Число продаваемых автомобилей в кре

Число продаваемых автомобилей в кредит увеличивается с каждым годом. А возможен ли возврат НДФЛ, если машина была куплена в кредит? С этим вопросом мы обратились к экспертам службы Правового консалтинга ГАРАНТ Гильмутдинову Дамиру и Мельниковой Елене.
Детально рассмотрев вопрос, эксперты пришли к следующему выводу: НДФЛ, подлежащий возврату из бюджета, может образоваться в силу применения налогоплательщиком налоговых вычетов, предусмотренных главой 23 НК РФ.
При этом налоговые вычеты по расходам налогоплательщика на приобретение автомобиля, в том числе и в кредит, главой 23 НК РФ не предусмотрены.

Из п. 1 ст. 210 НК РФ следует, что при определении налоговой базы учитываются все доходы налогоплательщика, полученные им как в денежной, так и в натуральной формах, или право на распоряжение которыми у него возникло.

При этом ст.ст. 218-220 НК РФ предусмотрено, что налогоплательщик в целях налогообложения может уменьшить доходы, полученные в налоговом периоде (год), на суммы налоговых вычетов: стандартных, имущественных, социальных.

Стандартные налоговые вычеты (ст. 218 НК РФ)

К стандартным налоговым вычетам относятся, в частности: налоговый вычет в размере 400 рублей за каждый месяц налогового периода, действующий до месяца, в котором доход, исчисленный нарастающим итогом, превысил 40 000 рублей (пп. 3 п. 1 ст. 218 НК РФ), а также налоговый вычет в размере 1000 рублей за каждый месяц налогового периода на каждого ребенка налогоплательщика, который действует до месяца, в котором доход превысил 280 000 рублей (пп. 4 п. 1 ст. 218 НК РФ). Кроме того, к стандартным вычетам относятся вычеты, установленные пп.пп. 1 и 2 п. 1 ст. 218 НК РФ.

Стандартные налоговые вычеты предоставляются налогоплательщику одним из налоговых агентов, являющихся источником выплаты дохода, по выбору налогоплательщика на основании его письменного заявления и документов, подтверждающих право на такие налоговые вычеты.

Как мы видим, при приобретении автомобиля, в том числе и с привлечением кредитных средств, стандартные налоговые вычеты применены быть не могут.

Имущественные налоговые вычеты (ст. 220 НК РФ)

Имущественные налоговые вычеты можно разделить на две группы.

Во-первых, вычеты в сумме полученного дохода, не подлежащего налогообложению.

К таким вычетам относится, в частности, имущественный налоговый вычет, предусмотренный пп. 1 п. 1 ст. 220 НК РФ. А именно не подлежат обложению НДФЛ доходы, полученные налогоплательщиком в налоговом периоде от продажи жилых домов, квартир, комнат, включая приватизированные жилые помещения, дач, садовых домиков или земельных участков и долей в указанном имуществе, находившихся в собственности налогоплательщика менее трех лет, но не превышающих в целом 1 000 000 рублей, а также в суммах, полученных в налоговом периоде от продажи иного имущества, находившегося в собственности налогоплательщика менее трех лет, но не превышающих в целом 250 000 рублей (в редакции пп. 1 п. 1 ст. 220 НК РФ с 1 января 2010 года). То есть общая сумма дохода физического лица уменьшается на суммы доходов от продажи имущества. Отметим, они не исключаются из понятия "доход налогоплательщика".

Если же налогоплательщик продает имущество, находившееся в его собственности три года и более, то с 1 января 2009 года действует норма п. 17.1 ст. 217 НК РФ. Согласно ей доходы, получаемые физическими лицами резидентами РФ за налоговый период от продажи жилых домов, квартир, комнат, включая приватизированные жилые помещения, дач, садовых домиков или земельных участков и долей в указанном имуществе, находившихся в их собственности три года и более, а также при продаже иного имущества, находившегося в собственности налогоплательщика три года и более, не подлежат налогообложению.

