of September 22, 2022 No. PP-377
About measures for creation of additional conveniences to the population when using mortgage loans
For the purpose of support of the population needing improvement of housing conditions, further enhancement and expansion of practice of use of mechanisms of mortgage lending:
1. Establish procedure according to which since January 1, 2023 the salary and other income of citizens by which it is provided the subsidy for compensation of part of the initial contribution and part of percent on mortgage loan directed to repayment of the mortgage loans obtained for acquisition, construction or reconstruction of housing and the percent added on them are not assessed with tax on the income of physical persons.
2. Determine that:
the privilege specified in Item 1 of this resolution extends to the borrower and co-borrowers regarding the income, the minimum payment of work which is not exceeding the eightyfold size during one tax period;
since 2023 in case of property acquisition acquired, constructed or reconstructed at the expense of mortgage loan within thirty six months from the date of state registration of the rights to property the income specified in Item 1 of this resolution is subject to the taxation in accordance with the established procedure.
3. Resolve since November 1, 2022 allocation of mortgage loans on acquisition in the primary market of housing of apartments in the houses built by private contract organizations, without condition of "turnkey" delivery (divided into rooms and prepared for finishing works), and also payment of subsidies for compensation of part of the initial contribution and part of percent on mortgage loan.
4. Extend till December 31, 2022 the validity of notifications on allocation of the subsidies provided within target parameters of allocation of mortgage loans in 2021 according to new procedure.
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