Tax deduction when purchasing an apartment in shared ownership of spouses

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.

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, 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.

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:

Get the correct documents from the Tax website. With us, obtaining the correct documents for deductions (declaration and application) will be quick and easy.

Attach the list of documents to the declaration. The list of documents for deduction can be found in the “Useful” / “Documents for deduction” section of the website.

Submit documents and receive money. All you have to do is submit the prepared documents online through the Tax Office or take them to the inspectorate and receive the money.

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

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When purchasing an apartment in common shared ownership, each spouse has the right to a tax deduction

The Russian Ministry of Finance has clarified the procedure for each spouse to receive a property tax deduction when purchasing an apartment in common shared ownership (letter of the Department of Tax and Customs Policy of the Russian Ministry of Finance dated August 15, 2023 No. 03-04-05/62119).

Tax legislation establishes the right to receive a property tax deduction when determining the tax base for personal income tax (Article 220 of the Tax Code). A deduction can be obtained in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition of real estate, in particular an apartment.

In this case, the amount of the deduction cannot exceed two million rubles. (Subclause 1, Clause 3, Article 220 of the Tax Code of the Russian Federation). In addition to the purchase of the apartment itself, the actual expenses incurred include the costs of purchasing finishing materials and expenses associated with finishing.

The only caveat is that the above costs can be deducted only if the contract for the purchase of the apartment indicates that it is being sold without finishing.

Another deduction option is in the amount of expenses actually incurred to repay interest on targeted loans for new construction or the purchase of real estate.

A similar rule applies to interest on loans received for refinancing (on-lending) of the above loans.

The maximum deduction in this case is larger - it is three million rubles. (clause 4 of article 220, clause 8 of article 220 of the Tax Code of the Russian Federation).

As for property acquired by spouses in common shared ownership, then, as the Ministry of Finance of Russia explains, when purchasing an apartment at the expense of the spouses’ common income, each of them has the right to receive property tax deductions in the amount of actual expenses incurred for the purchase of the apartment and to repay interest on mortgage loan. In this case, it does not matter in the name of which of the spouses such property is registered, as well as which of them contributed money when acquiring it. The only condition for receiving a deduction is that it must not have been used previously.

• Related documents:
•  Tax Code of the Russian Federation

justice pro...

If the apartment was purchased during marriage, how can the husband and wife return 13%? From our article you will receive answers to questions regarding the tax deduction when buying an apartment by spouses: will they both be able to return the tax, can a husband receive a tax deduction for his wife when buying an apartment, can a wife be reimbursed for personal income tax on an apartment registered in her husband’s name, how to get property deduction for common joint property of spouses and common shared property. We will tell you in detail about the distribution of property deductions between spouses (distribution of expenses for purchasing an apartment) for various options for registering property.

What affects the receipt of a tax deduction when spouses purchase an apartment?

The extent to which spouses will receive a tax deduction for an apartment depends, among other things, on the date of purchase of real estate (since January 1, 2014, significant changes have been made to Article 220 of the Tax Code of the Russian Federation, dedicated to property tax deductions). For the purpose of processing a property deduction for the purchase of an apartment, the date of purchase of real estate is considered to be the date:

• state registration of property rights according to an extract from the Unified State Register of Real Estate (when purchasing an apartment under a sales contract),
• act of acceptance and transfer of the apartment (when purchasing real estate under an equity participation agreement).

It is starting from the year in which the right to the deduction was obtained that spouses can receive a deduction (through the tax office or through the employer).

An apartment purchased during marriage can be registered:

• into the property of one of the spouses (ownership of the property is registered in the name of only one spouse),
• into common joint ownership (the right to the property is registered in the name of both spouses without determining shares),
• into common shared ownership (each spouse is the owner of a certain share in the apartment).

When purchasing an apartment with a mortgage, spouses, in addition to deductions for the costs of purchasing housing, can apply for a deduction for the costs of repaying mortgage interest (including when refinancing).

If the apartment was purchased before marriage registration

Can a husband receive a tax deduction if the apartment was purchased by his wife before marriage? If a woman purchased an apartment and then got married, then the acquired apartment is considered the property of the wife. Since the apartment is not owned by the husband, the spouse has no grounds for receiving property tax deductions (Letter of the Ministry of Finance of Russia dated May 12, 2017 N 03-04-05/28854).

If an apartment was purchased in a house under construction under an agreement for participation in shared construction with the personal funds of one spouse and the acceptance and transfer certificate of the apartment was signed before the marriage, then there is no reason to believe that this apartment is the common joint property of the spouses. Consequently, the second spouse will not be able to receive a property tax deduction for this apartment (Letter of the Federal Tax Service dated April 23, 2015 No. BS-4-11/7018@).

