Last update: 02.02.2020
After buying an apartment, the owner can use the property deduction and make a refund of income tax (personal income tax 13%) paid by the employer (including himself on other income), while the amount of the deduction is limited to:
No deduction is given if:
Acquired housing before 2014 |
Purchased after January 1, 2014 |
|
| To whom is it provided? | Citizens who have not previously used the property deduction. | Citizens who did not use the property deduction until 2014. |
| Deductible limit | From the actual cost of housing, but no more 2 million rubles. | No more 2 million rubles |
| The amount of interest paid on a loan/mortgage | No limit until it is fully repaid | Interest actually paid, but no more than 3 million rubles. |
| If the cost of housing / share is less than 2 million, is it possible to receive additional deduction when buying other real estate (to get the balance)? | Not, the deduction is provided only for one object, i.e. the lost amount of tax cannot be transferred to another, later purchased object. A deduction of 2 million rubles. attached to the property, not to the person. | Yes, when buying a home after 2014, the deduction is tied to a person, not to real estate. That is, the balance can be reclaimed when buying other apartments, until the limit of 2 million rubles is completely exhausted. |
The amount of tax 260 00 rub. (or another +390 thousand rubles in % if the mortgage) can be obtained in stages. Therefore, if the taxpayer did not use the deduction in full (the total annual income does not reach 2 million rubles in the current year), then the balance is transferred to the following years until it is fully used. That is, someone can get a tax refund for 1 year, someone can get a tax refund for 3-10 or more years - it depends on the amount of income. It is allowed even if for some years the income (and, accordingly) the deduction will be 0 rubles.
Example 1: A citizen purchased an apartment in September 2013, worth 4 million rubles. It was purchased for cash, without a loan, so the property deduction is applied only for 2 million rubles. The calculation of the tax to be reimbursed to a citizen depends on the income received by him in each year and will be:
Example 2: The same citizen in 2016 (i.e. after 2014) purchased another housing on a mortgage / loan. He can no longer take advantage of the deduction from the cost of housing, since it is provided only once in a lifetime. However, he can use a property deduction from the amount of interest paid to the bank for a mortgage / loan, since the first housing was purchased without borrowing and he did not use this deduction (letters of the Ministry of Finance dated 03/25/2015 No. 03-04-07/27582, dated 12/16/2014 No. 03-04-05/64922).
In practice, in a number of cases, tax inspectorates refuse taxpayers in such a case, believing that this right has been lost according to the "old rules" (until 2014, when the deduction for housing and% was the same and it was possible to use it once in a lifetime), but some citizens manage to get a tax refund on interest when buying another home. This moment is still controversial, and in case of refusal of the IFTS, a positive decision can be achieved through the court.
It happens when a citizen sells an apartment for which tax must be paid (which was owned for less than 5 years, received as a gift or by inheritance) and in the same year buys another apartment for which he wants to claim a property deduction. Then it is possible to make an offset. That is, use the deduction to reduce the tax on the sale of an apartment (see detailed examples in the article). The entire deduction of 2 million rubles. may fully repay the sales tax or partially (if the sale amount was higher, for example, 5,500,000 rubles).
There are 2 options where to get income tax refund when buying an apartment/land/house:
To receive a deduction, they apply to the tax office no earlier than the next year after the purchase of real estate. The following year, a second appeal follows, and so on. In each year, the amount of the refund can be no more than the tax paid for the previous year. It is possible to take advantage of the tax refund "with a delay", that is, several years after the purchase (provided for no more than the last 3 years).
Example 3: The citizen purchased housing in 2013, did not use the deduction, since there was no taxable income (she was on maternity leave and caring for a child). She left the job in 2015. Documents submitted to the tax office in 2018 (for 2015, 2016, 2017).
In this case, the tax as such is not refunded, but simply wages are paid in full, i.e. the company does not hold income tax(personal income tax) from the employee until the property deduction limit is exhausted. This option requires confirmation of such a right (every calendar year you need to contact the tax authority for permission and clarification of the balance), which also takes time, as well as filing a declaration with the IFTS. Therefore, the bulk of citizens receive a deduction directly from the tax office.
