How is the tax deduction calculated when spouses purchase housing? Deduction when buying a home in “common family” ownership: situations from practice Joint ownership how to get a tax deduction

This right is available to spouses who decide to purchase an apartment through an exchange transaction.

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Under an exchange agreement, spouses simultaneously act as sellers and buyers of real estate.

They are allowed to take advantage of the deduction: both as purchasers of real estate and as sellers.

As sellers, a husband and wife have the right to claim if the property has been owned for several years. The amount of deduction upon sale is equal to 1 million rubles.

Conditions

A tax deduction for the purchase of an apartment by spouses is possible if they are in an official marital relationship.

Real estate may be in common ownership, divided into shares. It is possible for a husband and wife to own an apartment on the basis of joint ownership, without separating them into shared shares.

A tax deduction is due if taxpayers have income subject to personal income tax.

This could be work under an employment contract, running a business or other paid activity.

The right to the benefit arises from the moment the apartment is registered in Rosreestr.

The time from which the deduction is calculated is the moment of signing the document on the transfer of the apartment.

Legal basis

The provisions of the article establish the size of the benefit for:

purchase and sale of real estate;
applying for a mortgage or other loan.

The status of joint ownership is established by the RF IC -. The procedure for distribution of deductions is established by Letters of the Federal Tax Service of Russia.

Changes

Until January 1, 2014, the deduction for the common apartment of a husband and wife was distributed within 2 million for two.

From 2020, spouses have the right to claim a full deduction, depending on their share in the apartment, or receive a benefit of 50% or more.

The main change is that they can receive an independent deduction, i.e. It is not the property that is taken into account, but the person receiving the benefit.

Tax deduction when buying an apartment by spouses

The price of the apartment affects. Each spouse has the right to receive 260,000 rubles from the 2 million deduction.

If you are eligible to receive a refund, you should contact the tax office at the location of the apartment or in the area where the spouses actually reside.

It is possible to reduce the taxable income of beneficiaries equal to the amount of the deduction.

The benefit is also available to parents who purchase an apartment and register it for small children.

In joint ownership

By law, all property that spouses purchased during their cohabitation is considered common, except for cases established in the marriage contract (if any).

The law also gives, even when one of them did not participate at all in the costs of purchasing the desired property.

If it is acquired as joint property, then the benefit can be divided between husband and wife by their agreement:

in its absence, benefits are distributed at 50%, although the agreement may provide for a deduction to the account of one of the spouses;
an application for distribution of deductions can be submitted once and cannot be changed by spouses in the future;
depends on the cost of the apartment and the date of its purchase.

If spouses bought real estate before January 1, 2014, then there is a limit on the total benefit of two million rubles. This deduction amount must be divided in half.

For example, spouses Ivan and Sofya Parfenov received an apartment under a paid transaction in 2013 at a price of three million. Each of them will be able to purchase a benefit of one hundred thousand rubles.

If the apartment was bought under the new tax rules, after 2020, then both spouses can receive the full amount of the benefit.

For example, the Vasilyev couple Rodion and Tatyana became the owners of an apartment worth 8.5 million rubles.

The price of the property is more than 4 million, and, therefore, both spouses are allowed to use a deduction of two million. This is equal to: 260,000 rubles. for each.

In shared ownership

If the apartment is divided into shares, then the owner draws up a deduction strictly according to its specified size:

when it turns out that one of the spouses was previously a recipient of the benefit, the other will be credited with an amount equal to the size of the share in the apartment;
if the living space was purchased before 2020, then the largest deduction for it will reach two million for two, regardless of the price of the apartment;
a spouse who does not work and does not receive income does not have the right to refuse his part of the deduction and give it to the other spouse.

To obtain a tax deduction when spouses purchase an apartment in 2020, similar tax rules are used.

This depends on whether one of the spouses has previously used the benefit.

For example, the Artamonov spouses Ilya and Marina became the owners of living space worth ten million (1/2 share each), but Artamonov took advantage of the right to the benefit even before signing the deal.

Then the wife will be able to receive benefits only within her share - 5 million (which will not exceed 260,000 rubles).

If the deal was signed after 1.01. 2020, then each spouse can claim a property deduction.

So, for example, a husband and wife bought a one-room apartment worth 3,500,000 rubles. (in a share ratio of 50%).

In this case, they can count on a deduction of 227,500 rubles.

Registration for one spouse

If, upon purchase, the property was completely transferred to one of the spouses, then the other has the right to receive a deduction in the required amount.

By law, such an apartment is shared, since it is assumed that it was purchased with jointly earned income.

Registration of an apartment in the name of any of the married couple does not deprive the right to refuse part of their deduction in favor of the husband or wife (with the exception of shared registration).

If one has already received a refund before

A spouse who took advantage of a deduction under a previous transaction can count on a repeated deduction only if an agreement is reached on a complete waiver of the deduction.

Refusal in favor of husband and wife

It is better to do this when one of the spouses does not have income on which income tax is calculated. Refusal must be made in writing.

It is not allowed to refuse a deduction in favor of a spouse if part of the benefit amount has already been received.