Таким образом, имущественный налоговый вычет может быть применен физическим лицом в связи с продажей (но не в связи с покупкой) автомобиля, принадлежащего ему на праве собственности (смотрите, например, письма Минфина России от 07.12.2009 N 03-04-05-01/864, УФНС России по г. Москве от 01.09.2009 N 20-14/4/091201@, от 18.09.2009 N 20-14/4/099503@ и другие).

Ко второй группе можно отнести имущественные налоговые вычеты в сумме расходов, понесенных налогоплательщиком.

Подпункт 2 п. 1 ст. 220 НК РФ предусматривает уменьшение дохода на произведенные налогоплательщиком расходы:

на новое строительство и приобретение жилья;
на погашение процентов по целевым займам (кредитам), полученным и фактически израсходованным на новое строительство либо приобретение жилья;
на погашение процентов по кредитам, полученным в целях рефинансирования (перекредитования) кредитов на новое строительство либо приобретение жилья.
Как мы видим, в этой группе имущественных вычетов также не поименованы вычеты в виде расходов на приобретение налогоплательщиком автомобиля, в том числе и с привлечением кредитных средств.

Имущественные налоговые вычеты (за исключением имущественных налоговых вычетов по операциям с ценными бумагами) предоставляются при подаче налогоплательщиком налоговой деклараци

Kết quả (Anh) 1:

The number of sold cars on credit increases with each passing year. As for PERSONAL INCOME TAX return, if the car was bought on credit? With this issue we turned to the experts of the legal consulting services GUARANTOR Gil′mutdinovu Damiru and Elena Melnikova.Having considered in detail the question, experts concluded: PIT, returnable from the budget, can be formed by virtue of the application of taxpayer tax deductions under Chapter 23 of the TAX CODE.The tax deduction for the cost of the taxpayer for the purchase of a vehicle, including credit, chapter 23 of the TAX CODE.From p. 1 art. 210 TAX CODE should be that, in determining the tax base includes all income received by the taxpayer, both in cash and in kind, or the right to dispose of which it arose.When the Julian calendar. 218-220 TAX CODE provides that a taxpayer for tax purposes could reduce revenues received in the fiscal period (year), to the amount of tax deductions: standard, property, social.Standard tax deductions (article 218 of the tax code)Standard tax deductions include, inter alia: a tax deduction in the amount of 400 rubles for each month of the tax period, valid for up to a month in which income, calculated on an accrual basis, exceeds 40000 roubles (pp. 3 p. 1 art. 218 of the tax code), as well as a tax deduction in the amount of 1000 rubles for each month of the tax period on each child of the taxpayer, which is valid until the month in which revenue exceeded 280 000000 rubles (pp. 4 p. 1 of the TAX CODE, art. 218). In addition, the standard deductions are deductions set nn. NN. 1 and 2 p. 1 art. 218 of the TAX CODE.Standard tax deductions available to the taxpayer one of tax agents, which are a source of income, at the option of the taxpayer on the basis of his written statements and documents confirming the right to tax deductions.As we can see, when you purchase a car, including with attraction of credit funds, the standard tax deduction cannot be applied.Property tax deductions (article 220 of the tax code)Property tax deductions can be divided into two groups.Firstly, deductions in the amount of income that is not subject to taxation.Such deductions include property tax deduction provided for PM. 1 p. 1 of art. 220 of the TAX CODE. And it is not subject to PERSONAL INCOME TAX revenues received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatised dwellings, cottages, garden houses or plots of land and shares in specified property owned by the taxpayer less than three years, but not exceeding the total 1 0000 0000 br, as well as in the amounts received in the tax period from the sale of other assets operating property taxpayer less than three years, but not exceeding the total 250 000000 rubles (as amended by pp. 1 p. 1 of the TAX CODE, art. 220 to January 1, 2010 year). That is, the total income of a physical person is reduced by the amount of income from the sale of property. Note, they are not excluded from the notion of "income of the taxpayer".If a taxpayer sells property located in its ownership for three years or more, with January 1, 2009 year valid norm p. 17.1 art. 217 of the TAX CODE. According to the income derived by individuals resident in the RUSSIAN FEDERATION for the tax period from the sale of residential houses, apartments, rooms, including privatised dwellings, cottages, garden houses or plots of land and shares in property specified in their ownership for three years or more, as well as in the sale of other assets owned by the taxpayer for three years or more, are not taxable.Thus, a property tax deduction can be applied by a natural person in connection with the sale of (but not in connection with a purchase) car owned by him on the property right (see, for example, the letter of the Ministry of finance from 07.12.2009 N 03-04-05-01/864, 27.12.2007, Russia in Moscow from 01.09.2009 N 20-14/4/091201 @ from 18.09.2009 N 20-14/4/099503 @, etc.).The second group could include property tax deductions in the amount of expenses incurred by the taxpayer.Subparagraph 2 p. 1 art. 220 the TAX CODE provides for a reduction of income produced by the taxpayer costs:for new construction and acquisition of housing;on the payment of interest on trust loans (credits) and actually used for new construction or purchase of housing;for repayment of interest on loans obtained for the purpose of refinancing (refinancing) of loans for new construction or purchase of housing.As we can see, in this group of property is also not named deductions deductions in the form of the acquisition by the taxpayer of the car, including with attraction of credit funds.Property tax deductions (except for property tax deductions on operations with securities) are available when filing the tax payer deklaraci

