What tax do you have to pay when selling a car? Tax expenses when buying and selling a car: who pays and how much. What expenses cannot affect the size of the tax base?

Let's try to figure out what the size of the tax payment depends on, whether you need to pay it in your case and how this can be done.

The portal was advised on this matter by automobile lawyer and human rights activist Sergei Lyalikov.

Any citizen who receives some income must pay the state 13% of this amount. When it comes to wages, the employer is responsible for taxes. If you intend to sell property (and thereby receive income!), then you will have to interact with the Federal Tax Service (FTS) yourself.

However, all of the following does not apply to persons who owned the car for 3 or more years before it was sold. Income from the sale of such a car is not subject to taxation at all in accordance with clause 17.1 of Art. 217 of the Tax Code of the Russian Federation and there is no need to inform the tax authorities about the fact of sale of such property.

Please note: the period during which the car was owned by the taxpayer is calculated not from the moment it is registered with the State Traffic Safety Inspectorate, but from the moment the vehicle was acquired into ownership. Accordingly, the expiration date of this period is the day the transaction for the sale of the car to the new owner is concluded. In other words, if a person purchases your car at the end of December 2014, but registers it at the beginning of January 2015, the Federal Tax Service will consider that you received income in 2014.

What should you do if you have owned your car for less than three years?

Submit an income tax return to the Federal Tax Service and indicate there the amount received from the sale of the car. Even if for one reason or another you do not owe the state a single ruble. We will talk about the deadlines and methods for filing a declaration, as well as sanctions for failure to submit it below.

What will serve as confirmation of the length of ownership of the car and its value?

Such a document can serve as . Just in case, we recommend that you keep copies of all agreements on car transactions that you have ever entered into. It is necessary that the fact of transfer of money to the seller be documented. The evidence can be a check, a receipt receipt, a certificate confirming the deposit of money into an account, or, as a last resort, a receipt.

In what cases can you not pay sales tax?

If you have owned the car for more than three years, as mentioned above.
- If you can document that you are selling the car cheaper than you bought it, that is, the income you received from the sale of the car is not compensated by the expenses incurred earlier.
-If you sold the car for less than 250 thousand rubles.

The last point is worth dwelling on in more detail. 250 thousand rubles is the limit for property tax deduction, which is provided for by the modern version of the Tax Code. By this amount you can legally reduce the tax base (in this case, the amount received from the sale of the car). If you cannot document that you bought the car for more than you are selling, submit an application for a tax deduction along with your declaration (it is not automatically provided). Then the tax amount will be calculated using a simple formula: (Sale amount - 250,000) * 0.13. Accordingly, if you sell a car for less than 250 thousand, then the tax base will be zero.

What tax should I pay if I sell a car for more than it was purchased for?

In this case, you should be guided by the formula that we gave above: subtract the purchase amount from the sales amount and multiply the result by 0.13. That is, if you bought a car for 500 thousand rubles, and sell it for 600 thousand, then you will pay tax on 100 thousand. However, even if you derive some benefit, but sell the car for less than 250 thousand rubles, you still have the right to use tax deduction and pay nothing to the state.

How to file an income tax return?

You can submit it in three ways:
- Personally come to the district department of the Federal Tax Service and fill out the declaration form there.
- Send the completed declaration to the Federal Tax Service by a valuable letter with a list of the attachments.
- Send a declaration via the Federal Tax Service website r78.nalog.ru. In the corresponding section on personal income tax (NDFL), there is a link to download the required form with detailed instructions for filling it out, as well as a special computer assistant program “Declaration 2010”.

Until what date can I submit a declaration?

You must notify the Federal Tax Service about your income the next year after you sold the car. If you made a transaction in 2014, then in 2015 you had to submit a declaration by May 3, 2015. Information about deadlines varies from year to year, and usually the “deadline” for the next year is announced at the end of the previous year. So if you are selling your “iron horse” now, do not forget to look at r78.nalog.ru in December 2014.

What happens if you don't file a declaration?

According to Article 119 of the Tax Code, failure to submit a declaration within the prescribed period is punishable by a fine of 5% of the tax amount for each full month from the deadline for filing the declaration, but not more than 30% of this amount and not more than 1000 rubles. And since you did not inform the Federal Tax Service how much you sold the car for, you will most likely face a minimum fine of 1,000 rubles.

If the purchase and sale agreement for a car is lost, is it possible to get it from the MREO where the car was registered?

