Is it possible to make a tax deduction for a car. The nuances of obtaining a tax deduction when buying a car. How to calculate the deduction amount

Every month 13% of our salary goes to taxes.

This is part of the tax legislation, which is mandatory for all citizens of Russia.

But this money does not disappear, but is kept in the state treasury.

During certain circumstances, a law-abiding citizen has the right to them.

Now we are interested in the tax deduction when buying a car on credit and how real it is.

What is a tax deduction?

A tax deduction is the amount that has accumulated over the years of paying taxes.. In simple words, this is a reserve that can secure at crucial moments. It can cover higher education fees, complex surgery, or real estate purchases.

There is a whole list of things where the tax deduction feature works.

Buying a car is expensive. Not everyone can pay the entire amount in one payment.

There is a loan for this. Based on the salary, the monthly payment and the total loan term are calculated.

In such situations, the question arises of how to get a tax deduction for buying a car on credit. After all, any penny here will be a good support.

Unfortunately, this is not possible today. And it's not all about credit. Even buying a car in a store without any intermediaries is not considered a situation where a tax deduction should be made.

The search for solutions on how to get a tax deduction from a car loan leads to the Tax Code of the Russian Federation. It is there that there is article 220, which is devoted to the tax deduction.

According to the law, tax revision is possible only in extremely urgent situations. These include the purchase of housing, treatment and education. Nothing was said about buying a car.

The last changes were made in 2014. No changes are expected for 2019. In addition, such projects were not even submitted for consideration.

This suggests that in Russia the car is still an element of luxury, and not a necessary means of transportation.

Additional options

The tax deduction can only be received at the time of the sale of the car. But you should think about this already when buying a car. After all, there are a number of nuances in the law:

1. Tax exemption is possible if you have been the owner of the car for less than 36 months. The countdown starts from the day the contract is concluded in the bank.
2. The tax is not paid if the car costs less than 250 thousand rubles.

Otherwise, it is necessary to pay 13% of the amount received at the time of the purchase and sale transaction. Therefore, if there is a way to return the tax deduction, then only at the time of sale.

Tax deduction when selling a car can be obtained in cases stipulated by law, when the amount of income does not exceed the allowable volumes or the seller receives a full benefit due to the long service life of the sold car.

Personal income is taxed at a rate of 13%. If it is necessary to receive a deduction, then this means that the entire amount of income received or some part of it becomes free from the calculation of tax and its payment. That is reduction in tax payable- this is actually only a consequence of a decrease in the tax base to which the deduction is applied.

When selling a car income is exempt from the calculation and payment of tax in the following cases:

• If the seller of the car operated it more than 3 years from the date of purchase. In this case, the income received is completely excluded from the taxable base and it is not necessary to accrue personal income tax on it;
• If the machine has been used less than 3 years, but was sold for 250 thousand rubles.

These definitions are fixed in the same Article 220 of the Tax Code of the Russian Federation.

How to calculate the deduction amount?

250 thousand rubles and there is a maximum car tax credit 2017. This is a fixed amount provided for the alienation of vehicles, the ownership of which was less than 3 years. It does not change under any circumstances. Only the tax base is subject to change. Remember that there are two ways determination of the tax base:

• Use of the right to property deduction. In this case, the income received from the sale of the car is reduced by the amount of the deduction and personal income tax is charged on the remaining difference at a rate of 13%: Suppose the vehicle was sold for 550 thousand rubles. Using the deduction, we calculate the difference (550-250=300) . 300 thousand rubles will be our tax base. Calculate the amount of tax payable 300*0,13=39 ). Thus, when selling a car for 550 thousand rubles using a tax deduction, personal income tax payable will be 39 thousand rubles.
• The tax base can be calculated from negative benefit then the tax is not payable. That is, having driven a car for less than 3 years, you decide to sell it, but for some reason (wear, damage) you sell it cheaper than the purchase price, you do not have to pay tax.

Take the same amount of income from the sale of 550 thousand rubles, if the purchase was made for 650 thousand rubles or even for 551 thousand rubles, then when calculating the difference, a negative result is obtained, for which cannot be taxed.

There are two important points to keep in mind. The tax deduction for the sale of a car can only be applied at a time and only on the full amount of income.

Registration of a property deduction

It should immediately be noted that counting on tax deduction only residents can Russian Federation. Since 2011, amendments to previously existing laws have come into force, according to which residents who have sold their vehicles after more than 3 years of operation are exempted from the obligation to fill out tax return form 3-NDFL. They also belong to the preferential category of taxpayers and they do not need a property deduction.

