Receiving tax deduction for the apartment by the spouses. If the spouse does not work, you can get a deduction for her. Will the spouse be returned in a similar situation

In 2016, not one spouse can apply for a tax deduction, but both. Thus, the deduction amount is doubled.
Mortgage, maternal capital- how is the tax deduction calculated?

Is it important to whom the ownership is formalized?

Any of the spouses has the right to receive a property tax deduction if the property was acquired during the marriage at the expense of common property spouses, and the maximum tax deduction for each of the spouses is 2 million rubles. If a marriage contract has not been concluded between the spouses, which establishes different rules, then the apartment is legally transferred to their common joint property. At the same time, the amount of tax deduction for which each of the spouses has the right to claim can be determined on the basis of their joint application for the distribution of the total amount of expenses for the acquisition of such real estate between them.

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, according to the law, the second spouse also has the right to a tax deduction, as well as the right to state registration of the joint ownership of the apartment after the building is put into operation. According to recent clarifications from the Ministry of Finance of the Russian Federation, the 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%.

Restriction on tax deduction not by the number of real estate objects, but by the amount - 2 million rubles

If there are several transactions on the basis of which the taxpayer acquires real estate, then he is entitled to a tax deduction until the amount of transactions exceeds the maximum deduction amount established by the legislator in the amount of 2 million rubles.
If the price of the contract of participation in shared construction below 2 million rubles, for example, is 1.7 million rubles, then the deduction for the remaining 300 thousand rubles is not made, but, as it were, “reserved” for the taxpayer until the next transaction. That is, when buying another apartment, he will have the right to apply it in relation to the "reserved" 300 thousand rubles, but no more.

If a person did not have a job during the purchase period, can a tax deduction be obtained in the future?

If a person has not worked for a long time, for example, was on maternity leave for three years, they may not have taxable income from which a tax deduction could be made. In this case, the taxpayer retains the right to a tax deduction regardless of the actual date of acquisition of the right to housing. However, if it circulates during the period maternity leave to the tax authority on the issue of obtaining a deduction, the tax authority may refuse to provide a deduction in this specific tax period with the motivation that the deduction will be provided in another tax period, when the applicant has relevant income, from which a deduction can be made.

Maternal capital, " Military mortgage»- how is the tax deduction calculated?

Cash provided to the equity investor for 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.

Mortgages - how is the tax deduction calculated?

In the case of real estate purchases using a mortgage loan, an equity investor, in addition to a property tax deduction in the amount of RUB 2 million. for the purchase of an apartment has the right to provide a property tax deduction in the amount of expenses actually incurred by the investor to pay off interest on mortgage... In this case, the maximum amount of tax deduction for interest paid is 3 million rubles.

The investor will need, in addition to an agreement for participation in shared construction and payment documents confirming its payment through a bank loan, also provide a loan agreement and proof of payment of interest to the bank to the tax authority.

When buying on a mortgage, it is necessary to distinguish between the bank's money and the buyer's money. Usually, the amount of the mortgage loan used to pay for the real estate is indicated in the loan agreement. In addition, such a clause can be made in the contract.

Can I get a deduction only after I have settled in full 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 for participation in shared construction and a deed of transfer signed by the parties, proof of payment of the price of the agreement for participation in shared construction to the developer (payment documents) ... If for financing purposes a mortgage loan was attracted and the application is submitted deducting interest paid 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 bought on a mortgage) through tax office or through an employer?

The decision depends on the preferences of a particular person. Upon receipt of a deduction in the inspectorate from the taxpayer's income, deductions of 13% will be made during the year, and at the end of the tax period they can be returned in a lump sum in full after submission tax return and a set of supporting documents. The owner may receive a deduction for that taxable 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 carried over to subsequent years.