The legislation provides such an opportunity: according to clause 38 of Order of the Ministry of Internal Affairs No. 1001, which regulates the rules for registering vehicles, MREO employees are obliged to return to you the original purchase and sale agreement of the car in their possession if you submit a corresponding written application.

Will I be charged tax if I sell a car by proxy?

The “sale” of a car by power of attorney is not a purchase and sale transaction under the law, since the nominal owner does not change. If you are selling a car by proxy three years after purchase, or you know for sure that the buyer will not resell it under the contract until the expiration of this three-year ownership period, you do not have to worry about filing a declaration.

It's another matter if you owned the car for less than three years and then sold it at the "general" price. Ask the buyer to notify you in a timely manner if he decides to officially register it in his name or resell it under a contract. Then you will be able to know exactly when you need to submit a declaration and avoid sanctions from the Federal Tax Service. You should not sell a car by proxy if you do not know the buyer well and do not have the opportunity to quickly contact him.



Many car owners are wondering whether they need to pay tax on the sale of a car that they have owned for less than 3 years. In order to give an accurate answer, you should carefully understand the certain conditions of the transaction and other nuances that affect the amount of personal income tax and the need to pay it.

Tax on the sale of a car is paid by the seller. And this is quite natural, because he makes a profit (but not always). If the car was worth more at the time of its purchase by the seller than it is currently being sold, that is, he does not make a profit, then there is no need to pay personal income tax. But you will have to submit a declaration to the tax authorities (if the car has been owned for less than 3 years).

This is interesting! 3 years (36 months) are counted from the date of conclusion of the purchase and sale agreement or the date of purchase of the car at the dealership. The period of registration with the traffic police in this case is not of fundamental importance.

Under what circumstances do you need to pay tax?

There is no need to pay sales tax on vehicles owned for more than 3 years. In this case, you don’t even have to worry about providing information to the tax authorities - there is no need to file a declaration.

Also, the tax is not paid if:

  1. The price of the car is 250,000 rubles(or less). In this case, the seller has the right to produce, legalized by the state. Its maximum amount is 250,000 rubles (previously the maximum amount was 125,000 rubles). Therefore, you won't have to pay. The property deduction is applicable only if the owner sells no more than one car per year. It is also used when selling more expensive cars, the profit from which is much higher.
    For example, the cost of the car is 500,000 rubles. And the owner decided to sell the car for a million. That is, the profit will be half a million. Then the owner, when filing a declaration, has the right to make a refund in the amount of 250,000. And he will have to pay tax on the remaining amount (also 250,000 rubles). It is also worth noting that the tax deduction applies only when selling a car that has been owned for less than three years.
  2. The car owner does not make a profit. For example, a car was bought for 1 million, but it is sold for 750,000 rubles. The owner did not receive any profit. Therefore, to the question of whether it is necessary to pay tax (provided that no profit was received), the answer can be no.
Note! If the owner owned the car for less than 3 years, but no profit was made upon sale, then a declaration will have to be filed with the tax authorities. A declaration must also be submitted if a car is sold, the profit from which does not exceed 250,000 rubles. It must indicate the use of property deduction. In both cases no tax is paid.

The amount of tax on the sale of a car registered less than 3 years ago

Some Russian residents do not know what tax they need to pay when selling a car. The answer is very simple - income tax (or, as it is officially called,).

The tax amount is determined by the status of the citizen:

  1. Residents pay 13 percent of profits.
  2. Non-residents will have to pay much more - 30 percent of the profit from the sale.
Important feature! Citizens who live outside the country for more than 183 days a year can be recognized as non-residents of the Russian Federation. At the same time, not only persons with Russian citizenship are considered residents, but also those who have a residence permit in the Russian Federation. Non-residents are also considered to be persons who have dual citizenship or a residence permit in another country.

The declaration to the tax office at the place of residence is submitted from January 1 to April 30 of the year following the year of sale of the car. Personal income tax is paid by July 15 after filing the declaration.

Detailed video on the topic:

How to avoid tax payments when selling a car that has been owned for less than 3 years?

We figured out in what cases it is paid. But is it possible to avoid tax deductions if the car was owned for less than 3 years?