Be sure to make all documents (even copies) in 2 copies:
One for the IFTS;
another for myself, so that if an error is found, it will be corrected faster, so that next year it is easy to see the balance from which the tax can be refunded, etc.
The tax office requires an impressive list of documents. These are certificates, copies of documents for the object, an application to the tax office, etc.:
To avoid errors, you can contact specialists to fill out the declaration. Their offices are usually not far from the inspection building. And the cost of services is an average of 500-1500 rubles. But you can fill out the declaration yourself. Either manually on the form, or in the program. It should be downloaded on the website of the tax declaration 3NDFL for 2018. You can install it, fill it in intuitively, for which you will need the following information:
IFTS number (4 digits), where the declaration is provided, the code of the subject of the Russian Federation, OKTMO at the place of residence.
Your data: full name, TIN, passport details, registration, contact phone number.
Reference data 2-NDFL- accrued wages for the year, personal income tax withheld, standard tax deductions.
Information about the purchased apartment- date of purchase, address real estate, share in property, cost of housing (shares).
If purchased with borrowed funds- the amount of interest paid on the loan
Nothing is declared in the year of purchase. And it is impossible to get a personal income tax refund through the tax office. You can file a declaration at any time, starting on the first day of the next year.
If a citizen did not have taxable income in the year of purchase of housing(unemployed, a woman on maternity leave or child care, etc.), then you can file a declaration in the following years, when personal income tax will be paid.
Non-working pensioners due to the lack of taxable income, they cannot receive income tax refunds after purchasing a home. However, those pensioners who retired recently can file a declaration for the previous 3 years. And if they worked during these years, then a refund is guaranteed.
Personally apply to the tax office at the place of residence.
By power of attorney - a representative can drop documents by a power of attorney certified by a notary.
Mail - you can send a package of documents by mail with a list of attachments during a second appeal in the following tax periods. With the primary one, only a personal appeal to the tax office is possible so that the inspector can verify the original documents with copies.
Documents must be in 2 copies, one remains with you (the list is marked with the date of acceptance of the tax), the other is submitted to the Federal Tax Service.
After filing the IFTS declaration within 2-3 months holds desk audit submitted documents. If the verification is successful, you will be informed that you can apply for a refund of overpaid income tax - either by calling the contact number indicated, or by notifying in writing at the address indicated in the declaration.
Then you should contact the tax office in person, or send by mail an application for a personal income tax refund with a document confirming the bank account details (). Within 2 -3 weeks funds will be transferred to the specified details to your account.
The convenience of this option is that there is no need to fill out a declaration to the IFTS every year, and the tax will not be withheld from the salary directly every month, starting from the moment the right to the property deduction is obtained.
The disadvantage of this option is that at the beginning of each year you should contact the IFTS for a notification of granting the right, attach a certificate from the place of work 2-NDFL (you can in electronic format downloaded from the site. Strange, but the tax authorities themselves will not take into account the default data they have. A citizen must download certificates and submit, although they have information), confirming that the balance of the deduction is transferred to the next tax period. In addition, not all employers meet the needs of employees (small enterprises, individual entrepreneurs) and agree to produce it (refusal is not acceptable and not lawful). Also, if a citizen changes jobs, then there are additional problems with the transfer of balances, as a rule, errors and unnecessary red tape arise.
For initial contact tax payer necessary:
Prepare all documents (and their copies) confirming the right to a deduction (similar to those when applying to the IFTS).
Write an application for receipt of a notification from the tax office about the right to a deduction ().
Submit these documents and an application to the local tax office (show originals, give copies).
Receive this notice in a month and transfer it to the employer - this will be the basis for exemption from personal income tax until the end of the year.
There are the following typical situations:
The one for whom the documents are issued receives documents in the usual way. The other spouse must additionally submit an application for the distribution of the deduction. In this case, each of the spouses can receive the maximum amount of the deductible amount. To do this, it is necessary that the price of the apartment be at least 4 million rubles. and in the application, the spouses indicated a distribution of 50%. Then everyone can claim a return of income for 260 thousand rubles.
Until January 1, 2014, the tax deduction between spouses was distributed among the owners according to their shares in the property right. And if the spouses own real estate in equal shares, then the maximum amount of the deduction for each was 1 million rubles. (2 million / 2 shares).
