Not everyone is eligible
It is proposed to introduce a tax deduction for parents and relatives for children's vouchers to summer camps — such a bill was prepared by State Duma deputies.
Let's figure out what, in If the initiative is successful, it will change in families where there are minors.
Parents of schoolchildren are aware that tax deductions for camps already exist, but they are not available to everyone and not in all DOLs — children's health camps. And the compensation for paying for travel back and forth to the child’s place of rest, offered now, was not previously available. Among other innovations: parliamentarians believe that social tax payments should be used not only by mothers and fathers, but also by grandparents raising grandchildren, as well as legal guardians of minors.
— Today the law provides for deductions, but only in the case of education or treatment of children combined with a stay in a children's health care institution, explains tax officer Elena. – A deduction for the costs of direct vacation is not included in the list of tax benefits, although it would be very useful for many families today.
Parents agree with this idea: no matter what. Most of the children can scrape together a rest for the child, but many would like to have something better, but there is not enough for that.
— Our seventh grade son is learning Chinese, he really likes it, but for a month-long summer camp in China, where his group is going to Chinese, alas, was not enough for us,” the father of the young sinologist Boris throws up his hands. – It's not cheap, and we have a mortgage and a younger child. We convinced Vanka to wait until they start issuing grants for summer language camps.
Today, the state will reimburse parents for part of the costs if the childcare facility is health or educational, but these do not include both private and foreign institutions.
“That is, for a social camp for children with our diagnosis, where it’s scary to send,” shares the mother of a schoolchild with a neurological diagnosis, “there will be a deduction.” But for a good, but commercial children's sanatorium, where there is everything you need, it won’t. Neither for foreign ones, nor for our own. According to the letter of the law, health camps include sanatorium-type camps, where the daily routine includes “special sanatorium procedures.” And educational ones are those where, in addition to direct camp activities, children “master the curriculum.” But here, too, not everything is so simple.
“Camps must have a state license for medical care and educational activities in the Russian Federation, and you must have certified copies of these licenses,” warns lawyer Anna Solovyova. — You must attach copies to your application for a tax deduction, otherwise they will not even consider it.
Parents who have already tried to do this add:
— Keep in mind that even if you prove that your DOL is licensed as a health resort, you will not be deducted from the voucher as a whole, but only for specific medical procedures. That is, you, but in fact the child (you will not be with him in the camp), must take extracts from each procedure: he underwent inhalation. Massage, power shower and so on. In general, the list of documents indicates “receipts for services,” but where do the checks come from in the camp? Everything is included in the price of the voucher.
A similar situation with educational DOLEs: tax authorities will only count the expenses of parents directly for education within the framework of being in the camp. And all the documents confirming this recommend careful storage, which causes sincere bewilderment for most mothers and fathers.
— After each language workshop at a summer camp, my child must take a receipt from the teacher that he was there?! – The mother of a fifth-grader who is leaving for a summer camp with a language focus is perplexed. – He definitely won't do this. He will forget as soon as he finds himself on the camp bus.
More practical parents came up with the idea of ordering the corresponding statement from the camp’s accounting department, although they admit that they are extremely unhappy with this and are more than reluctant to cooperate, citing the fact that their mouths are full of their own troubles.
And many parents completely “forgotten” it. to try to get government compensation, since the most expensive — cost of travel and travel – still not eligible for partial refund. As for tax experts, they refer to points 2 and 3 Article 219 of the domestic Tax Code, where everything is spelled out. At the same time, recalling that the limit on costs for treating a child from April 28, 2023, instead of the previous 120 thousand rubles. per year became 150 thousand, and compensation instead of the former is 15,600 rubles. (120,000 rubles x 13% personal income tax) increased to 19,500 rubles.
“If you spent more, it’s your problem, they will return you 19,500 rubles anyway,” explains tax officer Elena. – And if you spent less, you will be reimbursed 13% of actual expenses.
In the training category, the limit on the amount was 50 thousand rubles. (to deduct 6,500 rubles — 50,000 rubles x 13% personal income tax), it became 110 thousand with a deduction of 14,300 rubles. Today, both mom and dad can apply for a tax deduction for DOL if they have tax resident status, have income and pay tax on it to the treasury.