A tax deduction for the purchase of an apartment by spouses is provided on a general basis, but taking into account the special status of a married couple established in family law, as well as the specifics of shared ownership of the apartment being purchased. By general rule The deduction for the purchase of housing is given to each citizen once in a lifetime.
The refund of tax on the purchase of housing is one of the many benefits provided exclusively to citizens of the Russian Federation. The right to a deduction begins from the moment the relevant rights of ownership of housing are registered.
Each citizen independently determines which of the available images to implement this benefit. It is also allowed to realize benefits at the time of the sale of the apartment, where the deduction is directed to the due tax payment from the sale of housing.
However, spouses should immediately decide on the order in which the specified benefit will be implemented. After all, the actual purchase is made by both of them, and the deduction is given to the person for whom the property is registered. These and other features of the return procedure will be discussed in this article.
According to the tax legislation, the tax refund for the purchase of housing has a limited amount, which depends on the costs incurred:In addition, the following expenses are included in the legislation for which a deduction is made:
The law allows the issuance of a refund when purchasing housing in a building that is still under construction.
The law also defines the conditions, depending on which a refund is granted:If a citizen is not a payer of personal income tax, and also acquires housing at the expense of social subsidies, he cannot claim a benefit.
According to the current tax legislation, citizens are entitled to issue a deduction in one of the following ways:
Confirmation by the tax department of the basis for issuing a refund is a prerequisite only when it is received at the place of employment, as a refund income tax in purchasing a home. Otherwise, a 3 personal income tax declaration can be filed at any time before the end of the tax year or until the citizen expresses a desire to receive a refund.
The procedure for obtaining benefits from the employer is as follows:Such an employee will be exempt from personal income tax from the month when he submitted the appropriate notification from the tax authority.
To receive this notification, the tax authority must submit the following documents:
The return on personal income tax is carried out for such a long time until the amount of the return determined by the tax authority is completely exhausted. When in one tax period it will not be possible to receive the benefit in full, the balance is transferred to the next year.
In addition, if the purchased apartment cost less than 2 million rubles, then the deduction for the balance is provided when selling this or buying new housing. However, in that case, the deduction will be calculated within the remainder of the specified 2 million.
The legislation establishes a special procedure for calculating the return on personal income tax for the purchase of an apartment. It should be noted that these limit dimensions deductions do not mean the amount that spouses can expect to receive from the state. This is the amount based on which the amount of the benefit is determined.
So, the return calculation is as follows:That is, the actual amount of the returned amounts is 13% of the costs incurred. So, if an apartment was bought for 3 million rubles, then the spouses have a total right to count on 4 million. That is, they can share a benefit of 13% of 1.5 million each.
At the same time, each of them reserves the right to receive a refund in the future in the amount of 13% of 500 thousand rubles each. The grounds for receiving a refund in the future will be the same unless the legislation is amended accordingly.
If the purchased housing costs about 5 million, then both spouses will receive the maximum return, that is, 13% of 2 million rubles each. At the same time, both will no longer be entitled to a benefit from future expenses.
Approximately the same procedure for calculating the return on interest on a mortgage. However, there the total return is 13% of 3 million.
When purchasing an apartment, the spouses decide on their own how to arrange it. Civil law allows for several options for real estate registration.
These include:If for a citizen the amount of the benefit is determined in the amount of 2 million rubles, then for a married couple it falls in the amount of 4 million. Spouses in most cases prefer to divide the amount of the refund between themselves, since it becomes possible to maximize the profitability of this benefit. Can I get a double refund?
Spouses can get double tax deduction from buying an apartment. So, when both spouses issue a refund in the form of releasing a part of the personal income tax immediately, then family budget replenish noticeably. Even when they receive a return at the end of the year, there will still be twice as much money as when the apartment and the deduction are issued to one of them.
Can one of the spouses receive a tax deduction? Of course, it can, but all the benefits from receiving benefits when purchasing an apartment for both spouses are lost.
