Tax deduction for a non-working spouse. Refunds in case of common joint ownership. The lawyer, Ph.D. n. Julia Verbitskaya

, rights and obligations of spouses, tax deduction

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Good afternoon.

Yes, you can, since it is still a joint property, regardless of who the property is registered to, you just need to write a statement and distribute the deduction to them:

Letter of the Ministry of Finance of the Russian Federation of 05/19/2011. N 03-04-05 / 1-362
Question: In the summer of 2010, the spouses purchased an apartment worth 2,000,000 rubles. All documents for the apartment were issued in the name of the spouse as the sole owner. Since October 2010, the spouse has not worked and is registered at the employment center. Does the spouse have the right to receive a property tax deduction for personal income tax, given that the apartment is jointly acquired in marriage?
Answer: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER dated May 19, 2011 N 03-04-05 / 1-362
The Department of Tax and Customs Tariff Policy considered the letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter - the Code) explains the following.
According to paragraphs. 2 p. 1 art. 220 of the Code, when determining the size of the tax base with respect to income taxed at a tax rate of 13%, the taxpayer has the right to receive a property tax deduction in the amount of actual expenses incurred, in particular, for the purchase of an apartment in the territory of the Russian Federation, but not more than 2,000,000 rubles ... In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property. It follows from this that if the payment of the costs of acquiring an apartment was made at the expense of the spouses' common property, both spouses can be considered to be involved in the costs of acquiring that apartment. If, when purchasing an apartment, payment documents and a certificate of ownership of this apartment are issued to one of the spouses, the other spouse also has the right to receive a property tax deduction for the costs of acquiring this apartment.
In accordance with para. 25 pp. 2 p. 1 art. 220 of the Code when acquiring property in common joint ownership, the amount of property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their written application. At the same time, re-granting of the right to receive this property tax deduction is not allowed.
Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN 05/19/2011

RF IC, Article 34. Joint property of spouses
1. Property acquired by spouses during marriage is their joint property.
2. The property acquired by the spouses during marriage (common property of the spouses) includes the income of each of the spouses from labor activity, entrepreneurial activity and the results of intellectual activity, pensions, benefits received by them, as well as other monetary payments that do not have a special purpose ( amounts of material assistance, amounts paid in compensation for damage due to disability due to injury or other damage to health, and others). The common property of the spouses is also the movable and immovable things acquired from the common income of the spouses, securities, shares, contributions, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage. regardless of the name of which of the spouses it was acquired or in the name of whom or which of the spouses the funds were deposited.

Sincerely.
Dmitry Vasiliev.

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Naumova Anastasia

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Hello.

Your wife is eligible to receive a home purchase deduction, but this will require both spouses to apply for the distribution of the deduction:

Letter of the Ministry of Finance of Russia No. 03-04-05 / 22246 dated April 20, 2015
The Department of Tax and Customs Tariff Policy has considered the letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Article 34.2 of the Tax Code
The Russian Federation (hereinafter - the Code) explains the following.
It follows from the letter that the spouses in 2014 in a common joint
property was purchased apartment with funds from the trust
credit. In this case, the documents were issued for one of the spouses.
In accordance with paragraph 1 of Article 220 of the Code, when determining the size
tax base in accordance with paragraph 3 of Article 210 of the Code
the taxpayer is entitled to receive, in particular, the following
property tax deductions:
- property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or acquisition on the territory of the Russian Federation, in particular, apartments. At the same time, according to subparagraph 1 of paragraph 3 of Article 220 of the Code, the size of the property tax deduction cannot exceed 2,000,000 rubles;
- property tax deduction in
the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) actually spent on new construction or the acquisition of an apartment on the territory of the Russian Federation, in particular, an apartment. At the same time, in accordance with paragraph 4 of Article 220 of the Code, this property tax deduction is provided in the amount actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles.
In accordance with the provisions of the Civil and Family
of the codes of the Russian Federation property acquired by spouses during
marriage is their joint property. Moreover, it does not have
meaning, in the name of which of the spouses such property is registered, as well as by whom
of these, money was deposited upon its purchase.
Thus, each spouse is eligible for a property tax deduction.
In relation to property in common joint ownership,
property tax deduction provided for in subparagraph 1 of paragraph 3
article 220 of the Code, each of the spouses has the right to receive based
the amount of expenses paid by each of the spouses, confirmed
payment documents, or on the basis of the spouses' application for
distribution of expenses for the acquisition of real estate, but not more than 2,000,000 rubles for each of the spouses.

