By paying off a mortgage loan with maternity capital, you can end up in an unpleasant situation. In the sense - to get something like 40-50 thousand rubles. Or maybe more. However, let’s immediately make a reservation that only those who bought housing for less than 2.3 million rubles were at risk. (approximately). If the purchase took place before January 1, 2008, then problems begin when the cost of the apartment reaches 1.3 million.

It is easier to understand the dangers for home buyers using an example. By the way, it has already become almost textbook. So, the family (father, mother, child) at the beginning of 2008 purchased an apartment for 2 million with a mortgage. The next year, the parents applied for, and within three years received 260 thousand rubles from the budget (personal income tax on the cost of the apartment, that is, 13% of 2 million). In 2011, a second baby appeared in the family, and, consequently, the right to maternity capital arose, the amount of which in 2011 was 365.7 thousand rubles. These funds were immediately used to pay off part of the home loan debt. Although the couple took advantage of a tax deduction for the cost of the apartment, they were still entitled to a deduction for the amount of interest on the mortgage loan. Therefore, in 2012, the husband and wife filed claims for the interest deduction. However, instead of money from the budget, they received a claim from the tax authorities. They demanded that the happy parents return 47.54 thousand rubles for an allegedly illegally obtained deduction.

Let's figure out where the fiscal authority's claim came from. From bank statements submitted along with the application for a tax deduction, the inspectorate learned that our heroes used “children’s money” to repay the loan. But according to the law (paragraph 26, paragraph 2, clause 1, article 220 of the Tax Code of the Russian Federation), a tax deduction does not apply to the amount of maternity capital contributed towards the purchase of housing. Consequently, the spouses had the right to receive income tax (NDFL) from the budget on the cost of the apartment, but always minus the amount of maternal capital. And since they have already received a tax deduction for the full cost of the apartment (i.e. the budget transferred 13% of the cost of the apartment to them), then let them now return 13% of the amount of maternal capital to the budget. Actually, this is what the tax authorities demanded. The 47.54 thousand rubles mentioned above is 13% of 365.7 thousand, that is, the amount that was the amount of maternity capital in 2011.

Go for the deduction - you will be rewarded

The main character made a curious conclusion from this story. She stated that it was in vain to apply for a deduction on mortgage interest. They say that if I had not gone to the tax office with a statement, then no one would have found out about the use of maternity capital and would not have demanded that the spouses return a round sum to the budget.

But here there is room for discussion. Unfortunately, I do not know the terms of the mortgage taken out by our heroes. Therefore, for our reasoning, we will accept a certain average housing loan with an eye to the realities of Yekaterinburg. In the first quarter of 2008, in the country as a whole, the weighted average rate on ruble mortgage loans was 12.3%. True, long-term observations indicate that in Yekaterinburg most loans are issued at an interest rate slightly higher than the Russian average. Let's assume that the spouses borrowed 1.5 million rubles from the bank for 10 years at 13% per annum. This roughly corresponds to the average mortgage loan issued in the capital of the Urals at the beginning of 2008.

Initially, it was said that the spouses received a deduction for the amount of the cost of the apartment, but they made a mistake when they began to draw up a deduction for the amount of interest. So, for 10 years of repaying the loan, the spouses will pay 1,187.6 thousand rubles in interest (excluding repayment of the loan body). If they issue a deduction for the amount of interest paid (i.e., act as they did in reality), they will receive 154.4 thousand rubles from the budget. Agree, this is significantly more than the money that will have to be returned at the request of the tax authorities. Consequently, it is still beneficial for the family to take advantage of the interest deduction, although because of this they will have to pay 47.54 thousand rubles to the budget.

Now let’s assume that for the first three years (2009-2011) the spouses received a deduction not only for the cost of the apartment, but also for the interest on the loan paid during these years. Using a mortgage calculator (available on the websites of many banks), it is easy to calculate that in the first 3 years 537.4 thousand rubles will be paid in interest on the loan. Consequently, for the remaining 7 years, the family will pay the bank 650.2 thousand rubles in interest (excluding repayment of the principal loan amount). If you apply for a deduction for this amount, you can receive 84.5 thousand rubles from the budget.

