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

When sizing Money between owners, you need to familiarize yourself with the changes that have occurred in the Tax Code of the Russian Federation. Also, one spouse can refuse to receive a tax deduction in favor of the other spouse.

Grounds for a deduction

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

Refunds are subject to certain grounds:

• the property was purchased for cash;
• having a mortgage;
• apartment renovation.

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

Peculiarities

When acquiring real estate by both spouses, you need to familiarize yourself with some features that will determine how they can receive a deduction. When spouses buy a home, they must choose one of the following types of property:

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

After the amendments introduced to the Tax Code of the Russian Federation in 2014, each of the spouses can receive a deduction, but its maximum amount is 2,000,000 rubles. If the property was acquired after 01/01/2014, then you can not draw up an application for the distribution of the deduction, but get by with an agreement.

joint ownership

In the case when the apartment was bought in joint ownership, a statement must be added to the package of collected documents, which refers to the distribution of the tax deduction between the spouses. The percentage can be any: 20% to 80%, 50% to 50%, 0% to 100%. Everything depends on the agreement.

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

Since the maximum amount of the deduction is 2,000,000 rubles, when distributing a share of 50% by 50%, each spouse will receive 1,000,000 rubles. If the distribution is 0% to 100%, then one spouse receives the maximum amount of the deduction, and the second can exercise his right in the future if he buys a new property.

Shared ownership

If the spouses bought a house before 2014, then tax deduction distributed according to the size of the share. It follows from this that each spouse could receive 1,000,000 rubles, with a ratio of 50% to 50%.

This option is less profitable when compared with the previous one, which provides for the distribution of the tax deduction in the ratio of 0% to 100%. The advantage of joint ownership lies in the fact that the spouse who refused the deduction in favor of the other spouse can exercise his right later.

sole proprietorship

If the distribution was made to one spouse, then he has every reason to receive cash payments fully.

Required documents

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

• papers that confirm the payment of interest;
• papers that confirm the ownership of real estate (for example, a contract of sale);
• application for refusal of property deduction in favor of the spouse;
• application for the distribution of the deduction between the spouses;
• a mortgage agreement that contains a payment schedule;
• Marriage certificate;
• certificate of ownership of real estate;
• certificate in the form of 2-personal income tax from the spouse in whose favor the deduction was made.

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

The spouse in whose favor the deduction is made can only waive if he does not pay income tax. The form can be filled out either at the tax office or on its official website. Payments are made for each taxable period. If the deduction is made through the employer, then the transfers will be monthly.

As for other cases, the deduction is made in a lump sum payment, when all the specified information and documents are verified. Can a spouse receive a tax deduction after a certain time? If one of the spouses refuses the deduction in favor of the other, further receipt of funds is possible at any time, but only if there are grounds (for example, buying a new home).

Refusal in favor of a husband or wife is best done if one of them does not have an official place of employment, respectively, earnings are not taxed. It is also worth knowing that a refusal cannot be given if part of the funds has already been received.

To apply for a tax deduction waiver, the spouses need to agree among themselves on which of them will receive the money and in what amount. To apply for benefits, you need to submit the collected package of papers to tax office or contact your employer.

If the deduction in favor of the spouse is made in full, then he must indicate in the application that he wants to receive funds, according to his place of employment. Therefore, papers are needed that confirm his income.

What is stated in the application

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

Buying property after 2014

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

Payment of funds

Get a tax deduction for your spouse two ways:

1. Through the FTS. In this case, funds are transferred in a large amount once a year.
2. Through the employer. 13% will not be charged from wages until the required amount is collected. All that is required of the applicant is to submit the necessary documentation every year.

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

Conclusion

A citizen has the right to refuse a tax deduction in favor of a spouse, this possibility is provided for by law. But it will be beneficial to give a refusal if the funds go to the family budget.

In addition, in a recent article, we figured out.

Accordingly, a non-working spouse is not entitled to receive a property tax deduction.

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

If housing is purchased in a common fractional ownership, then each of the co-owners can use the property tax deduction, based on their share in the specified property.

Suppose the shares of the wife and husband are equal (50% each). In this case, it is impossible to redistribute the shares of the deduction and the husband can apply a deduction in the amount of 75% or 100%, and to the wife 25% or 0%, respectively.

Can one of the spouses in this case generally refuse their part of the tax deduction in favor of the other?

No, he can not. Such an explanation was given by the Ministry of Finance in a letter dated 07/01/2009 N 03-04-05-01/509. The Tax Code of the Russian Federation does not provide for the redistribution of the property deduction for co-owners of property in shared ownership.

