The tax legislation of our countryprovided that when selling an apartment, receiving winnings, items under a gift contract, funds from leasing property or income that were not taxed by the tax agent, an individual must submit a kind of report on the income received in the form of 3-NDFL. This rule is fixed in the duties of taxpayers, established by Article 23 of the Tax Code of the Russian Federation (paragraph 1, subparagraph 4).
Immediately say that the declaration when selling an apartmentmust be submitted without fail if you have owned real estate for less than 3 years. This measure is caused by specific taxation on possible incomes from speculative operations in the real estate market, usually people buy housing to stay in it for a long time. The accounting documents are filed with the tax authorities at the place of registration until the 30th of April of the year following the time when you carried out sales operations, for example, of an apartment.
If the declaration when selling an apartment will not befiled before this date, the seller will be prosecuted for tax reasons and fined 1,000 rubles. It should be borne in mind that in general taxes are not levied on the sale of real estate that has been your property for more than three years. In this case, no reporting to the tax authorities is given.
Tax return on the sale of an apartment is includedin the form of the "Personal Income Tax". It is completed on the "E" sheet, taking into account the recommendations specified in the seventeenth chapter of Appendix No. 2 to the Order of the Federal Tax Service No. MMB-7-3 /[email protected] (adopted in 2011, November 10) or more newversions of this document. You can use specialized reporting programs, which are provided free of charge by tax inspectorates.
Here you need to specify the surname and initials in the capform. Further, in points from 1.1.1 to 1.4.1, the amounts of the received income are marked, which must be confirmed by the application of copies of sales contracts. In subparagraphs Nos. 1.1.2 - 1.3.2, the amount of the tax deduction for all realized objects is noted, which can not exceed one million rubles at the moment. We draw your attention to the fact that when the apartment is sold for less than a million, if it holds less than three years, the declaration is still made.
Declaration on the sale of an apartment in its formcan be used to provide information on the sale of property other than apartments, houses, etc. For this, on the same sheet of "E" there are points 2.1. and 2.2., which indicate information about the income received from the sale (for example, sale of the machine), as well as the amounts of tax deductions (in clause 2.1.2 - 250 000 rubles, in clause 2.2.2. - in the amount of documented income ).
Even if you did not sell, but bought real estateproperty, it makes sense to carefully store all documents related to the transaction: starting from the contract of sale and ending with extracts from bank accounts, receipts drawn up by the acceptance and delivery certificates. They can be useful in the future, when the apartment will be sold and there will be a need for such a document as a declaration when selling an apartment.