In order to invest in securities, an investor needs to open a brokerage account. Another option is to open an Individual Investment Account (IIA). With its help, you can get a tax deduction from the state, but with certain conditions. asked the experts where it is better to keep funds and how to get the maximum benefit from their investments. Russian investors can now choose where to keep their savings: in a regular brokerage account or in an individual investment account (IIA). Such accounts appeared in 2015.

The main difference between IIS is the opportunity to receive tax benefits from the state. Now there are two options: either a 13 percent tax deduction from the amount of the contribution, or exemption from personal income tax when selling assets from profits. They are also called accounts of the first and second types, respectively.

The maximum IIS can be replenished in the amount of up to 1 million rubles. in year. Tax benefits apply to the amount of replenishment up to 400 thousand rubles. per year, so the tax deduction will not exceed 52 thousand rubles. annually.

To receive tax benefits, you cannot close the IIS for three years. It is also impossible to withdraw money from it: in this case, it closes, Vladislav Antonov, financial analyst at BitRiver, emphasized. If a person decides to close the account ahead of time, but has already received tax benefits, they will have to be returned.

Another important feature is that only assets that are traded on the Moscow or St. Petersburg stock exchange can be bought on the IIS, Ivan Samokhin, head of the development department of the IIS BCS World of Investments, added.

Which type of IIS to choose

“Both types of accounts are very attractive. It is not always clear which one is more beneficial for a particular person. If a person, for example, does not work - and, accordingly, does not pay personal income tax, then the ISS of the second type should definitely be used. If a person works, then the decision should be made based on what assets he plans to buy, ”said Anna Gondusova, head of the Alfa Capital sales office.

Choosing the type of IIS, you must first look at the economic benefits, added Ivan Samokhin from BCS World of Investments. If the amount of taxes that will have to be paid on income exceeds 52 thousand rubles, then the second type of deduction may be more profitable. And if the investment amounted to 400 thousand and it was not possible to get a significant income, then you should choose the first type.

However, it is important to remember that a contribution deduction can be received every year if a person contributed money to IIS. And you can be exempt from taxes only once - when the IIS will be closed, the expert emphasized.

It is not necessary to choose the type of IIS immediately when opening an account, Samokhin added. Within three years, you can evaluate the effectiveness of your investments and decide how to proceed. However, “on the way” it is no longer possible to change the type of deduction, Gondusova noted. If the investor received a deduction from the IIA of the first type in at least one year, then it is no longer possible to change it to a deduction of the second type.

Before opening an IIS, you can also first open a brokerage account and trade for a small amount. “Based on completed transactions, you will understand for yourself what type of account is more profitable for you to open,” advised financial analyst Vladislav Antonov.

What is a brokerage account for

A brokerage account is a standard option for those who plan to invest. It can be used to purchase stocks, bonds, exchange-traded funds. You can open such an account in a bank or a special management company. After that, you need to put some amount on it and use this money to purchase securities.

Opening a brokerage account is free, but banks or management companies usually charge a commission on transactions for their services (each has its own tariffs). You also have to pay taxes on investment income. But, as a rule, all these write-offs occur automatically, so the investor himself does not need to pay anything separately.

What to choose - a brokerage account or IIA?

A brokerage account and IIA have their advantages: it all depends on the goals of the investor. It would be right to open both, says financial analyst Vladislav Antonov. If a person plans to accumulate a large amount for several years and does not plan to withdraw money, then it is better to open an IIS. And if he needs to withdraw money, then a brokerage account is more suitable.

“IIS is best used for long-term investments, and a brokerage account is best used to profit from trading on the stock exchange,” the expert advised. At the same time, he recalled that profit from a brokerage account is subject to personal income tax at a rate of 13%.

Clients, as a rule, do just that - they open both accounts, says Samokhin from BCS World of Investments. For speculation or large purchases, they use a brokerage account, and IIS is used as a piggy bank that will not be "broken" for the next three years.

bbabo.Net