When selling a car that has been owned for less than 36 months, you can avoid payments in the following situations:

  1. The car was sold for less than it was bought for. That is, the car owner did not receive any profit from the sale. To prove to the tax authorities that you did not receive any income, you must provide documents confirming the price for which you bought the car. If the documents have not been preserved, then they will not be able to exempt you from paying tax. In this case, the acquisition cost will not be taken into account, and the profit will be recognized as the price for which the car is sold. If the car was received as a gift, and you decided to sell it without waiting three years, then tax is also paid on the cost of the car upon sale, which is income in a particular case. To pay the tax, you need to calculate the amount yourself, based on your status (resident or non-resident), submit a declaration (it indicates the amount), and only then pay the tax. If the purchase price cannot be proven, then using a tax deduction will help reduce the amount of payments. Also, subject to the provision of the necessary certificates, it will be possible to deduct the amount of expenses for repairing the car.
  2. The profit from the sale was less than 250,000 rubles. Then the citizen has the right to apply a tax deduction in the same amount and completely exempt himself from paying income tax. The amount of the deduction must be indicated in the declaration, which must be submitted to the tax authorities.

Features of applying the deduction when selling a car that has been owned for less than 3 years

A tax deduction will help significantly reduce tax payments. But under what conditions can it be used and how to correctly calculate the tax when using it?

Tax deductions can be applied under any conditions, but not more than once a year. That is, you will not be able to take advantage of the tax deduction twice a year when selling a car. The maximum deduction amount is 250,000 rubles.

Using a tax deduction will reduce the amount of profit on which the fee will be levied, or even exempt you from paying tax. If the profit from the sale of a car was less than 250 thousand rubles, then using the deduction the profit will be 0 rubles. Therefore, income tax is not applicable in this case.

The use of a deduction is especially important if the owner does not have documents on the cost of purchasing the car. In this case, the deduction will significantly reduce tax payments. Also, to receive an additional deduction, you can provide documents that confirm expenses for car repairs. They will also be deducted from the payment amount.

Hello! In this article we will tell you everything about paying tax on the sale of a car.

Today you will learn:

  1. How to calculate tax yourself;
  2. Is it possible without tax;
  3. How can you reduce your taxable income?

You must pay tax on the sale of a car that has been owned for less than 3 years.

Tax on the sale of a car is paid by its former owner if the vehicle was owned for less than 3 years. If you have owned the car for less than 36 months, you will have to contact the tax authority to withhold a certain amount from the income received.

  • Day of original purchase;
  • The day the car is handed over to the new owner.

The number of months between these dates is the period of use of the vehicle. If it is equal to, for example, two years, then a trip to the tax office to file a declaration cannot be avoided. The buyer does not participate in the payment of this fee. He will also calculate the tax after further sale.

You must contact the tax authorities in the year following the year the car was sold. This must be done independently and on time, since tax specialists do not send any notifications or reminders. If you are late in filing your return or fail to pay your taxes, you may incur a fine.

How much will you have to pay

Let's find out how the sale of a car is taxed.

Payment of tax does not imply the availability of any benefits for certain categories of citizens. It is paid by all persons, regardless of financial capabilities and health status, at a fixed rate and is not subject to change.

How to take advantage of the deduction of 250,000 rubles

Tax on the sale of a car is often an impressive amount, which not every citizen can afford. In order to reduce the tax base subject to taxation, the state has developed a special deduction that can be used by any taxpayer.

This measure allows you to reduce the tax payable and save most of the money.

A deduction of 250,000 rubles is offered to everyone when drawing up a declaration. This means that you can subtract 250,000 rubles from the amount specified in the agreement between the seller and the buyer and calculate the tax from the resulting value.

If a car is sold for 750,000 rubles, then the tax without deduction is: 750,000*13% = 97,500 rubles. The amount is quite large and not everyone can afford it. If we take into account 250,000 rubles, the tax amount will change as follows: (750,000-250,000)*13% = 65,000 rubles. The difference of more than 30,000 rubles is noticeable, so applying the deduction is a profitable business.

When a car costs 250,000 rubles, then the tax in this case is equal to zero: 250,000-250,000 = 0 rubles. The same result will be if the price of the vehicle is less than 250,000 rubles.

For example, the contract specifies the amount of 180,000 rubles. 180,000 - 250,000 = -70,000 rubles. A negative value indicates the absence of any payment to the tax office.

If you sell several vehicles in one year, you can only use the deduction once. It can be applied immediately to all cars sold at the same time, reflecting this in the 3-NDFL declaration.