In principle, in this situation, it makes sense to admit to the tax authorities about the use of maternal capital, pay 47.54 thousand rubles, but then within 7 years (the remainder of the loan term) receive 84.5 thousand rubles from the budget. The profit of the borrower (borrowers) will be 37 thousand. True, to get it, you will have to collect papers several times, fill out declarations, run to the tax office, etc. Moreover, you will have to pay 47 thousand today, and the return 84 thousand will come in installments of 7 years. During this time, inflation will bite off a fair portion of the amount. As a result, it may turn out that income (in terms of the real purchasing power of money) will be very small.

Hence the moral - if you find yourself in the place of our heroes, then before you go for the rest of the tax deduction, calculate the economic effect of such a step. And learn that if the need to return money to the budget becomes apparent the next year after using maternity capital or later, then tax authorities may impose a fine - 20% of the unpaid amount plus a small penalty for each day of late payment (at the rate of approximately 9.7% per annum).

At risk are cheap housing

And one moment. At the beginning of the article, we said that only those who bought housing for less than 2.3 million rubles (approximately) may be at risk. Where did we get this amount from?

The tax deduction applies to the maximum of the cost of housing. If the purchased apartment costs more than 2.3 million, then the family receives a deduction for those same two million (i.e., the budget returns 260 thousand rubles to it) and in fact there remains a limit that has not yet been deducted - 0.3 million or more, which approximately corresponds to the size of maternity capital. Now, if you use “children’s money” to pay off the mortgage (in 2012 the amount was 387.6 thousand rubles), then the entire amount of maternity capital will approximately fit within the limit from which the budget did not return anything to the family. Consequently, the family owes nothing (almost nothing) to the budget.

If the cost of housing is less than 2.3 million, then maternity capital will seem to take over part of the two million for which a deduction is provided. Because of this, the amount of deduction due to citizens by law will decrease, and apartment owners will be required to return part of the money received from the budget.

Maternal capital and tax deduction are not mutually conflicting concepts, but you should not always count on their simultaneous application.

The amount of maternity capital can partially or fully compensate for the cost of the purchased property. In turn, when purchasing real estate you can count on receiving a tax deduction. In this regard, many certificate holders are concerned if funds allocated from the budget were spent on improving housing conditions, whether they can also claim a tax deduction when purchasing an apartment with maternity capital.

Legislative norms regulate all aspects of relationships that arise between citizens, legal entities and state budgetary structures. Speaking about maternity capital, one should focus on the standards set out in Federal Law No. 256, published at the end of 2006. According to this regulatory act, funds from the federal budget are allocated to families in which, starting from 01/01/2007, a second or subsequent child was born.

The amount of state support is fixed and the same for everyone. The subsidy is one-time in nature, and can only be used in certain areas. The allocated funds are allowed to be spent on:

1. Improving living conditions by purchasing a home or carrying out major repairs to it.
2. Getting children an education.
3. Rehabilitation actions aimed at adaptation of disabled children.
4. Increase in mother's pension benefit.

The family decides where to spend the money and when to use the allocated subsidy, but most often this money goes specifically to purchasing real estate.

Tax deduction

Tax deduction as a concept has long been firmly established in the lives of Russian citizens. There are many varieties of this state compensation, each of which has its own restrictions and conditions for implementation. A tax deduction for the purchase of real estate allows you to return a fairly significant part of the invested funds. However, in order to take advantage of this opportunity, you must be employed and regularly pay personal income tax in the amount of 13% to the state budget. Only a certain amount can be refunded, which can be calculated for the last 3 years, but not earlier.

According to paragraph 1 of Article 220 of the Tax Code of the Russian Federation, you can receive a tax deduction when purchasing:

1. Apartments.
2. Rooms.
3. Private house.
4. Shares in real estate.
5. Land plot.

In addition, it is also calculated during the construction of a private house for the amount of funds spent not exceeding the established threshold.