The spouse who did not use the deduction in favor of the other has the right to such a benefit in the future.

Receipt procedure

The husband and wife submit an application to the territorial department of the Federal Tax Service at the location of the apartment.

To should be attached from each spouse.

The processing time for the application is 15-30 days.

You can ask for a property deduction from the organization at your place of work, for which you should obtain the necessary notification from the tax service.

Common joint property or simply “common property” is the joint ownership of property acquired during marriage (for example, an apartment) by spouses. At the same time, the size of the shares belonging to each of the owners is not highlighted. Spouses own and use this property jointly.

However, just because the apartment was purchased by legal spouses does not mean that the property is jointly owned. 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 to register the apartment as common shared ownership. These two types of registration of ownership for the purpose of obtaining a property deduction are fundamentally different. In order not to make a mistake when preparing documents for a tax refund, it is necessary to accurately determine what kind of ownership the apartment (or other residential real estate) is registered in - joint or shared.

How to determine the type of property in order to receive a deduction?

Only one certificate of ownership is always issued for common joint property. In this case, the apartment can be registered in the name of both spouses, or only of one of them. If there are two or more certificates, then you have joint shared ownership, 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 (purchase and sale agreement, investment agreement in housing under construction or other agreement).

Maximum amount of tax refund

By receiving a deduction, you receive a tax refund of 13% of the deduction amount. The maximum deduction for the purchase of housing is 2 million rubles per person. Additionally, above this limit, you can receive a deduction for mortgage interest. Since 2014, the deduction for mortgage interest has been limited to 3 million rubles; previously, the amount of deduction for interest was not limited.

How is the deduction distributed between spouses?

If the expenses for housing purchased as common joint property were more than 4 million rubles (or exactly 4 million rubles), the deduction does not need to be distributed. Each spouse can receive a deduction 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. This could be, for example, 50/50 or 30/70. The deduction for housing purchased as common joint property does not depend on who the apartment is registered in or who specifically contributed money to pay for it.

Example. In 2014, spouses Alexander and Maria purchased an apartment as joint property for 1,800,000 rubles and distributed the deduction 50/50. Each of them will be able to return tax on 900,000 rubles, and when purchasing another apartment, each of them 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 came into force on January 1, 2014. Before this date, property deductions for the purchase of housing were 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, having taken advantage of 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 a 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 entirely 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 put it 100% on Daria? Yes they can. And the family’s wallet was replenished with 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 takes advantage of the right to deduction, but the second does not do so for some reason, then the latter retains his right to return the tax in the future for subsequent home purchases.

Example. Peter and Svetlana, being married, decided to purchase a residential building for 2,100,000 rubles. When purchasing the house, the house was registered in Svetlana's name. Peter is not listed on the sales contract or on the title deed. By virtue of the law, the house is the common joint property of the spouses, regardless of who has the title to it. The couple decided to distribute the deduction as follows: Svetlana – 0%, Petra – 100%. Thus, Peter will receive a deduction in the amount of 2,000,000 rubles (the maximum amount), and Svetlana will retain her right and in the future will return the money from the purchase of other residential property.

To inform the tax office about your decision, you must document it. To do this, spouses need to draw up and sign an Agreement on the distribution of deductions. This document is submitted along with the 3-NDFL declaration (or an application for notification if you are going to receive a refund through your employer).

It is important to remember that the ratio is determined only once for each property. It will no longer be possible to change the proportion or transfer the remainder of the deduction to the spouse.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

If there is a marriage contract

If, at the time of purchasing an apartment, a marriage contract or other agreement between spouses stipulates their shares in 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 an Agreement on the distribution of deductions.

Distribution of mortgage interest 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 due to the fact that until 2014, the interest deduction was part of the deduction for the purchase of housing.

Since 2014, the deduction for mortgage interest has been enshrined in the Tax Code as a separate basis for a tax refund. In this regard, the ratio chosen to distribute the deduction over the apartment does not in any way affect the percentage in which the spouses decide to divide the return on the interest paid among themselves. If housing was purchased after January 1, 2014, the ratio of the deduction from mortgage interest is determined by the spouses independently by concluding a separate Agreement on the distribution of the deduction. But this 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 for the mortgage interest) so that your return is processed as quickly and without problems as possible.

How to get a tax deduction

On the Taxation website you will find everything you need to get a deduction in any part of Russia. Tax will help you not just prepare and submit documents, but also maximize the amount of your refund, prepare the documents correctly and make the refund process as simple as possible for you. With Taxation, the likelihood that the state will approve the documents and they will not have to be redone will be maximum:

To obtain a completed return and tax refund application on our website, please click the Next button below.

Many families, when purchasing residential real estate, register it in the name of several owners - husband and wife, children, and less often brothers or sisters. There are different reasons for this:

advice from a realtor, specialist, relative;
the need to participate in government programs related to assistance to young families;
desire to avoid possible conflicts regarding the division of property.

The rules that govern the procedure for obtaining a deduction in such situations and its amount completely depend on the time of purchase of a residential property: before 01/01/2014 or later. This situation is due to important innovations in tax legislation.

