They want to make a tax deduction for bona fide tenants. The Ministry of Construction explained how the tax deduction for housing tenants will work

Many people, for one reason or another, are faced with renting housing: some as someone who rents out this housing, that is, a landlord, and someone as someone who rents such housing, that is, a tenant. It is for this reason that issues related to this topic, and in particular the tax regulation of such relations, have become so relevant.

More and more often, discussions are being held on the Internet and in the media on the topic of tax deductions provided to tenants when renting housing. These discussions are not unfounded and have a serious basis. But first things first.

So, rental relations, in most cases, are the basis for making a profit by one party, that is, the lessor. According to the law Russian Federation, part of the profit received must be paid to the state as income tax. However, a huge percentage of people who rent out housing do not report this income in their declarations and, accordingly,... In accordance with this, the rental housing market is classified as a “shadow market”.

This is exactly what became main reason for the government to take measures to regulate this market segment. The Ministry of Construction along with the Mortgage Agency housing lending offer to provide tax deduction when renting housing for a tenant. This, as expected, should increase the desire of people renting housing to formalize transactions, and, consequently, bring unscrupulous landlords out of the “shadow”.

Today, it is impossible to obtain such a deduction, but the process of preparing a bill is actively underway.

The process of returning part of the rent money

The main condition for obtaining a tax deduction for rent to become realistic is the formalization of the rental transaction. That is, a formal agreement must be concluded, which includes information about the parties to the transaction, the amount of rent and other important terms of the lease. In addition to the lease agreement, the following documents are required to reduce the amount of personal income tax:

1. 2-NDFL certificate confirming that the tenant has a salary from which he pays income tax from individuals;
2. completed declaration 3-NDFL;
3. a document that confirms payment for rent, that is, a check or receipt;
4. application for a deduction.

With such a package of 5 documents, the tenant needs to contact tax authority, where the inspector will check them and, if all documents correspond to reality, will confirm the deduction and carry it out within the period established by law.

Of course, in the event of such a request from the tenant, the tax authorities receive the necessary information about the person renting out the property, which will allow them to determine whether the latter reflects this type of income in the declaration and whether he pays tax on it.

Pros and cons of tax deductions for rental housing

As with any other issue, the topic of tax deduction for rent has two sides of the coin, however, the positive and negative aspects are different for all parties involved in this process.

As for the party that rents a house or apartment, it is not possible to find any disadvantages for it. One big benefit is the ability to reduce costs.

When we're talking about about the landlord, then the first thing that comes to mind is the occurrence of expenses as a tax, and additional expenses are a minus in any business for every person. However, arguing in this way, it makes sense to think about the advantages that, oddly enough, exist for this side:

• first of all, the official registration of rental relations eliminates the unexpected departure of tenants;
• guarantees the safety of property in proper form;
• guarantees the repair of the apartment at the expense of the person renting the housing, if necessary;
• guarantees full payment according to the contract.

If there is an official agreement when renting housing, then, if necessary, the lessor can go to court to establish justice, whereas without such an agreement there will be no grounds for such an appeal.

Also, officially renting out housing will help you avoid troubles provided for by law in case of non-payment of taxes. An unscrupulous landlord can incur considerable fines, and in the case of large amounts of unpaid taxes, even be imprisoned for up to 5 years.

If we talk about the state, the expenses that it will incur as a result of the implementation of such an idea cannot be compared with the volumes of replenishment of the treasury due to the payment of the corresponding tax by all landlords of residential premises.

Providing a tax deduction: how much can a tenant save?

It is assumed that the maximum amount with which an employer can receive a deduction for renting residential premises will be 390 thousand rubles for 1 calendar year.

If the terms of the housing rental deduction do not change in the future, it will be similar to other tax deductions. For clarity, let's give an example.

Let’s assume that an individual rents an apartment for a monthly payment of 25 thousand rubles, and his official wages, with which he pays personal income tax, is equal to 50 thousand rubles. So, 50,000 * 13% = 6,500 rubles is the amount of income tax that the tenant pays to the treasury every month. For the year, he pays 6,500 * 12 = 78,000 rubles to the treasury. The tax base is equal to 50,000 * 12 = 600,000 rubles.

The tenant paid 27,000 * 12 = 324,000 rubles for rent in the corresponding year. Since this amount is less than the estimated maximum amount for which an individual can receive a tax deduction for rental housing, the tenant is in this case can take into account rental costs in full.