You can use maternity capital for:

1. Purchase of apartments on the primary and secondary market.
2. Acquiring a room or share in the property if allocated.
3. Home construction.

It should be taken into account that maternity capital funds are allocated free of charge as a subsidy. They do not need to be returned to the state and are not subject to taxation. In accordance with this, paragraph 5 of Article 220 of the Tax Code of the Russian Federation states that it is impossible to receive a deduction for the amount of budget funds.

Apartment

You can use the required maternity capital certificate:

1. When the child reaches the age of three years, if we are talking about full payment of the cost of real estate or concluding an installment payment agreement with the seller of the living space.
2. At any time, if it goes to repay part of the principal debt in the mortgage being issued.

The tax deduction is calculated differently depending on how the living space was acquired and what its cost is. Let's look at the simplest variations:

1. Housing was purchased at a time. The deduction is calculated from the amount of money spent by the buyer out of his own pocket.
2. The apartment has a mortgage. The spent capital funds are taken away immediately, the remaining amount of the principal debt is subject to calculation. The property deduction also applies to interest, but only to those amounts that were actually paid and not calculated purely hypothetically.

If housing was purchased under a shared participation agreement, then you can count on a refund only after state registration of the property.

A private house

The purchase of a private house can be made:

1. Exclusively for maternity capital funds. In small settlements, and especially in towns and villages, the cost of houses can be fully covered by a budget subsidy.
2. With partial use of state and own funds.
3. By attracting borrowed amounts when taking out a mortgage loan.

In all cases, the amount of the subsidy is deducted, since the deduction does not apply to it. The established calculation is applied to the remaining amount.

Please note that there are maximum limits on the amount of funds reimbursed. Property deduction is calculated from an amount not exceeding two million rubles. But when paying interest, the maximum amount has been increased by 50% and amounts to three million rubles.

Housing construction

Housing construction may imply:

1. Construction of a private house.
2. Participation in shared construction of living space.

In both cases, capital funds can be raised to partially repay construction costs.

Property deduction applies to the following amounts:

1. Spent from your own budget, excluding budget subsidies.
2. Justified by documentary evidence of expenses.

In both cases, a refund of the tax paid over the last three years can be made only after the facility has been put into operation and state registration of property rights has been carried out in Rosreestr. The amount of tax deduction in each situation is calculated individually.

Buying a home with capital

Every certificate holder who has not previously spent the allocated money on other permitted needs can purchase housing using maternity capital. When choosing a future property, it is important to comply with the following mandatory conditions:

1. The facility must be located on the territory of the Russian Federation.
2. The living space must comply with established standards.
3. The total wear and tear of the building cannot exceed the 50% threshold.
4. The seller must be of legal age, sane, and not the buyer’s spouse.

It is not possible to use maternity capital funds on your own, since it is issued in the form of a certificate. The transaction must be reviewed and approved by specialists of the Pension Fund of the Russian Federation, who actually transfer the funds, directly to the seller’s account, bypassing the hands of the buyer.

Features of receiving a deduction

A certificate holder who has taken advantage of government assistance and spent funds in full or in part on the purchase of living space can count on receiving a property deduction only if his personal funds were spent in excess of the amount of the subsidy. In fact, the refund is made from the difference between the value of the property and the amount of maternity capital.

You will not be able to take advantage of the property benefit in the following cases:

1. The difference in cost was paid by the employer or other person free of charge.
2. The agreement was concluded with an interdependent person, although in this case the transaction will not be approved by the Pension Fund of Russia specialists, which in itself excludes this clause.
3. The citizen had previously received a tax deduction for the purchased living space in full.

In addition, many more mandatory conditions must be met in order to be able to claim a refund of money previously paid to the state budget in the form of personal income tax deductions.

Conditions for receiving a deduction

Only those persons who are residents of the Russian Federation can apply for a refund of part of the funds spent.

Until 2014, this right could be exercised once per object, even if its cost did not cover the maximum permissible cost. Since 2014, everything has changed and now a cumulative approach is used, but it is impossible to exceed the established threshold, as before. If the refund is made in full, then you cannot apply for a re-calculation.

