Евгений Шелест
EdZbarzhyvetsky / Depositphotos.com
Налогоплательщики вправе воспользоваться имущественным налоговым вычетом в отношении доходов, полученных от продажи уже в 2019 году квартир, жилых домов, комнат, включая приватизированные жилые помещения, дач, садовых домиков или доли (долей) в них, а также транспортных средств, расходы на покупку которых учитывались в связи с применением ЕСХН, УСН или в составе профессиональных налоговых вычетов. При этом вычет предоставляется в размере фактически произведенных и документально подтвержденных расходов, в том числе понесенных до 2019 года, связанных с приобретением такого имущества. Однако в сумму вычета не входят ранее учтенные налогоплательщиком расходы при применении вышеуказанных спецрежимов или в составе профессиональных налоговых вычетов (глава 26.1-26.2, ст. 221 Налогового кодекса). Соответствующие разъяснения содержатся в письме ФНС России от 17 января 2019 г. № БС-3-11/222@ «О рассмотрении обращения».
Данный порядок применяется, если имущество находилось в собственности менее минимального предельного срока владения. Отметим, что соответствующие изменения в Налоговый кодекс вступили в силу с 1 января 2019 года (п. 11 ст. 2 Федерального закона от 27 ноября 2018 г. № 424-ФЗ «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации о налогах и сборах»).
Облагаются ли НДФЛ доходы от продажи физлицом иностранной валюты? Узнайте из материала «НДФЛ при продаже физлицами собственного имущества» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что доход от продажи имущества, используемого в предпринимательской деятельности, может быть полностью освобожден от НДФЛ.
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