The date of purchase of an apartment is the date reflected in the certificate of ownership of it or in the deed of transfer of the object in the case of purchasing real estate in a shared building.

Application for distribution of shares of property deduction sample

By purchasing residential space in joint ownership, all its owners have the right to a personal income tax refund through a property deduction. It is distributed by individual agreement between husband and wife. The shares of the required deduction are established by submitting a special application to the Federal Tax Service. Its essence lies precisely in the distribution of parts by which the property deduction itself will be determined. It is compiled only 1 time. In the future, the owners will not be able to change the ratio of shares or transfer the remaining amount.

Sometimes the apportionment statement is called a “waiver of deduction.” However, this is not true. The owner does not give up his part. Simply, the distribution of the deduction occurs in the amount of 100% to 0. At the same time, the spouse with a share size of 0% does not lose his right to the due return.

An application is drawn up by both spouses - the owners of the purchased property. It must be certified by signatures on both sides. There is no specific application form. Therefore it is written freely. This can be done either by hand or in printed form. The most important thing is that it corresponds to reality and is submitted by all owners.

Distribution of property tax deduction between spouses

Family law establishes that all property received by a married couple during marriage is its joint property (RF IC, Art. 33-34). Therefore, it does not matter which of them specifically incurred the costs of purchasing residential real estate. Both are participants in such costs (RF IC, clause 2, article 34).

When a residential property is in common shared ownership, each owner (spouse) has his own specific part. It is clearly stated in the real estate certificate. For example, ½. In this case, the distribution of the due deduction occurs according to the shares established in the certificate.

Neither spouse has the right to renounce his share or return personal income tax for the other. Even if one of them has previously used his right to deduction, the second can claim it in the already established share.
The specific amount of the property owner's deduction depends on:

time of acquisition of living space;
prices of purchased housing.

For residential real estate purchased before January 1, 2014, there is a limit on the amount of deduction - 2 million rubles. Therefore, if the value of a residential property exceeds this amount, then only 2 million will be accepted for distribution.

Example 1.

In 2012 Vasilchikov I.P. and Vasilchikova N.G. We bought an apartment and arranged it for two people. The price of the purchased housing was 2,700 thousand rubles. The Vasilchikovs divided the property in half among themselves - ½ each. The deduction for them will be distributed in accordance with the shares established by them. Since they bought the apartment before 2014, the maximum refund for the entire property will be 260 thousand rubles (from 2 million). Therefore, each spouse will be able to receive the amount of tax paid from 1 million. The amount to be returned for each of the Vasilchikovs will be 130 thousand rubles (1,000,000 x 13%).

Example 2.

In 2013, the spouses Ivanchenko P.A. and Ivanchenko T.I. bought a house. The cost of the purchased property was 1.8 million rubles. Ivanchenko distributed their shares equally – ½ each. The wife is currently unemployed and does not receive any taxable income. The family decided that it was better for the working husband to use the entire deduction (from 1.8 million rubles). The Federal Tax Service refused him because he can only count on the amount corresponding to his share. Spouse Ivanchenko P.A. can return only 117,000 rubles. (1800,000 x ½ x 13%).

Example 3.

Spouses Pirogov T.S. and Pirogov S.A. We bought our apartment in 2013 for 3,400,000 rubles. The ownership of each owner is 1/2. Pirogov T.S. I've used the deduction before. However, Pirogova S.A. has the right to a refund only in accordance with its share (50%) and taking into account the maximum allowable amount: 2,000,000 x 50%. She will be returned 130 thousand rubles (1,000,000 x 13%).

Effective January 1, 2014, the deduction limitation began to apply to the owner rather than to the property. Its amount of 2 million rubles is no longer valid.

Each spouse (owner) can receive a deduction from 2 million rubles if the value of his share is more than this amount (Letter of the Ministry of Finance No. 03-04-05/63812 dated December 11, 2014).

In the case where the value of a share of property is less than 2 million, a citizen has the right to “raise” the deduction to the maximum possible in the future when purchasing another object.

Since 2018, co-owners of property have received an excellent opportunity - when purchasing property worth more than two million rubles in joint ownership, previously each owner could count on a maximum of 130 thousand. The rest of the amount was burned. Under the new rules, the balance can now be used on other residential property purchases in the future.

Example 4.

Spouses Lapin G.G. and Lapina K.T. In 2014 we purchased a new apartment. Its price is 3.1 million rubles. Each spouse's share of property is 50%. Lapin G.G. can take advantage of a deduction of ½ from 3.1 million rubles, that is, from 1.55 million. The return amount will be 201,500 rubles (1,550,000 x 13%).

Example 5.

Spouses Kalashnikov K.P. and Kalashnikov S.M. bought a house at a price of 8 million rubles. The share of each of them is ½. Both husband and wife in this case will be able to receive a maximum deduction of 2 million rubles. and return 260 thousand each.

Example 6.

