Russia (bbabo.net), - The unused balance of property tax deductions for expenses for the purchase of housing and (or) payment of interest from January 1, 2022, it became possible to receive in a simplified manner.
So, at the end of the year, for all persons who have an unused balance of property tax deduction, the Federal Tax Service (FTS) will automatically check all conditions and, if it is possible to receive a deduction, will form a pre-filled application for signing in the "Personal Account of a Taxpayer for Individuals" , the Federal Tax Service told Rossiyskaya Gazeta. In this case, an additional submission of a 3-NDFL declaration and any supporting documents is not required.
This procedure will apply to deductions, the right to receive which arose from 2020, partially received in 2021.
In addition, from January 1, the tax authority will only inform the taxpayer about the results of consideration of his application for confirmation of the right to deduction through the "Personal Account of the Taxpayer" or by registered mail (if there is no "Personal Account"), the FTS noted. The very confirmation of the right to receive the deduction is presented by the tax authority directly to the tax agent, and not to the taxpayer, as it is now.
Finally, when acquiring the rights to an apartment, a room or a share (share) in them in a house under construction, the right to a property tax deduction arises from the date of transfer of the shared construction object by the developer and its acceptance by the participant of the shared construction according to the transfer deed signed by them or another document on the transfer of the shared construction object. construction, indicated in the Federal Tax Service. But you can apply for such a deduction only after state registration of ownership of an apartment, room or share (share) in them. Such changes apply to the legal relationship for the provision of property deduction for personal income tax in relation to a shared construction object or a share (stakes) in it transferred by the developer and accepted by a participant in shared construction from January 1, 2022.
bbabo.Net