In accordance with the National Law "On the Securities Market" No. 39-FZ, an individual may have only one contract for the maintenance IIS. In the event of a new contract for the maintenance IIS prior to this, the concluded contract must be terminated within a month. A professional participant of the securities market concludes a contract for maintaining IIS, if an individual has declared in writing, that he does not have a contract with another professional participant for the maintenance of IIS, or that this contract will be terminated no later than 1 month (P. 2 Art. 10.2-1 National Law No. 39-FZ).
With all this, the Tax Code establishes, what do you need to get tax benefits, so that during the period of the contract for the maintenance of the IIS, the citizen has only one personal investment account. There is only one exception to this rule.: duplication can be in the case of transfer of assets from the 1st IIS to another, open to the same face (sub. 3 P. 3 Art. 219.1 NK Russia, sub. 3 P. 4 Art. 219.1 NK Russia). Taking into account the restrictions in the Federal Law "On the Securities Market", that within the framework of the transfer, duplication can be only for a month with the condition of closing the previous IIS.
Eventually, tax inspectors have the right to refuse a deduction for you, regardless of its type - for payments or for income, if a:
- the term of transfer of IIS from the 1st professional participant to another was more than a month;
- you immediately have two contracts for maintaining IIS and closing the 1st IIS does not happen within the framework of the transfer. With all this, the reason and the timing of the duplication do not know how much. Also, it doesn't matter, for example, that one IIS is empty, and transactions are carried out only on the second account. The very fact of doubling is important.
Means, if the condition is not met, that there should be only one contract for the maintenance of IIS at once, then deductions (for payments / on income) not submitted for the first, not for the second time. This position is certified by the Federal Tax Service of the Russian Federation in a letter from 21.01.2021 N BS-19-11 / 22 @.
If for one IIS you have already managed to get a deduction for payments, then when doubling accounts you lose the right to it. In this case, you need to make a refund of the purchased amount, and the inspectorate has the right to charge penalties.
Some are interested: where will the inspectors find out about the agreements for the maintenance of IIS? The information resources of the tax authorities contain information on the availability of IIS in individuals, for the reason that, what the professional participant must say about the opening or closing of the IIS to the tax office at the place of his own location within three days from the time of the corresponding action (P. 15 Art. 226.1 NK Russia).