Of course, in order to get the maximum benefit from the deduction, it is necessary that the price of the purchased housing be more than 4 million. In this case, each of the spouses may receive the right to demand a return to the maximum extent, because twice the amount is immediately returned.
Many spouses make the mistake of assuming that the benefit will be given solely on the costs associated with the purchase. For this reason, he receives a deduction less than what is required by law. To prevent this from happening, you need to know what the amount of the deduction is made up of, in what order it is better to issue it.
For this purpose, the following circumstances must be taken into account:
It should be noted that earlier when applying for a benefit tax authority did not request documents certifying the fact of expenses. In this case, the division of the deduction was carried out in proportion to the shares of the spouses.
Starting from 2014, when relevant changes were made to the tax legislation, the tax authorities began to request these documents. At the same time, it is not the shares in the apartment that are important, but the expenses actually incurred by each of the spouses.
That is, even if the apartment is divided in equal shares, but one of the spouses contributed most of the cost of housing, then he will receive a larger deduction. Of course, such a circumstance becomes important when a married couple cannot agree among themselves, argues and is on the verge of a divorce, and the apartment has already been bought.
In families where everything is peaceful, usually the spouses agree among themselves and share the amount of benefits equally for maximum benefit.
At the same time, experts recommend that spouses, depending on the circumstances, distribute the benefit in one of the following orders:
In any case, it is necessary to take into account the benefit of how quickly the benefit is received and in what volumes per payment.
The procedure for granting a return on the purchase of a house on a mortgage was allocated to a special category in 2014. Prior to this, the tax refund was carried out on general grounds according to the cost of housing. But after corresponding changes in tax legislation the return began to accrue on mortgage interest.
However, mortgage interest is not included in the total return. Refunds from the purchase price are still carried out on a general basis in the order indicated above. But mortgage interest is calculated in a completely different way.
So, mortgage interest relief has the following features:The amount of the benefit and the benefit from it in the event mortgage lending depends on how quickly the loan will be repaid, and how much interest will be charged on it.
As for the features of the return on interest on a loan to a married couple, the procedure is similar to the general one.
However, there are some nuances:Return on loan interest leaves little chance for spouses to maneuver. But in fact, this is a tax benefit and, no doubt, is beneficial for a married couple.
Thus, the state is trying to encourage people who work officially and pay taxes.
And in fact, this is one of the ways to constitutionally guarantee the right of citizens to housing.
222, defining the permissive and prohibitive positions of the legislation when making a deduction.
RF Tax Code Article 222. Powers of Legislative (Representative) Bodies of Subjects Russian Federation on the establishment of social and property deductions
Within the limits of the amounts of social tax deductions established by Article 219 of this Code, and property tax deductions established by Article 220 of this Code, the legislative (representative) bodies of the constituent entities of the Russian Federation may establish other amounts of deductions, taking into account their regional characteristics.
RF IC, Article 35. Possession, use and disposal common property spouses
A transaction made by one of the spouses in order to dispose of the common property of the spouses may be declared invalid by the court due to the lack of consent of the other spouse only at his request and only in cases where it is proved that the other party to the transaction knew or obviously should have known about the disagreement of the other spouse to complete this transaction.
The spouse, whose notarized consent to the said transaction was not received, has the right to demand that the transaction be declared invalid in judicial order within a year from the day when he knew or should have known about the transaction.
RF IC, Article 40. Marriage contract
A marriage contract is an agreement of persons entering into marriage, or an agreement of spouses, which determines property rights and obligations of spouses in marriage and (or) in case of its dissolution.
RF IC, Article 14. Circumstances preventing marriage
Marriage between:
Significant changes to the legislation were made in 2012 and 2014, which affected the tax instructions, according to which a tax benefit is currently granted.
