An old acquaintance came to visit. He saw my two children and suddenly said: do you know that you can get rich at the expense of them? It turned out that he was referring to the tax deduction for my tomboys attending kindergarten. It so happened that they go to a private garden, the monthly amount is decent. An acquaintance described to me all the charms of such a deduction: they say, you take the amount for a year and get 13 percent back. They counted about 50 thousand. And this is just a year. But everything turned out differently.
The tax deduction does exist. Including for kindergarten. To be more specific - for education. Formally, you can get a tax deduction not only for a private kindergarten, but also for a state one: there are no differences in the form of ownership in the Tax Code. However, the kindergarten must have an appropriate license. And if municipal kindergartens all activity is carried out a priori within the framework of the law and is licensed, then private kindergartens may not have such a license. If it is not there, then you will be denied a tax deduction.
Another important point: part of the money can be returned only for training, and this should be clearly stated in the contract and in the receipt for payment. If the payment says “for visiting kindergarten”, “for food”, “for looking after and care”, then the money will not be returned to you. In addition, the tax office may refuse even if the contract does not provide a separate line for how much the child's education costs: it is obvious that in kindergarten children not only study, but also eat, walk, sleep. All this, from the point of view of the Tax Code, does not apply to the educational process, therefore, it is not taken into account when determining the amount of the deduction.
Thus, in fact, it turns out that it will not be possible to receive a tax deduction for a municipal kindergarten: their receipts do not indicate that this is a payment for educational services, parents pay for children's food, hygiene products, supervision and care. In most payment systems, all this is simply called the "parental fee".
There is one more important detail: payment must be made at the expense of the payer's own funds. If you pay with maternity capital, a charitable foundation, or any other source, you will not be approved for the deduction.
Well, the biggest frustration is that there can be no question of tens of thousands of deductions. The Tax Code limits the amount of tax deduction for education to 50 thousand rubles for each child in the total amount for both parents. That is, for the education of one child, you can return a maximum of 6,500 rubles (50,000 x 13%) per year.
To receive a tax deduction, you must, firstly, be a citizen of Russia, receive official income and pay 13% of income tax from it. Secondly, you need to collect a complete package of necessary documents. And thirdly, the documents must be submitted before the expiration of the statute of limitations.