Tax deduction for rental housing: when will tenants receive it? How to return the money paid for renting an apartment? Features of terminating a lease agreement

Good afternoon Not long ago my wife and I rented an apartment. The lease agreement was drawn up, the owner was represented by his son by proxy (we never saw the power of attorney). Payment has been made for the first and last month of stay. After the first 15 days of residence, the management company of the residential complex turned off the electricity in the apartment. It turned out that the owner did not enter into an agreement with the management company for electricity supply (newly built house). As a result, after many days without electricity, we decided to terminate the contract, because the owner! could not quickly solve the problem. We received a receipt, according to which the owner’s representative undertook to return the money paid, and moved out. For 2 months, the owner’s representative promised to return the money, covered himself with his absence from the Russian Federation (he himself is a citizen of Germany), then swore that he transferred the money to my account in Sberbank, showed payment orders (which later turned out to be “fake”), He promised to bring it in person, but in the end he just got rude and said that he didn’t know anything, and asked him not to call him again, since he had returned the money. Naturally, I didn’t see the money either in the account or in my pocket. So, how realistic is it to recover money paid for rent from the owner or his representative? Is it better to go to court or the police to report fraud?

Answer

If you have a receipt in your hands, then the easiest way is to recover money from it through the court. To do this, you need to send to the debtor indicated in the receipt a demand for repayment of the loan indicating the deadline. The request must be sent by registered mail with notification and a description of the attachment. The date of receipt of this request will be considered the moment the borrower becomes obligated to repay the debt, if the date of repayment is not indicated in the receipt.

Once the deadline for repaying the debt has expired, file a lawsuit. According to the general rule established by Article 28 of the Code of Civil Procedure of the Russian Federation, a claim is brought at the place of residence of the defendant. According to paragraph 1 of Article 20 of the Civil Code of the Russian Federation, the place of residence is the place where the citizen permanently or primarily resides.

The following must be attached to the claim:

• a copy of the statement of claim for the defendant;
• a document confirming payment of the state duty;
• promissory note and its copy for the defendant;
• postal receipts and a list of attachments confirming the sending of a request for loan repayment to the borrower;
• calculation of the amount of penalties and interest collected, as well as a copy of the calculation for the defendant.

In addition, you are entitled to receive interest on the loan amount. In accordance with Article 809 of the Civil Code of the Russian Federation, if the amount of interest is not determined by the agreement, then its amount is determined by the bank interest rate (refinancing rate) existing at the lender’s place of residence on the day the borrower pays the debt amount or its corresponding part.

In addition, if the agreement or receipt stipulates a deadline for the return of money, then for delay in fulfilling the obligation you have the right, in accordance with Article 395 of the Civil Code of the Russian Federation, to collect interest from the debtor for the use of someone else’s money. But if the receipt does not indicate the repayment period, then interest begins to be calculated only 30 days after the debtor receives a written request for repayment of the debt.

If, after the court decision has entered into legal force, the debtor does not voluntarily return the money, then take measures to enforce the court decision by contacting the bailiff service.

Good evening. I had this problem. I would like to know what to do in this situation.

In February of this year, I rented a 1-room apartment under a lease agreement. The date of the agreement is February 26, 2017. According to the agreement: The rental period began only in a week from March 6, 2017 to March 5, 2018. I paid the rent 2 months in advance. The agreement contains a clause: When signing the agreement, the Tenant shall pay the Tenant 2 months in advance in the amount of Sixteen thousand rubles.

(There is no record in the Landlord’s hand that she actually received this amount in the agreement).

The situation is as follows. 15 minutes after signing this agreement. I called the Landlord and refused to rent the apartment and asked for my money back. More precisely, terminate the contract. In response: The girl said “that there is no money anymore, the contract has been signed and she will not return the money. And so, live it whether you want it or not. »

After which, I drew up a Notice of Termination of the Real Estate Lease Agreement. In which it was stated that this lease agreement did not enter into legal force.

According to paragraph 1 of Art. 425 of the Civil Code of the Russian Federation, the parties may postpone for some period the entry into force of a binding agreement. Such a postponement means that the obligation arises not at the time of conclusion of the contract, but at the time of maturity. In other words, before the deadline, I can demand the return of the work performed or reimbursement of its cost.