The legislator grants the taxpayer the right to receive the deduction through the employer. In this case, the receipt of the deduction constitutes a payment wages without deduction of 13% of personal income tax from the month in which the employee brings confirmation from the inspection. For getting property deduction through the employer, the buyer must provide a separate application and notification from the tax office confirming the right to a tax deduction. In order to obtain confirmation of the right to a property deduction from the tax authority, it is necessary to submit to the inspectorate an application and documents confirming the right to receive property tax deductions (clause 8 of article 220 of the Tax Code of the Russian Federation). You do not need to fill out a tax return.

According to Civil Code Russian Federation, common property spouses can be of two types: common and shared. The property automatically becomes shared if it was acquired after the conclusion of the marriage contract.

When distributing the amount of funds between the owners, you need 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.

Grounds for obtaining a deduction

The amount of the deduction will depend on when the spouses purchased the property. If this was done before 2014, then it will amount to 2,000,000 for both. You can distribute the funds received among yourself at your discretion.

Refunds are possible if there are certain grounds:

the property was purchased for cash;
the presence of a mortgage;
apartment renovation.

As for the last point, you will need to provide evidence, which can be checks, receipts, etc.

Peculiarities

When purchasing real estate by both spouses, you need to familiarize yourself with some of the features, which will depend on how they can get a deduction. When spouses buy a home, they must choose one of the following types of property:

general share (provides for division into shares);
general joint (does not provide for division into shares);
individual (housing is registered for one of the spouses).

After the introduced amendments 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 do not need to draw up an application for the distribution of the deduction, but dispense with an agreement.

Joint ownership

In the case when the apartment was bought as a joint property, in a package collected documents you need to add a statement that talks about the distribution of the tax deduction between the spouses. Percentage can be anything: 20% at 80%, 50% at 50%, 0% at 100%. It all depends on the agreement.

If one of the spouses refused to deduct in favor of the other, then he is not deprived of the opportunity to receive cash... Subsequently, an application for receipt of payment in full can be submitted, but only if there are grounds.

Because maximum size the deduction is 2,000,000 rubles, when the 50% share is distributed to 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 other can exercise his right in the future if he buys a new property.

Shared ownership

If the spouses bought housing 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, at 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 a ratio of 0% to 100%. The advantage of joint ownership is that the spouse who has refused the deduction in favor of the other spouse can exercise his right later.

Sole ownership

If the distribution was carried out to one spouse, then he has every reason to receive cash payments in full.

Required documents

To apply for a tax deduction for a spouse, you will need to collect the following package of papers:

papers that confirm the payment of interest;
papers that confirm ownership of real estate (for example, a purchase and sale agreement);
application for waiver of property deduction in favor of the spouse;
application for the distribution of the deduction between the spouses;
a mortgage agreement that has a payment schedule;
Marriage certificate;
certificate of ownership of real estate;
a certificate in the form 2-NDFL from the spouse in whose favor the deduction was made.

Is it possible to refuse a tax deduction in favor of a spouse and how to issue it

The spouse in favor of whom the deduction is being made can only refuse if he does not pay income tax. The filling form can be taken 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 the rest of the cases, the deduction is carried out in a lump sum, when all the specified information and documents have been 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, therefore, 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 formalize the waiver of the tax deduction, the spouses need to agree among themselves about 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 carried out in full, then he must indicate in the application that he wants to receive funds according to his place of employment. Therefore, you need papers that confirm his income.

What is indicated in the application

The document should say that the spouses want to distribute funds among themselves, or one of them refuses the amount in favor of the other. Personal information about the wife and husband, as well as about the place of employment is indicated. If the spouse refused, then he is not obliged to explain the reason. At the end of the document, the signatures of both parties are affixed.

Buying real estate after 2014

If the spouses have registered the ownership after 2014, then the amount of the deduction for each of them will be 2,000,000 million rubles. You can do redistribution in favor of a spouse with a higher salary. But this is not worth doing if you need to get money as soon as possible. The ability to collect the rest of the tax deduction becomes available after purchasing the next purchase.

Payment of funds

Get a tax deduction for your spouse two ways:

Through the Federal Tax Service. In this case, the funds are transferred large sum once a year.
Through an employer. The salary will not be charged 13% until the required amount is reached. All that is required from the applicant is to submit the necessary documentation every year.

