CrimeaPRESS reports:
According to Article 219 of the Tax Code of the Russian Federation, taxpayers have the right to receive social tax deductions for sports, recreational and educational services
A tax deduction makes it possible to return part of the funds that you paid (or were paid for you, for example, by an employer or a bank) as taxes to the state budget. That is why, for example, people who do not have official employment cannot take advantage of the deduction. This is due to the fact that they do not receive income subject to personal income tax at a rate of 13%.
Who can get it?
A tax deduction for training can only be received by those who work officially and have income subject to personal income tax. Citizens who have paid for:
- your full-time, part-time, evening and other studies;
- full-time education of your child up to 24 years of age;
- a brother or sister under the age of 24 in full-time education;
- a ward under the age of 18 on a full-time basis;
- former ward under 24 years of age on a full-time basis.
Other relatives, for example, grandparents, will not receive a deduction, even if they paid for the education of a grandson or granddaughter. Only parents and guardians of the child have the right to compensation for education fees, provided that they pay personal income tax to the treasury. If a child under 24 years of age went on academic leave, this does not deprive the parents of the right to receive compensation.
Social deduction for tuition fees
This deduction can be obtained if you paid for your own education or the education of your children in kindergartens, schools, secondary vocational and higher education organizations and other educational institutions, as well as various courses, including those taken online. The main condition is that the organization has a license for educational activities.
How much is the tuition deduction?
From January 1, 2024, tax deductions for education will increase in Russia. The limit on personal training will increase to 150 thousand rubles per year. For expenses on children’s education, the maximum amount will be 110 thousand rubles per year. Moreover, this amount is common for the application of the deduction by two parents, guardians, and trustees.
Considering that only 13% is returned as a deduction, its amount, subject to the maximum costs for your education and the education of your children, will be 33,800 rubles. 13% of 150 thousand (maximum deduction for expenses on one’s own education) is 19,500 rubles, and 13% of 110 thousand (deduction for expenses for a child’s education) is 14,300 rubles. Even if you spend more than the established limits on your studies, you will still only be paid this amount. In this regard, it is more profitable to pay for expensive training in stages, rather than over several years at once.
Social deduction for physical education and health services
Starting from 2022, it became possible to apply for a tax deduction if you paid for a gym membership or just for sports. The key feature is receiving physical education and health services from one of the organizations or from individual entrepreneurs from the list of the Russian Ministry of Sports.
How to get a?
After the end of the calendar year in which the tuition was paid, you can contact the tax authority at your place of residence or apply for a deduction through your employer.
Documentation
To receive a deduction through the Federal Tax Service, you must provide:
- tax return 3-NDFL for each year of study in which tuition was paid. For this, you may need an income certificate (formerly Form 2-NDFL), which is obtained from the employer. It proves that the person officially received a salary and paid personal income tax;
- documents that confirm the right to receive a deduction, for example, checks or receipts for tuition fees. If they are lost, they can be restored at the bank or accounting department of the educational institution;
- agreement with an educational institution;
- a copy of the license of the educational institution, if such information is not in the contract;
- application for a refund (you must indicate the details of the account to which the money will be transferred).
Submission deadlines
The tax deduction can be obtained for the past three years, respectively, in 2024 it can be issued for 2023, 2022 and 2021.
Changes in 2024
From January 1, 2024, legislative changes come into force that allow you to receive a social tax deduction in a simplified manner.
To do this, you must provide the tax authority with a unified document — a certificate of payment of the relevant services (contributions).
The document is issued by an organization (IP) at the request of an individual (or his spouse), contains comprehensive information about expenses incurred and replaces all other supporting documents.
More information about this information can be found here https://www.consultant.ru/document/cons_doc_LAW_28165/946cbfc58c05e1392615a251973beb32dc79f94e/
source: press service of the Yalta administration
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