Those who sell the car before 3 years, should remember that, regardless of the subtleties of the transaction and the final sign of the base for calculating the tax, they are required to submit a tax return to the IFTS on time. Even if, according to the results of the calculation, the tax is not payable, you need to pass zero income statement. Otherwise, the citizen will receive a notification with a requirement to fill out a zero declaration and pay a fine.

How to file a tax deduction? This can be done using the following algorithm:

1. Completed at the end of the year declaration of income in the form of 3-NDFL, for which the tax base is preliminarily determined and taxes are charged. The taxpayer does all this on his own, but you can turn to online services or to a company that provides accounting services and support in the tax authorities.
2. It is best to submit the declaration immediately after filling it out, at the beginning of the next year. Extreme Deadline for filing the declaration - April 30. If you did not manage to file a declaration by April 30, you will have to pay a fine.
3. In addition to the declaration, it is required to provide copies of the vehicle passport, vehicle sales agreement and documents confirming the correct calculation of the tax base (checks, receipts for payment when buying and selling, or payment receipts when selling).
4. Himself tax is paid by July 15th. If the declaration is null, then only it needs to be submitted and no additional actions are required.
5. To get a refund of the tax paid, you must submit an application to the tax office. View and download here: .

car tax deduction example

Let's consider a real example, when for some reason you are persuaded change the amount in the contract of sale in order to avoid paying taxes. In such cases, indeed often turn to legal services. An attempt to prescribe invalid numbers in the sales contract should alert you. Because with the real selling price, the seller will not have to pay taxes, due to the negative value of the tax base.

In this case, the scammers take the full cost from you, and after the court they return the car to themselves according to the contract, which indicates an insignificant amount. When you want to sell a car, you will face a big the amount of the tax base and you will have to pay personal income tax for yourself and for the previous seller.

Mikheev O.I. faced such a situation. According to the contract, the cost of the car was 150 000 rubles. Two years later, the citizen decided to sell the car at a market value equal to 420 000 rubles. At the same time, Mikheev paid a tax in the amount of:

(420000-150000)*13% = 35100 rubles.

The official income is 10000 per month. Accordingly, personal income tax was paid for the year in the amount of:

120000*0,13 = 15600 rubles.

Mikheev O.I. is entitled to receive a deduction only in the amount 15 600 rubles.

Conclusion

1. You can count on a tax deduction only when the vehicle is alienated. When purchased, it is not possible to receive it.
2. Those who sold the vehicle after more than three years of operation, do not receive a tax deduction, as they belong to the preferential category and do not pay personal income tax.
3. Maximum withdrawal amount - 250,000 rubles.
4. The deduction is available only once a year.

The most common tax questions and answers

Question: A month ago I sold car for 400 thousand rubles, I drove it for a year and a half, but I didn’t save the purchase documents. As it is now calculate the tax base And do you have to pay taxes now?

Answer: Unfortunately, no matter how much you bought the car for, given the lack of documents confirming the original price, have to pay tax. But if you have not yet used the right to a tax deduction this year, then the tax base will not be 400 thousand, but only 150 thousand. That is, until July 15 of the next year, you will need to pay a tax in the amount of 19 500 rubles.

In connection with the constant changes in the tax legislation, the question arises more and more often: is there a tax deduction when buying a car?

Many citizens of the Russian Federation have already seen from their own experience the pleasant possibilities of providing property tax deductions when acquiring real estate. Therefore, a return of 13 percent from the purchase of a car looks quite logical.

Cars are an expensive commodity. The situation is aggravated by the fact that the purchase of most cars occurs on credit funds. If it were possible to recover the car purchase tax, then this extra money would be a good help for paying loan installments.

Let's figure it out:

• in what cases a refund of 13% tax is due upon purchase;
• what are the tax deductions?
• How can you save money when selling?
• and how NOT to save.

The law of the Russian Federation provides for benefits for the categories of citizens specified in legislative documents. One of these options is to return the previously paid income tax in the amount of 13%.

Citizens who during one calendar year paid personal income tax to the state and incurred any expenses can return the money. The return of 13 percent will be carried out to those citizens who spent money on:

• Purchase or construction of real estate;
• Getting an education;
• Therapeutic and diagnostic medical procedures;
• Charity.

See more about deductions. All these expenses are necessary for life, and therefore tax benefits are provided for them. Buying a car is not included in the list of essentials. That is why return 13% of the purchase of the car will not succeed.

How can you save

But tax benefits are provided not for the purchase, but for the sale of vehicles. The main thing is to know all the subtleties of the law. It is these secrets that we will now talk about.