When selling two vehicles in one year for 360,000 and 890,000 rubles, you can use the deduction as follows: (360,000 + 890,000 - 250,000)*13% = 130,000 rubles.

Using the deduction for each car separately is unacceptable. A declaration with incorrect data will be returned to its owner to correct errors.

How to apply incurred expenses to reduce income

You can use another convenient way to reduce your tax payment. The calculated tax on the sale of a car can be reduced by the actual amount of expenses for its purchase.

You sold a vehicle for 570,000 rubles, and bought it for 480,000 rubles. We calculate the tax as follows: (570,000 – 480,000) *13% = 11,700 rubles.

This option is only convenient if you have documents confirming the cost of selling and purchasing a car. They are purchase and sale agreements. If you do not have these papers in your hands and you cannot provide them to the tax office, you will not be able to take advantage of this deduction.

Together with copies of contracts, you must provide the originals to the tax authorities to verify the accuracy of the information provided.

Which deduction is more profitable?

One or another deduction must be applied based on the specific situation. In some cases, one of them may be beneficial, but in another, it may bring additional costs to the former owner of the vehicle.

If you can document the purchase and sale amounts of a car, then using a deduction for expenses will be appropriate if their cash equivalent is more than 250,000 rubles. If it is impossible to provide the relevant documents to the tax authority, you can only apply a deduction of 250,000 rubles.

When choosing one or another deduction, focus on:

  • Availability/absence of supporting documentation;
  • Purchase amount;
  • Sale amount;
  • The difference between the purchase amount and the deduction is 250,000 rubles.

When selling movable property, you can only take one deduction per year. It is not allowed to use both payment reduction methods at once.

For convenience, calculate the tax in several ways to clearly determine the profitability of using deductions. This will help by reducing the tax base.

How do individual entrepreneurs get paid?

When selling a car, tax is paid by both individuals and. The owner needs to decide how he puts the vehicle up for sale: as an individual or an entrepreneur.

The purpose of using the car is also an important factor. If the vehicle is used for commercial passenger or freight transportation, then the tax will be paid in the same way as for an individual entrepreneur.

If an entrepreneur works according to , then 18% will be added to the 13% income tax as VAT.

An individual entrepreneur operating under , includes income in the tax base and pays 6% of the total amount. An entrepreneur can calculate 15% of the difference between income and expenses, if it is more profitable for him.

An individual entrepreneur who applies pays tax on imputed income established by legislators taking into account physical indicators depending on the type of business activity. The sale of a car under this taxation system will be treated as other income not included in the types of permitted activities. Therefore, individual entrepreneurs using UTII will need to pay 13% personal income tax and 20% VAT on the sale of a car. In this case, VAT will be calculated on the difference between the sale amount and the residual value of the car.

Residual value = purchase price - depreciation.

An individual entrepreneur pays VAT if, before applying UTII, he was on OSNO. If the previous business activity was carried out within the framework of the simplified tax system, then 20% VAT on the sale of a car does not need to be paid.

Personal income tax of 13% will need to be charged on the full sale price of the car - it will not be possible to offset the amount spent on its purchase (see letter of the Ministry of Finance No. 03-11-09/4088 dated January 29, 2016).

The sale of a car to an individual entrepreneur does not include the use tax deduction (RUB 250,000). It can only be used by individuals.

The tax can be reduced if, when calculating, you deduct documented expenses for the purchase of a car, and then only under those taxation systems that provide for this - OSNO and the simplified tax system “Income minus expenses.”

By what date is it better to pay?

The deadlines for filing a declaration and paying taxes are established by the Tax Code. Violation of them leads to fines and penalties. You must fill out the report and submit it to the tax authority at your place of residence before April 30 inclusive. Payment according to the declaration is allowed no later than July 15 of the same year.

There is no need to contact the tax authorities in the year in which the vehicle was sold. This must be done in the first half of the next calendar year.

If the procedure for filing 3-NDFL is violated, a fine of 200 rubles is applied. Failure to pay the due amount is punishable monthly by 5% of it. The minimum fine for late payment is 1000 rubles, the maximum is 30% of the payment amount without restrictions on the amount.

You should not delay your trip to the tax office to avoid serious consequences. Making a declaration is not as difficult a process as it seems at first. With several car sales, owners acquire some skills and cope with difficulties much faster.

Submitting a 3-NDFL declaration

After we have found out what tax is levied on the sale of a car, we will figure out how to declare it correctly.