Taxpayers who have acquired property in common joint ownership have the right to agree on the ratio in which the deduction will be distributed between them, for example, 100% - in favor of one spouse and 0% - in favor of the other spouse.

The decision to purchase housing in joint or shared ownership is made by citizens independently.

However, it should be remembered that, having distributed the property tax deduction, each of the spouses exercises his right to receive it (letter of the Ministry of Finance dated 10/15/2007 N 03-04-05-01/337). Re-granting the right to this property deduction is not possible.

Thus, if the spouses filed an application with the IFTS about the proportion in which the deduction should be distributed between them, then the application cannot be canceled or corrected (letters from the Ministry of Finance dated 07/08/2010 N 03-04-05/9-381, FTS dated 10/15/2009 N 3-5-04/1542).

Logically, if the husband and wife decide to distribute the property deduction as 100% and 0% respectively, then the wife will also be considered a taxpayer who has taken advantage of the deduction.

But the Federal Tax Service considers in favor of the taxpayer, namely: a spouse who previously received a deduction when buying another apartment in joint ownership can claim a deduction in the amount of 0 rubles. Then the co-owner of the purchased apartment, who has not previously received a property deduction, can be granted the deduction in full (Letters of the Federal Tax Service of Russia dated 12/11/2009 N 3-5-04/1838, from 26.10.2009 N 3-5-04/1595).

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

Situation

Spouses at the expense of common income purchased an apartment. The contract for the sale of an apartment, payment documents and a certificate of registration of property rights are issued in the name of his wife.

Question

Can the husband receive a property tax deduction in this case?

AAA-Invest specialists will perform for you the services of filling out and submitting a tax return on income tax individuals, including remotely clients from any region of the Russian Federation.

The impossibility of a face-to-face meeting is not an obstacle to the performance of services by our experts!

, rights and obligations of spouses , tax deduction

600 price
question

issue resolved

Collapse

Lawyers Answers (5)

received
fee 46%

Good afternoon.

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

Letter from the Ministry of Finance of the Russian Federation dated May 19, 2011 No. N 03-04-05/1-362
Question: In the summer of 2010, the couple 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 with the employment center. Does the spouse have the right to receive a property tax deduction for personal income tax, given that the apartment is joint property 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 tax code Russian Federation (hereinafter referred to as the Code) explains the following.
According to paragraphs. 2 p. 1 art. 220 of the Code when determining the size tax base with respect to income subject to tax rate 13%, the taxpayer has the right to receive a property tax deduction in the amount of actually incurred expenses, in particular, for the purchase of an apartment in 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 for the purchase of an apartment was made at the expense of the common property of the spouses, both spouses can be considered participating in the costs of acquiring this apartment. If, when buying an apartment, payment documents and a certificate of ownership for 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 par. 25 pp. 2 p. 1 art. 220 of the Code, when acquiring property in common joint ownership, the amount of the 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 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 19.05.2011

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, allowances received by them, as well as other cash payments that do not have a special purpose ( amounts financial assistance, amounts paid in compensation for damage in connection with disability due to injury or other damage to health, and others). The common property of the spouses is also movable and immovable things acquired at the expense of the joint income of the spouses, securities, shares, deposits, shares in the capital, contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage irrespective of the fact in the name of which of the spouses it was acquired or in the name of which or which of the spouses the funds were deposited.

Sincerely.
Vasiliev Dmitry.

received
fee 46%

Chat

Naumova Anastasia

Lawyer, Tomsk

Free assessment of your situation

4022 answers

4072 reviews

Hello.

Your wife is entitled 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 considered a 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
Russian Federation (hereinafter referred to as the Code) explains the following.
It follows from the letter that the spouses in 2014 in a common joint
the property was acquired by an apartment with the attraction of funds from the target
loan. In this case, the documents are issued for one of the spouses.
In accordance with paragraph 1 of Article 220 of the Code, when determining the amount
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 amount of the property tax deduction cannot exceed 2,000,000 rubles;
- property tax deduction
the amount of expenses actually incurred by the taxpayer for the repayment of interest on targeted loans (credits) actually spent on new construction or the acquisition in the territory of the Russian Federation, in particular, of 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 of expenses actually incurred by the taxpayer for the payment of 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
Codes of the Russian Federation property acquired by the spouses during
marriage, is their joint property. At the same time, it does not have
meaning in the name of which of the spouses such property is registered, as well as by whom
of which money was contributed when it was purchased.
Thus, each of the spouses is entitled to receive a property tax deduction.
With respect to property that is in common joint ownership,
property tax deduction provided for in subparagraph 1 of paragraph 3
Article 220 of the Code, each spouse is entitled to based
the amount of expenses paid by each of the spouses, confirmed
payment documents, or based on the application of the spouses for
distribution of costs for the acquisition of real estate, but not more than 2,000,000 rubles by each of the spouses.

received
fee 9%

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

Accordingly, the cost of acquiring an apartment was made by both spouses.