Thus, the tenant in the situation described above can, if such a law is adopted, compensate the amount for rental housing in the amount of 42,120 rubles. The deadline for receiving such a deduction will presumably be no more than 4 months from the date of submission of the relevant documents to the tax service, similar to the deadlines for other tax deductions.

How can a landlord reduce his income tax?

The tenant can register as an individual entrepreneur and. This scheme provides 2 tax rates for the entrepreneur to choose from:

• 6% – in this case, the tax base, that is, the amount subject to tax, is the income of the taxpayer;
• 15% – in this case, the tax base is the income of the entrepreneur minus his expenses.

The tax rate in the second case is higher due to a decrease in the taxable amount. However, for an individual entrepreneur engaged in renting residential premises, it will be more profitable to choose the first option, since business income in this type of activity is small.

It is naturally more profitable for the landlord to pay 6% than to pay 13%, however, when choosing a taxation system, you need to take into account that as an individual entrepreneur you need to make contributions to pension and social funds, which are growing every year. Also, instead of a declaration, such an entrepreneur will have to submit reports to the tax authority on a regular basis.

Nuances of rental relations

To conclude the topic, it is important to highlight a few nuances that everyone needs to know:

• a deduction for utility bills is possible if they are included in the rent amount;
• if the landlord rents out more than 2 apartments or houses, then most likely he will have to register as an individual entrepreneur, since such activity may be regarded as illegal business activity;
• The deduction today can only be obtained from the rental of non-residential premises;
• In some cases, income tax for rental housing is paid by the tenant as tax agent, if such a condition is specified in the contract.

Summarizing the above, it is important to note once again that today it is impossible to obtain a tax deduction for renting residential premises. Even though this topic is being discussed very actively, at the moment There is not even a bill, only the process of its preparation is underway. This is due to the fact that many politicians believe that it is more important to encourage citizens to purchase their own housing by increasing deductions and other benefits in this industry, rather than spending money on stimulating the rental housing market.

The Ministry of Construction has developed a bill that will allow housing tenants to return 13% of the amount spent on rent. This was announced by Deputy Minister of Construction and Housing and Communal Services Nikita Stasishin. To receive a deduction, several conditions will need to be met.

Employers with long-term contracts of 11 months or more will be able to return taxes. The contract must be registered with Rosreestr. The Ministry of Construction is confident that this measure will help bring income from the illegal rental of apartments, on which landlords do not pay taxes, out of the shadows.

Currently, only apartment buyers can return paid personal income tax. The state returns taxes on an amount of 2 million rubles, that is, you can receive no more than 260 thousand rubles. Deductions for the purchase and rental of apartments will be closely related. Only those tenants who did not use the deduction when purchasing a home will be able to return rental taxes. The rule also works in reverse side. If property deduction not fully used for the purchase of housing, the remainder can be received in the form of a deduction for rental housing, and vice versa, writes "Russian newspaper" .

To receive the deduction, tenants will need to file a return with the tax office. As with the home purchase deduction, your rental tax refund will be deposited into your bank account. You can also get your tax refunded at work. To do this, you need to obtain a document from the tax office that allows you not to deduct personal income tax from your salary.

The bill encourages employers to report rental housing, experts say. As a result, tax authorities will have grounds to assess additional taxes to the owner who hid his income from renting out housing.

“Employers do not contact the tax authorities on these issues due to the absence of such a need. This is taken advantage of by owners who hide their income and do not pay taxes. The bill will help tax authorities identify landlords who are evading taxes: the employer, wanting to receive a deduction, will come and report the fact delivery of the apartment, and will also confirm this with documents,” explains Kirill Kokorin, legal consultant at INCOM-Real Estate.

Experts are not sure that the majority of owners will agree to officially register long-term contracts. Nowadays, landlords prefer to enter into contracts for 11 months, as this allows them to renegotiate the terms of rental housing or terminate the contract and find new tenants. Registration of an agreement today looks like an additional procedure for them with unclear benefits. And the bill does not contain provisions encouraging owners to switch to registering lease agreements.

The Ministry of Construction has prepared amendments to the Tax Code on tax deductions for rental housing. By getting tenants interested in the ruble, the state wants to bring landlords out of the shadows and force them to pay taxes on the rental of apartments.

Why does the state need this?