If you use the first method, then the money will be credited every month, if the second, the FTS will transfer the funds to the applicant's current account after four months from the date of application.

Conclusion

A citizen has the right to refuse a tax deduction in favor of a spouse, given opportunity provided by law. But it will be beneficial to give a refusal if the money goes to family budget.

In addition, in a recent article we figured out.

Tax deduction when buying an apartment by spouses, it 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 a deduction for the purchase of housing is given to each citizen once in a lifetime.

A home purchase tax refund is one of the many benefits provided exclusively to citizens of the Russian Federation. The right to deduction comes from the moment of registration of the corresponding rights of tenure.

Each citizen independently determines which of the available images to realize this benefit. It is also allowed to realize benefits at the time of the sale of an apartment, where the deduction is sent to the due tax payment on 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 carried out by both of them, and the deduction is provided for the person for whom the property is registered. These and other features of the return registration procedure will be discussed in this article.

According to tax legislation, tax refunds on the purchase of housing are limited, which depends on the costs incurred:

When purchasing real estate for cash, the amount of the refund provided is calculated from the purchase price, but within 2 million of the indicated value.
When purchasing a home on credit, in addition to the specified 2 million, a deduction is provided for the interest accrued on the loan, but at the rate of no more than 3 million within the interest.

In addition, the legislation refers to the expenses for which the deduction is drawn up:

renovation work, preparation of estimates and projects;
purchase of building materials;
costs of payment for services construction organizations(hiring workers).

The law allows the issuance of a refund when purchasing a home in a building that is still under construction.

The law also defines the conventions, depending on which the refund is provided:

conclusion of a sale and purchase transaction between people who are not dependent among themselves;
purchase at the expense of your own money or a loan;
purchase of a house within the Russian Federation;
registration of housing rights;
payment of personal income tax(income tax individuals).

If a citizen is not payer of personal income tax, and also purchases housing at the expense of social subsidies, he cannot claim a benefit.

According to the current tax legislation, citizens are entitled to draw up a deduction in one of the following ways:

by exemption from personal income tax at the place of work;
as a lump sum payment at the end of the tax year.

One way or another, in order to issue a return, you must complete the following steps:

to collect Required documents;
submit to tax form 3 personal income tax.

Confirmation by the tax department of the grounds for issuing a refund is a prerequisite only when it is received at the place of employment, as a refund income tax in the acquisition of a home. Otherwise 3 Personal income tax declaration can be filed at any time before the end of the tax year or until the citizen wishes to receive a refund.

The procedure for obtaining a benefit from an employer is as follows:

it is necessary to obtain a confirmation of eligibility for the deduction from the tax office;
submit the specified document to the employer's accounting department.

Such an employee will be exempted from personal income tax from the month when he submitted the relevant notification from the tax authority.

To receive the specified notification, the tax authority must submit following documents:

apartment purchase agreement;
credit agreement;
receipts and receipts certifying that repair costs were incurred;
certificate of registration of ownership of housing.

Refunds under NFDL are carried out as long as a certain tax authority the refund amount will not be absolutely exhausted. When it will be impossible to receive the benefit in full during one tax period, the remainder is carried over to the next year.

In addition, if the purchased apartment cost less than 2 million rubles, then a deduction for the remainder is provided when selling this or buying a new home. However, in that case, the deduction will be calculated up to 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 the above deduction limits 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 order of calculating the return is as follows:

the amount of the benefit is 13% of the value of the purchased property;
only 2 million of the cost of the object is taken into account when it costs much more;
if the property is of a lower value, then the citizen retains the right to a benefit within 13% of the balance from 2 million.

That is, the actual size of the refunded amounts is 13% of the expenses incurred. So, if the apartment was bought for 3 million rubles, then the spouses in total have the right to count on 4 million. That is, they can share the benefit of 13% of 1.5 million each.

Moreover, 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 obtaining 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 have the right to a benefit from future expenses.