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

Good afternoon!

If a marriage contract has not been concluded between the spouses that provides 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 that is 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 application. The tax deduction for 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 a deduction in future transactions.

All property acquired in marriage is considered the common joint property of the spouses (clause 1 of article 256 of the Civil Code of the Russian Federation, articles of art. 33, 34 of the IC of the Russian Federation), the deduction can be distributed even when the ownership right is registered to only one of the spouses, provided that a marriage contract has not been concluded between the spouses (letters of the Ministry of Finance of Russia of February 1, 2013 No. 03-04-05 / 7-87, of September 10, 2012 No. 03-04-05 / 7-1099, of 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. In this case, an application for the distribution of the deduction is not required.
- the deduction can be distributed between the spouses by their agreement with the help of an 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 a 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 spouses upon application, it is impossible:

Transfer the balance of the unused deduction from one spouse to another in case of loss of taxable income (work);
- Change the proportions of the deduction specified in the application initially;
- Refuse the deduction to one spouse in favor of the other, if the other spouse has already used his right to the deduction;
- Transfer your right to a deduction to another spouse upon retirement or no taxable income;
- Return the previously received deduction to the budget in order to receive a new, more profitable one.
calculated on the basis of the amount of expenses for the acquisition (construction) of a real estate object (housing, land plot) 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 based on the application of the spouses on the distribution of such expenses (if the spouses wish to distribute the expenses in the manner independent of the fact to whom the payment documents are issued);
2. Each of the spouses has the right to receive a property tax deduction in the amount not exceeding 3,000,000 rubles,
calculated on the basis of interest expense(in accordance with the conditions loan agreement, loan agreement), confirmed by payment documents issued for each of the spouses (if the spouses agree to receive a deduction according to the payment documents issued for each of the spouses) or based on the application of the spouses on the distribution of such expenses
(if the spouses wish to distribute the expenses in a manner independent of the fact to whom the payment documents are issued), at the same time, the said application may be submitted to the tax authority annually. If a loan (loan) was 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 spouses based on the full amount of interest paid by them.

If the home was purchased during marriage, each spouse is entitled to receive their tax deduction. The husband can only act as a trustee if the wife herself is unable 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 murals everywhere for his wife and submit a declaration on his wife's income on behalf of the representative. But the recipient of the funds will be the wife herself, because the application will need to indicate her Bank details. No other account details can be listed there. If the owner is not employed There are also cases when one spouse does not work in the family, but sits, for example, at home with children. Accordingly, he has no official income and he cannot return the paid income tax, because he simply did not pay it.

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

When distributing deductions using an application submitted to the tax office, you can, in particular, indicate that the husband intends to use the deduction for 100%, while the wife does not use it, i.e. indicates 0%. It is possible to do this even if the apartment is framed in the sole possession 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 January 15, 2013 No. ED-3-3 / [email protected] The situation 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.

The procedure for obtaining a tax deduction for one of the spouses

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

The size of the deduction is not unlimited, they have 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 property right. 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 calculated from it.

Can a husband receive tax deductions for his wife if she did not receive them?

• During the quarter, the tax authorities consider the application and issue a document indicating 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.
• After that, the employer pays monthly wages without deducting income tax. Accordingly, the citizen receives his full salary and he 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 by him, may be re-entitled to non-payment of a certain amount of taxes.
The citizen will have such a right within 3 years.

Can a husband get a tax deduction for his wife 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 a year. But, unfortunately, in Russia, not every citizen earns that much money.

Info

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

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

Spouse's tax deduction

This tax can be refunded up to 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 particular 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 next year. There are no restrictions on the entire period of use of the deduction. property deduction in the case of buying an apartment on a mortgage, it can consist of two separate parts:

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

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

Important

If you want to know how tax is calculated when donating real estate to close relatives, we advise you to read the article. Back to Contents Sole Proprietorship 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 one of the spouses may be the owner of the apartment according to the documents, it is considered common joint property, and the recommendations indicated 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 issued to the owner of the housing. If you want to change this condition, you will have to write an application in the prescribed form to the tax office. Let us consider special cases that sometimes raised questions and different interpretations of the regulatory authorities.