You can draw up a 3-NDFL declaration yourself or by contacting specialized companies that offer to provide this service for a reasonable fee.

The second option saves time and allows you to submit documents to the tax office without your own participation. In order for your representative to submit the reports, you must take care in advance to issue a power of attorney authorizing this action on your behalf.

You can submit a declaration directly to the tax authority’s registration window or using the official website of the tax service. In the latter case, the report is compiled in electronic form and sent for verification online with a digital signature.

You can take documents to a tax specialist for verification in printed form or filled out by hand. The document does not allow errors, blots, or corrections. The report with typos will not be accepted.

Don't forget to take the following documents with you:

  • Passport;
  • Declaration;
  • Application for deduction;
  • Purchase and sale agreements;
  • Other documents that will be useful for correct tax calculation.

The first income tax return filed for the previous year is considered the primary one. If a specialist finds any errors or inaccurate data in it, it will be returned to the owner for revision. In subsequent times, secondary declarations are drawn up until the report takes the proper form.

The main legal act defining the obligation of residents to pay taxes is the Tax Code of the Russian Federation. The sale of a car is subject to personal income tax, which is covered by Chapter 23 of the said code.

Separate articles of Chapter 23 determine the circle of taxpayers, objects of taxation, tax base, conditions for payment and tax exemption.

Do I need to pay tax on car sales?

The sale of a car is considered cash income. In accordance with this, such a transaction falls under Article 210 of the Tax Code of the Russian Federation and is taxed Personal income tax.

Important
However, not all sellers will have to pay this income tax. The condition for paying personal income tax is the profit received by the seller. If the transaction is not recorded, the seller is exempt from paying tax. For example, purchased for 500 thousand rubles. The car is sold for 480 thousand rubles. In this case, the seller does not generate income and does not pay the fee.

The legislation also establishes a special three year old the period of possession of a thing, after which the transaction for its sale is not subject to taxation. Article 217 of the Tax Code of the Russian Federation lists a long list of income that is not subject to personal income tax. Clause 17.1 of the article states that tax is not paid upon the sale of property that was in the possession of 3 years and more. For example, a car was bought for 330 thousand rubles and sold for 345 thousand rubles. The seller’s profit was 15 thousand, but since the car was owned for more than 3 years, he does not pay transport tax.

Another relaxation concerns the cost of the vehicle. If the car was sold for a price less than 250 thousand rubles, then pay personal income tax no need, even if the seller made a profit during the sale.

What is the tax for individuals

The personal income tax is 13 % . It should be borne in mind that not the entire sale amount is subject to taxation, but only the profit received. For example, if it was 100 thousand rubles, then the tax amount is calculated from this amount and is 13 thousand. For non-residents of the Russian Federation, the tax amount is higher - 30% of income.

The previous year's return must be submitted by 30.04 of the following year. Sellers who have owned the car for more than 3 years are exempt from filing a declaration.

Important
If the car was owned for less than 3 years, but the seller did not make a profit from the transaction, then it is still necessary to file a declaration. It must be accompanied by contracts that confirm the absence of profit when making a transaction.

You can submit your declaration online or by visiting a branch in person. When submitting you must provide:

  • Declaration 3-NDFL (filled out with a special program);
  • passport;
  • TIN certificate;
  • a copy of the title of the sold car;
  • documentary evidence of the presence or absence of income (old policy, other evidence).

Tax free amount

When calculating personal income tax, a tax-free amount is established in the amount of 250 thousand rubles. If the price of the car in the purchase and sale agreement is less than the specified amount, then the tax fee is completely not charged. If it is higher, then the income is subject to taxation exceeding this amount.

Tax exemption

The following categories of sellers are completely exempt from paying personal income tax:

  • have owned the car for more than 3 years;
  • did not receive a profit from the sale;
  • those who sold cars for less than 250 thousand rubles;
  • spending an amount in one tax year on the purchase of a new car that exceeds the sale price of the old one.

IN first case to submit a declaration at all no need, in the rest you will have to document that the citizen should be exempt from the obligation to pay personal income tax.

How to calculate sales tax

Calculating personal income tax is very simple. The purchase price must be subtracted from the sale price, thereby obtaining the resulting income. Then the resulting amount must be multiplied by 0.13% (13 percent tax rate) or by 0.3 if the seller is not a resident of the Russian Federation.

