Many sites are dedicated to the topic of IIA, and here we will describe only the most important points.
An individual investment account has gained high popularity among the population due to the following advantages:
1) having 400,000 rubles, you can receive 52,000 rubles from the state from the salary tax you paid. At the same time, the tax service will pay you exactly upon depositing funds to the account, and not depending on the balance at the time of accrual. You can repeat receiving 52,000 rubles annually by depositing a new 400,000 rubles to your account;
2) You can use the funds in your IIA account to trade as usual and earn additional profit.
3) IIA type B allows you to return the entire amount of tax from the profit received as a result of trading. When choosing this strategy, it should be taken into account that, having received the coveted 52,000 rubles, you will be able to withdraw your 400,000 only after three years from the moment of opening your account. After three years, this feature disappears.