The Ivanov family purchased the house in 2015 at a cost of 9 million rubles. The husband's share is 80% and the wife's 20%. Consequently, the wife can return tax on a maximum of 1.8 million rubles. (9,000,000 x 20%), that is, 234 thousand. The husband will return 260 thousand (the maximum possible amount).

So, having decided to claim a property deduction for an object that is in shared ownership, pay attention to 3 main points:

when the property was purchased (before January 1, 2014 or after);
the size of the owners' shares;
real estate value.

When registering your home ownership, it is important to think about your part. In the future, this may significantly affect the amount of personal income tax refund and the procedure for its implementation.

To receive a deduction, each owner submits a special application to the Federal Tax Service, which reflects his share in the property. The application must be signed by all owners.

The property deduction for shared ownership has a number of design features, as well as receiving a deduction for a minor child.

Distribution of deductions for common shared ownership

When registering ownership of purchased real estate, many, including married couples, choose common shared ownership: on the advice of an inexperienced realtor or to avoid future conflicts about who owns the purchased property.

Such actions have a negative side when registering a property deduction:

Loss of half of the property deduction (for those who received the right to deduction before January 1, 2014). When purchasing real estate before January 1, 2014, a property deduction in the amount of 2 million rubles is provided to the OBJECT of acquisition, and not to each owner. If several people own the property, then the deduction is distributed in proportion to each person’s share, and there is no opportunity to get the rest of the deduction on the next purchase. It is logical to want to redistribute the deduction in favor of one of the owners, so that one receives the maximum amount from a given purchase, and the second retains the right to deduct in the future. Unfortunately, this cannot be done with shared ownership.

Extending the period for receiving a deduction. The average family in Russia cannot receive the entire amount of the deduction (2 million rubles) at a time, since this requires earning so much in a year. Therefore, this period on average stretches for 4-10 years. There is a low probability that the owners have the same salary, therefore, in order to get the deduction faster, there is a desire to redistribute the deduction in proportion to the income of the owners, which cannot be done with shared ownership. By the way, this problem disappears for those who purchased real estate after January 1, 2014, and if the value of each share is above 2 million rubles.

When purchasing real estate from January 1, 2014 into shared ownership, each owner has the right to a deduction of 2 million rubles (if the value of their share is over 2 million rubles).
According to Letter of the Ministry of Finance of the Russian Federation dated December 11, 2014 No. 03-04-05/63812.
If the cost of the share is below 2 million rubles, then the law provides for the opportunity to increase the deduction to the maximum amount for the next purchase.

Property deduction for a minor child

An individual has the right to a property deduction in the amount of actual expenses incurred both for the purchase or construction of housing, and for the payment of interest on the loan.

Many people, when buying real estate, include their children in the title deed. Naturally, the child had no expenses for the purchase; everything was purchased at the expense of the parents. Is it possible to get a deduction for a minor child? Can.
According to Letter of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 03-04-05/43425.

When it is needed and can be used:

Anyone who will apply for a deduction from the value of the share/property of a minor child has not previously used the deduction.

When purchasing real estate before 2014, you must always declare the right to a deduction for a minor child: when making a purchase entirely in the name of the child or in shares. When allocating a share in property to a child, 2 million rubles are distributed in proportion to each person’s shares, and since the child himself cannot declare his right to a deduction, the deduction from his share is lost.

When purchasing real estate since 2014, you need to apply for a deduction: if the value of the share of any of the parent-owners is below 2 million rubles; if the property was purchased entirely for the child.

The minor retains the right to future deductions.

The parent will not be able to receive the deduction attributable to adults when registering property as shared ownership, only for minor children. The child must be a minor at the time of receipt of the certificate of title or deed of transfer.
According to the Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated March 14, 2013 No. 03-04-05/7-223 “On obtaining a property tax deduction for personal income tax when purchasing an apartment.”

Distribution of deductions in favor of the spouse

The possibility of distributing the deduction in favor of the spouse depends on the year the right to the deduction was obtained (check when you can apply for a property deduction after purchasing a home):

Distribution of the deduction in favor of a spouse in the case of shared ownership is impossible if the right to the deduction arose before January 1, 2014.
The fact is that a certificate of ownership is a document that, in addition to describing the object of acquisition, gives a clear definition of who owns the property. If the spouses’ certificate indicates shared ownership, this means that by mutual consent they decided that this property belongs to them in a certain proportion and it is impossible to redistribute these shares.
In accordance with paragraph 1 of Article 256 of the Civil Code of the Russian Federation, property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different mode of ownership of this property, in particular common shared property.
If the right to a deduction arose after January 1, 2014, then the deduction can be distributed between spouses in any convenient proportion, but not more than 2,000,000 rubles per spouse.
In accordance with Federal Law No. 212-FZ dated July 23, 2013 “On amendments to Article 220 of Part Two of the Tax Code of the Russian Federation”, Letter of the Federal Tax Service dated March 30, 2016 No. BS-3-11/1367.

Property deduction on maternity leave: shared ownership

As a result of registration of real estate into common shared ownership, tax issues arise regarding the possibility of obtaining a deduction in a fairly vital situation: the wife going on maternity leave.