Tenants who did not use the deduction when purchasing housing will be able to return taxes. It is assumed that the issued tax deduction for rent will allow the taxpayer to return up to 50 thousand rubles. per year. It is proposed to set the amount of the tax deduction for tenants the same as when purchasing an apartment - 13% of the actual expenses incurred, but up to 2 million rubles. (that is, the base for the deduction cannot be more than 2 million, and not its amount, experts explain). To receive the deduction, the tenant must provide a rental agreement and proof of payments. Information about owners who received income from renting out an apartment and did not pay taxes will be transferred to the tax office.

The Ministry of Construction does not hide that the goal of the bill is to bring landlords out of the shadows. According to current legislation, citizens who rent out their own housing must pay a tax of 13% on the income received. But in practice, the vast majority of landlords “forget” about this. Even apartment rental agreements concluded by the most cautious owners square meters, they try to formalize without registration - for 11 months in simple written form (registration is required if the contract is concluded for a period of at least a year).

The rental housing market has long been in a “gray zone,” which is why the state is losing large amounts of money that it could receive in taxes. “In large cities, up to 90% of housing is rented out bypassing the tax,” says AiF Managing Partner of Metrium Group Maria Litinetskaya. In a word, the benefit to the state is obvious - even taking into account the costs of deductions, today it loses much more from unscrupulous landlords.

Is an agreement worth more than money?

But is the benefit for tenants so obvious? “First of all, landlords will raise housing prices by the same 13%,” Ms. Litinetskaya believes. In addition, most tenants rent for a long time. And those renters who have children are usually tied to a specific school or kindergarten. Who in such a situation would want to spoil relations with their landlords (which is inevitable when they are “exposed” to the authorities)? “Many owners and tenants will agree among themselves on a certain discount in exchange for refusing to register the agreement,” believes M. Litinetskaya.

“We need to reduce the cost of patents for renting out apartments,” he believes Deputy Dean of the Faculty of Economics of RUDN University Elena Grigorieva. — Owners of inexpensive housing who rent out an apartment for 15-25 thousand rubles. per month, it is simply unprofitable to legalize and pay taxes. They won’t earn that much.”

But upon registration with Rosreestr, over several years the tenant will return 260 thousand rubles, i.e. 13% of 2 million rubles. Considering that supply on the rental market, according to real estate companies, exceeds demand by 30%, tenants dictate the terms here. “Tenants usually insist on an official document, fearing an increase in payment rates or eviction,” notes Maria Litinetskaya. This means that the Ministry of Construction’s proposal will have many supporters among ordinary citizens.

220 of the Tax Code of the Russian Federation (Articles 210 and 224 of the Tax Code of the Russian Federation).

Based on paragraphs. 2 p. 1 art.

220 of the Tax Code of the Russian Federation, when determining the size of the tax base for personal income tax, taxed at a rate of 13%, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by him for new construction or acquisition on the territory of the Russian Federation, in particular, an apartment, but not exceeding 2 million rubles . To confirm the right to this property tax deduction, the taxpayer submits an agreement on the acquisition of an apartment or rights to an apartment, an act on the transfer of the apartment to the taxpayer or documents confirming ownership of the apartment, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment cash by the taxpayer for expenses incurred when he submits a tax return to the tax authorities at the end of the tax period.

According to Art.

that is, only 5%. No wonder: the desire to save on taxes is not characteristic feature only the Russian mentality, all over the world people act similarly.

Below are a couple of situations where income tax on rental income can legally not be paid in cash. These include cases of legal rental of housing to a legal entity (for the accommodation of employees) and the option when the tax office has a debt to you as a taxpayer to refund income tax.

Tax on renting out apartments, dachas, garages

In other words, if you rented an apartment from January to December 2015, then the declaration must be submitted by April 30, 2019.

filling it out yourself or with the help of a specialist. This will notify the tax authority that income has been received. After this, the tax amount calculated independently must be paid at any bank no later than July 15, 2019; payment details can be obtained from the tax office.

Five simple rules to avoid tax problems when renting out your home

From different districts of Yekaterinburg there are signals that local police officers are conducting total inspections of their territories, while paying attention to the registration of citizens and the number of people actually living in the apartment.

Another alarming symptom is that management companies have begun to take note of apartments that are too crowded.

There have already been facts when representatives of the Criminal Code drew up acts for such objects and transferred them to the migration service and tax authorities.

What are the taxes for renting an apartment (housing)?

Its rate is 13% for residents of our country, and 30% for non-residents. If the tenant legal entity, then there are several options: If the company applies the “simplified taxation”, then the rent is considered income, and the tax is paid depending on the tax base; If the company uses common system taxation, then rent is income that increases the tax base for calculating income tax.