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Hello! Property acquired by spouses in marriage is jointly acquired, unless otherwise provided by the marriage contract.

Accordingly, both spouses paid for the purchase of the apartment.

To receive a deduction, the spouse needs to collect all the documents for the apartment, draw up a tax return of 3 personal income tax, for 2015, a certificate of 2 personal income tax from work, as well as an application for the distribution of expenses and submit all this to the tax authority.

The term for a desk audit is three months, then the application for a refund will be considered and the money will come to the account.

Good day!

If a marriage contract has not been concluded between the spouses, providing for a separate or shared regime of ownership of property, it is considered that the property is in common joint ownership and each of the spouses has the right to a property tax deduction, regardless of which of the spouses it is registered in. Thus, in relation to property in common joint ownership, the property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code, is distributed among the co-owners in accordance with their written statement. The tax deduction for the spouses can be distributed between them upon application in any proportion. At the same time, the receipt of the maximum deduction by one spouse does not deprive the other spouse of the right to receive the deduction in future transactions.

All property acquired in marriage is considered the common joint property of the spouses (clause 1 of Art.256 of the Civil Code of the Russian Federation, Art. provided that the marriage contract is not concluded between the spouses (letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-04-05 / 7-87, dated September 10, 2012 No. 03-04-05 / 7-1099, dated 06.07. 2011 N 03-04-05 / 5-485).

Accordingly, if the apartment is registered only for the husband, then:

The husband can receive the entire deduction. A statement on the distribution of the deduction is not required in this case.
- the deduction can be distributed between the spouses by their agreement using the application for the distribution of the deduction. At the same time, the receipt of the maximum deduction by one spouse does not deprive the other spouse of the right to receive the deduction in future transactions.

It will also be important to know that despite the fact that it is possible to distribute the tax deduction between the spouses upon application, it is impossible:

Transfer the remainder of the unused deduction from one spouse to the other in the event of loss of taxable income (job);
- Change the proportions of receiving the deduction specified in the application initially;
- Refuse to deduct one spouse in favor of the other, if the other spouse has already used his right to deduction;
- Transfer your right of deduction to another spouse upon retirement or no taxable income;
- Return the previously received deduction to the budget in order to get a new, more profitable one.
calculated on the basis of the amount of expenses for the acquisition (construction) of an immovable property (housing, land plot) of each of the spouses, confirmed by payment documents (if the spouses agree to receive a deduction according to the payment documents issued for each of the spouses) or on the basis of the spouses' application for the distribution of such expenses (if the spouses wish to distribute the expenses in accordance with the procedure independent of the fact for whom the payment documents are issued);
2... Each of the spouses has the right to receive a property tax deduction in an amount not exceeding RUB 3,000,000,
calculated based on the amount of interest expenses(in accordance with the terms of the loan agreement, loan agreement), confirmed by payment documents issued for each of the spouses (if the spouses agree to receive a deduction in accordance with the payment documents issued for each of the spouses) or on the basis of the spouses' application for the distribution of such expenses
(if the spouses wish to distribute the costs in a manner independent of the fact for whom the payment documents are drawn up), in this case, the specified application can be submitted to the tax authority annually. If the loan (loan) is received before January 1, 2014, then the calculated amount of the property tax deduction is not limited to the amount of 3,000,000 rubles, but is provided to the spouses based on the full amount of interest paid by them.

Citizens are required to pay taxes to the state treasury. However, the amount of the deduction can be reduced by using a deduction. It is quite simple to carry out its registration. However, there are nuances that should be clarified in advance. So, it is not entirely clear whether a husband can receive a tax deduction when buying an apartment for his wife if she does not work.

To answer the question, it is worth referring to the current Tax Code of the Russian Federation. It contains a list of conditions that must be met in order to receive the benefit. In order to understand all the nuances and find out how to be a spouse and wife, you should familiarize yourself with the current information on the topic. How the tax deduction is calculated, when it will not be possible to get it, and what features should be remembered before contacting the tax office, we will talk further.

What is a tax deduction?

The right to receive a deduction is enshrined in Article 220 of the Tax Code of the Russian Federation. You can use the return when buying real estate. The privilege is provided only to individuals. The premises can be purchased on the primary or secondary market. Participation in shared construction also provides the right to return. The state is ready to return 13% of the available limit.