According to paragraph 1 of Art. 1102 of the Civil Code of the Russian Federation states that a person who, without the basis established by law, other legal acts or transaction, acquired or saved property at the expense of another person, is obliged to return unjust enrichment.

Also, clause 3 of Art. 453 of the Civil Code of the Russian Federation.

This notice was drawn up on the 28th in 2 copies. and sent by registered mail with an inventory to the Lessor's address.

As it turned out later in a telephone conversation, the girl does not live at the existing address. She also rents out an apartment and has not received any notice accordingly. After talking with lawyers, it was said that since the contract did not stipulate that the Lessor received this amount of money from me, then I would not be able to prove anything to the court. And they advised to take a receipt from the girl, which would make it easier to return what was hers.

In April, I drew up a receipt stating that such and such borrowed this amount from me and undertakes to return it by May 31, 2017.

On May 31, no money was received from her. The girl asked me to wait and after 1 week, on June 8, she gave me 7 tr of the total amount. She promised to transfer the next amount in a month, more precisely on July 8th. To date, I have not received any money.

I know that she still rents out the apartment. She lives in another city with 3 small children and does not work. No husband. She has no official income. If we sue for the remaining funds, it is unknown how she will pay them. Plus, she illegally rents out her apartment, lives with 3 children in an unknown place (here you can also involve guardianship).

Now I'm wondering what to do in this situation. Go to court or not? If you go, should you go under a receipt or under a lease agreement too? Which court should I go to? Or do you just need to write a statement to the district police officer? Thanks for the answer

Many people who rent a home want to know whether it is possible to get a tax deduction when renting an apartment, or whether current legislation does not provide for such a possibility.

This interest did not arise out of nowhere - recently information has been actively disseminated in the press and on the Internet that tenants are about to have such a right. What are these rumors based on, how true are they, and what tax deductions can you get for renting an apartment? Let’s figure it out together.

In accordance with the provisions of the current legislation, citizens who rent out their own residential property must pay a tax on the income received, the amount of which is 13% of the amount of money received. However, in practice, not all landlords declare such income and, as a result, transfer part of the funds to the budget.

Obviously, providing tenants (those who rent a home) with the opportunity to obtain a tax deduction may entail their desire to enter into a formal agreement with the property owner.

This may be the reason for some apartment owners to come out of the “shadow” and formalize them as landlords.

According to some data, currently about 90% of all housing in our country is rented illegally, without reporting to the tax office. This means that every year millions of rubles “flow” past the budget.

The costs that the state will have to incur when providing tax deductions to citizens renting housing cannot be compared with the amounts that are currently being hidden by unscrupulous landlords. So the benefits of adopting such norms for the state and for renters are obvious.

However, so far there is no law allowing tenants to receive a tax refund when renting housing or receiving a plot of land for rent.

According to news reports, the Ministry of Construction and Housing and Communal Services of the Russian Federation, together with AHML, are considering this issue. It is assumed that the issued tax deduction for rental housing will allow the taxpayer to save up to 390,000 rubles in one calendar year. More precisely, return 13% income tax on this amount.

Why has the bill not been considered yet?

And yet, despite the news that renters will receive a tax deduction, which have appeared in the press with enviable regularity over the past few years, the corresponding law has not yet been adopted by the authorities.

Moreover, there is not even a bill that could be submitted to legislators for consideration. The fact is that many representatives of government structures do not consider such a measure of social support for the population to be sufficiently effective for the budget.

According to some representatives of the Ministry of Finance of the Russian Federation, it is worth encouraging citizens to buy their own housing, including by providing them with housing.

How to get some of the money paid for rent back

It is assumed that the mechanism for returning part of the tax to the tenant will not differ in any way from the procedure for receiving money in other cases, for example, when buying an apartment. In order to minimize personal income tax when renting an apartment, you will need to contact the tax service with a package of documents, which should include:

• a certificate in form 2-NDFL, which confirms that the tenant has official income from which he pays personal income tax;
• declaration 3-NDFL (you can draw it up yourself or seek help from a specialized company);
• application for a deduction;
• a residential lease agreement, which specifies the amount of the monthly payment;
• checks confirming the fact of payment of rent.

Obviously, in this case, employees of the Federal Tax Service will not only be able to return part of the personal income tax from rent, but will also receive complete and up-to-date information about the citizen who is renting out housing.

If he does not pay taxes on income from this activity, the tax authorities will deal with this issue - the current legislation provides for various types of punishments: from a fine for illegal business activities to imprisonment (in the event that the amounts of funds hidden from the tax service are excessively large ).

Let's calculate the benefits

How to calculate the amount of tax deduction if it is still provided to tenants?

And in this part of the tax legislation, the authorities do not intend to make significant changes. For residential tenants, the execution of a formal agreement that specifies the exact cost of leasing the property will be the basis for receiving a portion of the personal income tax paid. The exact amount of the refund will be calculated according to the same scheme that is used when calculating the amount of deduction in other cases.

In order to understand how the procedure for determining the amount of deduction will occur when renting out an apartment, let's look at a simple example with the following initial data: a taxpayer with an official income of 45,000 rubles rents an apartment, the rent of which costs him 20,000 rubles monthly.

The amount of the tax payment that he makes monthly to the budget will be 45,000 * 0.13 = 5,850 rubles; annually he pays tax in the amount of 5,850 * 12 = 70,200 rubles. The tax base (i.e. the amount of funds subject to income tax) will be 45,000 * 12 = 540,000 rubles.

For the same year, he pays the owner of the apartment 20,000 * 12 = 240,000 rubles. If the law on providing a tax deduction for housing tenants is adopted in the form in which it is currently being considered, the maximum amount of compensation that can be received in one calendar year will be 390,000 rubles, which means that our taxpayer, to calculate the amount compensation will be able to use the costs incurred by him in full.

To determine the amount of funds to be returned, we will make the following calculations: 540,000 – 240,000 = 300,000 rubles. The tax paid on this amount will be 300,000 * 0.13 = 39,000 rubles. Taking into account the fact that 70,200 rubles were withheld from the taxpayer, the amount of the refund will be 70,200 – 39,000 = 31,200 rubles.

Or, in our example, you can get the refund amount much easier. Since our amount paid for renting real estate is less than the established limit, we will be able to receive tax compensation in full: 240,000 * 0.13 = 31,200 rubles.

An individual will be able to check the deadline for transferring personal income tax from rent directly to the tax service, but it is assumed that it will not differ in any way from the deadlines established for the provision of other types of deductions, that is, it will not exceed 4 months from the date of submission of documents to receive it.

If you need personal advice or assistance in filling out the 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer Personal Account” service, feel free to go to our page.

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 when purchasing 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 their 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”. When renting out an apartment, individuals 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.

A common situation is when, in addition to the monthly rent, the tenant pays a certain security deposit and/or security deposit. Under certain conditions, after the end of the lease, this amount must be returned to the tenant, which many of them are not aware of.

In this article we will describe in detail what grounds exist for the return of deposits and collateral, how the procedure is carried out and features that should be taken into account.

○ What is a security deposit and a deposit for an apartment when renting.

Collateral and deposit when concluding a rental transaction are concepts that have significant differences.

• “The fulfillment of obligations can be ensured by a penalty, a pledge, retention of the debtor’s property, a surety, an independent guarantee, a deposit, a security deposit and other methods provided for by law or agreement (clause 1 of Article 329 of the Civil Code of the Russian Federation).”

As follows from this law, a deposit is a guarantee amount that can be used to pay off a debt in the event of its formation. For example, it can be used as payment for the last month of stay.

As for the deposit, these are financial resources in the amount established by the parties (usually equal to the monthly payment). This is a kind of landlord insurance that will compensate for damage to his property, if applied. The concept of a security deposit is not reflected in the legislation; it is equivalent to a security deposit.

• “A monetary obligation, including the obligation to compensate for losses or pay a penalty in the event of a violation of the contract, and an obligation arising on the grounds provided for in paragraph 2 of Article 1062 of this Code, by agreement of the parties, can be secured by the contribution of one of the parties in favor of the other party of a certain sum of money (security deposit). A security payment can be used to secure an obligation that will arise in the future.
• If circumstances stipulated by the contract occur, the amount of the security payment is counted towards the fulfillment of the corresponding obligation (clause 1 of Article 381.1).”