They should 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.

• Copy of the TIN of the applicant.
• The original passport of the applicant.
You will also need to fill out a tax return in form 3 of the personal income tax separately for each year and an application for transferring funds to a specific account also for each year. In addition, it is mandatory to draw up a joint application from both spouses indicating the procedure for them to receive a tax deduction for joint property. Both spouses must sign here, which confirm their consent to this share ratio in receiving a tax deduction.

Often there is a situation when housing is acquired in marriage and is fully registered for one spouse. The spouse-owner single-handedly applies to the tax office and begins to receive a deduction. In the future, the spouses learn about the possibility of both of them receiving the deduction, 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: Lukin's spouses bought an apartment and registered it as the property of E.I. Lukin's spouse. The husband began to receive a property deduction. The Lukins learned that the spouse also has the right to a property deduction. Because wage Lukina E.I. small, they wanted to distribute the deduction partially to the spouse Lukina I.I.

Unlike the main deduction, an additional one can still be received only for one object, and if you buy several apartments, then it is more profitable to choose the loan for which the interest is higher for the deduction. Now there are rarely 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 match, new rules will apply.
• If the apartment was bought in a house under construction, then the year of the date of the act of acceptance and transfer 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 reporting period for which she is filing a declaration. For tax authorities in this case the following is important:

1. The property must be acquired in an official marriage.
2. Spouses in the application must indicate in what percentage they will return income tax for the year indicated in the declaration.
3. 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 issued to the wife. Can a husband get a tax deduction for his wife when buying an apartment? Each citizen can receive a tax deduction only for himself.

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

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

and received for 2014 a part of the deduction of 200 thousand rubles. (returned 26,000 rubles). In 2016, the spouses learned that the spouse can also receive the deduction. Since the spouse's salary is higher, the Darbeevs decided that it was more profitable to distribute the deduction in the amount of 1 million rubles. for a spouse, and 2 million rubles. on the spouse. Darbeeva A.E. submitted to the tax inspectorate an application for the distribution of the deduction, an updated 3-NDFL declaration for 2014 (where she changed the amount of the claimed deduction from 2 million rubles to 1 million rubles), as well as a declaration for 2015.

This article will discuss the procedure and different options for how you can return a tax deduction when buying an apartment by spouses.

We will examine the following questions:

• how to issue a refund if the property was acquired in joint ownership;
• how to get a property deduction for shared ownership;
• what are the differences when buying real estate before 2014 and after;
• can both spouses receive a tax deduction (even if the housing is registered only for one of them);
• What are the features of the return of interest on a mortgage.

In order not to repeat ourselves with the phrase "tax deduction", let's introduce a designation and further in the text we will use the abbreviation: n / a.

And then this joyful event happened when the spouses were able to afford the purchase of a residential property. And now they own a house or an apartment, well, or a room. Yes, there is still an opportunity to return part of the money from this purchase! How to make the most profitable tax deduction when buying an apartment in a mortgage for two spouses?

When purchasing a home, a married couple has the right to two n/a:

• For spending on the direct purchase of housing;
• For the repayment of mortgage interest, if the property was bought on credit.

When applying for the distribution of a tax deduction between spouses for housing purchased in marriage, the date of its purchase is of key importance. The thing is that since 2014, the procedure for distributing n / a between co-owners has changed significantly. Consider what procedure was in effect before the changes took effect and after.

Property purchased before 2014

When buying real estate until 2014, the following rule was in effect: the property tax deduction was distributed between spouses at the request of the husband and wife or by the size of the share. The type of ownership was of key importance: joint (SS) or shared (DS). Let's look at each type in more detail.

joint ownership

If the apartment was bought in the SS, then when submitting documents for n / in the husband and wife had to submit an application for the distribution of the tax deduction between themselves. The percentage could be any: 50% and 50%, 30% and 70%, 0% and 100%.

At the same time, if one spouse refused the deduction in favor of the other, then he did not lose the right to n / in and could later claim it in full (if the cost of the apartment allowed it).

The size of the n / a in the distribution of 50% and 50% was respectively 1 million rubles. for each spouse, since the maximum return limit on purchased real estate had a limit of 2 million rubles.

When distributing 0% and 100%, the tax deduction for an apartment went to one of the spouses within the maximum amount of 2 million rubles, and the second right to a new apartment was lost, but could be realized later, when buying a new property.

