IDPs can return part of rental expenses using an annual tax declaration
The State Tax Service of Ukraine has clarified the list of documents required for internally displaced persons to apply for a housing rent tax discount. To do this, the taxpayer must submit an asset and income tax return by December 31 of the year following the reporting year. This is reported by the portal PromPolitInform, citing information from General Information and Reference Resource, based on data from the State Tax Service of Ukraine.
The procedure for calculating a tax discount on the amounts of rent paid under an apartment or house lease agreement is regulated by Article 166 of the Tax Code of Ukraine. The grounds for receiving such a discount are reflected in the annual asset and income tax return.
Expenses included in the tax discount are expenses actually incurred by the taxpayer during the reporting year. They must be confirmed by relevant payment and settlement documents indicating the details and cost of services.
List of required documents for the discount
Along with the tax return, a copy of the certificate of registration of an internally displaced person must be submitted. The applicant must also provide a copy of the housing lease agreement and copies of payment documents confirming cash settlements.
In addition, it is necessary to attach a statement in any form indicating information on the absence of conditions that deprive the right to a tax discount. In particular, the statement records information on the absence of residential property suitable for habitation outside the temporarily occupied territories and the absence of budget payments to cover living expenses.
Requirements for the lease agreement and the applicant
A residential lease agreement must be concluded in writing in accordance with the requirements of the Civil Code of Ukraine. The statement must also contain data of family members of the first degree of kinship to identify their persons and tax numbers.
The declaration together with the package of documents is submitted to the controlling authority at the taxpayer’s place of registration. Additionally, data from the State Register of Property Rights to Real Estate can be used for verification.
Photo: General Information and Reference Resource
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