Entrepreneurs also pay personal income tax at a rate of 6%. However, this fact does not allow claiming a deduction.

The law allows refunds only to those citizens who paid tax in the current year. If there are not enough funds to receive the entire deduction in full, the balance will be received in the next tax period. The law does not set limits on the period for obtaining a property return.

If the apartment is purchased with a mortgage, the payment will consist of 2 separate parts - the main and additional deduction. The first category includes returns from money paid for real estate. In this case, the price of the premises should not exceed 2,000,000 rubles. If a citizen has paid in excess of the established limit, the refund will be provided only within the framework of the norm established in the current legislation. An additional tax deduction is provided for the return of part of the money paid as interest on the mortgage. Until 2014, the current legislation did not set limits on the maximum amount of the return. However, then the legislation was amended.

The law fixes the maximum amount of deduction for mortgage interest, which now cannot exceed 3 million rubles.

Previously, the right to receive a refund was tied to only one property. The unused residue was burned. In 2014, the rule was adjusted. Now the deduction is tied to the taxpayer, although the maximum limit remains the same. This will allow the spouse or spouse to use the unspent balance on their next purchases.

Married couples could qualify for an increase in return on certain conditions. Now both spouses can receive money. If the price of the property exceeds 2,000,000 rubles, and the husband and wife have not previously received a refund, they can claim a total deduction of up to 4 million rubles.

The above applies only to the general deduction. Additional refunds can only be received for one item at a time. So, if several apartments were bought with a mortgage at once, experts advise to choose the real estate object, the use of the benefits for which will be more profitable.

In the process of granting benefits, representatives of the Federal Tax Service pay attention to the year of property acquisition. Its determination is based on the date of registration of ownership in the Unified State Register. The rule applies only if the date of purchase and the date of issue of the certificate coincide. So, if a citizen wants to receive funds for the construction of housing, he must provide acts of acceptance and transfer of premises. This will allow the citizen not to rush through the registration procedure. For a person to be able to use the privilege, it is enough for the construction of the house to be completed and the apartment transferred for permanent use.

Distribution features

If the apartment is registered in the name of the spouses, you will need to provide payment documents in order to receive the deduction. Refunds will be made based on the costs incurred by each spouse. However, the law allows you to independently distribute the return between the husband and wife. To do this, you will need to indicate the relevant information by filling out an application for the distribution of the deduction.

If the apartment is jointly owned

If the apartment is bought by a spouse, it is considered joint property. In this case, the husband and wife have the right to distribute the amount of the deduction among themselves at their own will. If the parties to the transaction do not specify on their own how much they want to receive a refund, by default the funds will be provided at 50% to each citizen. When figuring out whether a spouse can receive a property deduction for a spouse, it must be borne in mind that current legislation provides such an opportunity. To complete the action, you will need to write to the tax office a statement on the distribution of shares and indicate in the amount the amount of the refund that each participant in the transaction will receive. The tax is refunded only to personal income tax payers.

Experts advise the owners of the premises to calculate the ratio of the estimated income that is subject to personal income tax. In this case, the countdown must begin from the year of real estate purchase before the expiration of the limit. It should be borne in mind that the maximum amount of funds from which a refund is provided should not exceed 2 million rubles for each participant in the transaction separately. If the husband or wife has previously used the deduction, the benefit will be granted only in the amount of the unused balance. This rule only applies if the deduction was received after 2014. If the refund was provided earlier, the citizen will not be able to take advantage of the privilege, regardless of the amount from which the payment was provided.

Tax deduction in case of sole ownership of an apartment

Property purchased by spouses in marriage is recognized as joint property, which is approved in Article 34 of the RF IC. According to the documents, only the husband or wife can be considered the owner of the apartment. However, this does not override the above right. In this case, the distribution of the deduction is carried out in accordance with the norms specified in the previous paragraph.

The marriage must be registered before the purchase of the apartment. Otherwise, it will belong to only one spouse.

If the owner of the apartment is only a spouse, the tax deduction is issued by default to the owner of the premises. To change this condition, you must contact the Federal Tax Service of the Russian Federation. The spouse who did not use the opportunity to return part of the money can take advantage of the deduction. If the apartment was in sole ownership, the provision of the deduction raised a number of questions. So, it was not entirely clear what to do if one spouse had previously used the return option, and the other had not used this benefit. Usually, in this situation, a citizen was entitled to only 50% of the payment. However, the letter from the Federal Tax Service of the Russian Federation contained an explanation, according to which a spouse who had not previously used the benefit could count on receiving it in full.