Example 4: the cost of the apartment is 5 million rubles, the share of each spouse is 1/2, each spouse can receive a deduction of only 1 million rubles. Therefore, spouses often registered real estate for one of them, with a higher salary while preserving the other's right to the future.
From January 1, 2014, each of the owner-spouses can receive a maximum deduction in the amount of 2 million rubles, without reference to the size of their share.
Example 5: They bought an apartment for 5 million rubles, everyone can receive a tax refund from 2 million rubles. Or if you bought a house for 3 million rubles, then the husband / wife will be able to receive 1.5 million deductions each, and 0.5 million each will remain for a possible other object in the future.
There is a nuance with payment. If each of the couple paid shares on their own behalf, then the refund depends on the amount indicated in the payment documents.
Example 6: We bought an apartment for 7 million rubles, the husband's share is 3/4, the wife's share is 1/4. Each paid his share for himself. The husband can receive a full deduction from 2 million rubles, the wife from her share of 1.75 million (7 million / 4) and she can get the rest of the deduction of 0.25 million when buying other real estate in the future.
If one person paid for the transaction (for two), then it is possible to receive the maximum deductible amount. You just need to submit an application for the distribution of 50%, well, the total transaction price is not less than 4 million rubles.
When buying into common joint ownership until December 31, 2013 inclusive, the spouses also had to share one deduction limit for two. Since, from January 1, 2014, the deduction is provided per person, and not assigned to the object, each spouse is entitled to a full deduction, that is, according to 260 thousand rubles
Example 7: If the price of the apartment is below 4 million rubles, then the spouses can, by agreement, distribute the amount of the deduction in any ratio. Or if the cost is above 4 million and the spouses want to leave part of the deduction to one of the spouses for the future, you also need to distribute the amount of the deduction.
By default (without application for distribution) the section will be 50/50.
To change the amount of the spouses' deduction for this object, you need to determine how much each person wants to receive and submit an application to the IFTS (on our website).
They can be defined in any proportion between husband and wife. And regardless of the state of affairs with the main deduction for real estate.
Parents-spouses can divide between themselves the right to return tax amounts for their children as they like. Such cases arise when the apartment is registered for children or in shares for parents and children. But it should be borne in mind that such a parent cannot return an amount of more than 260 thousand rubles. He also should not have enjoyed the return for himself.
Non-simultaneous distribution of deductible shares. If the distribution has already taken place, then it cannot be replayed. But in the case when only one spouse took advantage of the return, the second one can “follow up”, that is, in subsequent periods, declare their right. To do this, the previously submitted 3-NDFL declarations are additionally corrected and an application for distribution is submitted.
If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.
98 comments
In 2016, not one spouse, but both can apply for a tax deduction. Thus, the amount of the deduction is doubled.
Mortgage, maternity capital - how is the tax deduction calculated?
Does it matter who owns the property?
Either spouse is entitled to receive a property tax deduction if the property was acquired during the marriage at the expense of common property spouses, and the marginal tax deduction for each of the spouses is 2 million rubles. If a marriage contract was not concluded between the spouses that establishes other rules, then the apartment comes under the law to their common joint property. At the same time, the amount of the tax deduction for which each of the spouses is entitled to claim can be determined on the basis of their joint application for distribution between them. total amount the cost of acquiring such property.If only one of the spouses purchased an apartment from the developer, but at the expense of common property, and there is no marriage contract, then by law the second spouse also has the right to a tax deduction, as well as the right to state registration joint ownership of the apartment after the building is put into operation. According to recent clarifications by the Ministry of Finance of the Russian Federation, redistribution of the right to deduction between spouses is not allowed. That is, a spouse who receives income taxed at a rate of 13% is not entitled to receive a property tax deduction for a spouse who does not have income taxed at a rate of 13%.
Limitation on the tax deduction not by the number of real estate objects, but by the amount - 2 million rubles
If a person did not have a job at the time of purchase, can I receive a tax deduction in the future?
Maternal capital, " military mortgage- How is the tax deduction calculated?