Roughly the same procedure for calculating the return on interest on a mortgage. However, there the total return is 13% of 3 million.

When acquiring an apartment, the spouses decide at their own discretion how to arrange it. Civil law allows several options for real estate registration.

These include:

In the joint ownership of the spouses - with it, the amount of the benefit is divided between the spouses in proportion to their expenses.
Joint property of the spouses - when the apartment is decorated in this manner, the amount of the benefit is divided equally.
Sole proprietorship is an option in which the apartment, and, accordingly, the benefit is issued to one of the spouses.
Own joint, with the participation of children - in this option, the amount of the benefit is divided equally between the wife, husband and children. For children, the parents can issue a deduction by mutual agreement for one of them or for each equally.

If for a citizen the amount of the benefit is set at 2 million rubles, then for a married couple it is 4 million. In most cases, spouses prefer to divide the refund amount among themselves, since it becomes possible to realize this benefit in the most profitable way. Can I get a double refund at the same time?

Spouses can receive a double tax deduction on the purchase of an apartment. So, when both spouses will issue a refund in the form of releasing a part of personal income tax at once, then the family budget will be significantly replenished. 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 of receiving benefits when purchasing an apartment for both spouses are lost.

Of course, in order to get the maximum benefit from the deduction, the purchase price of the property must be more than 4 million. In this case, each of the spouses can obtain the right to demand a refund within the maximum limits, because it returns twice at once large sum.

Many spouses make the mistake of believing that the benefit will be provided solely for the cost of the purchase. For this reason, the deduction is less than the statutory requirement. To prevent this from happening, you need to know what the deduction amount consists of, in what order it is better to issue it.

For these purposes, the following circumstances must be taken into account:

Costs own funds for the purchase of housing, including borrowed funds, as well as interest on them. Expenses related to home renovation.
Limit limits and deduction balances for each of the spouses, if they have previously exercised their eligibility for this benefit.
Evaluating the financial benefits from receiving funds gradually or at once.
Opportunities to receive benefits by transferring a deduction for the next purchase or sale of housing.

It is worth noting that earlier, when applying for a benefit, the tax authority did not request documents certifying the fact that the costs were incurred. In this case, the division of the deduction was carried out in proportion to the shares of the spouses.

Starting from 2014, when the corresponding changes were made to the tax legislation, the tax authorities began to request specified documents... In this case, 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 with each other, argue and are on the verge of 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 the benefit 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:

If one spouse works in a pair, then it is better to issue the entire refund to him. But this does not mean that the second spouse will no longer be able to receive the deduction. If he officially finds a job, then a deduction can be issued for him in the future, having previously indicated that the remainder of the cost of the apartment in excess of the benefits of the first spouse was paid by the second.
If both people work in a pair, then when dividing the benefits, it is necessary to proceed from the size of the salary of each of them. That is, whoever has a higher salary will receive the most of the deduction. This will make it possible to use the benefit even more profitably.

In any case, it is necessary to take into account the benefit from how quickly the benefit will be received and in what volumes for one payment.

The procedure for granting a return on the purchase of a home on a mortgage was singled out in a special category in 2014. Prior to this, the tax refund was carried out on a general basis according to the cost of housing. But after the corresponding changes in tax legislation the return began to accrue on the interest of the mortgage.

However, the mortgage interest in size total return not included. Refunds from the purchase price are carried out in the same way on a general basis in the order indicated above. But mortgage interest is accounted for in a completely different way.

So, the mortgage interest benefit has the following features:

repayment of mortgage interest is calculated on the entire amount of interest for the entire period of lending;
accrual occurs as the loan is repaid in proportion to the funds paid;
the maximum amount of the mortgage interest benefit is 3 million rubles for each citizen.

The amount of the benefit and the benefit from it in case mortgage lending depends on how quickly the loan will be repaid, and how much interest will be charged on it.

As for the peculiarities of the interest return on the loan to a married couple, the procedure is similar to the general one.