Certain situations affect, in principle prohibiting its accrual and the right to claim. Among them:
After the adoption of the new tax law in 2014, spouses began to be recognized as persons authorized to receive tax benefits, on the basis of clause 6 of Art. 220 of the Tax Code of the Russian Federation. Moreover, if one of them has not exhausted the established regulations, which is 260 thousand rubles (13% of 2,000,000), you can “get” the missing tax deduction when buying an apartment by one of the spouses, or transfer it to the purchase of the next property.
The same source of legislation recognizes that the maximum value of taxable housing, amounting to 2 million rubles, is distributed to each recipient of the deduction, and not to the property, as it was before 2014.
These benefits apply only to transactions made after 01/01/2014, previously executed contracts of sale are subject to the old standards of tax benefits.
In 2012, a list of close relatives was considered and approved in a narrowed format, when buying an apartment from whom, a tax benefit is not provided.
If the husband plans to receive a tax deduction when buying his wife's apartment or vice versa, it should be taken into account that the seller of the premises was not relatives on their part(relatedness properties). Such situations can be clearly seen in the table below.
If the property was acquired jointly, then the spouses may, at their own discretion, distribute the amount of authority for property return. In this case, a range of 10 to 90% is used. total cost housing.
In order to distribute the shares at the discretion, it is required, when filling out an application submitted to the FTS branch at the place of residence, indicate the amount of deduction for each applicant. In this case, the following conditions must be observed:
In this case it is allowed to issue a tax deduction when buying an apartment for spouses only on their own share. The exception is situations when one of the spouses loses the authority to receive it. Such cases are considered by the tax authorities individually.
If the husband is temporarily unemployed or the wife is in maternity leave, it is permissible to shift tax periods and receive a property return a year after employment.
You can find out more about how to get a tax deduction when buying a share in an apartment, and in we talked about ways to return income tax for the unemployed.
In this case, the property deduction when buying an apartment by the spouses given to the owner of the apartment. In certain cases, when such person has exhausted the rules for obtaining benefits or is otherwise not entitled to dispose of them, the deduction can be transferred to the spouse on the basis of Article 35 of the RF IC.
To do this, the owner writes a statement to the tax authority, in which he indicates a request for the transfer of powers to the spouse, indicating the reasons for the statement. After the permission is received, the second spouse draws up a property return for himself, in accordance with the procedure established by law.
Download an application for the distribution of property tax deduction between spouses:,.
Sample application for the distribution of property tax deduction between spouses
The tax deduction when buying an apartment for spouses who have issued a mortgage can be increased. It is allowed to receive a larger refund amount, the amount of which consists of two parts:
Based on this, if the apartment and loan agreement issued to the husband, then it is permissible to receive a tax deduction when buying an apartment for the wife from the amount of the cost of housing, on the basis of Article 35 of the RF IC. But the interest on the husband's mortgage is not transferable., since Article 35 of the RF IC and Clause 6 of Article 220 do not apply to this type of expense.
The exception is situations where the wife is a co-borrower on a mortgage. In this case, it is allowed to draw up a deduction for the payment of the interest rate, in the amount established by the parties to the agreement, including in full.
Since property acquired jointly, under the conditions of an officially registered marriage, is considered common, the assets invested in it are also considered common. financial resources, as they were paid from the budget of family expenses.
On this basis spouses can make a deduction for each other. But this rule only applies to the following relations:
If the husband intends to receive a property return for an apartment issued to his wife, it is required to act according to the algorithm:
Download an application for a tax deduction when buying an apartment:,
A sample of filling out a certificate of income in the form of 2-NDFL
Tax return in form 3-NDFL:,.
This is how a sample of filling out a declaration in the form of 3-NDFL looks like
After checking the legal capacity of the declared, the husband of the owner of the apartment is deducted from his tax payments for the current tax period. He will be able to receive them by transfer to his personal bank account, or to a bank card.
These benefits do not apply to citizens living together, but not registered civil relations. And also - to persons who have drawn up a marriage contract, the terms of which cancel the effect of Article 35 of the RF IC.