Cash provided to an equity investor under various social government programs are not taken into account when granting a property tax deduction. In this case, the property tax deduction is calculated from the amount of the taxpayer's private investment in housing under construction, excluding the share of funding from the state.Mortgage - how is the tax deduction calculated?
In the case of the purchase of real estate at the expense of a mortgage loan, the equity investor, in addition to the property tax deduction in the amount of 2 million rubles. for the purchase of an apartment is entitled to a property tax deduction in the amount of the expenses actually incurred by the investor for the repayment of interest on mortgage loan. At the same time, the maximum amount of tax deduction for interest paid is 3 million rubles.In addition to the agreement on participation in shared construction and payment documents confirming its payment at the expense of a bank loan, the investor will also need to submit to the tax authority loan agreement and proof of payment of interest to the bank.
When buying in a mortgage, it is necessary to distinguish between the bank's money and the buyer's money. Usually, the amount of the mortgage loan sent to pay for the property is indicated in the loan agreement. In addition, such a clause can be made in the contract.
Is it possible to receive a deduction only after you have fully paid off with the bank?
The provision of a property tax deduction is not tied to the fact of fulfillment of the debtor's obligations to the bank. Therefore, you can get a property tax deduction from the moment when he has all the documents necessary for this, namely: an agreement on participation in shared construction and a deed of transfer signed by the parties, evidence of payment of the price of an agreement on participation in shared construction to the developer (payment documents) . If a mortgage loan was used for financing purposes and the application is submitted as a deduction for the paid interest on the mortgage loan, then in addition to this, the taxpayer must have a loan agreement with the bank and proof of payment of interest to the bank.Receive a deduction (if you bought in a mortgage) through the tax office or through the employer?
The decision depends on the preferences of the individual. Upon receipt of a deduction from the taxpayer's income during the year, deductions of 13% will be made, and at the end of tax period they can be returned at a time in the entire amount after filing a tax return and a set of supporting documents. The owner can receive a deduction for the tax period in which he had income taxed at a rate of 13%. If the amount of income of an individual does not allow using the deduction in full in the current year, then its balance can be transferred to subsequent years.The legislator grants the taxpayer the right to receive a deduction through the employer. In this case, the receipt of the deduction is a payment wages without withholding 13% of personal income tax from the month in which the employee brings confirmation from the inspection. To receive a property deduction through the employer, the buyer must provide a separate application and a notification from the tax office confirming the right to a tax deduction. In order to receive confirmation of the right to a property deduction from the tax authority, it is necessary to submit to the inspection an application and documents confirming the right to receive property tax deductions (clause 8, article 220 of the Tax Code of the Russian Federation). There is no need to fill out a tax return.
Accordingly, a non-working spouse is not entitled to receive a property tax deduction.
The possibility of transferring the deduction depends on which (shared or joint) property the property was acquired.
If housing is acquired in common shared ownership, then each of the co-owners can use the property tax deduction, based on their share in the specified property.
Suppose the shares of the wife and husband are equal (50% each). In this case, it is impossible to redistribute the shares of the deduction and the husband can apply a deduction in the amount of 75% or 100%, and the wife 25% or 0%, respectively.
Can one of the spouses in this case generally refuse their part of the tax deduction in favor of the other?
No, he can not. Such an explanation was given by the Ministry of Finance in a letter dated 07/01/2009 N 03-04-05-01/509. The Tax Code of the Russian Federation does not provide for the redistribution of the property deduction for co-owners of property in shared ownership.
Taxpayers who have acquired property in common joint ownership have the right to agree on the ratio in which the deduction will be distributed between them, for example, 100% - in favor of one spouse and 0% - in favor of the other spouse.
The decision to purchase housing in joint or shared ownership is made by citizens independently.
However, it should be remembered that by distributing the property tax deduction, each of the spouses exercises his right to receive it (letter of the Ministry of Finance dated 10/15/2007 N 03-04-05-01/337). Re-granting the right to this property deduction is not possible.
Thus, if the spouses filed an application with the IFTS about the proportion in which the deduction should be distributed between them, then the application cannot be canceled or corrected (letters from the Ministry of Finance dated 07/08/2010 N 03-04-05/9-381, FTS dated 10/15/2009 N 3-5-04/1542).