However, there are some nuances:

the refund is given to the spouse who actually pays the loan;
interest discount can be received only at the end of the year;
if the spouse who is actually paying the loan cannot prove this fact with documents, then the benefit will be issued to the spouse for whom the loan was issued.

Repayment of interest on the loan leaves little chance for spouses to maneuver. But in fact it is tax relief and, undoubtedly, brings benefits to the married couple.

Thus, the state is trying to encourage individuals who lead labor activity officially and pay taxes.

In fact, this is one of the ways to constitutionally guarantee the right of citizens to housing.

Respectively, unemployed spouse is not entitled to receive a property tax deduction.

The possibility of transferring the deduction depends on which (shared or joint) ownership the property was purchased in.

If the dwelling is acquired in common shared ownership, then each of the co-owners can take advantage of the property tax deduction based on his share in the specified property.

Let's say the shares of the wife and husband are equal (50% each). In this case, you cannot redistribute the deduction shares and apply a deduction of 75% or 100% to the husband, and 25% or 0% to the wife, respectively.

In this case, can one of the spouses give up their part of the tax deduction altogether in favor of the other?

No, he can not. This explanation was given by the Ministry of Finance in a letter dated 01.07.2009 N 03-04-05-01 / 509... The RF Tax Code does not provide for the redistribution of property deductions 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.

Citizens make the decision to purchase housing in joint or shared ownership independently.

However, it should be remembered that by distributing the property tax deduction, each of the spouses exercises their right to receive it (letter from the Ministry of Finance dated 10.15.2007 N 03-04-05-01 / 337). Re-granting of the right to this property deduction is not possible.

Thus, if the spouses submitted an application to the Federal Tax Service Inspectorate about the proportion in which the deduction should be distributed between them, then the application cannot be canceled or corrected (letters of the Ministry of Finance dated 07/08/2010 N 03-04-05 / 9-381, FTS dated 15.10.2009 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 the taxpayer who took advantage of the deduction.

But the FTS 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 of 0 rubles. Then the co-owner of the acquired apartment, who had not previously received a property deduction, can be provided with the deduction in full (Letters of the Federal Tax Service of Russia dated 12/11/2009 N 3-5-04 / 1838, dated 26.10.2009 N 3-5-04 / 1595).

You can read more about this in other subsections of this site.

Situation

The spouses purchased an apartment at the expense of the general income. The contract of sale and purchase of the apartment, payment documents and a certificate of registration of ownership rights are issued in the name of the wife.

Question

In this case, can the husband receive a property tax deduction?

AAA-Invest specialists will perform for you the services of filling out and filing a tax return on 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!

The tax deduction for the purchase of housing is one of the types of property tax deductions provided for by law (Article 220 of the Tax Code of the Russian Federation). From the point of view of the benefits of the taxpayer, it can be designated as the right to financial compensation for the costs incurred for the purchase of real estate. It is up to the taxpayer to exercise such a right immediately, including choosing the most profitable option for its implementation, or to postpone it until the sale of the property acquired into ownership.

The legislation is flexible in terms of granting property deduction. The task of the spouses already at the stage of buying an apartment is to carefully and competently determine how best to register the property, and which option of deduction, based on this circumstance, should be preferred as the most profitable.

So, today we will analyze in detail the tax deduction for spouses when buying an apartment.

Grounds for obtaining a deduction and its amount

The right to deduction arises regardless of whether the apartment was purchased at own expense or at credit funds... The combination of these two sources of purchase financing is also allowed.

The amount of the deduction is limited:

Actual expenses for the purchase of an apartment (share in an apartment, room), but not more than 2 million rubles for each applicant.
Actual expenses, but not more than 3 million rubles, to pay off interest on a loan - on a mortgage, where the purchased apartment (share in the apartment, room) acts as a pledge, or on a loan taken strictly for the purpose of buying a home.

The expenses for the purchase of an apartment include not only the funds paid to the seller under the purchase and sale agreement - the cost of housing, but also the documented expenses (the list is exhaustive):

for the development of estimates, project documents for finishing the apartment;
for finishing materials;
for finishing work.