There are other mandatory conditions. A resident of the Russian Federation may qualify for a refund of part of the money if:

1. He is officially employed.
2. Pays personal income tax at a rate of 13%.
3. Used your own savings or borrowed money to purchase real estate.

Only personal income tax withheld for the last three years is subject to refund.

Tax deduction amount

The property deduction has its maximum limits. It should be calculated from an amount not exceeding:

1. 2 million when it comes to adding up your own funds.
2. 3 million when the mortgage was issued.

The specified limits can be achieved by the total cost of several objects. When calculating it, the following expenses are taken into account:

1. Actual expenses for the purchase of living space.
2. Money paid as interest on borrowed funds.
3. Amounts spent on repairs, decoration, redevelopment.

Since the tax rate for individuals is 13%, it is easy to calculate the amount of the actual refund in each specified case:

1. If you use your own savings, you will be able to return no more than 260 thousand rubles.
2. By paying off a mortgage loan, you can get back 390 thousand rubles.

In each case, the amount of the refund is calculated individually based on the amount of income received and the value of the purchased property.

Receipt procedure

You can receive a tax deduction only from the amount that was paid out of your own pocket or taken out of a mortgage; maternity capital is not taken into account. To get a refund you will need to do the following:

1. Collect the required package of documents.
2. Submit them to the tax office or directly to the employer for calculation.

After checking the submitted papers, a decision will be made on a positive answer or refusal to accrue a deduction. If the tax office found the request justified, and the documents provided fully satisfied the requirements for the situation, the money will be returned in one of the following possible ways:

1. In full to the specified bank account.
2. In parts in the form of personal income tax not withheld monthly, up to a full refund of the accrued amount.

The first option is only possible when submitting documentation to the tax office, and the second when contacting the employer.

Documentation

Returning money requires collecting a whole list of papers. They must justify the need to apply a tax deduction, prove the amount of money spent on real estate and provide information about the amount of personal income tax withheld over the last three years. When contacting the Federal Tax Service, you will need to submit the following forms:

1. Applicant's passport.
2. Return application.
3. Declaration in form 3-NDFL.
4. Papers that will prove the amount of expenses incurred. This could be a purchase and sale agreement, receipts indicating the amounts of interest paid, etc.
5. A certificate from the workplace where the citizen has worked for the last three years about the amount of personal income tax withheld.

When contacting an employer, especially if the employee has been working there for the last three years, from the entire list above you will only need documents on the costs of purchasing housing.

Tax return

There are advantages to contacting the tax office, because the funds are returned in full to the payer’s bank account, but there are also disadvantages. These include:

1. The need to collect a large number of documents.
2. Filling out a tax return.
3. In addition, you can only capture past years and closed tax periods, and not current ones.

The declaration is filled out by the personal income tax payer for the past year. It must be submitted by April 30, but in the case of personal income tax returns, this deadline may be extended. Form 3-NDFL is unified; it can be filled out by hand or in printed form.

Statement

The application for a tax deduction is written last, after all the documents have already been collected. It is drawn up in a standard form and contains the following information:

1. The name and number of the Federal Tax Service office where the application is sent.
2. Applicant details – full name, registration address, passport details.
3. Contact number.
4. Taxpayer number.
5. Name of the form.
6. Request for a personal income tax refund in connection with the purchase of real estate.
7. List of attached documents.
8. Date of writing the form.
9. Personal signature of the applicant and its transcript.

The application is written in one copy by hand or on a computer.

Documents for housing

The greatest attention should be paid to collecting documents that justify the amount of money spent on the purchase of living space. It can be:

1. Contract of sale.
2. Agreement on shared participation in construction.
3. Mortgage loan agreement.

If the amount of expenses includes the costs of repairs made, then you will need to attach receipts for purchased building materials and work performed. When it comes to compensation for interest paid, you should contact a credit institution to obtain a certificate of the amount of mortgage interest already paid.