Logically, if the husband and wife decide to distribute the property deduction as 100% and 0% respectively, then the wife will also be considered a taxpayer who took advantage of the deduction.
But the Federal Tax Service considers in favor of the taxpayer, namely: a spouse who previously received a deduction when buying another apartment in joint ownership can claim a deduction in the amount of 0 rubles. Then the co-owner of the purchased apartment, who has not previously received a property deduction, can be granted the deduction in full (Letters of the Federal Tax Service of Russia dated December 11, 2009 N 3-5-04/1838, from 26.10.2009 N 3-5-04/1595).
You can read more about this in other subsections of this site.
Situation
Spouses at the expense of common income purchased an apartment. The contract for the sale of an apartment, payment documents and a certificate of registration of property rights are issued in the name of his wife.
Question
Can the husband receive a property tax deduction in this case?
AAA-Invest specialists will perform for you the services of filling out and submitting a tax return for personal income tax, including remotely for clients from any region of the Russian Federation.
The impossibility of a face-to-face meeting is not an obstacle to the performance of services by our experts!
According to the Civil Code Russian Federation, the common property of the spouses can be of two types: common and shared. Property automatically becomes common if it was acquired after the conclusion of the marriage contract.
When sizing Money between the owners, it is required to familiarize yourself with the changes that have occurred in tax code RF. Also, one spouse can refuse to receive a tax deduction in favor of the other spouse.
The amount of the deduction will depend on when the spouses purchased the property. If this was done before 2014, then it will be 2,000,000 for both. You can distribute the received funds among themselves at your discretion.
Refunds are subject to certain grounds:
As for the last point, you will need to provide evidence, which may be checks, receipts, etc.
When acquiring real estate by both spouses, you need to familiarize yourself with some features that will determine how they can receive a deduction. When spouses buy a home, they must choose one of the following types of property:
After the amendments introduced to the Tax Code of the Russian Federation in 2014, each of the spouses can receive a deduction, but its maximum amount is 2,000,000 rubles. If the property was acquired after 01/01/2014, then you can not draw up an application for the distribution of the deduction, but get by with an agreement.
In the case when the apartment was bought in joint ownership, in the package collected documents you need to add a statement that says about the distribution of the tax deduction between the spouses. The percentage can be any: 20% to 80%, 50% to 50%, 0% to 100%. Everything depends on the agreement.
If one of the spouses refused the deduction in favor of the other, then he is not deprived of the opportunity to receive funds. Subsequently, an application for payment in full can be submitted, but only if there are grounds.
Since the maximum amount of the deduction is 2,000,000 rubles, when distributing a share of 50% by 50%, each spouse will receive 1,000,000 rubles. If the distribution is 0% to 100%, then one spouse receives the maximum amount of the deduction, and the second can exercise his right in the future if he buys a new property.
If the spouses bought a home before 2014, then the tax deduction is distributed according to the size of the share. It follows from this that each spouse could receive 1,000,000 rubles, with a ratio of 50% to 50%.
This option is less profitable when compared with the previous one, which provides for the distribution of the tax deduction in the ratio of 0% to 100%. The advantage of joint ownership lies in the fact that the spouse who refused the deduction in favor of the other spouse can exercise his right later.
If the distribution was made to one spouse, then he has every reason to receive cash payments in full.
To apply for a tax deduction for a spouse, you will need to collect the following package of papers:
The spouse in whose favor the deduction is made can only waive if he does not pay income tax. The form can be filled out either at the tax office or on its official website. The payments themselves are calculated for each tax period. If the deduction is made through the employer, then the transfers will be monthly.
As for other cases, the deduction is made in a lump sum payment, when all the specified information and documents are verified. Can a spouse receive a tax deduction after a certain time? If one of the spouses refuses to deduct in favor of the other, further receipt of funds is possible at any time, but only if there are grounds (for example, buying a new home).
Refusal in favor of a husband or wife is best done if one of them does not have an official place of employment, respectively, earnings are not taxed. It is also worth knowing that a refusal cannot be given if part of the funds has already been received.
To apply for a tax deduction waiver, the spouses need to agree among themselves on which of them will receive the money and in what amount. To apply for a benefit, you need to submit the collected package of papers to the tax office or contact your employer.