You cannot receive a tax deduction on maternity leave if you have no taxable income.
Solution to the problem: wait until you go back to work, and then file a deduction.

The second owner, if he has income, can begin to receive the deduction immediately; there is no obligation for the owners to apply for the deduction at the same time.

Mortgage interest deduction

The mortgage interest deduction is distributed according to each owner's share of the title deed.

In this case, the owner-spouses have the right to distribute the costs of paying interest on the application in any proportion upon confirmation of the fact of payment of funds to repay the interest.

List of documents for registration of deductions

General documents

Declaration 3-NDFL (order registration at VseVychety.Ru);
passport;
certificate 2-NDFL;
application for a personal income tax refund indicating the account details to which the funds should be transferred.
When receiving a deduction for a minor child:
- child's birth certificate;
- certificate of ownership of the child.

Additional documents

When purchasing real estate under a sales contract;
When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
When purchasing a plot of land;
When building a house;
When purchasing real estate with a mortgage.

Order 3-NDFL registration

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Providing a tax deduction when spouses purchase an apartment

This right is available to spouses who decide to purchase an apartment through an exchange transaction.

Under an exchange agreement, spouses simultaneously act as sellers and buyers of real estate.

They are allowed to take advantage of the deduction: both as purchasers of real estate and as sellers.

As sellers, husband and wife are entitled to claim a deduction if the property has been owned for several years. The amount of deduction upon sale is equal to 1 million rubles.

A tax deduction for the purchase of an apartment by spouses is possible if they are in an official marital relationship.

Real estate may be in common ownership, divided into shares. It is possible for a husband and wife to own an apartment on the basis of joint ownership, without separating them into shared shares.

A tax deduction is due if taxpayers have income subject to personal income tax.

This could be work under an employment contract, running a business or other paid activity.

The right to the benefit arises from the moment the apartment is registered in Rosreestr.

The time from which the deduction is calculated is the moment of signing the document on the transfer of the apartment.

Legal basis

Money for property deduction can be accrued in accordance with the rule of the Tax Code of the Russian Federation - Article 220.

The provisions of the article establish the size of the benefit for:

purchase and sale of real estate;
applying for a mortgage or other loan.

The status of joint ownership is established by the RF IC - Article 34. The procedure for distributing deductions is established by Letters of the Federal Tax Service of Russia.

Until January 1, 2014, the deduction for the common apartment of a husband and wife was distributed within 2 million for two.

Since 2018, spouses have the right to claim a full deduction, depending on their share in the apartment, or receive a benefit of 50% or more.

The main change is that they can receive an independent deduction, i.e. It is not the property that is taken into account, but the person receiving the benefit.

Tax deduction when buying an apartment by spouses

The price of the apartment affects the amount of tax refund. Each spouse has the right to receive 260,000 rubles from the 2 million deduction.

When registering the right to receive a refund, you should contact the tax service at the location of the apartment or in the area where the spouses actually reside.

It is possible to reduce the taxable income of beneficiaries equal to the amount of the deduction.

The benefit is also available to parents who purchase an apartment and register it for small children.

In joint ownership

By law, all property that spouses purchased during their cohabitation is considered common, except for cases established in the marriage contract (if any).

The law also gives spouses the right to deductions, even when one of them did not participate at all in the costs of purchasing the desired property.

If it is acquired as joint property, then the benefit can be divided between husband and wife by their agreement:

in its absence, benefits are distributed at 50%, although the agreement may provide for a deduction to the account of one of the spouses;
an application for distribution of deductions can be submitted once and cannot be changed by spouses in the future;
The amount of the deduction depends on the cost of the apartment and the date of its purchase.

If spouses bought real estate before January 1, 2014, then there is a limit on the total benefit of two million rubles. This deduction amount must be divided in half.

If the apartment was bought under the new tax rules, after 2018, then both spouses can receive the full amount of the benefit.

For example, the Vasilyev couple Rodion and Tatyana became the owners of an apartment worth 8.5 million rubles.

The price of the property is more than 4 million, and, therefore, both spouses are allowed to use a deduction of two million. This is equal to: 260,000 rubles. for each.

In shared ownership

If the apartment is divided into shares, then the owner draws up a deduction strictly according to its specified size:

when it turns out that one of the spouses was previously a recipient of the benefit, the other will be credited with an amount equal to the size of the share in the apartment;
if the living space was purchased before 2018, then the largest deduction for it will reach two million for two, regardless of the price of the apartment;
a spouse who does not work and does not receive income does not have the right to refuse his part of the deduction and give it to the other spouse.

To obtain a tax deduction when spouses purchase an apartment in 2018, similar tax rules are used.

This depends on whether one of the spouses has previously used the benefit.

Then the wife will be able to receive benefits only within her share - 5 million (which will not exceed 260,000 rubles).

If the deal was signed after 1.01. 2018, then each spouse can claim a property deduction.

So, for example, a husband and wife bought a one-room apartment worth 3,500,000 rubles. (in a share ratio of 50%).

In this case, they can count on a deduction of 227,500 rubles.

How to fill out a deduction declaration for the purchase of an apartment in 2018? Find out here.

Registration for one spouse

If, upon purchase, the property was completely transferred to one of the spouses, then the other has the right to receive a deduction in the required amount.

By law, such an apartment is shared, since it is assumed that it was purchased with jointly earned income.

Registration of an apartment in the name of any of the married couple does not deprive the right to refuse part of their deduction in favor of the husband or wife (with the exception of shared registration).

If one has already received a refund before

A spouse who took advantage of a deduction under a previous transaction can count on a repeated deduction only if an agreement is reached on a complete waiver of the deduction.

Refusal in favor of husband and wife

It is better to do this when one of the spouses does not have income on which income tax is calculated. Refusal must be made in writing.

It is not allowed to refuse a deduction in favor of a spouse if part of the benefit amount has already been received.

The spouse who did not use the deduction in favor of the other has the right to such a benefit in the future.

Receipt procedure

The husband and wife submit an application to the territorial department of the Federal Tax Service at the location of the apartment.

The application must be accompanied by a completed Form 3-NDFL from each spouse.

The processing time for the application is 15-30 days.

You can ask for a property deduction from the organization at your place of work, for which you should obtain the necessary notification from the tax service.

Is the right to a property deduction granted when purchasing an apartment a second time? Read here.

Will there be a tax deduction for renovating an apartment in a secondary home? Detailed information in this article.

Required documents

The following must be attached to the application and document 3-NDFL:

document on the purchase and sale of real estate;
deed of transfer;
settlement documents that confirm the fact of transfer of funds to the seller’s account;
registration certificate;
document on the ownership of the living space;
Certificate 2-NDFL from each spouse.

Documents are submitted in person or through a representative by proxy. The amount is calculated per year of circulation.

There is no statute of limitations for this benefit. The main thing is that at the time of filing the spouses have permanent taxable income.

In the video about a tax refund when purchasing a home by a husband and wife

Tax deduction for shared ownership

Last update 2018-01-01 at 11:21

Purchasing real estate in common shared ownership raises a huge number of questions regarding to what extent, how and to which of the owners the tax deduction should be paid.

Tax deduction for the purchase of an apartment in shared ownership

Until the end of 2013, the property deduction limit applied exclusively to real estate and reached 2,000,000 rubles, and after 01/01/2014, each of the owners of residential premises can apply for a benefit, which should not exceed 2,000,000 rubles.
At the same time, it must be taken into account that the date of registration of property rights is taken as the date of acquisition of real estate.

Example 1

Example 2

Tax deduction in cases where a property has two owners

The tax deduction for the purchase of housing for two owners is divided according to the share of each legal owner of the purchased unit.

When purchasing part of the property or with shared participation, one owner cannot direct his tax deduction benefit to the second owner. Exceptions are made for the joint share purchase of real estate by spouses, as well as for deductions for the share owned by a child.

The remaining portion of the deduction that is not used may be carried forward to a subsequent purchase of the property. But do not forget that the total tax deduction for both acquisitions cannot exceed 2,000,000 rubles.

Example 3

Deduction if there are three, four or more homeowners

In cases where housing is purchased by three or more persons, the amount of tax deduction depends on the share of each co-owner.

Example

Tax deduction when selling a share in an apartment

During the sale of a share of living space that was owned for less than the minimum established period, its owner is required to pay income tax. At the same time, the seller is allowed to receive a deduction when selling his part of the apartment in the amount of 13% of the tax paid, but not more than 1,000,000 rubles.

The share to be sold must be registered with the state as a separate unit of sale and purchase, and the minimum specified period of ownership of the property depends on the date and method of acquisition of ownership.

Deduction when selling a share of housing with a tenure of less than 3 years

If the share of the apartment was purchased earlier than January 1, 2016, regardless of the method of acquiring ownership, the shortest period of ownership of the property is 3 years. If the share of the apartment is sold before the expiration of this period, its owner is required to pay income tax. When paying taxes, he can receive a deduction.

Deduction when selling a share of an apartment with a tenure of less than 5 years

If the share of the apartment was acquired after January 1, 2016, the minimum period of ownership depends on the method of obtaining ownership. A minimum period of 3 years is maintained if the ownership of it arose as a result of:

inheritance or receiving as a gift from a loved one;

privatization;

transfer of housing by signing a lifelong maintenance agreement.

In other cases, the minimum holding period is 5 years. If the owner sells the living space without owning it for the above period, he is obliged to file a personal income tax return and pay tax. Also, he is given the right to receive a tax deduction in the amount of up to 1,000,000 rubles. You may not have to pay tax if you owned a share of the apartment for longer than the minimum period.

Those who owned a share of real estate for more than the minimum established period specified above are completely exempt from paying income tax on its sale and from filing a tax return, in accordance with clause 17.1 of Art. 217 of the Tax Code of the Russian Federation, clause 4 of Article 229 of the Tax Code of the Russian Federation.

Tax deduction when purchasing an apartment with a mortgage in 2018 when registering housing for two owners

When purchasing an apartment with a mortgage in 2018 for two owners who are not the borrowers, they have the right to distribute the interest deduction in any proportion they wish. Also, everyone receives a deduction benefit when purchasing 1⁄2 apartments with a mortgage. At the same time, a tax deduction can be obtained for both the cost of housing and mortgage interest:

First, the deduction for the value of the property is returned.
Then the deduction is returned at the cost of interest.

The amount to be returned can reach 13% of the interest paid under the mortgage.

You can read more about deductions when purchasing an apartment with a mortgage here.

Which owner receives a tax deduction when registering an apartment for two?

After changes to the Tax Code, which came into force on January 1, 2014, when registering an apartment for two, both owners can count on a tax deduction. True, those who have previously done so in full cannot take advantage of the benefit. Each of the two owners receives a tax deduction in proportion to its equal share in the purchased property.
Example

How to return a tax deduction for the purchase of an apartment in shared ownership

There are two ways to receive a deduction for the purchase of an apartment in shared ownership:

Registration of deductions through the tax authorities.
Registration of deductions through the employer.

In the first case, you need to submit a 3-NDFL certificate, an application and related documents to the inspectorate. The deduction, in this case, will be transferred to the applicant’s bank account.

In the second case, it is necessary to obtain a corresponding notice from the tax office and provide it to the employer. If the applicant has two or more different employers, he has the right to independently choose the one to whom he will submit the notification. After receiving the document, the employer will pay wages without withholding personal income tax until the end of the year. A significant disadvantage is that the employer will begin payments only from the date when it receives the notification, and not for the entire due period.

You can read in detail about the advantages and disadvantages of both methods of obtaining a tax deduction here.

How to correctly distribute shares when deducting property

Shares in property deductions are automatically distributed according to the shares of co-owners. Redistribution of shares is possible only between spouses. It is also possible to transfer the shares of children to their parents. In other cases, the law prohibits the redistribution of shares when deducting property from co-owners.

Registration of a tax deduction when purchasing a share in a house

When applying for a property deduction for the purchase of a share in a house, the same rules apply as when purchasing an apartment, since the legislation of the Russian Federation regarding the registration of tax deductions considers both apartments and residential buildings as equivalent real estate objects.
The deduction for the purchase of 1⁄2 of a house and land can be received in full, which currently amounts to 2,000,000 rubles, in accordance with paragraph 2. Clause 1 of Article 220 of the Tax Code of the Russian Federation.

Example

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Distribution of deductions by spouses

Features of the deduction for spouses

There are some peculiarities when obtaining a property tax deduction in the case of the purchase of housing by spouses. When buying a home, spouses themselves choose the type of ownership: common shared (divided into shares), common joint (without division into shares) or individual (property is registered in the name of one of the spouses). This will determine how they will be able to receive deductions in the future.

It is also very important when exactly the spouses acquired the right to deduct: the year of signing the act of acceptance and transfer of the apartment, if the apartment was purchased under an equity participation agreement, or the year of receiving a certificate of state registration of ownership of the property, if the housing was purchased under a purchase and sale agreement or a residential building was built before January 1, 2014 or after.

If spouses have common shared property

The deduction amount is distributed between spouses in accordance with their shares indicated in the certificate of state registration of property rights. And there is no other way to redistribute them. Even if, for example, one of the spouses has already exercised his right to a deduction, he will not be able to receive it again or refuse his share of the deduction in favor of the second spouse. Each spouse receives a deduction up to their share.

This also applies to mortgage interest. The amount of interest deduction is distributed in accordance with the size of the share indicated in the certificate. And it doesn’t matter which spouse has the loan agreement.

Each spouse submits a 3-NDFL declaration and a package of documents independently of each other.

If the right to deduction came after January 1, 2014, then each spouse can declare in their declaration the amount of purchase expenses of up to 2 million rubles (depending on the cost of housing) and receive up to 260 thousand rubles (2,000,000 x 13% = 260,000).

If the right to deduction came before January 1, 2014, then, taking into account the value of the property, only 2 million rubles are distributed according to the shares (this is the deduction limit for the entire property until January 1, 2014). And the spouses will be able to receive a maximum of 260 thousand rubles of tax refund (2,000,000 x 13% = 260,000) for the family (provided that there are no other owners).

Example 1. In 2015, the Ivanov couple purchased an apartment for common shared ownership for 5 million rubles using a mortgage. The amount of interest paid was 3 million rubles. Everyone's share in the property is 1/2. Each spouse can declare the amount of acquisition expenses in their declaration at 2 million rubles (deduction limit per owner) and the amount of interest at 1.5 million rubles (3 million x 1/2 = 1.5 million). In total, everyone has to return (2 million + 1.5 million) x 13% = 455 thousand rubles.

Example 2. In 2014, the Smirnovs purchased an apartment as common shared ownership for 2.1 million rubles. Share in the property of Smirnov A.A. 2/3, share in the property of Smirnova E.K. 1/3. Smirnov A.A. will be able to declare the amount of deduction in her declaration of 1.4 million rubles (2.1 million x 2/3 = 1.4 million), and Smirnova E.K. will be able to declare a deduction amount of 700 thousand rubles (2.1 million x 1/3 = 700 thousand).

