This is stated in the publication on the chamber’s page on the VKontakte social network.
Improvement of housing conditions
Thus, citizens with two or more children have the right not to pay personal income tax when selling an apartment to improve living conditions. At the same time, new housing must be purchased in the year of sale of the previous one or no later than April 30 of the following year.
The area of the new apartment or its cadastral value should be higher than that of the sold one. At the same time, the cadastral value of old housing cannot exceed 50 million rubles.
In addition, at the time of purchase, family members should not own housing, the area of which is 50 percent larger than the size of the new apartment.
Pensioners have the right not to pay property tax. To do this, they need to contact the Federal Tax Service. The benefit is provided for one object of each type of real estate, for example, an apartment, a house and a garage at the same time.