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НДФЛ, продажа, квартира
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Как исчисляется НДФЛ при продаже квартиры
22.03.2018
Минфин в своем письме от 2 марта 2018 года № 03-04-05/13521 разъяснил порядок при определении налоговой базы по НДФЛ при продаже квартиры.В соответствии с пунктом 1 статьи 210 Налогового кодекса РФ при определении налоговой базы по НДФЛ учитываются все доходы налогоплательщика, которые получены им как в денежной, так и в натуральной форме или право на распоряжение которыми у него возникло, а также доходы в виде материальной выгоды, которая определяется в соответствии со ст. 212 НК РФ.При этом предусматривается возможность предоставления имущественного налогового вычета в размере доходов, которые получены налогоплательщиком в налоговом периоде от продажи, в частности, квартир или долей в них, находившихся в собственности налогоплательщика менее минимального предельного срока владения объектом недвижимого имущества, согласно подпункту 1 пункта 2 статьи 220 НК РФ.
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