When purchasing property, citizens of the Russian Federation who are officially employed or receive other income subject to personal income tax have the right to expect reimbursement of part of these expenses from the state.
You can get back money that was withheld as personal income tax at the rate of 13% on your income for the last 3 years. In this article we will look at obtaining a deduction using maternity capital with and without a mortgage. If you have any questions, ask them in the comments, I will definitely answer and help you.

Tax deduction when buying an apartment using maternity capital

1. According to citizens, they have the right to receive a property deduction for:

• apartment, room;
• a private house;
• construction of a new residential building;
• land plot;
• shares in them.

2. According to Federal Law dated December 29, 2006 N 256-FZ (as amended on December 28, 2016), maternity capital can be used to purchase the above objects.
3. According to , property deductions are not provided for expenses related to maternity capital.
Hence,

• You have the right to use maternity capital and property deductions when purchasing real estate;
• but you can only receive a deduction from the amount of your actual expenses.

Example 1

Kolbina A.V. purchased an apartment for 2,430,000 rubles. in March 2018, of which 453,026 rubles were used for mat. capital. In 2019, she can apply to the tax office for a personal income tax refund for the expenses actually incurred (2,430,000 – 453,026) = 1,976,974 rubles.
And return personal income tax from them in the amount of 1,976,974 × 13% = 257,006 rubles.

When purchasing real estate using maternity capital, the state obliges the allocation of shares for minor children, many have difficulties and questions whether the parent can receive a deduction for them.
Yes, maybe, read more in the article “Property deduction in shared participation.”
Now remember the main thing, you have the right to a deduction for minor children when purchasing an apartment using a maternal certificate.
Example 2

Gushchina V.O. divorced and has two children, in March 2014 she purchased an apartment for RUB 1,545,500. of which 429,408 rubles were used for mat. capital.
The children were allocated equal shares of 1/3.
In 2017, Gushchina V.O. I contacted the inspectorate and returned the personal income tax for the children and myself on the entire purchase amount minus maternity capital (1,545,000 – 429,408) × 13% = 145,027 rubles.

In accordance with the tax and family code, any of the spouses can receive a deduction for the other, regardless of who made the payment, read more in the section “Property deduction for spouses”, and now let’s consider this situation, but also with the use of a maternal certificate by the spouse.
Example 3

Solovyova K.V. I never officially worked, but in 2016 I bought an apartment for 1,940,000 rubles, of which 453,026 rubles were used as maternity capital.
In February 2017, she wanted to receive a property deduction, but because... She did not have taxable income, then she transferred the right of return to her husband, who had taxable income and had not previously used the property deduction.
He applied to the tax office for a tax refund on purchase expenses (1,940,000 – 453,026) = 1,486,974 rubles.
And he returned personal income tax from them in the amount of 1,476,974 × 13% = 193,307 rubles.

Tax deduction and maternity capital when buying an apartment with a mortgage

Please note when purchasing real estate:

• the use of a mortgage loan is considered your actual expenses;
• the use of maternity capital is not considered your expenses.

Let's look at life situations.

Certificate as a down payment, without investing your own money

A common case in life is when you don’t use your own money when buying real estate; only maternity capital is used as a down payment, and the rest is borrowed from the bank. Let's consider this situation.

Example 4

Novoseltseva A.E. in 2018, I bought an apartment using a mortgage loan worth 1,950,000 rubles.

• A certificate in the amount of 453,026 rubles was used for the initial payment;
• The mortgage loan amounted to RUB 1,496,974.

In 2019, Novoseltseva A.E. will be able to receive a personal income tax refund on the amount of purchase costs of 1,950,000 – 453,026 = 1,496,974 rubles.
From this amount she will be able to return 1,496,974 × 13% = 194,607 rubles.

Certificate as a down payment plus your own money

Let's consider a situation in which, in addition to using the maternal certificate, personal savings were additionally used.
Example 5

Zhiguleva E.A. in June 2015, I purchased an apartment with a mortgage worth 1,910,000 rubles.

• A certificate in the amount of 453,026 rubles was used for the down payment. and part of their savings in the amount of 500,000 rubles;
• the mortgage loan amounted to RUB 956,974;

In 2017, Zhiguleva received a personal income tax refund from the purchase of an apartment based on actual expenses (500,000 + 956,974) × 13% = 189,407 rubles.