In what cases it will not be possible to use the tax deduction?

If a spouse bought an apartment before the beginning of 2014 and previously received a deduction, they will not be able to count on a second refund, even if the amount was not fully spent. There are a number of other restrictions, in the presence of which the benefit is not granted.

FTS representatives reject the application if:

the apartment was purchased by both spouses from relatives;
the premises were acquired by an entrepreneur for further business;
the citizen did not pay for the purchase on his own.

All of the above features apply to other types of housing subsidies.

The rules governing the procedure for granting a tax deduction for the purchase of an apartment / house in marriage differ depending on when the house was purchased - before or after January 1, 2014. In 2014, significant changes were made to the Tax Code of the Russian Federation. Below we will consider the subtleties of obtaining a property deduction by spouses for situations where the home is purchased AFTER January 1, 2014... If you purchased a home before January 1, 2014, then read the article: Peculiarities of receiving a deduction when buying a home by spouses before January 1, 2014.

The note: The date of the acquisition of housing should be considered the date of state registration of ownership according to the extract from the USRN when purchasing under a sale and purchase agreement or the date of the deed of transfer when purchasing housing under an agreement on equity participation in construction.

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

In the case of the acquisition of housing by the spouses, the shares of each of the spouses in the common share ownership are clearly defined and spelled out in the extract from the USRN (certificate of registration of ownership). Until January 1, 2014, in this situation, the deduction was distributed strictly in accordance with the shares in the property.

However, changes in the Tax Code of the Russian Federation changed this procedure. According to the updated Tax Code of the Russian Federation and the opinion of the regulatory authorities, the deduction when buying into shared ownership is distributed in accordance with the amount of expenses of each spouse, confirmed by payment documents.

Grounds: (Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], The Ministry of Finance of Russia dated 29.06.2015 No. 03-04-05 / 37360, dated 01.06.2015 No. 03-04-05 / 31428, dated 10.03.2015 No. 03-04-05 / 12335).

In this regard, we will consider two possible situations:

1) Both spouses bore the expenses confirmed by the payment documents and each paid his share independently. In this case, everyone can count on a deduction in the amount of their expenses incurred.

Example: Spouses Levashov P.V. and Levashova I.S. in 2019 they bought an apartment in common shared ownership (the share of each spouse was 50%). The spouses have payment documents, according to which each spouse paid 1.5 million rubles for his share. In this case, the spouses will be able to receive a deduction in the amount of their expenses for the purchase of an apartment for 1.5 million rubles. To return to each of 195 thousand rubles.

2) Officially, the costs were incurred by one of the spouses, or they are registered in one total amount for both spouses. In this case, according to the opinion of the regulatory authorities, the spouses can distribute the costs independently (in any proportions) on the basis of the application of the spouses on the distribution of actual costs.

Ground: Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], The Ministry of Finance of Russia dated 29.06.2015 No. 03-04-05 / 37360, dated 01.06.2015 No. 03-04-05 / 31428, dated 10.03.2015 No. 03-04-05 / 12335.

This position of the tax authorities is due to the fact that, according to the Family Code of the Russian Federation, regardless of which spouse actually incurred the costs of buying a home, both of them are considered to be involved in such costs (clause 2 of article 34 of the RF IC).

Example: Being in an official marriage, the wife of Berestov G.K. and Berestova N.G. in 2019, they purchased an apartment worth 4 million rubles into common ownership (the share of each of the spouses was 1/2). All payments were made by the spouse and payment documents, respectively, were issued in his name. So that each of the spouses could receive the maximum deduction (2 million rubles), the spouses, along with the rest of the documents, submitted to the tax authority an application for the distribution of actual expenses in the following proportions: 50% (2 million rubles) - Berestov G.K., 50% ( 2 million rubles) - Berestova N.G. In accordance with this distribution, each of the spouses received a maximum deduction of 2 million rubles (260 thousand rubles to be returned).