The right to deduction applies to both the sales contract and the contract equity participation... According to the law, in order to receive a deduction, it is enough to acquire the right to an apartment in a building under construction.

Others mandatory conditions deduction received include:

Purchase of housing located in Russia.
No signs of a deal concluded between interdependent persons... With regard to the situation under consideration, such transactions mainly include contracts between spouses, children and parents, brothers, sisters, trustees (guardians) and wards, as well as between persons, one of whom is subordinate to the other by virtue of official position... In addition, the right to deduction does not apply if the apartment is purchased from an organization where the buyer is a manager or has a certain share of participation - depending on the situation, 25% or 50%.
Using your own or borrowed money... You cannot include in the expenses the funds of the capital, social subsidies, compensation from employers and similar sources of funds for purchasing housing.
The applicant for the deduction has a registered ownership of the apartment or his participation in shared construction. If the property is registered in the name of children (child) under the age of 18, then claimants for the deduction must officially confirm that they are parents or guardians (trustees).
Applicants for the deduction must be payers of income tax, since the deduction applies only to personal income tax that has already been paid or payable, depending on the chosen method of exercising their right.

The duties of claimants for the deduction include:

collection and submission of documents confirming the right to deduct - an apartment contract, loan agreement, payment documents in terms of costs incurred and others;
preparation and submission of a declaration in the form of 3-NDFL - for cases of exercising the right through the tax authority (refund of part of the paid income tax);
preparing and submitting a tax deduction application to your employer ( tax agent) - if you wish to exercise the right immediately after it arises, but on condition that such a right is confirmed by the tax authority (reduction or exclusion of the amount of income tax from the salary).

If the deduction limit is not exhausted, the balance is carried over to the next tax period, etc. to complete exhaustion. The rest of the limit can be used for the purchase or construction of another real estate object, with the exception of the deduction provided for compensation of expenses for credit interest... It should be noted that the rest of the limit does not increase with subsequent amendments to the legislation and an increase in limit size deduction. The available limit is determined at the time the right of deduction arises.

Tax deduction based on the ownership status of the apartment

When spouses buy an apartment, they have the right to independently determine how to register ownership. Considering that the Tax Code of the Russian Federation makes the right to a tax deduction dependent on the applicant's right to real estate, this circumstance affects the possibility for each of the spouses to receive his deduction, as well as the conditions for obtaining it and the limits.

There are four cases., depending on which the conditions and procedure for receiving a tax deduction by spouses are somewhat changed:

In most cases, the spouses prefer to carry out the deduction section. This is done based on the cost of the apartment and additional costs that may be included in the cost. At the same time, in order to take advantage of the maximum available limit(4 million rubles, where 2 million rubles are for each spouse), you need to divide the deduction in the proportion 50/50. If divided in a ratio of 100/0, then one spouse will have the right to claim 2 million, and the other will not receive anything. Why is this happening? Despite the fact that in practice the term "deduction section" is often used, in fact the section is made at the level of the amount of expenses that give the right to deduction. Naturally to qualify for maximum deduction, it is necessary that the costs be equal to or more than 4 million rubles and at the same time each of the spouses could exercise their right to compensation within 2 million rubles.

It is important that from the standpoint of obtaining a deduction when a spouse buys an apartment, much depends on the agreement reached between them on the basis of a preliminary analysis and calculations, which will be more profitable. From the point of view of the law (Family Code), all expenses of the spouses during the marriage are general expenses, and the 50/50 ratio is used by default for their division. If there is no formal agreement between the spouses that changes this rule, it will apply.

For the purpose of obtaining a tax deduction by one of the spouses or each of them within their limit, it is advisable to take into account:

The amount of own expenses and the amount of interest on the loan for the purchase of an apartment. Deductions are not cumulative and the spouses can claim a maximum of 13% (personal income tax) × 4 million rubles (for expenses) and plus 13% x 3 million rubles (for interest).
Availability of the right to receive a deduction and the amount of the tax deduction limit available to everyone.
Financial and other benefits when using one or another option for obtaining a deduction, including for the future, especially if the arising right to deduction allows it to be transferred to the next year and (or) to another property.