You can also change the algorithm for obtaining a property return, if it has already been accrued, at any stage, in the future tax period. This procedure is also governed by jointly submitted applications, with the required documentation package attached.
The presented material will help married people understand the nuances of delegating authority to receive a tax deduction when buying an apartment.
The rules that govern the procedure for granting a tax deduction when buying an apartment / house in marriage are different depending on when the property was purchased - before or after January 1, 2014. Significant changes were made to the Tax Code of the Russian Federation in 2014. Below we will consider the intricacies of obtaining a property deduction for spouses. for situations where the property was purchased AFTER January 1, 2014. If you purchased a home before January 1, 2014, then read the article: Features of obtaining a deduction when buying a home by spouses before January 1, 2014.
The note: The date of acquisition of housing should be considered the date of state registration of ownership according to an extract from the Unified State Register of Real Estate Registration when buying under a contract of sale or the date of the transfer deed when acquiring housing under a contract equity participation in construction.
In the case of the acquisition of housing by spouses in common shared ownership, the shares of each of the spouses are clearly defined and registered in the extract from the USRN (certificate of registration of ownership). Until January 1, 2014, in this situation, the deduction was distributed strictly in accordance with the shares in the property.
However, changes in Tax Code RF changed this order. According to the updated Tax Code of the Russian Federation and the opinion of the regulatory authorities, the deduction for the purchase of shared ownership is distributed in accordance with the amount of expenses of each spouse, confirmed by payment documents.
Reason: (Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], the Ministry of Finance of Russia dated June 29, 2015 No. 03-04-05 / 37360, dated June 1, 2015 No. 03-04-05 / 31428, dated March 10, 2015 No. 03-04-05 / 12335).
In this regard, we consider two possible situations:
1) Both spouses bore expenses confirmed by payment documents and each paid his own share. In this case, everyone can count on a deduction in the amount of their incurred expenses.
Example: Spouses Levashov P.V. and Levashova I.S. in 2019, they bought an apartment in common shared ownership (the share of each spouse was 50%). The spouses have payment documents, according to which each spouse paid 1.5 million rubles for their share. In this case, the spouses will be able to receive a deduction in the amount of their expenses for the purchase of an apartment for 1.5 million rubles. To return each of 195 thousand rubles.
2) Officially, the expenses were made by one of the spouses or they are registered by one the total amount for both spouses. In this case, according to the opinion of the controlling authorities, the spouses can distribute the expenses independently (in any proportions) on the basis of the Application of the spouses on the distribution of actual expenses.
Reason: Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], the Ministry of Finance of Russia dated 06/29/2015 No. 03-04-05 / 37360, dated 06/01/2015 No. 03-04-05 / 31428, dated 03/10/2015 No. 03-04-05 / 12335.
This position of the tax authorities is due to the fact that, according to the Family Code of the Russian Federation, regardless of which of the spouses actually paid for the purchase of housing, both of them are considered to be participating in such expenses (clause 2, article 34 of the RF IC).
Example: Being in the official marriage of the wife Berestov G.K. and Berestova N.G. in 2019, they acquired an apartment worth 4 million rubles in common shared ownership (the share of each of the spouses was 1/2). All payments were made by the spouse and payment documents, respectively, were issued in his name. In order for each of the spouses to receive the maximum deduction (2 million rubles), the spouses, together with the rest of the documents, submitted an application to the tax authority for the distribution of actual expenses in the following proportions: 50% (2 million rubles) - Berestov G.K., 50% ( 2 million rubles) - Berestova N.G. In accordance with this distribution, each of the spouses received the maximum deduction in the amount of 2 million rubles (260 thousand rubles to be returned).
In accordance with paragraphs. 4 p. 1 art. 220 of the Tax Code of the Russian Federation, the taxpayer can receive a deduction for credit interest in the amount of expenses incurred for their payment. However, as we have already indicated above, all expenses incurred by spouses in marriage are considered common (Articles 33, 34 of the RF IC). Accordingly, regardless of who actually paid the loan, the spouses have the right to distribute the interest deduction independently in any proportion by writing to the tax authority a corresponding application (Sample application for the distribution of expenses for paying interest on a loan) (Letter from the Ministry of Finance of Russia dated 05/16/2017 N 03-04-05/31445).
Example: In 2019, the spouses Vykhin S.V. and Vykhina Z.K. bought an apartment worth 4 million rubles in common shared ownership (the share of each spouse was 50%). To buy an apartment, Vykhins issued mortgage in the amount of 2 million rubles. At the same time, the loan was fully issued to the wife, and the husband acted as a co-borrower. Loan payments were also made by the spouse. Since the official income of Vykhina S.V. more than his wife, the Vykhins decided to distribute the interest deduction entirely to their husband, writing an application for the distribution of expenses for paying interest on the loan.
As a result:
- Vykhina Z.K. can count on a deduction in the amount of 2 million rubles (260 thousand rubles to be returned);
- Vykhin S.V. can count on a deduction in the amount of 2 million rubles (260 thousand rubles to be returned), as well as a deduction on mortgage interest and return 13% of the interest paid on the loan.
According to the opinion of the tax authorities, spouses have the right to annually change the proportion in which the mortgage interest deduction is distributed. Reason: Letters of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05/63984, dated 01.10.2014 No. 03-04-05/49106.
When buying a home in joint ownership both spouses are entitled to a deduction with the possibility of distributing it by agreement. By default, the deduction is distributed in equal shares (50% each), but spouses can redistribute it in any proportion, up to 100% and 0%. The shares of the deduction are determined by submitting to the tax inspectorate Application for the distribution of the deduction, signed by both spouses (Letters of the Ministry of Finance of Russia dated March 29, 2017 No. 03-04-05 / 18320, dated April 20, 2015 No. 2015 No. 03-04-05 / 19849, Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11 / [email protected]).
When distributing, it is important to remember that:
Maximum size the deduction for each of the spouses cannot exceed 2 million rubles (260 thousand rubles to be returned).
An application for the distribution of the main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be received, including transferring the balance of the deduction to another spouse. Reason: Letters of the Ministry of Finance of Russia dated September 7, 2012 No. 03-04-05 / 7-1090, dated August 28, 2012 No. 03-04-05 / 7-1012, dated July 20, 2012 No. 03-04-05 / 9-890, No. 03-04-05/7-647 dated May 18, 2012.
The note: If the cost of housing is more than 4 million rubles, then when applying to the tax office, it is not necessary to submit an application for a deduction, since the default deduction is distributed by 50%. Accordingly, each of the spouses will be able to receive the maximum possible deduction in the amount of 2 million rubles (260 thousand rubles to be returned).
Example: Spouses Shapovalov O.I. and Shapovalova N.T. acquired in 2019 an apartment worth 4.5 million rubles in common joint ownership. Since the apartment costs more than 4 million rubles, each of the spouses will be able to receive a deduction in the maximum amount of 2 million rubles (for a refund of 260 thousand rubles each).
Example: In 2019, the spouses Avesov E.Z. and Avesova T.M. bought an apartment worth 3 million rubles in common joint ownership. Since Avesov E.Z. the income is greater than that of Avesova T.M., the spouses decided to distribute the deduction in proportion: 2 million rubles to the spouse (to return 260 thousand rubles) and 1 million rubles to the wife (to return 130 thousand rubles). In the future, when buying another home, the spouse will be able to receive a deduction in the amount of 1 million rubles (130 thousand rubles to be returned).
Example: Spouses Ptichnikov P.P. and Ptichnikova A.A. purchased in 2019 an apartment worth 2 million rubles in common joint ownership. Since Ptichnikov P.P. does not work officially, it was decided to redistribute the entire deduction (100%) to the spouse. As a result, the spouse will receive a deduction in the maximum amount of 2 million rubles (260 thousand rubles to be returned).
Prior to January 1, 2014, the mortgage interest deduction was always distributed in the same proportion as the main deduction. However, from January 1, 2014, the interest deduction was separated into a separate type of deduction, and now it can be distributed separately and in a proportion other than the main one (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 16.05. 2017 N 03-04-05/31445, dated 01.10.2014 N 03-04-05/49106). Accordingly, at their request and regardless of the distribution of the main deduction, the spouses can distribute the interest deduction in any proportion (for example, 50/50, 0/100) by submitting to the tax office Application for the distribution of the deduction.
Example: Spouses Chirkov A.B. and Chirkova Ya.V. in 2019, they bought an apartment in joint ownership worth 4 million rubles. To buy an apartment, the Chirkovs took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully issued to the husband, and the wife acted as a co-borrower. The spouses submitted to the tax office an application for the distribution of expenses, according to which they will receive the main deduction at 50% each, and the husband Chirkov A.B. will receive the full deduction for interest. (100% to him, 0% to his wife).
As a result of the purchase, each of the spouses will be able to receive a basic deduction in the amount of 2 million rubles (for a refund of 260 thousand rubles each) from the cost of buying an apartment, and Chirkov A.B. will also receive a deduction for interest in full, regardless of to whom the payment documents for the payment of the loan will be issued.
According to the opinion of the Federal Tax Service of Russia, spouses have the right to annually redistribute the amount of expenses for the repayment of interest on the basis of an application (Letter of the Ministry of Finance of Russia dated November 6, 2015 No.
Example: In 2017, the spouses Tishin E.E. and Silence A.S. bought an apartment in joint ownership worth 4 million rubles. To purchase Tishina's apartment, they issued a mortgage loan in the amount of 2 million rubles, on which interest in the amount of 200 thousand rubles was paid in 2017.
In 2018, the spouses filed an application with the tax office for the distribution of the main deduction and the deduction for interest at 50%. Accordingly, each of them declared the main deduction in the amount of 2 million rubles (260 thousand rubles to be returned) and a deduction for interest in the amount of 200 thousand rubles. x 1/2 \u003d 100 thousand rubles. (to return 13 thousand rubles). In 2019, Tishina A.S. went on maternity leave, and therefore, in 2020, the spouses decided to redistribute the interest deduction completely to the husband (100%), submitting a new application to the tax office for the distribution of the interest deduction in the proportion of 100% - Tishina E.E. and 0% - Tishina A.S.
All property acquired by spouses in marriage is the common property of the spouses (clause 1, article 256 of the Tax Code of the Russian Federation, articles 33, 34 of the RF IC), therefore the deduction can be distributed even when the ownership is registered in only one of the spouses(Letters of the Ministry of Finance of Russia dated April 20, 2015 No. 03-04-05 / 22246, dated March 18, 2015 No. 03-04-05 / 14480, dated March 26, 2014 No. 03-04-05 / 13204).
Accordingly, if the apartment / house is registered only for one of the spouses, then:
The deduction can be fully received by the spouse in whose name the housing is registered. In this case, an application for the distribution of the deduction is not required.
The deduction can be distributed between the spouses by their agreement with the help of a deduction distribution statement. This situation is completely similar to the acquisition of housing in common joint ownership (for more details - Property tax deduction for the acquisition of housing by spouses in common joint ownership) with the only exception: even if the cost of housing is more than 4 million rubles. spouses must submit an application for the distribution of the deduction to the tax authority.
Example: Spouses Balashov I.I. and Balashova U.D. bought an apartment in 2019 for 2 million rubles, which was registered entirely in Balashov I.I. Despite the fact that the apartment and all the documents were issued only to the husband, the spouses decided that the spouse would receive the tax deduction. They submitted to the tax office an application for the distribution of the deduction (100% - to the spouse and 0% - to the spouse) and as a result Balashova U.D. received a full deduction of 2 million rubles (to be returned 260 thousand rubles).