Allocation of the mortgage interest deduction for common shared ownership

In accordance with paragraphs. 4 p. 1 art. 220 of the Tax Code of the Russian Federation, a taxpayer can receive a deduction for credit interest in the amount of expenses incurred to pay them. However, as we have already indicated above, all expenses incurred by spouses in marriage are considered common (Articles 33, 34 of the RF IC). Accordingly, regardless of who actually made the payment of the loan, the spouse has the right to distribute the interest deduction independently in any proportion by writing to the tax authority a corresponding statement (Sample statement on the distribution of expenses for the payment of interest on a loan) (Letter of the Ministry of Finance of Russia dated 16.05.2017 N 03-04-05 / 31445).

Example: In 2019, the spouses Vykhin S.V. and Vykhina Z.K. bought an apartment worth 4 million rubles into common ownership (the share of each spouse was 50%). To buy an apartment, Vykhins took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully registered for the wife, and the spouse acted as a co-borrower. Loan payments were also made by the spouse. Since the official income Vykhina C.The. more than that of his wife, Vykhins decided to distribute the interest deduction entirely to her husband, having written a statement on the distribution of the cost of paying interest on the loan.

As a result:
- Vykhina Z.K. can count on a deduction of 2 million rubles (260 thousand rubles to be returned);
- S.V. Vykhin can count on a deduction of 2 million rubles (260 thousand rubles to be returned), as well as a deduction for mortgage interest and return 13% of the interest paid on the loan.

According to the tax authorities, spouses have the right to annually change the proportion in which the mortgage interest deduction is distributed. Basis: Letters of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05 / 63984, dated 01.10.2014 No. 03-04-05 / 49106.

When buying a home in joint ownership both spouses are entitled to a deduction with the possibility of distributing it by agreement... By default, the deduction is distributed in equal shares (50% each), but spouses can redistribute it in any proportion, up to 100% and 0%. The shares of the deduction are determined by submitting to the tax office of the Application for the distribution of the deduction, signed by both spouses (Letters of the Ministry of Finance of Russia dated March 29, 2017 No. 03-04-05 / 18320, dated April 20, 2015 No. 03-04-05 / 22246, dated April 08. 2015 No. 03-04-05 / 19849, Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11 / [email protected]).

When distributing, it is important to remember that:

The maximum amount of deduction for each of the spouses cannot exceed 2 million rubles (260 thousand rubles to be refunded).

The application for the distribution of the main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be obtained, including transferring the remainder of the deduction to another spouse. Reason: Letters of the Ministry of Finance of Russia dated 07.09.2012 No. 03-04-05 / 7-1090, dated 28.08.2012 No. 03-04-05 / 7-1012, dated 20.07.2012 No. 03-04-05 / 9-890, dated May 18, 2012 No. 03-04-05 / 7-647.

The note: If the cost of housing is more than 4 million rubles, then when contacting the tax office, it is not necessary to submit an application for a deduction, since the deduction is distributed by default at 50%. Accordingly, each of the spouses will be able to receive the maximum possible deduction of 2 million rubles (260 thousand rubles to be returned).

Example: Spouses Shapovalov O.I. and Shapovalova N.T. acquired an apartment worth 4.5 million rubles in joint ownership in 2019. Since the apartment costs more than 4 million rubles, each of the spouses will be able to receive a maximum deduction of 2 million rubles (260 thousand rubles to be returned).

Example: In 2019, the spouses Avesov E.Z. and Avesova T.M. bought an apartment worth 3 million rubles in common joint ownership. Since Avesov E.Z. income is more than that of Avesova T.M., the spouses decided to distribute the deduction in the proportion: 2 million rubles to the spouse (260 thousand rubles to be returned) and 1 million rubles to the wife (130 thousand rubles to be returned). In the future, when buying another home, the spouse will be able to receive an additional deduction of 1 million rubles (130 thousand rubles to be returned).

Example: Spouses Ptichnikov P.P. and Ptichnikova A.A. acquired in 2019 an apartment worth 2 million rubles in common joint ownership. Since Ptichnikov P.P. does not work officially, then they decided to redistribute the entire deduction (100%) to the spouse. As a result, the spouse will receive a maximum deduction of 2 million rubles (260 thousand rubles to be returned).

Allocation of the mortgage interest deduction for common joint property

Prior to January 1, 2014, the mortgage interest deduction was always allocated in the same proportion as the main deduction. However, from January 1, 2014, the interest deduction was separated into a separate type of deduction, and now it can be distributed separately and in a proportion other than the main one (subparagraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 16.05. 2017 N 03-04-05 / 31445, dated 01.10.2014 N 03-04-05 / 49106). Accordingly, at their discretion and regardless of the distribution of the main deduction, the spouses can distribute the deduction by interest in any proportion (for example, 50/50, 0/100) by submitting an Application for the distribution of the deduction to the tax office.