If the deduction in favor of the spouse is made in full, then he must indicate in the application that he wants to receive funds, according to his place of employment. Therefore, papers are needed that confirm his income.
The document should say that the spouses want to distribute the funds between themselves, or one of them refuses the amount in favor of the other. Personal information about the wife and husband, as well as the place of employment are indicated. If the spouse refused, then he is not required to explain the reason. At the end of the document, the signatures of both parties are affixed.
If the spouses formalized the right of ownership after 2014, then the amount of the deduction for each of them will be 2,000,000 million rubles. You can do a redistribution in favor of a spouse with a higher salary. But this is not worth doing if you need to receive funds as soon as possible. The opportunity to collect the rest of the tax deduction becomes available after the purchase of the next purchase.
Get a tax deduction for your spouse two ways:
If you use the first method, then the money will be credited every month, if the second, the Federal Tax Service will transfer funds to the applicant's current account after four months from the date of application.
A citizen has the right to refuse a tax deduction in favor of a spouse, this possibility is provided for by law. But it will be beneficial to give a refusal if the funds go to the family budget.
In addition, in a recent article, we figured out.
The legal instruction of the site will tell you how to return up to 520 thousand rubles in taxes to spouses who purchase housing.
Income of individuals, not counting those listed in Art. 217 of the Tax Code of the Russian Federation, exceptions are subject to personal income tax at a rate of 13%. At the same time, the legislation provides for a number of cases when the tax paid can be returned. One of such cases is the costs incurred by the payer for new construction or acquisition of housing (houses, apartments, rooms, land plot for individual housing construction, shares in the ownership of residential premises, etc.). If a citizen has incurred such expenses, then he has the right to issue a property tax deduction and return the paid personal income tax from an amount not exceeding 2 million rubles (Article 220 of the Tax Code of the Russian Federation). Thus, the maximum can be returned is 260 thousand rubles. (2,000,000 * 0.13 = 260,000).
You can get the maximum property tax deduction for the purchase of housing or new construction once in a lifetime. However, if the citizen's expenses for these purposes were less than 2 million rubles, then the balance can be collected by making similar expenses in the future and, accordingly, making a deduction for them. For example, a citizen bought an apartment worth 1.5 million rubles and returned 195 thousand rubles from the budget (1,500,000 * 13%). Subsequently, he can receive a deduction from another 500 thousand rubles if he spends them on those indicated in Art. 220 of the Tax Code of the Russian Federation.
You can also get a property tax deduction on mortgage interest.
At the end of February, the Federal Tax Service in letter No. BS-3-11 / [email protected]“On the property tax deduction” once again reminded that spouses, when acquiring housing in common ownership, have the right to issue a property tax deduction from the expenses incurred in the amount of up to 2,000,000 rubles for each. That is, spouses can return a maximum of 520 thousand rubles per family if the apartment costs more than 4 million rubles. This opportunity appeared for the spouses after January 1, 2014, when the new edition Art. 220 of the Tax Code of the Russian Federation, in which there is no longer a provision on the distribution of tax deductions within the maximum amount of 2 million rubles per dwelling.
In a letter to the Federal tax service in particular it says:
The main condition for each spouse to receive a tax deduction is the availability of taxable income in the relevant tax period and the previously unrealized right to a property deduction.
To confirm the right to a property tax deduction, the taxpayer submits to the tax authority:
It is important to know that the taxpayer can exercise this right not only in the tax office at the end of the tax period, but also with the employer before the end of the tax period. This requires:
It is worth remembering that the right to a deduction is not granted in terms of the taxpayer's expenses covered by:
Example
The Alekseevs acquired an apartment worth 7 million rubles in 2014. Prior to that, they did not use the right to a property tax deduction. Each spouse has taxable income. Maximum size the tax deduction for each spouse is 2 million rubles, respectively, each can return (2,000,000 * 0.13) 260 thousand rubles of taxes paid, and together - 520 thousand.
If each of the spouses earns 100 thousand rubles a month before taxes, then it will take each of them less than two years to return 260 thousand rubles, or rather 20 months = 260,000 / (100,000 * 0.13).
Be sure to join our communities on social networks:
