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How to make money on investments with state support
How to make money on investments with state support
Anonim

In clear language about the benefits of an individual investment account.

How to make money on investments with state support
How to make money on investments with state support

What is IIS and why should an ordinary person know about it

IIS is a special brokerage account that allows you to receive a tax deduction of 13% of the deposited funds or exemption from tax on investment income.

People far from the financial world associate the terms "brokerage" and "investing" with something complex, but in this case everything is very simple:

  1. You open an IIS now and until December 31 of the current year, deposit a certain amount on it. For example, 10 thousand or 100 thousand rubles. The maximum amount that can be used to top up an account during the year is 1 million rubles. The maximum amount of deposited funds, from which a tax deduction can be made, is 400 thousand rubles. Funds can be deposited into the account gradually throughout the year, as in a piggy bank.
  2. In January of next year, you fill out a tax return. If the IIS is opened in a client-oriented bank, then a set of documents for the tax office will be sent to you upon request to an office convenient for you.
  3. After receiving the declaration and conducting a desk audit, during which the tax office checks for tax revenues, the state will provide you with a tax deduction of 13% of the funds deposited on the IIA for the last year, but not more than the amount of taxes paid for the last year. The tax deduction is credited to any current or card account specified by you.

Sounds too good. What's the catch?

There is no catch here, but there are a number of limitations:

  1. One person can have only one IIS.
  2. Only rubles can be deposited on the IIS.
  3. If the IIS is closed earlier than three years after opening, then the tax deductions received on this account will have to be returned to the state.

How it works in practice

  1. In 2017, that is, right now, you open IIS. Let's say your tax payments are about 10 thousand rubles a year. Accordingly, you need to deposit such an amount on the IIS so that 13% of it is about 10 thousand rubles, that is, 77 thousand rubles. With this money, you buy securities with low risk and predictable yield, for example, federal loan bonds at 7% per annum. This will generate additional income.
  2. In 2018, you fill out a declaration and receive a tax deduction of 13% of the funds deposited on the IIS in 2017, that is, 10 thousand rubles, and additional income - 7% per annum from investments. Then deposit another 77 thousand rubles on the IIA and buy federal loan bonds with them.
  3. In 2019, you fill out a declaration and receive a tax deduction of 13% of the funds deposited on the IIS in 2018. It turns out another 10 thousand rubles and an additional income of 7% per annum from investments. Then deposit another 77 thousand rubles on the IIA and again buy securities with low risk and fixed income on them.
  4. In 2020, you fill out a declaration and receive a tax deduction of 13% of the funds deposited on the IIS in 2019. It turns out another 10 thousand rubles and an additional income of 7% per annum from investments. When your IIA is three years old, you sell all purchased securities and close your account.
IIS
IIS
Year Investments, rub. Tax deduction, rub. Investment income, rubles
2017 77 000 0 0
2018 77 000 10 010 5 390
2019 77 000 10 010 11 157
2020 0 10 010 16 950
Total 231 000 30 030 33 497
294 527

The total amount of investments for three years amounted to 231 thousand rubles. The income from the sold securities amounted to 33.5 thousand rubles. The tax deduction for three years amounted to 30 thousand rubles. In total, you received an income of 63, 5 thousand rubles.

Individual investment account
Individual investment account

What you need to know about the benefits of IIS

IIS provides a choice of one of two tax benefits: type "A" with tax deduction from contributions and type "B" with exemption from investment tax. The owner of the IIA himself determines the type of benefit. The above example demonstrates a benefit of type “A”.

When choosing a type “B” benefit, a 13% tax deduction is carried out not from the deposited funds, but from the income received as a result of the investment. This option is suitable for those who have made a profit, the tax on which is greater than the deduction from the contribution.

IIS is good because it allows you to choose the type of benefit at any time, including just before the account is closed, when the investment results are already known. Please note, if in any year of the existence of the IIS a deduction of type "A" was received, then the deduction of type "B" will no longer be provided.

How to open your IIS

It all starts with choosing a reliable service provider. For example, Promsvyazbank, which helped us create this guide, is included in the list of systemically important banks in the list of the Central Bank, is in the top 10 banks in Russia and is one of the largest brokers in terms of the number of active clients in the stock and foreign exchange markets. These facts make it possible to judge the reliability, but you can evaluate the advantages of opening an IIS in this bank for yourself:

  • Opening a brokerage account and IIS online or at any bank office.
  • Free software provision: QUIK, webQUIK and webQUIK Mobile.
  • Remote account maintenance and free analytical support.
  • Free internet bank access.
  • No monthly fee.

IIS is an excellent tool for getting to know the world of investments and increasing financial literacy, as well as a convenient tool for long-term investments.

Classic brokerage accounts are more suitable for short-term and medium-term investments. Unlike IIS, a brokerage account provides access to all Mosbirzh markets, has no restrictions on funds deposited during the year, and allows you to withdraw money at any time without having to wait three years.

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