Using a certificate to pay off a mortgage debt

Example 6

Romanova A.K. in 2015, I purchased an apartment with a mortgage worth 5,350,000 rubles.

• the initial payment amounted to 2,000,000 rubles;
• mortgage loan RUB 3,350,000

In 2016, she received a personal income tax refund in the amount of 180,000 rubles, and transferred the balance 80,000 to future periods.
In 2017, Romanova A.K. a second child appeared and maternity capital in the amount of 453,026 rubles. She used it to pay off her mortgage loan.
As a result, the amount with which you can receive a deduction is 5,350,000 – 453,026 = 4,896,974 rubles. The maximum deduction amount is 2,000,000 rubles, taking into account 180,000 rubles received in 2016. In the future, she will be able to receive the remainder of the tax refund - 80,000 rubles.

A situation in which you will have to return a previously received property deduction

There are cases when, after repaying part or all of the mortgage by using the maternal certificate, you will have to return the previously received property deduction to the budget.

Example 7

Petrova E.V. in 2016, I bought an apartment with a mortgage worth 2,200,000 rubles.

• The initial payment was 1,000,000 rubles;
• mortgage loan 1,200,000 rub.

Expenses of Petrova E.V. amounted to 2,200,000 rubles, but the maximum can be returned only from 2,000,000 rubles, so in 2017 Petrova E.V. received a basic personal income tax refund from the purchase in the maximum possible amount of 260,000 rubles.
In the same year, a second child appeared in the family and the entire maternity capital received in the amount of 453,026 rubles was spent on paying off the mortgage.
In this case, the actual expenses of Petrova E.V. amounted to 2,200,000 – 453,026 = 1,746,974 rubles.
Accordingly, she is entitled to a personal income tax refund in the amount of 1,746,974 × 13% = 227,107 rubles.
Taking into account that earlier Petrova E.V. has already received a deduction from 2,000,000, she needs to return the excess amount received to the tax office in the amount of 260,000 - 227,107 = 32,893 rubles.

The bank took part of the certificate into account as interest, and part as towards the principal debt.

Example 8

Bulgakova N.T. in March 2017, I purchased a studio apartment with a mortgage for 2,350,000 rubles.

• the initial payment was 500,000 rubles;
• mortgage loan 1,850,000 rub.

In the same year, Bulgakova N.T. a second child appeared and maternity capital in the amount of 453,026 rubles. she used it to pay off part of the mortgage debt.
The bank issued a certificate:

• the amount of 23,026 rubles was used to pay interest;
• the amount of 430,000 rubles was used to pay off the debt.

As a result, the amount with which you can receive a property deduction is 2,350,000 – 430,000 = 1,920,000 rubles.

Deduction for mortgage interest plus maternity capital

In accordance, a property deduction can also be obtained from interest paid within the limit of 3,000,000 rubles, i.e. You can return no more than 390,000 rubles. Read more about this in the "" section
Usually, the use of a certificate as a down payment or part of it does not in any way affect the receipt of an interest deduction, but there are situations when this has to be taken into account.

Example 9

Gorodova E.K. in 2012, she purchased a 1-room apartment for RUB 2,480,000. and took advantage of a property deduction in the amount of 260,000 rubles.
In 2014, Gorodova E.K. My husband and I purchased a 3-room apartment with a mortgage for a total cost of RUB 4,100,000. of which:
own funds 1,546,974 rubles;
mortgage loan RUB 2,100,000
In 2016, a second child appeared and Gorodova E.K. decided to pay off part of the debt using a maternal certificate in the amount of 453,026 rubles.
The bank issued a certificate:

• the amount of 33,026 rubles was used to pay interest;
• the amount of 420,000 rubles was used to pay off the debt.