Example
The vehicle was purchased for 250 thousand rubles, sold for 300 thousand rubles, the ownership period was 2 years 6 months. The income received is 50 thousand rubles, multiplying by 0.13, we get the amount required for payment of 6,500 rubles.

Tax on the sale of a donated car

The donation and subsequent sale of the gift from the point of view of tax legislation is also considered extraction income.

Important
The taxation of gifted cars has several important nuances that can be considered using an example.

A gift under civil law is always gratuitous, therefore it does not have a specified cost purchases. However, the donor spent money when purchasing it, that is, the formal value of the gift appears in the documents.

The gift agreement itself is also subject to taxation, since the donee derives income in the form of a gift. For example, a relative gave the seller a car worth 1 million rubles. The following year, the donee paid a fee in the amount of 130 thousand rubles. (13%) of the amount of the gift value. It is this amount that will be used to determine the seller’s expenses associated with the purchase of the vehicle.

If the recipient has owned the gift for more than 3 years, then when selling the car he will be exempt from paying personal income tax. However, if he sells the car before the above deadline, he will have to pay collection for the benefit of the state. When calculating the amount of the fee from the sale price (for example, 500 thousand rubles), you need to subtract the acquisition costs (130 thousand rubles) and multiply the result by 0.13. With this scheme, the amount that will have to be paid will be 48,100 rubles.

How to avoid paying tax on car sales?

There are a few tricks, allowing you to be completely exempt from paying personal income tax.

Own a car more than 3 years- such persons are not required to pay the fee.

Sell ​​a car cheaper prices purchases. Since a car is a depreciating item, its value usually decreases over time. Therefore, the overwhelming number of sellers are exempt from paying because they do not make a profit.

Purchase of a car in one tax year for a large amount. In this case, a tax deduction will be applied. If the amount of purchase costs exceeds the cost of selling the old car, then you will not have to pay personal income tax.

Specify in the contract the cost is less than 250 thousand rubles.
An illegal but effective method of tax evasion, very often used in Russia. The contract simply indicates a price less than the non-taxable maximum of 250 thousand rubles. However, you need to know that using this method can lead not only to problems with the tax authorities. At termination transaction or recognition of it as illegal or void return The money specified in the text of the agreement is subject to payment. In this case you can lose the amount, significantly higher than the hypothetical fee.

Conclusion

The strictness of domestic tax legislation in the field of personal income tax is compensated by broad benefits that allow you not to pay tax. There are several legal reasons and one illegal way for a seller to exempt himself from paying fees after selling a car.

Useful video

Here they tell you when you need to file a tax return when selling a car:

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The legislation of the Russian Federation obliges the car owner, after selling his vehicle, to pay the appropriate amount to the tax authority. There are situations that clearly indicate whether tax is paid in a particular case when selling a car.

Tax on sale of a car

The amount received by the car owner when selling a personal vehicle is subject to taxation in accordance with the Tax Code of the Russian Federation. It is the income from a car sale transaction that is subject to taxation.

The general percentage rate of total income fixed by the Tax Code is 13. The amount of income is considered to be the sale price of the car, agreed upon and noted by the parties in the agreement.

A 13% tax rate on car sales is valid for residents of the Russian Federation. For other citizens (non-residents of the Russian Federation), a tax levy of 30% is established.

In the following cases, tax is not paid when selling a car:

  • the car owner did not receive income when selling the car, that is, the vehicle was sold at a price similar to its original cost;
  • long-term ownership, the car was owned by one owner for more than 3 years;
  • the sale price of the car is no more than ¼ million rubles.

Tax deduction

Every car owner who has paid tax on time and accurately on the amount of income received from the sale of a vehicle can take advantage of a tax deduction.

The Tax Code of the Russian Federation outlines the conditions and features for providing a tax deduction. Every citizen who has sold a car that has been owned for no more than 3 years has this opportunity. The maximum possible deduction is 250 thousand rubles.

To receive a tax deduction after selling a car and paying the tax, you need to fill out a declaration.

The completed declaration is accompanied by accompanying documents certifying the legality of the transaction for the sale of the vehicle and the receipt of income. Can be used:

  • sales or cash receipts;
  • cash order;
  • receipts;
  • Bank statements;
  • payment orders, etc.

The prepared papers are submitted to the local tax authority. The car owner must have originals and copies of all certificates and extracts with him for verification.