Kết quả (Anh) 2:

The number of cars sold on credit is increasing every year. And if the return of personal income tax is possible if the car was bought on credit? With this question we turned to experts Services Legal consulting Garant Gilmutdinova Damir and Melnikova Elena.
Detail considered the question, experts have come to the following conclusion: the personal income tax to be refunded from the budget may occur due to the use of taxpayer tax deductions provided for in Chapter 23 of the Tax Code.
In this tax deductions for expenses of the taxpayer for the purchase of a vehicle, including a loan, chapter 23 of the tax Code does not provide for. From p. 1, Art. 210 of the Tax Code should be that in determining the tax base of the taxpayer includes all income received by them, either in cash or in kind, or the right to dispose of which he emerged. At the same Articles 218-220 of the Tax Code provides that the taxpayer for tax purposes may reduce the income earned in the tax period (year), in the amount of tax deductions:. Standard, property, social standard tax deduction (. Article 218 of the Tax Code) The standard tax deductions are in particular: a tax deduction in the amount of 400 rubles for each month of the tax period, valid until the month in which income calculated on an accrual basis, exceeded 40 000 rubles (paragraphs 3, paragraph 1 of Article 218 of the tax Code...), as well as a tax deduction 1000 rubles for each month of the tax period for each child of the taxpayer, which is valid until the month in which the income exceeded 280,000 rubles (Nos. 4, para. 1, Art. 218 of the tax Code). In addition to the standard deductions include deductions set pp.pp. 1 and 2, para. 1, Art. 218 of the Tax Code. The standard tax deduction available to the taxpayer a tax agents, which are the source of payment of income for the taxpayer's choice on the basis of his written statements and documents confirming the right to such tax deductions. As we can see, when purchasing the vehicle, including a attracting credit funds, the standard tax deductions are applied can not be. The property tax deduction (Art. 220 of the tax Code) Property tax deductions can be divided into two groups. first, the deduction in the amount of earned income, not taxable. These residues include, in particular, property tax deduction provided for paragraphs. 1, para. 1, Art. 220 of the Tax Code. That is not subject to personal income tax revenues received by the taxpayer during the tax period from the sale of houses, apartments, rooms, including privatized dwellings, villas, garden houses or land plots and shares in said property, is owned by the taxpayer more than three years but not exceeding in total 1 000 000, as well as amounts received in the tax period from the sale of other property, is owned by the taxpayer at least three years, but not exceeding a total of 250,000 rubles (in the wording of Nos. 1, para. 1, Art. 220 of the Tax Code from January 1, 2010). That is, the total income of an individual is reduced by the amount of income from the sale of property. Note they are not excluded from the concept of "the taxpayer's income." If the taxpayer sells the property it owns more than three years, the rate of n is valid from 1 January 2009. Article 17.1. 217 of the Tax Code. According to her income received by individuals resident in the Russian Federation for the tax period from the sale of houses, apartments, rooms, including privatized dwellings, villas, garden houses or land plots and shares in said property, is in their own three or more years, as well as the sale of a property located in the taxpayer's three years of ownership, and more, is not subject to taxation. Thus, the property tax deduction can be applied by an individual in connection with the sale (but not in connection with the purchase of) a car belonging to him by right of ownership (see for example, a letter from the Russian Ministry of Finance 07.12.2009 N 03-04-05-01 / 864, the Federal Tax Service of Russia in Moscow from 01.09.2009 N 20-14 / 4/091 201 @ of 18.09.2009 N 20-14 / 4/099 503 @, etc.). The second group includes the property tax deduction in the amount of expenses incurred by the taxpayer. Subparagraph 2 para. 1, Art. 220 of the Tax Code provides decrease in income on the expenses incurred by the taxpayer: a new construction and acquisition of property, to pay off the interest on trust loans (loans) obtained and actually expended on the construction or purchase of housing, for repayment of interest on loans obtained for the purpose of refinancing ( lending) loans for the construction or purchase of housing. as we can see, in this group of property deductions are also not mentioned deductions in the form of costs for the purchase of a vehicle by the taxpayer, including with the involvement of credit. property tax deductions (except for property tax deductions transactions in securities) are provided by the taxpayer when filing tax returns