Example: Spouses Chirkov A.B. and Chirkova Ya.V. in 2019 they bought an apartment in joint ownership worth 4 million rubles. To buy an apartment, the Chirkovs took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully registered for the husband, and the wife acted as a co-borrower. The spouses filed with the tax office an application for the distribution of expenses, according to which they will receive the main deduction at 50% each, and the husband Chirkov A.B. will receive the interest deduction in full. (100% to him, 0% to the spouse).

As a result of the purchase, each of the spouses will be able to receive the main deduction in the amount of 2 million rubles (to be returned by 260 thousand rubles) from the purchase price of the apartment, and Chirkov A.B. will also receive a deduction of interest in full regardless of who the payment documents for the loan will be issued to.

According to the opinion of the Federal Tax Service of Russia, spouses have the right to redistribute the amount of expenses for repayment of interest annually on the basis of an application (Letter of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05 / 63984, dated 01.10.2014 No. 03-04-05 / 49106).

Example: In 2017, the spouses Tishin E.E. and Tishina A.S. bought an apartment in joint ownership worth 4 million rubles. To purchase an apartment of Tishina, they issued a mortgage loan in the amount of 2 million rubles, on which they paid interest in the amount of 200 thousand rubles in 2017.
In 2018, the spouses filed an application with the tax office for the distribution of the main deduction and the interest deduction at 50% each. Accordingly, each of them stated the main deduction in the amount of 2 million rubles (260 thousand rubles to be refunded) and an interest deduction in the amount of 200 thousand rubles. x 1/2 = 100 thousand rubles. (to be returned 13 thousand rubles). In 2019, A.S. Tishina went on maternity leave, and therefore in 2020 the spouses decided to redistribute the interest deduction entirely to her husband (100%), submitting to the tax office a new application for the distribution of the interest deduction in the proportion of 100% - E.E. and 0% -Tishina A.S.

The application of a property deduction in the case of registration of housing alone for one of the spouses

All property acquired by spouses in marriage is the common property of the spouses (clause 1 of article 256 of the Tax Code of the Russian Federation, articles of article 33, 34 of the IC RF), therefore the deduction can be distributed even when the ownership is only for one of the spouses(Letters of the Ministry of Finance of Russia dated 20.04.2015 No. 03-04-05 / 22246, dated 18.03.2015 No. 03-04-05 / 14480, dated 26.03.2014 No. 03-04-05 / 13204).

Accordingly, if the apartment / house is registered only for one of the spouses, then:

The deduction can be received entirely by the spouse for whom the housing is registered. A statement on the distribution of the deduction is not required in this case.

The deduction can be distributed between the spouses by agreement by means of the application for the distribution of the deduction. This situation is completely similar to the acquisition of housing in common joint ownership (for more details - Property tax deduction for the acquisition of housing by spouses in common joint ownership) with the only exception: even if the cost of housing is more than 4 million rubles. spouses must submit an application to the tax authority for the distribution of the deduction.

Example: Spouses Balashov I.I. and Balashova U.D. bought an apartment in 2019 for 2 million rubles, which was completely decorated in Balashov I.I. Despite the fact that the apartment and all documents were issued only for the husband, the spouses decided that the spouse would receive the tax deduction. They submitted an application to the tax office for the distribution of the deduction (100% for the spouse and 0% for the spouse) and, as a result, Balashov U.D. received a deduction in full of 2 million rubles (260 thousand rubles to be returned).

If the cost of the acquired housing is 4 million rubles or more, and none of the spouses received a deduction earlier, then it always makes sense to distribute the deduction by 50% so that everyone can receive a deduction of the maximum possible amount of 2 million rubles (260 thousand rubles to be returned. ). Even if one of the spouses cannot use the deduction at the current time, this right will remain with him in the future.

Example: Being in an official marriage of his wife Khoroshev K.K. and Khorosheva Y.A. bought an apartment for 4 million rubles, which was entirely registered for Yu.A. Khorosheva. Despite the fact that the apartment and all documents were issued only for the wife, both spouses decided to receive a deduction for this apartment. They submitted an application to the tax office for the distribution of the deduction (50% to the husband and 50% to the wife), and as a result, each of them received a deduction in full of 2 million rubles (260 thousand rubles to be returned to each).

