IN 2022 year there will be a new social deduction, which will allow to compensate for part of the cost of sports and recreation services. You can get it starting from 2023 of the year. The deduction can be issued not only for yourself, but also for the children, including those adopted, under the age of 18 years. However, to take advantage of this benefit, a number of conditions must be met (Federal Law "On Amendments to Certain Legislative Acts of the Russian Federation" No. 88-FZ dated 05.04.2021).
With 2021 years, social deductions can only be applied to the main tax base. Learn more about, what incomes are considered basic, can be read in the article "2021: what income cannot be refunded tax».
The deduction is provided in the amount of expenses incurred for sports and recreation services., but not more than the amount 120 thousand. rub. This is the maximum allowable amount of all social deductions for a calendar year. (apart from expensive treatment and education of children). This means, that in a year from the budget it will be possible to return no more than 15 600 rub. (120 thousand. rub. * 13%).
You can receive a deduction through the employer in the year of payment for services or through the tax office when submitting a 3-NDFL declaration after a year, in which physical culture and health services were paid.
Conditions for obtaining a deduction
To receive this social deduction, you must fulfill a number of conditions:
- physical culture and health services should be included in the list, approved by the Government of the Russian Federation;
- organization or individual entrepreneur must be included in the list of physical culture and sports organizations (IP), carrying out activities in the field of physical culture and sports as the main activity.
What documents do I need to have??
To get a deduction, documents required, that prove eligibility:
- a copy of the contract for the provision of sports and recreation services;
- cash receipt on paper or in electronic form;
- birth certificate (upon receipt of a deduction for a child).
How to get a deduction?
You can get a deduction through your employer or when submitting a 3-NDFL declaration to the tax office.
The employer has the right to provide a deduction in that calendar year, in which expenses are actually incurred. To do this, you must submit an application to the tax office within a year. (can be done through the taxpayer's personal account) and attach supporting documents to it. During 30 calendar days the tax office must respond, whether the taxpayer is entitled to a deduction or not. The answer will be sent to the employer (P. 1 Art. 2 Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" No. 100-FZ dated 20.04.2021).
To receive a deduction through the tax office, you need at the end of the year, in which the right to benefit arose, submit a 3-NDFL declaration. This can be done within three years.. Supporting documents must be attached to the declaration. Desk verification of the declaration can be carried out up to three months. So far, there is no provision for reducing the time for verification of this social deduction..
Only a tax resident of the Russian Federation can take advantage of tax deductions, who receives the main income, subject to personal income tax at the rate 13% (15%).