Example 3. In 2013, the Sidorov spouses purchased an apartment in equal ownership for 3 million rubles (1/2 each). Each spouse can claim 50% of the maximum deduction of 2 million rubles for the entire apartment, that is, 1 million rubles. Receive 130 thousand rubles each for return.

If the spouses have common joint property

According to the Family Code (Articles 33, 34), all property acquired during marriage is common joint property. At the same time, it is important that at the time of purchasing a home (concluding a purchase and sale agreement, equity participation agreement, payment), the marriage between the spouses was formalized and no prenuptial agreement (or contract) was concluded. In this case, it does not matter which spouse has the right of ownership of the purchased housing and payment documents. It is believed that the expenses were made from the general family budget.

Each spouse has the right to submit a separate 3-NDFL return with a separate package of documents confirming the right to deduction (as independent taxpayers).

If the right to a deduction came after January 1, 2014, then each spouse can claim a deduction in full - 2 million rubles, provided that the cost of the purchased housing is 4 million rubles or more. If the cost of housing is less than 4 million rubles, then the amount of the deduction can be redistributed among themselves by drawing up an Agreement (Application) on the distribution of the deduction and submitting it to the inspectorate, along with other documents attached to the declaration. This Application is signed by both spouses.

An important point is the fact that the deduction can be distributed in any proportions, for example, 50% and 50%, 70% and 30%, even 100% and 0%, that is, one spouse can refuse his part of the deduction in favor of the other. For example, if one of the spouses has previously exercised their right to deduct on another item, or if one of the spouses does not have income taxed at a rate of 13%.

An application for distribution of deductions is drawn up and submitted to the inspectorate only once, and in the future it will no longer be possible to change the conditions for distribution of deductions, as well as to refuse your part of the deduction in favor of the other spouse. The mortgage interest deduction is distributed in the same proportion as the amount of purchase or construction expenses. This is indicated in the same Application.

In the case of distribution of the deduction in the ratio of 100% and 0%, the second spouse (who has 0%) will be able to use his right to deduction for another property in the future. Of course, provided that he never used this right before the distribution. Since it is believed that if the taxpayer did not personally apply to the inspectorate for the deduction and did not submit a declaration, then he did not use the deduction.

If the right to deduction accrued before January 1, 2014, then the maximum deduction limit for the entire property is 2 million rubles. And even if housing costs more, spouses can only distribute 2 million rubles between themselves. Otherwise everything is the same.

Example 1. The Andreev couple bought an apartment for 2.2 million rubles in 2012 and registered it as joint property. The wife does not work, so the spouses agreed to distribute the deduction in this way: 100% to the husband and 0% to the wife. As a result, the husband filed a declaration and claimed a deduction in the amount of 2 million rubles.

Example 2. The Kotov couple purchased an apartment for 8.8 million rubles in 2015 as joint property. In this situation, there is no need to distribute the deduction. Everyone can declare a maximum limit of 2 million rubles on their declaration and receive a tax refund of 260 thousand rubles.

Example 3. In 2014, the Maltsev couple purchased an apartment as joint property with a mortgage, the cost of the apartment was 2.5 million rubles, the amount of interest paid was 700 thousand rubles. Since the husband has more taxable income, the couple decided to distribute the deduction in the proportion of 80% to the husband, 20% to the wife. Accordingly, the husband will be able to receive a deduction in the amount of 2.56 million rubles (2 million rubles in cost + 560 thousand rubles in interest), and the wife - 640 thousand rubles (500 thousand rubles in cost + 140 thousand rubles in interest).

How to get the maximum deduction quickly and easily?

If the property is individual

That is, if housing was purchased during marriage, but ownership of the property and payment documents are registered in the name of only one of the spouses. In this case, as already written above, since property acquired during marriage is common joint property (according to Articles 33, 34 of the RF IC), both spouses have the right to a deduction. The deduction can be redistributed by agreement (1) by drawing up an Application for Distribution of the Deduction. The entire deduction can be received by the spouse to whom the title of property is registered (2), then an Application will not be required. If the Application is not submitted upon the first application for a deduction, this is considered to be a distribution of the deduction entirely in his favor.

Example. The Mikhailovs purchased an apartment in 2011 worth 2.6 million rubles and registered it only in the name of their wife. The spouses did not know about their right to the deduction for some time, and when they found out in 2016, they decided that the husband would receive the deduction. Since the wife retired in 2011 and no longer worked, but the husband continued to work. In his declaration, he will declare the deduction amount of 2 million rubles (maximum) and attach to the declaration a Statement on the distribution of the deduction, according to which he will receive 100%, and his wife 0%.

How to get a tax deduction

If spouses have common shared property

Each spouse submits a 3-NDFL declaration and a package of documents independently of each other.

If the spouses have common joint property

Each spouse has the right to submit a separate 3-NDFL return with a separate package of documents confirming the right to deduction (as independent taxpayers).

How to get the maximum deduction quickly and easily?