Example: In 2019, Emelyanov V.I., being married, bought an apartment for 5 million rubles. Despite the fact that the apartment was registered only for V.I. Emelyanov, the couple decided to distribute the tax deduction. Considering that Emelyanova V.AND. in 2019 she was on maternity leave (she did not pay income tax), in 2020 the spouses submitted an application to the tax office for the distribution of the deduction (50% - to the husband and 50% - to the wife), as well as a declaration for the refund of the tax Emelyanova V.I. (since he worked and paid income tax). In turn, Emelyanova V.I. will be able to take advantage of her deduction as soon as she has taxable income, for example, she goes to work from maternity leave.

The note: Even in a situation where the owner-spouse has already begun to receive the deduction (for example, the spouses did not know about the possibility of distributing the deduction), you can apply to the tax authority and “redistribute” the deduction not received (or part of it) to another spouse. You can read more about this information in our article: Distribution of the deduction by spouses, if one spouse has already begun to receive a deduction.

Application of property deduction in the case of registration of housing in common ownership with children

When buying a home in common ownership with a child / children, parents can receive a deduction for the shares of children. All the features of obtaining a tax deduction for children were discussed in more detail in a separate article:

If the home was purchased in marriage, then each of the spouses is entitled to receive a deduction of their taxes. A husband can only act as a trustee if the wife herself is not able to represent her interests in the tax authorities for certain reasons. To do this, you will need to issue a notarized power of attorney so that the husband can put his signatures everywhere for his wife and file a declaration on his wife's income on behalf of the representative. But the wife herself will be the recipient of the funds, because her bank details will need to be indicated in the application. No other account details can be specified there. If the owner is not employed There are cases when one spouse does not work in a family, but sits, for example, at home with children. Accordingly, he has no official income and he cannot return the income tax paid, because he simply did not pay it.

Can I get a tax credit for a non-working spouse?

When distributing deductions using an application filed with the tax office, it is possible, in particular, to indicate that the husband intends to use the deduction at 100%, and the wife does not use it, i.e. indicates 0%. This can be done even if the apartment is in the sole ownership of the wife. In this case, the spouse who did not use his tax deduction can use it in full in the future.

Attention

This is explained in the letter of the Federal Tax Service of Russia dated 15.01.2013 No. ED-3-3 / [email protected] It was not obvious to the regulatory authorities when one of the spouses had previously used the deduction due to him. It was believed that his share could not be attributed to the deduction of the second spouse.

It was recommended to use a deduction of only 50% of the cost of the apartment.

Procedure for obtaining a tax deduction by one of the spouses

To do this, you should consider important questions: how to register real estate in ownership, and what type of tax deduction to use in this case. What are the grounds for receiving compensation The right of a husband and wife to receive a tax deduction arises regardless of the funds for which it was purchased. This refers to their own or credit. You can combine them.

The deduction is not limitless, it has a clear framework. So, you can receive a refund of your own funds in the amount of no more than 2 million for each of the spouses, depending on the registered ownership. If it comes to credit funds, then you can count on $ 3 million.
Important! The amounts of 2 and 3 million are not the funds that can be returned - this is the base, 13% is deducted from it.

Can a husband receive tax credits for his wife if she has not received them?

During the quarter, the tax authorities consider the application and issue a document that indicates how much tax the citizen has the right not to pay.
The citizen submits the received document to the accounting department of the organization where he works.
Thereafter, the employer issues monthly wages without deducting income tax. Accordingly, the citizen receives his full salary and does not need to return the tax in the future.
After the end of the calendar year, a citizen must re-submit a declaration for the next calendar year and, taking into account the amounts already received, he can re-receive the right to non-payment of a certain amount of taxes.

Can a husband get a wife tax deduction when buying an apartment?

In total, the total maximum amount of tax refund for 3 years can be 650 thousand rubles. Accordingly, a citizen must earn 5 million rubles during this period, which makes his average monthly income a little more than 138 thousand per year. But, unfortunately, not every citizen in Russia earns that much money.

Info

Therefore, the law provides for the right to return this amount by both spouses if the property was acquired in an official marriage. Spouses' rights to deduction Quite often, such questions arise as to whether a husband and wife can receive a tax deduction from the same object. And the legislation provides for a positive answer.

Indeed, both spouses can receive a tax deduction if the property in question was acquired by them in marriage.

