Налоговики разработали форму заявления для получения имущественного вычета по НДФЛ.
Напомним, что в соответствии со ст. 220 Налогового кодекса, при продаже имущества и покупке/строительстве недвижимости налогоплательщик вправе получить имущественный вычет из налогооблагаемой базы по НДФЛ.
(Письмо ФНС России от 6 октября 2016 г. № БС-4-11/18925@ «О рекомендуемой форме заявления о подтверждении права на получение имущественных налоговых вычетов»).
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