IN 2022 a new social deduction will appear in the year, which will make it possible to compensate for part of the costs of sports and recreation services. You can get it starting from 2023 of the year. The deduction can be made not only for yourself, yes for the kids, also adopted, under the age of eighteen. But to enjoy this privilege, a number of criteria must be met (National Law "On Amendments to Certain Legal Acts of Russia" No. 88-FZ dated 05.04.2021).
With 2021 years, social deductions can only be applied to the main tax base. More details about that, what incomes are listed as the main ones, can be read in the article "2021: what income is non-refundable tax».
The deduction is provided in the amount of the costs incurred for sports and recreation services, but less than the amount 120 thousand. rub. This is a very reasonable amount of all social deductions for a calendar year. (apart from the expensive healing and education of the kids). It means, that in a year it will be possible to return from the treasury less than 15 600 rub. (120 thousand. rub. * thirteen percent).
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 health and fitness services were paid.
Conditions for obtaining a deduction
To obtain this social deduction, a number of criteria must be met:
- health and fitness services should be included in the list, which is approved by the Cabinet of Ministers of Russia;
- organization or individual entrepreneur must be included in the list of sports companies (IP), who carry out activities in the field of physical culture and sports as the main type of work.
What documents you need to have?
To get a deduction, need documents, Confirming?? entitlement to a benefit:
- a copy of the contract for the provision of sports and recreation services;
- cash receipt on cardboard 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 own employer or by 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 practically incurred. To this end, throughout the year, you must submit an application to the tax office. (you can use the taxpayer's personal account) and attach supporting documents to it.. For 30 calendar days the tax office is obliged to respond, the taxpayer is entitled to a deduction or not. The answer will be targeted to the employer (P. 1 Art. 2 National Law "On Amendments to Parts One and Two of the Tax Code of Russia" No. 100-FZ dated 20.04.2021).
To receive a deduction through the tax office, it is necessary after the end of the year, in which the right to a benefit appeared, 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, no reduction in the verification time for this social deduction is foreseen..
Only a tax resident of Russia can use tax deductions, Getting?? main income, which is subject to personal income tax at a rate of thirteen percent (fifteen percent).