In 2017, she decided to take advantage of a personal income tax refund on interest paid, because... in 2012 I already received the main deduction from the purchase.
During the period from 2014 to 2017. Gorodova E.K. paid interest to the bank in the amount of 390,500 rubles.
But part of this interest was paid off by maternal capital, so she is obliged to deduct them from her expenses 390,500 - 33,026 = 357,474 rubles.
From the amount received Gorodova E.K. will be able to return personal income tax in the amount of 357,474 × 13% = 46,472 rubles.

Russian legislation allows the use of maternity capital for the purchase of residential real estate. Does this mean that a tax deduction can be issued for expenses made by the buyer using maternal capital funds? What types of deductions are available in this case?

How are maternity capital and tax deductions related?

Tax deductions for purchasing an apartment with maternity capital can be considered in the context of:

1. Purchase of real estate using maternity capital.

In this case, a deduction may be understood as a property tax deduction for expenses associated with the purchase of housing. In cases provided by law, there is also a tax deduction for the payment of mortgage interest.

1. Sale of a property previously purchased using maternity capital.

In this case, the deduction may be understood as a fixed amount guaranteed by law or an amount represented by previously incurred expenses for the purchase of housing, which are used to reduce the tax base.

Let us consider in more detail the possible options for using maternity capital in these scenarios.

Is it possible to use maternity capital for property deduction?

Obtaining a property deduction is possible by law only if the taxpayer has made expenses for the purchase of real estate without raising funds from third parties. For example, from the employer or from the state. Since maternity capital is government funding, when purchasing an apartment at its expense, it will be considered that the taxpayer has attracted a third party.

Therefore, it is impossible to receive a deduction when purchasing an apartment at the expense of maternity capital - in terms of the share of expenses for the purchase of housing that were made specifically at the expense of maternity capital. However, if there are expenses incurred exclusively at the expense of the taxpayer himself, it is already possible to issue a deduction for such expenses.

Example 1.

Petrova A.S. I bought an apartment worth 1 million 400 thousand rubles. Of these, 200 thousand rubles were paid from maternity capital. Since Petrova allocated her own funds in the amount of 1 million to purchase housing. 200 thousand rubles, then she has the right to receive a property deduction for this amount. Petrova will not be able to receive a deduction from the amount of maternity capital of 200 thousand rubles.

At the same time, in theory, an option is possible in which maternity capital funds can still be used as a resource to obtain a tax deduction. We are talking about the receipt by the taxpayer who registered maternity capital of a cash payment at the expense of maternity capital. Subsequently, this payment may be:

1. actually aimed at purchasing housing;
2. used to replace the taxpayer’s current expenses, as a result of which funds are released from him, which he can use to purchase housing.

From the point of view of tax legislation, these options for applying payments are, in principle, equivalent, since tax control over amounts paid to a citizen at the expense of maternal capital funds is actually not carried out.

That is, expenses for the purchase of real estate at the expense of payments for maternal capital will, in general, be considered as made by the taxpayer at his own expense and, therefore, quite consistent with those presented to the Federal Tax Service when registering a property deduction. Both a deduction for an apartment without a mortgage with maternity capital, and a deduction using a corresponding loan can be issued.

But what kind of payments at the expense of maternal capital can we talk about?

First of all, this is a fixed payment, which is made on the basis of regulations of the Russian Government. Thus, in 2016, in accordance with the orders of the authorities, citizens with certificates for maternal capital were paid an amount of 25 thousand rubles, upon application. Payments of a similar legal nature were assigned to citizens previously. For example, in 2015 (20 thousand rubles), 2009 and 2010 (12 thousand rubles).

However, in 2017, the authorities did not adopt regulations according to which holders of a certificate for maternal capital would have the right to receive fixed payments. As of the beginning of March 2019, no such acts had been adopted either. It is quite possible that their publication will be carried out in the middle of the year - if we draw an analogy with the adoption of the act on payments in 2016 in the summer of that year. But so far there is no public data on such government initiatives.

Another possible payment from maternity capital funds is a monthly amount corresponding to the cost of living in the region of residence of the taxpayer who has a maternity capital certificate.