For some, it may be a discovery, but taxes must be paid upon receipt of any profit. If you benefited from the sale, please share with the state. Such a law...

Of the money received from the sale of the car, it is also necessary to pay 13% of the profit received.

A little about the rules and reporting

Example. Citizen Diesel R.N. sold my minibus in 2019. Now he must complete and submit a 3-NDFL tax return by April 30, 2020. And if he needs to pay tax, then Diesel must meet the deadline until July 15, 2020.

Those are the rules. And now for the exceptions.

If the car was owned over 3 years(36 months), then there is no need not only to pay a 13 percent tax, but also to fill out and, then, submit a declaration to the tax office.

How to calculate the tenure of a property

The term of ownership is calculated in different cases in different ways. Consider the main cases when you become the owner:

1. Purchase. In this case, the period of ownership will be considered from the date of purchase of this car.
2. Inheritance. Then the beginning of ownership will be considered the day of death of the testator.
3. Present. If you receive a car as a gift, then it will become your property from the date of signing the donation agreement.

How not to pay tax when owning a car for less than 36 months? If you have owned a vehicle for less than 3 years, then when selling it, filing a 3-NDFL declaration before April 30 and paying 13% of the sale amount is required. How can you save? Is it better to pay nothing at all?

For what I bought, for what I sold

This is, of course, the most ideal option. But, nevertheless, decent savings are obtained when paying tax on the difference in car prices at the time of sale and purchase, even if they do not match.

This method is also called “the selling price minus the buying price”. This can be done if you have kept the original documents confirming the amount of expenses for the purchase of this vehicle.

In this case, the tax can be paid not on the entire sale price, but on the difference between the level of the transaction value. Then personal income tax is calculated as follows: (sales price of the car - the price of its initial purchase) * 13%.

Example. If Bardachkov K.R. bought a car for 400 tr, and sold it for 500 tr, the tax will be calculated not from 500 tr, but according to the formula: (500,000-400,000) * 13% 13,000 rubles.

But you need to keep in mind that expenses and income must refer to the same car. It is in this case that it is possible to use the difference between these figures.

If the car was sold cheaper than purchased, the tax is not paid. But the 3-NDFL declaration must be filled out if the car has been owned for less than 3 years.

If the original contract of sale has not been preserved, you must take a copy of the certificate-account to the traffic police. This will be required to verify the expenses incurred.

This savings option is only suitable for cars that were bought and not inherited or donated.

You can download samples of filling out the 3-NDFL declaration. The examples of different life situations that may arise when selling a car are presented. And here there are samples of completed forms 3NDFL. You will only have to substitute your numbers and passport data.

Using the standard deduction

The property tax deduction for movable property is defined by law as 250 tr. This amount is not subject to tax. This can help when receiving a car as a gift or inheritance. And also in the event that there were no documents that confirm the initial costs of the purchase.

If the amount of car sales does not exceed 250 thousand rubles, the 13% tax is not paid. For example, if you sold a donated car for 240,000, then using the standard deduction, you will not have to make any tax deductions.

It is important that the property tax deduction, equal to 250 tr., applies to all sold property for the year.

Example. You sell 3 donated cars for 300 tr. A benefit of 250,000 rubles. can only be used once. Therefore, the tax will be calculated as follows: (300,000 * 3 -250,000) * 13% = 84,500 rubles.

Therefore advice: sell donated cars no more than one per year! 😀

Use of netting

If in the past year you not only sold a car, but also acquired property for which you can return the tax (an apartment, a house), you can mutually compensate one tax for another.

Having bought an apartment for 1 million rubles. and selling the car for 1 million rubles. You have to pay 13% on the sale of the car and you can get the same amount back on the purchase of a home. In this case, the amounts are equal and nothing needs to be paid.

Example. Citizen Kalinov L.A. sold a car for 1 million rubles, which he inherited, and he was owned for less than 3 years. And in return, he became the owner of housing, having bought a room for 1.2 million rubles.

For the sale of a car, he must pay tax on the amount of the sale (minus a deduction of 250 thousand rubles): (1,000,000 - 250,000) * 13% = 97,500 rubles.

When buying an apartment, Kalinov can use the property deduction. This means getting 13% of the purchase amount: 1.2 million rubles * 13% = 156,000 rubles.

As a result, it turns out that the amount of tax payable is offset by the amount payable: 156,000 - 97,500 = 58,500 rubles. And Kalinov will be able to get this balance in his hands by submitting a 3-NDFL declaration.

If you need an individual Skype consultation or assistance in filling out the 3-NDFL declaration (for the benefit of you, and not for the tax office), then leave. We work for people!