Before filing an application for a tax deduction, you need to consider the option of reducing the amount of income from the sale of a car by an amount equal to the costs of the transaction (Article 220 of the Tax Code of the Russian Federation). With the second option, the main thing is to meet the following conditions:

  • documentary evidence of expenses;
  • the amount of expenses does not exceed the income from the sale of the vehicle.

It is more reasonable to use a tax deduction if the income from the sale of a car is not less than ¼ million rubles.

If the vehicle is owned for more than 3 years, no income tax is charged, and therefore there is no way to claim a tax deduction.

Tax return

The seller of the vehicle is required to declare his income to the tax authorities at the place of registration. The exception is transactions for the sale of cars that have been owned by one owner for more than 3 years.

Documents for the current year's transaction are submitted to the registration authorities at the beginning of the next year. That is, income received in 2018 is declared at the beginning of 2019. The latest deadline is also limited by the legislation of the Russian Federation - April 30. In February and March, queues at tax offices are not very long; this is a good time to file a declaration.

Ignoring tax obligations and mandatory deadlines may result in liability in the form of penalties. It does not matter whether the seller was an individual or a legal entity.

The fine is 5% of the unpaid tax amount. The calculated amount is subject to monthly accrual for payment from the date of violation. The maximum fine is 30% of the tax amount.

Penalties and registration rules do not apply to transactions for the sale of a vehicle owned for more than 3 years. Income from such a transaction is not taxed, regardless of what kind of car was sold (make, original cost, etc.).

Registration of the declaration

To fill out the declaration correctly and as accurately as possible, you need to prepare the following documents:

  • certificate of income from place of employment;
  • documents confirming the ownership rights of the car put up for sale;
  • a document certifying the car sale transaction;
  • passport;

Citizens who have entered into a purchase and sale transaction involving a vehicle that has been owned for more than 3 years do not declare income.

On the tax authority website you can download the program and fill out a special tax form yourself. In the empty columns indicate:

  1. Type – 3-NDFL.
  2. Tax authority number.
  3. Taxpayer is an individual or legal entity.
  4. Seller information:
    • Personal Information;
    • Date of Birth;
    • Place of Birth;
    • citizenship;
    • location;
    • Contact Information;
    • data from form 2-NDFL;
    • deductions.

The completed paper form is submitted to the tax office. The document can be submitted in person, through a representative, or you can use an electronic portal or postal services.

Violation of the procedure is punishable. Fine – 200 rubles.

Application submission and status

You can file a tax return using the State Services electronic information portal. The procedure is free. It is enough to send an application to the tax authority and attach a completed declaration to it.

The declaration must indicate the number of the tax authority at the place of residence of the car seller. It is this registration number that will be used to identify the recipient.

When submitting an application, it is assigned a personal registration number. This number is communicated to the sender via a message in the applicant’s Personal Account. In the future, you will be notified by email about the status of your application and its completion. After the necessary verification, the applicant will be invited to the tax office to present and verify the paper return.

A declaration is submitted to the tax office and the assigned application identification number is indicated, which confirms that the document has been submitted electronically.

In addition to the rules for filling out a tax return, there is also a procedure for paying the tax itself on income from the sale of a car. The legislation clearly limits the deadlines.

The applicant must have with him:

  • passport;
  • a correctly completed declaration;
  • original or copy of the title of the sold car;
  • purchase and sale agreement;
  • documentary evidence of receipt of income from the sale of a car.

Based on the submitted documents, the applicant is given a payment form indicating the amount of tax to be paid at the bank.

  • store all documents and receipts related to the procedure for selling a car;
  • If there is no emergency, then you should wait 3 years from the date of purchase of the car to sell the car.

Transport tax

Information posted on the official Internet portal of the tax service informs the rules and possible reasons - the basis for exemption from transport taxation when selling a car.

Consultants explain: the sale of a vehicle does not mean the elimination of obligations to pay the transport tax. It is necessary to promptly carry out the procedure for deregistration of the sold car from the traffic police register.

In addition to deregistration, the following circumstances are provided:

  • vehicle theft;
  • use of preferential rights to pay transport tax.

That is, the cessation of accrual of transport tax in the name of the previous owner of the car will be carried out until the car is deregistered in the territorial division of the MREO State Traffic Safety Inspectorate, as well as the registration of the car by the new owner (the established period for this procedure is 10 days from the date of purchase).

Properly prepared documents, a completed declaration and timely payment of tax will avoid additional time and material costs.

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