Russian families in which:

• no earlier than January 1, 2018, a second child appeared who has Russian citizenship;
• the calculated average income per person for 12 months at the time of request for payment does not exceed the subsistence minimum (established by the regional authorities for the working population) by more than 1.5 times.

Please note that the cost of living between regions can vary significantly. For example, in the Republic of Adygea it is (for able-bodied citizens) 9,590 rubles, and in the Kamchatka Territory - 20,275 rubles.

The social support measure in question should not be identified with payments of similar size, which are provided entirely at the expense of the state - under a separate program implemented from January 1, 2018. However, these similar payments, in turn, can be associated with receiving a property deduction in the same way as can be seen in the example of compensation from maternity capital.

Example 2.

Ivanova A.S., a mother of two children, the youngest of whom is a newborn, living in Petropavlovsk-Kamchatsky, was laid off from her previous high-paying job. At her new job, they began to pay her a salary of 30 thousand rubles - not exceeding the regional subsistence level by more than 1.5 times per family member.

Over the next 1.5 years, Ivanova A.S. will receive from the state monthly 20 thousand 275 rubles for the second child. In total, she should be paid (assuming the cost of living in the region remains unchanged) 364 thousand 950 rubles (20 thousand 275 * 18 months). This amount Ivanova A.S. has the right to actually use it for the purchase of residential real estate (including in the form of interest to the bank in the case of a mortgage), and then to calculate a property deduction from it (if it is represented by the costs of purchasing an apartment or interest to the bank).

Now - about another context for the use of deductions using maternal capital - within the framework of legal relations related to the sale of real estate.

How to apply maternity capital for deduction when selling real estate?

An individual who has sold residential real estate, in cases provided for by law, pays personal income tax on the income received. Namely (if there are no grounds to apply the exceptions also prescribed by law):

1. if housing was purchased before 2016 - if the property has been owned for less than 5 years;
2. if housing was purchased in 2016 and later - if the property has been owned for less than 3 years.

At the same time, an individual has the right to reduce the income initially accepted for calculating personal income tax:

• for a fixed deduction of 1 million rubles;
• for expenses previously incurred in connection with the purchase of a property that is being sold.

​It may well turn out that the property was initially purchased in whole or in part using maternity capital funds. We indicated above that purchase expenses in this case can be applied for the purpose of filing a property deduction only if they were made personally by the taxpayer. Expenses in the part represented by maternity capital cannot be taken into account when deducting.

But in the situation under consideration - when it comes to receiving a deduction when selling a home, the situation is fundamentally different. The Ministry of Finance of Russia, in letter No. 03-04-07/33669 dated July 10, 2014, explained that maternity capital allocated for the purchase of residential real estate is recognized as an expense that can be included in the list of applicable expenses to reduce the tax base when selling an apartment.

The fact that expenses made at the expense of maternity capital do not form the right to a property deduction does not matter in this case. It also does not matter, as the Ministry of Finance believes, that maternity capital received by a citizen is not subject to personal income tax.

Note that similar rules, according to the authorities, should apply to various government subsidies that are provided to citizens for the purchase of residential real estate. Their similarity with maternity capital is the non-taxation of such payments, complemented by the possibility of including expenses made through government payments in reducing the personal income tax base when selling a property.

Example 3.

Stepanova V.A. I bought an apartment for 2 million rubles, of which 200 thousand rubles are represented by maternity capital. A year later, Stepanova V.A. sold this apartment for 3 million rubles. She has the right to present all 2 million rubles for deduction - as previously incurred expenses for the purchase of real estate.

Along with the expenses represented by maternity capital, the taxpayer has the right to take into account, in order to increase the deduction when selling an apartment, any other expenses that:

1. have a direct connection to a previously completed transaction for the purchase of real estate;
2. documented.

At the level of federal regulations, what exactly these expenses may be is not explained. But, in particular, in the letter of the Ministry of Finance of Russia dated April 28, 2012 No. 03-04-05/9-569, it is stated that such expenses can be represented, among other things, by mortgage interest. Thus, it is legitimate to say that the deduction can be applied by the taxpayer even if the maternity capital is used to pay off interest to the bank.