Lawyer Arkady Bryzgalin: when buying a home from relatives, you cannot receive a tax deduction 
Those who cannot issue a tax deduction after purchasing residential real estate previously received such a deduction, bought housing from relatives or filled out the necessary documents incorrectly, Arkady Bryzgalin, General Director of the Tax and Financial Law group of companies, told URA.RU.
According to the expert, relatives are considered interdependent persons, therefore receiving a deduction when concluding a transaction with them is not provided. The lawyer named another common reason for refusing to deduct when buying an apartment – it is an illiterate paperwork. “For example, the contract was presented, but did not submit documents on payment,” Bryzgalin explained.
Economist, associate professor of the Russian State University named after A. N. Kosygina Valery Senkov, in turn, noted that a tax resident of the Russian Federation, who receives income taxed at a rate of 13 percent, can claim a tax deduction. Therefore, if an apartment is acquired, for example, by a pensioner who has no income, he cannot demand this benefit.
Bryzgalin added that they cannot refuse to deduct even if there are tax arrears. But, according to him, this norm is often violated.
Earlier it was reported that in 2022, individuals will be able to receive a tax deduction when buying real estate without submitting a 3-NDFL declaration. Funds will be credited to your account within 15 days.