○ How the deposit and collateral should be formalized.

Before transferring money, you need to make sure that there are no problems with its return in the future. To do this you need:

• Include in the contract a condition for making a deposit and/or a deposit.
• Transfer funds only with a receipt signed by the parties.
• Correctly carry out the reception/transfer of living space:
  • Draw up an inventory of property with a detailed list of what things and in what quantities are in the apartment.
  • Draw up a transfer deed that records the actual condition of the property at the time of renting it out, and also indicates the data of all meters.

Such actions will help avoid conflicts when terminating the lease.

○ When the security deposit is returned.

The conditions for the return of insurance amounts must be provided for in the agreement. The parties may, at their own discretion, determine the circumstances under which funds will be returned, provided they do not contradict the law. However, there are general conditions that provide for the return of funds to the tenant.

Both the security deposit and the deposit must be returned to the tenant if:

• He promptly warned the apartment owner in writing about his intention to move out early (as a rule, this must be done a month in advance).
• Upon completion of the lease relationship, there are no mutual claims between its participants.

○ Actions in case of non-return of deposit or security deposit.

In all these cases, the lessor must return the money. But if he evades his obligations, he needs to know how to protect his rights. The course of action depends on the specific situation.

✔ If there is a lease agreement and receipt.

In this case, the tenant has the highest chance of returning the required money. The most extreme option is to go to court, which will most likely be on the plaintiff’s side. But if there is no possibility or desire to start a lawsuit, you can try to resolve the case pre-trial:

• Explain that if he goes to court, he will suffer more losses.
• If you suspect tax evasion, you can threaten to contact the tax office.
• Do not hand over the keys until the full amount has been received.

The transfer of the deposit and/or deposit prior to arrival must be confirmed by a receipt, which will be required to be presented in order to receive a refund. If it is not possible to resolve the case pre-trial, it is worth knowing the statute of limitations for filing a claim. Such a claim relates to general civil cases, and its statute of limitations is 3 years.

✔ If there is no lease agreement, but there is a receipt.

The receipt serves as proof that the funds were received by the counterparty. Therefore, even if a lease agreement has not been drawn up and signed, the owner of the apartment is obliged to comply with the legal requirements for the return of the security deposit or deposit amount.

In pre-trial proceedings, the issue can be resolved through negotiations. If there is no rental agreement, the likelihood that the owner of the property is hiding income from its rental is quite high. Therefore, you can try to explain to him that if he contacts the appropriate authorities, the amount of his damages will be significantly higher than the pledge or deposit.

If the case cannot be resolved pre-trial, you will have to turn to the courts. Among the evidence base for the illegality of the actions of the owner of the living space, the receipt occupies a fairly important place. The statute of limitations in this case is 3 years. The keys should not be given away until the issue is resolved.

✔ If there is no rental agreement and receipt.

In this case, the chances of getting the money back are the smallest, because there is no agreement regulating the rights of the tenant and a receipt confirming the fact of transfer of money. Most likely, going to court will not give a positive result due to the lack of evidence. Therefore, all the tenant can do is try to negotiate with the owner. A measure of influence could be the threat of going to the tax office, because most likely he does not submit taxes on rental income. There is no point in interfering with the police in this matter, because the effect may be the opposite. The tenant may be charged with trespassing on someone else's property without an agreement. You also cannot hold the keys, because due to the lack of an agreement and receipt, the tenant does not have the right to stay in the premises.

Therefore, if there are no evidentiary documents, the chances of returning the deposit or security deposit are zero.

○ What to do if the landlord is hiding.

If the owner of the apartment simply ignores the demand to return the due amount and does not get in touch, you need to act as follows:

• Draw up a deed of transfer unilaterally and send it to the place of registration by registered mail.
• Draw up a statement of claim, attaching a copy of the act and the shipping receipt.
• Provide the court with evidence of attempts to contact the owner of the apartment (testimonies of witnesses, sent messages on the phone).

If the landlord hides, this may also be regarded by the court as unlawful actions towards the tenant, which increases the likelihood of the latter winning. It is important to take into account that the statute of limitations in this case is also three years, so it is necessary to initiate litigation before the expiration of the specified period.