If the cost of the purchased housing is 4 million rubles or more, and none of the spouses has received a deduction before, then it always makes sense to distribute the deduction by 50%, so that everyone can receive a deduction in the maximum possible amount of 2 million rubles (for a refund of 260 thousand rubles. ). Even if one of the spouses cannot use the deduction at the current moment, this right will remain with him in the future.
Example: Being officially married wife Khoroshev K.K. and Khoroshev Yu.A. bought an apartment for 4 million rubles, which was entirely designed for Khorosheva Yu.A. Despite the fact that the apartment and all the documents are issued only to the wife, both spouses decided to receive a deduction for this apartment. They submitted an application to the tax office for the distribution of the deduction (50% to the husband and 50% to the wife), and as a result, each of them received a deduction in full of 2 million rubles (260 thousand rubles to be returned to each).
Example: In 2019, Emelyanov V.I., being married, bought an apartment for 5 million rubles. Despite the fact that the apartment was registered only in the name of Emelyanov V.I., the couple decided to distribute the tax deduction. Considering that Emelyanova The.AND. in 2019 she was on maternity leave (did not pay income tax), in 2020 the spouses filed an application with the tax office for the distribution of the deduction (50% to the husband and 50% to the wife), as well as a declaration for a tax refund Emelyanova V.I. (because he worked and paid income tax). In turn, Emelyanova The.AND. will be able to use her deduction as soon as she has taxable income, for example, she returns to work from maternity leave.
The note: Even in a situation where the owner spouse has already started receiving the deduction (for example, the spouses did not know about the possibility of distributing the deduction), you can contact the tax authority and “redistribute” the unreceived deduction (or part of it) to another spouse. You can learn more about this information in our article: Distribution of the deduction by spouses, if one spouse has already begun to receive a deduction.
When buying a home in common property with a child/children, parents may receive a child share deduction. In more detail, all the features of obtaining a tax deduction for children were considered by us in a separate article:
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 to 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?
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Common joint property or simply "joint property" is the joint ownership of property acquired in marriage (for example, an apartment) by spouses. At the same time, the size of the shares belonging to each of the owners is not allocated. The spouses own and use this property jointly.
However, just because the apartment was bought by legal spouses, does not mean that the property is a joint property. The fact that you are married does not deprive you of the right to determine the exact size of the share attributable to each of you and register the apartment in common shared ownership. These two types of registration of property rights in order to obtain a property deduction are fundamentally different. In order not to make a mistake when drawing up documents for a tax refund, it is necessary to determine exactly what property the apartment (or other Residential Properties) - joint or shared.
Only one certificate of ownership is always issued for common joint property. In this case, the apartment can be issued both for both spouses, and only for one of them. If there are two or more certificates, then you have common shared property, and the rules that we will discuss in this article do not apply to you.
In addition, the type of right can be found in your certificate of registration of ownership. If there is no certificate yet, as a rule, the type of right is described in the contract (contract of sale, contract for investment in housing under construction or other contract).
When you receive a deduction, you receive a tax refund of 13% of the amount of the deduction. The maximum amount of the deduction for the purchase of housing is 2 million rubles per person. Additionally, in excess of this limit, you can get a deduction for mortgage interest. Since 2014, the deduction for mortgage interest has been limited to 3 million rubles; previously, the deduction for interest was not limited.
If the cost of housing acquired in common joint ownership was more than 4 million rubles (or exactly 4 million rubles), the deduction does not need to be distributed. Each of the spouses can receive a deduction in the amount of 2 million rubles. 2 million rubles is the limit established by law.
If the expenses are less than 4 million rubles, the deduction is distributed in any proportion at the request of the spouses. It can be, for example, 50/50 or 30/70. The deduction for housing acquired in common joint ownership does not depend on who the apartment is registered to or who specifically contributed money to pay for it.