Tax deduction for the acquisition of housing by spouses in common shared ownership

General shared ownership for an apartment - a fairly simple situation to determine the rights of spouses to deduct. Changes effective after 01/01/2014 made serious adjustments compared to what was before this date.

Previously, spouses did not have to worry too much about who and in what amount the deduction was due - they had to focus only on the size of the share. After amending the Tax Code of the Russian Federation and according to several clarifications of the Ministry of Finance of the Russian Federation, it is now necessary to take into account not the size of the shares, but the expenses actually incurred and documented by each spouse. And here two situations are possible, any of which the spouses themselves can create and, accordingly, agree on who will use the deduction and to what extent:

Distribute the costs as the spouses see fit, so that everyone has the right to a deduction in the amount that they agree on. The main thing is that it is clear from the payment documents who exactly incurred the expenses, or to make sure that the depersonalized payment documents do not overlap when they are presented for the purpose of obtaining a deduction.
One of the spouses will become a claimant for the deduction, since he made all the calculations, or the costs go alone total amount, which cannot be divided or do not want to do it.

How to proceed is an individual decision. If one of the spouses does not work, of course, it is wiser to transfer the right to receive the entire deduction to the working spouse. If both work, then a lot depends on who gets how much, how you want to get a deduction - quickly and in full, or stretching out over the years, what are the spouses' plans for the future acquisition of real estate and many other aspects.

Tax deduction for the acquisition of housing by spouses in common joint ownership

This situation looks even simpler than the previous one. Costs are recognized as general expenses by default, regardless of who actually incurred them. The only thing that is required of the spouses is to analyze what will be beneficial, come to an agreement and submit to the Federal Tax Service Inspectorate a statement on the distribution of the deduction, for example, 50/50, in a different proportion or even 100/0.

It is important to consider:

you can determine the shares only once and you will not be able to change them, with the exception of the deduction for credit interest;
if the cost of an apartment is more than 4 million rubles, it is planned to distribute 50/50 shares, there is no need to submit an application - each spouse will have a maximum allowable deduction limit of 2 million rubles.

Deduction in case of registration of housing alone for one of the spouses

The fact of registration of the apartment in the ownership of only one of the spouses does not particularly affect the right to receive a deduction. Some differences will be observed only in the procedure for obtaining it:

The entitlement to the deduction can be divided in proportions as the spouses see fit.
If it is decided that 100% of the deduction will be received by the spouse for whom the apartment is registered, applications for the distribution of shares in the IFTS are not required.
If the spouses deem it necessary to distribute the deduction in some proportions, say, 50/50, then you will need to provide a corresponding statement to the Federal Tax Service Inspectorate. It is served regardless of the cost of the apartment (more or less 4 million rubles).

Tax deduction in the case of registration of housing in common ownership with children

When purchasing housing, many parents, when registering their property, include in the list of owners and their children. This can be either joint or shared ownership.

Until 2014, when the issue of tax deduction claims was linked to the presence and size of shares in the right common property, it was impossible to get the money. Even though, for obvious reasons, the expenses for the purchase of housing were borne by the parents or guardians (trustees). Today, everything has changed: the share of the child (s) is included in the calculation, and both spouses or one of them can increase their deductions. Parents need to prepare a corresponding statement on the distribution of the child's share and submit it to the Federal Tax Service Inspectorate.

When accounting for the purpose of obtaining a deduction for the share of the child (children), it is necessary to understand:

Parents use their right to deduction only within the framework of their right, within their limit. The child's share only removes possible restrictions that prevent the use of all 2 million rubles, or in the aggregate amount of spouses 4 million rubles.
The fact that the parents have taken into account the child's share does not deprive the latter of the right to benefit from his tax deduction in the future.

Even if the apartment is fully registered in the name of the child (children), parents can receive the deduction due to them in full, if, of course, they incurred the costs of purchasing this property.