If the tenant is an individual If the tenant of the housing is an individual, then he (the owner - the tenant) must pay income tax on the rent for the apartment.

Tax deductions (3 personal income taxes)

Receiving tax deductions: 1.1. Standard deductions (Article 218 of the Tax Code of the Russian Federation) This deduction can be provided to taxpayers who support children, as well as to several preferential categories of citizens in the form of a certain amount of income.

Social (Art.

219 of the Tax Code of the Russian Federation) Social tax deductions are provided in cases where the taxpayer incurs so-called social expenses (for training, treatment, charity, as well as contributions to non-state pension funds, expenses for voluntary insurance and for the payment of additional insurance contributions to the funded part of your labor pension).

For people who rent housing, the state may eventually return some of the money spent. Not everyone will be able to receive the coveted amount of 13%. Persons who have not received a refund in excess of the amount paid for a new property will be able to use this right. To exercise their rights, citizens must register a rental agreement with the Unified State Register of Real Estate and submit documents that will confirm all expenses.

The Ministry of Finance proposed changes to the taxation system. The head of the Federal Tax Service spoke with the question of providing a property deduction for citizens for rented housing. The tax deduction when renting an apartment will be 13% of the amount specified in the contract. In this regard, it is proposed to make changes to Article 219 related to the rental of residential premises.

This subtraction scheme has long been practiced in European countries.

Additionally, Part 3 of Article 220 of the Tax Code of the Russian Federation is expanded by a provision according to which the payer does not have the right to a material deduction when purchasing housing if he has exercised his personal right to receive a social deduction for rental expenses.

Is it possible to get a tax deduction when renting an apartment?

At the moment, it is not possible to receive a property deduction when renting an apartment. It can be obtained when renting out a non-residential property. When renting non-residential premises, the tenant can purchase a VAT deduction for household services (electricity, water, gas), if they are included in the lease agreement.

The difficulty is that citizens who rent out their homes and those who rent do not provide information to the Federal Tax Service. Persons renting residential premises may be interested in the return of funds paid to the landlord. But not every owner of his apartment wants to disclose information regarding the rental of housing.

According to statistics, 20% of landlords pay taxes for renting out an apartment for use to others. This situation has its advantages: if the tenant, through his actions or negligence, causes damage to the landlord, the owner of the premises has the right to demand compensation and file a claim in court. And also protect yourself from the premature departure of a temporary tenant.

Tenants will also have their advantages:

• The person is insured against eviction from the apartment.
• There is no threat of an increase in rent for housing. In accordance with the Civil Code of the Russian Federation, the rental price of housing will not be able to change more than once a year.

How will I receive a tax deduction?

The compensation scheme is as follows:

• The tenant submits official salary documents
• Concludes a rental agreement with the owner of the apartment. This transaction will oblige the lessor to pay certain taxes.
• The refund amount will not exceed 260 thousand rubles per year, but not more than 390 thousand rubles.

A citizen who has official earnings may receive the right to a deduction when purchasing real estate if the employer makes income tax deductions. At the rate of 13%, any individual will be able to return the money upon purchase real estate in the following cases:

• Purchase of real estate.
• Building your own home.
• Expenses incurred for the renovation of residential premises (payment documents confirming actual expenses are required).
• Refund the interest on the paid mortgage.

Refund for rent

If the bill actually comes into force, some of the money spent could be returned. The procedure will be similar to that carried out when purchasing an apartment.

The following documents will need to be prepared:

• An individual who rents housing is required to submit a 2-NDFL certificate from the place of work;
• Fill out a tax return in form 3-NDFL;
• Submit an application for a deduction;
• Provide a rental agreement;
• Prepare payment documents confirming payment for the rental of the premises.

Certificate 2-NDFL Declaration in form 3-NDFL Application for a deduction
Lease agreement A document confirming payment for rent of the premises

After reviewing the application, Federal Tax Service specialists will return the excess amounts paid and receive information about the person renting out the property.

A person may be held accountable for concealing the fact of renting out housing.

Is there a need for a law?

The Ministry of Construction admits that the introduction of a new bill into tax legislation will help bring landlords out of the “dark zone”. Individuals When renting out an apartment, you are required to pay tax to the state. An apartment rental agreement is generally drawn up without registration (if the agreement is issued for a period of less than a year).

Renters will be able to recoup a certain portion of their rental costs.