Kết quả (Anh) 3:

the number of cars sold on credit is increasing every year. and is it possible to return ндфл, if a car was purchased on credit? with this question, we turned to the experts consulting service of a гильмутдинову дамиру and мельниковой elena.in examining the issue, the experts have come to the following conclusion: ндфл, irrevocable from the budget, may be due to the use of taxpayer tax deductions under chapter 23 of nc procedure.the tax deduction for expenses of the taxpayer for the acquisition of vehicles, including credit, chapter 23 nc rf are not included.of p. 1, art. 210 nc rf should be that, in determining the tax base of the income tax are all received in both monetary and in kind forms, or the right to order that has emerged.in the arts. 218 - 220 nc procedure provides that a taxpayer for tax purposes may reduce the profits earned in the period (year), the amount of tax deductions: standard, property, social.the standard tax deduction (art. 218 - rf)to the standard tax вычетам include, inter alia: tax deduction of 400 rubles for every month the tax period, prior to the month in which the income calculated on an accrual basis, over 40 000 rubles (paras. 3, para. 1, art. 218 - russia), as well as the tax deduction in the amount of 1000 rubles for every month the tax period for each child of the taxpayer, which applies to the month in which the income exceeded 280 000 rubles (paras. 4 p. 1, art. nc (218). in addition to the standard вычетам include deductions, the пп.пп. 1 and 2). 1, art. 218 nc procedure.the standard tax deduction provided by the taxpayer a tax agents, which are the source of income, the choice of the taxpayer on the basis of his written statements and documents confirming the right to such tax deductions.as we can see, when buying a car, including involving credit, standard tax deduction could not be applied.property tax deductions (art. 220 nc rf)property tax deductions can be divided into two groups.first, the deduction in the amount of income not subject to taxation.such вычетам refers, in particular, the property tax deduction, the ap. 1, para. 1, art. 220 nc procedure. namely, shall not be subjected to ндфл income, the taxpayer in the tax period from the sale of residential buildings, apartments, rooms, including privatized residential buildings, villas, garden houses or plots of land and the share of the property owned by the taxpayer for less than three years but not exceeding a total of 1, 000 rubles, and also in the amount of in the period of about