Fractional ownership

When buying a home in the DC, n / a until 2014 was distributed exclusively by the size of the share. That is, if the size of the shares of the spouses was equal to 50% and 50%, they could receive 1 million rubles each. per person.

Thus, for equity holders, this option was less profitable than for joint owners, since the latter could draw up an application in the proportion of 0% and 100%.

At the same time, a tax deduction for a spouse, for example, could be received by a wife, and the husband subsequently exercised his right to N/A on other real estate. In this regard, the amount of the returned tax for spouses who bought housing in joint ownership was equal to four million rubles per family (though from two different apartments).

Example 1. The Saprunovs bought an apartment, which they registered as shared ownership with a 50% share for each owner. The maximum amount of n / a that they can receive will be equal to one million for a husband and the same amount for a wife. As a result, the return of personal income tax will amount to 260 thousand rubles. = 2 million * 13%. They will not be able to declare N / A for another apartment, since the established limit has been exhausted by them.

Example 2. The Saprunovs made the purchase of an apartment in joint ownership and, when submitting documents for a tax refund, made an application for the distribution of n/a in the proportion of 0% and 100%. The return of personal income tax in the amount of 13% of 2 million was received by the husband.

After 2 years, the spouses bought another apartment and wrote an application for the distribution of the property tax deduction, now in favor of the spouse. In total, they got their hands on total amount 520 thousand rubles = 4 million * 13%. The difference is obvious.

Mortgage costs

Reimbursement for the repayment of loan interest until 2014 was included in the total deduction along with the cost of finishing the premises. AT separate view n / a they were not distinguished and were not limited in size. The overpayment on the loan could be fully included in the main n / a.

Buying a home after 2014

The changes that came into force from that year equalized the rights of both equity holders and joint owners.

At the moment, the tax deduction between spouses, regardless of the size of the share, is distributed according to the actual costs incurred. But it is not always clear what is meant by the costs incurred and how they are divided between the spouses.

The Ministry of Finance came to the rescue, pointing out that all property acquired during marriage (unless a different procedure is specified in the marriage contract) is recognized as acquired jointly, including money. In this regard, when buying an apartment, it does not matter to whom the documents are drawn up and by whom the payment is made: husband or wife. Both spouses have equal rights to income tax refunds.

The amount of n / a for each spouse has also changed and currently amounts to 2 million rubles. per person. Thus, if an apartment is bought, for example, for 5 million rubles, both spouses can apply for a personal income tax refund in the amount of 13% of 2 million each, and the deduction for the family will be 4 million rubles.

And finally, there is an answer to an important question: is it possible to receive a property tax deduction for a spouse. For example, if the wife owns an apartment or house, and she either does not work or has previously used her right to a benefit, then you can issue a tax deduction for the husband.

Example. The Saprunovs bought an apartment for 4.3 million rubles. in joint ownership. All documents (DDU, ownership, payment papers) are issued to the spouse. Despite this, the spouse will be able to claim a deduction for this property in the amount of 2 million rubles. At the same time, the husband can also apply for the return of his part in the amount of the same 2 million rubles.

In the event that the apartment costs 2 million rubles, then when preparing a package of documents, the spouses must write a statement on the distribution of expenses (not to be confused with a statement on the distribution of the deduction), in which they will reflect who actually incurred the costs of buying a home and who will be a claimant.

Exception to the rule

When buying ready-made housing, the property distribution mechanism works like clockwork. The owner is either married or not. But what about when the property is being built for several years, and during this period other life events take place, for example, a wedding?

Let's consider such a situation. For example, the husband entered into an agreement before marriage equity participation(DDU) and received an act of acceptance and transfer of property, and the ownership was registered after the marriage.

In this case, only he will have the right to a tax deduction, since the apartment was purchased directly at the expense of the husband (before his marriage), and not jointly.

mortgage deduction

Since 2014, the procedure for applying for a mortgage N/A has also changed. Now it is separated into a separate one and can be declared without reference to the main one, that is, related to the apartment.

The amount of this tax deduction was limited to three million. But for spouses, if you follow the norms of the code on the distribution of expenses, it will amount to a total of six million rubles: three million for each.

At the same time, of course, all these 6 million rubles. must be paid by the spouses as payment of interest on the repayment. Only in this case it will be possible to return 13 percent of this amount.

I hope that the information provided has helped to understand all the intricacies of the Tax legislation regarding the joint acquisition of property by spouses. And now everyone can get maximum amount the tax credit due to him.

If you need personal advice or assistance in completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this