Example. Spouses Alexander and Maria in 2014 purchased an apartment in common joint ownership for 1,800,000 rubles and distributed the deduction 50/50. Each of them will be able to return the tax from 900,000 rubles, and when buying another apartment, each retains the right to return money from another 1,100,000 rubles (2,000,000 - 900,000).
This is the procedure for obtaining a deduction, taking into account the changes that entered into force on January 1, 2014. Prior to this date, the property deduction for the purchase of housing was provided only once in a lifetime. If, according to the conditions of the example, the spouses purchased an apartment not in 2014, but in 2013, then, using the deduction of 900,000 rubles, they would no longer have the right to return for another apartment (despite the fact that the amount of the deduction was less than 2 million rubles ).
The deduction can be distributed even in the proportion of 100/0. With such a division, the spouse with a zero share of his legal right to the deduction does not lose and will be able to return the tax in the future on another property in full.
Example. Yaroslav and Daria together bought an apartment for 2,000,000 rubles. Daria is on maternity leave and is temporarily unemployed. The couple decided to issue the deduction completely to Yaroslav and distributed it in the proportion of 100/0 (100% - to the husband, 0% - to the wife). The state returned 260,000 rubles (2,000,000 * 13%) to the family budget. After some time, they bought another apartment for 2,000,000 rubles. Can they distribute the deduction again, but now issue 100% to Daria? Yes they can. And the family's wallet was replenished by another 260,000 rubles.
The distribution of the deduction does not entail the obligation of both spouses to submit documents to the tax office. If one of the spouses uses the right to deduct, and the other does not do this for some reason, the latter retains his right to return the tax in the future with subsequent home purchases.
Example. Peter and Svetlana, being married, decided to purchase a residential building for 2,100,000 rubles. When buying a house registered on Svetlana. Peter is not listed in the sales contract or the title deed. By virtue of the law, the house is the common joint property of the spouses, regardless of who owns the property. The spouses decided to distribute the deduction as follows: Svetlana - 0%, Peter - 100%. Thus, Petr will receive a deduction in the amount of 2,000,000 rubles (the maximum amount), and Svetlana will retain her right and later return the money from the purchase of other residential property.
To inform the tax inspectorate of your decision, you must document it. To do this, the spouses need to draw up and sign the Agreement on the distribution of the deduction. This document submitted along with the 3-NDFL declaration (or application for notification if you are going to receive a refund through your employer).
It is important to remember that for each property, the ratio is determined only once. It will not be possible to change the proportion or transfer the balance of the deduction to the spouse in the future.
How to get the maximum deduction quickly and easily?
The easiest way is to quickly prepare the correct documents for the maximum return and submit these documents with Tax. With the Tax, the inspection will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit them online.
If at the time of the acquisition of the apartment, the marriage contract or other agreement between the spouses fixed their shares in the jointly acquired property, then the deduction is distributed in the same ratio. In order to receive a tax refund, this proportion cannot be changed by signing the Agreement on the distribution of the deduction.
If the right to a tax refund arose from January 1, 2014, then the interest deduction is distributed in the same proportion as the deduction for the apartment for which this mortgage was received. This is because until 2014 the interest deduction was part of the home purchase deduction.
Since 2014, the mortgage interest deduction has been enshrined in the Tax Code as a separate basis for tax refunds. In this regard, the ratio chosen for the distribution of the deduction for the apartment does not in any way affect the percentage in which the spouses decide to share the return on the interest paid. If the housing was purchased after January 1, 2014, the deduction ratio from mortgage interest is determined by the spouses independently by concluding a separate agreement on the distribution of the deduction. But such a distribution procedure (two separate agreements) is just emerging, so we recommend not using it (and making one agreement - both for the cost of housing and mortgage interest), so that your return is processed as quickly and without problems.
On the Taxia website you will find everything you need to get a deduction in any part of Russia. The tax will help not only prepare and submit documents, but maximize the amount of the refund, prepare the documents correctly and make the refund process as simple as possible for you. With Tax, the likelihood that the state will approve the documents and they will not have to be redone will be maximum:
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