Spouse tax deduction

This tax can be refunded within 13% of the state limit. Individual entrepreneurs paying personal income tax in the amount of 6% cannot provide this amount for deduction. The buyer can claim in a specific year only for the amount that he paid to the state as personal income tax - 13%.

If the entire amount paid is not enough, the rest of the amount can be received in the next year. There is no limitation for the entire period of use of the deduction. Property deduction in case of buying an apartment on a mortgage can consist of two separate parts:

The main deduction related to the cost of the cost of the apartment itself (in recent years, there has been a limit of 2 million rubles for it);
Additional deduction for repayment of interest on a mortgage (until 2014 there was no limit on its total amount, since 2014 there has been a limit of $ 3 million for it.

Spouses can distribute the deduction even if one of them has already started receiving it

Important

If you want to know how the tax is calculated when donating real estate to close relatives, we advise you to read the article. Back to contents Sole ownership According to article 34 of the Family Code of the Russian Federation, property that spouses bought while married is considered their joint property. Despite the fact that, according to the documents, one of the spouses may be the owner of the apartment, it is considered common joint property, and the recommendations specified in the previous paragraph can be used to determine the deduction. In this case, the marriage must be concluded before buying an apartment.

The only difference in this case: by default, the entire deduction is made out to the owner of the property. If you want to change this condition, you will have to write an application in the prescribed form to the tax office. Consider special cases that sometimes raised questions and different interpretations of the regulatory authorities.

They must be in the form of a receipt when transferring cash to the seller, payment receipts when transferring funds by bank transfer. Also, when receiving a targeted loan from a bank, a payment document must be provided about this. If state support funds were provided, a separate payment document must be provided for them.

A copy of the applicant's TIN.
The original passport of the applicant.

Often there is a situation when housing is purchased in marriage and is fully registered for one spouse. The owner-spouse single-handedly applies to the tax office and begins to receive a deduction. In the future, the spouses will learn about the possibility of receiving the deduction for both of them, or their income distribution changes (for example, the spouse who claimed the deduction stops working), and the spouses want to distribute the deduction among themselves.

Example: Spouses Lukin bought an apartment and registered it as the property of Lukin's spouse E.I. The spouse began to receive a property deduction. The Lukins learned that the spouse also has the right to a property deduction. Since the salary of Lukin E.I. small, then they wanted to distribute the deduction partially to the wife of Lukin I.I.

Unlike the main deduction, an additional deduction can still only be obtained for one object, and if you buy several apartments, then it is more profitable to choose the loan for deduction, the interest on which is higher. Nowadays, there are rare cases when people who bought an apartment before 2014 think about the deduction. The year from which the right to deduction arose is determined as follows:

Only the date of state registration of the right in the USRR matters, if the date of purchase and the date of issue of the certificate do not coincide, new rules will apply.
If the apartment was purchased in a building under construction, then the year of the date of the acceptance certificate of the apartment is used.
You do not have to rush to register the ownership of the apartment.

But for this, the wife must have tax deductions for the reporting period for which she is filing a declaration. For the tax authorities in this case, the following is important:

The property must be purchased in an official marriage.
The spouses in the application must indicate in what percentage they will return income tax for the year specified in the declaration.
The husband must agree on the application for the spouse to receive a tax refund.

The opposite situation may also arise, when the apartment was registered in the name of the wife. Can a husband get a wife tax deduction when buying an apartment? Each citizen can receive a tax deduction only for himself.

That is, if the real estate was acquired by the wife before marriage, only she herself can receive the tax deduction.

To redistribute the deduction, spouses will need to submit revised 3-NDFL declarations (in which to adjust the amount of deduction claimed for the owner spouse) and an application for the distribution of the deduction. Example: In 2014, the Darbeevs bought an apartment worth 3 million rubles. and issued it entirely to the spouse Darbeeva A.E. She announced a property deduction of 2 million rubles.

and received in 2014 a part of the deduction of 200 thousand rubles. (returned 26,000 rubles). In 2016, the spouses learned that the spouse could also receive a deduction. Since the spouse has a higher salary, the Darbeevs decided that it would be more profitable to distribute a deduction of 1 million rubles. for a spouse, and 2 million rubles. to the spouse. Darbeeva A.E. filed with the tax office an application for the distribution of the deduction, a revised 3-NDFL declaration for 2014 (where it changed the amount of the claimed deduction from 2 million rubles to 1 million rubles), as well as a declaration for 2015.