Illegal ways to save money

When selling a car, owners often make gross mistakes in order not to pay tax:

1. Do not fill out and submit a declaration indicating the amount from the sale of the car. The hope that the IFTS will not become aware of the profit is groundless. If you hide the fact of the sale of the car, then the owner will pay 13% of the tax later: 13% + penalties for late tax payments + a fine for not filing 3-personal income tax on time.

2. They lower the sale price below 250 thousand rubles. They do this in order to take advantage of the standard property deduction and avoid paying tax. These actions are illegal and lead to problems if the transaction is canceled or if information about this violation comes to law enforcement agencies.

In addition, do not forget that the sale price of 250 thousand rubles. beneficial to you, but the buyer may eventually go sideways if he later decides to sell this car himself: after all, then it turns out that his income will be much more than the official expense. And this will result in b O higher amount of tax.

In the article "" You will find a few more examples of how it is more profitable to sell your car and pay less taxes. I recommend watching a useful video, where all this is disassembled very clearly:

What to do next

If you bought a car, then you can’t count on the fact that 13% of the total amount is returned upon purchase. But these rules still apply today.

It is quite possible that in the near future the tax deduction for buying a car will become as common as other tax benefits. Here, let our legislators decide: after all, a situation where the state returns 13 percent from the purchase of a car can be beneficial to both parties.

Imagine that the new law was amended and it became possible to return 13 percent of the purchase of a car. In this case, it is unlikely that buyers will want to underestimate the amounts paid in the contracts. So, along with the return of income tax upon purchase, personal income tax will also increase when selling a car. This could be a mutual benefit. 🙂

If you have any questions, then ask them in the comments. We respond quickly and with pleasure! 🙂

One of the most popular types of benefits is the deduction for the purchase of property. It is 13% of the purchase price, but not more than 2,000,000 rubles.

Is it possible to return 13 percent from the purchase of a car?

• Tax refund when buying a car is not legally provided, although the car is property.

Car owners are wondering if it is possible to get a tax deduction when buying a car, because it is property and can be as valuable as housing, and sometimes even surpass it.

To do this, you must refer to, which contains a list of property, upon acquisition of which the taxpayer has the right to claim the provision of a tax benefit in the form of a deduction.

According to the above norm of the law, such property includes:

• purchased apartment, room, house, or shares in them;
• a purchased land plot, for the subsequent construction of residential real estate, or located under an already built house;
• built residential house, share in it.

According to paragraph 3 of paragraph 1 of Art. 220 of the Tax Code of the Russian Federation, as well as the letter, this list is exhaustive and there are no vehicles in this list.

Will it be possible to refund income tax when buying a car in 2019 in the new version of the law?

Will citizens planning to purchase a vehicle be able to receive a tax deduction when buying a car in 2019?

Back in 2015, LDPR deputies prepared a draft law on adding a car to the list of property, upon purchase of which it would be possible to qualify for a deduction. At the same time, it provided for a number of restrictions:

• the car must be new;
• the car must be domestic or a budget foreign car made in the Russian Federation;
• the amount of the deduction should not exceed 500,000 rubles;
• The deduction must be made only once.

It was also assumed that a specific list of makes and models of vehicles would be compiled and a deduction would be provided only if a citizen purchases a car for the first time.

These amendments were designed to encourage consumers to purchase new cars of domestic brands and thereby contribute to the development of the Russian car industry.

• At the moment, this is only a bill that has not even been submitted to the State Duma for consideration, therefore, in order to be able to receive a tax deduction when buying a car in 2019, a new law must be adopted and come into force. If this happens, then you can return the amount up to 65,000 rubles.

Example 1

You have purchased a new domestic car worth 400,000 rubles. The amount of personal income tax that can be returned will be 400,000 × 13% = 52,000 rubles.

Example 2

You purchased a car worth 600,000 rubles. Since the maximum deduction amount has been exceeded, only 65,000 rubles can be returned. (500,000 × 13% = 65,000 rubles)

Is there a tax deduction for buying a car on credit?

In the list of tax benefits, in addition to the return of personal income tax for the purchase of property, it is also possible to receive paid for the use of credit funds that went to purchase the said property.

Does this include a tax refund for a car purchased with a loan?

• Based on the above information, the return of personal income tax for a car purchased for credit funds under the current tax legislation is not possible.

Such an opportunity for taxpayers will appear only after the adoption of relevant amendments to the legislation, and only with a number of restrictions.

Today, citizens have the opportunity to receive and only, but for the purchase - unfortunately, no.