Property tax deduction for the purchase of real estate in common joint and shared ownership

Attention: the new version of Article 220 of the Tax Code of the Russian Federation does not contain provisions on the distribution of property deduction for expenses for the purchase of housing between co-owners when purchasing real estate in common shared or common joint ownership, therefore each of the co-owners has the right to receive the specified deduction within the limit of 2,000,000 rubles, while There is no need to write an application for distribution of deductions (if housing was purchased after 01/01/2014).

What is the difference between joint and shared ownership

The concept of common ownership is defined by Article 244 of the Civil Code of the Russian Federation, according to which property can be in common ownership with the determination of the share of each owner in the right of ownership ( shared ownership ) or without determining such shares ( joint ownership ).

In the legal literature, those persons who own parts of the same property (i.e., mathematically it can be expressed that this property itself = 1 or 100%), regardless of whether these shares are defined or not, are usually called co-owners or co-owners.

The concept of joint property of spouses is defined in Art. 34 of the Family Code of the Russian Federation, according to which joint property is property acquired by spouses during marriage.

Order from us the preparation of a package of documents to receive a deduction at a reasonable price

In case of joint ownership, the shares of each of the co-owners are not determined and are considered ideal (i.e. equal). In practice, this is expressed in the fact that the certificate of registration of property rights only indicates that the property is jointly owned by two or more persons.

With shared ownership, the shares of each co-owner are determined and may be different in relation to the shares of other co-owners. In practice, this is expressed in the fact that the certificate of registration of property rights indicates a certain size of the share of the co-owner. This share size is indicated in simple fractions (for example, 1/2; 3/4; 7/82).

What are the similarities in receiving deductions for joint and shared ownership?

• The procedure for receiving the deduction is the same.
• The required package of documents for obtaining a property deduction when purchasing a house, apartment, land plot, or country house by each co-owner, both in joint and shared ownership, is also the same.
• To receive a property tax deduction, each co-owner must submit this package of documents.
• The maximum deduction amount is also the same and amounts to 2,000,000 rubles for the entire apartment, but not for each of the co-owners of the property .
• For example, if:

• the apartment was purchased for 3,000,000 rubles as shared ownership for 4 people;
• each co-owner owns 1/4 share;
• Previously, none of the co-owners used a tax deduction when purchasing real estate,

then the amount of deduction that each co-owner can receive, taking into account the maximum limit, is 500,000 rubles and is calculated using the following formula: 2,000,000 rubles x 1/4 = 500,000 rubles.

Note: in paragraph 25 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation there is a clarification that the deduction is distributed among co-owners in the case of purchasing a residential building, apartment, room as a common joint property. of land plots for which the deduction is provided from January 1, 2010.

I believe that the provisions in question in paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation were not adjusted in connection with the extension of the deduction to land plots, but in the future they will be brought into line with such changes.

Features of obtaining a property tax deduction for joint ownership

Attention: the new version of Article 220 of the Tax Code of the Russian Federation does not contain provisions on the distribution of property deduction for expenses for the purchase of housing between co-owners when purchasing real estate in common shared or common joint ownership, therefore each of the co-owners has the right to receive the specified deduction within the limit of 2,000,000 rubles, while There is no need to write an application for distribution of deductions (if housing was purchased after 01/01/2014).

Clause 18 of the Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation (approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015) contains the following explanations:

1. The right to a property deduction provided for in paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, does not depend on which of such spouses has the ownership of the corresponding property and payment documents. Registration of ownership and payment documents for one of them does not prevent the other spouse from claiming a property deduction under paragraphs. 3 p. 1 art. 220 Tax Code of the Russian Federation.

2. Expenses for the acquisition of real estate specified in paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, joint property can be taken into account when taxing income in different ways.

   Thus, a property deduction for the amount of these expenses can be claimed by one of the spouses (subject to the limitation on the maximum amount of the corresponding deduction established by clause 1, clause 3, article 220 of the Tax Code of the Russian Federation). In p.

   18 of the Review, it is stated that expenses actually incurred at the expense of the spouses’ common property for the acquisition (construction) of a real estate property can be taken into account by one of the spouses when taxing his income to the extent that these expenses were not previously taken into account when providing a property tax deduction to the second spouse . Another option is possible when the spouses distribute such expenses among themselves to claim a deduction: one of the spouses takes part of the expenses into deduction, and the remaining part - the other. The Presidium of the Supreme Court of the Russian Federation in paragraph 18 of the said Review indicated that provisions that would limit one of the spouses from the right to take into account the remaining part of the expenses for the purchase of housing when calculating their own tax base in the event that such expenses were not taken into account when taxing the income of the other spouse , art. 220 of the Tax Code of the Russian Federation does not contain. At the same time, the total amount of deduction provided to each of them must remain within the same maximum amount. If the total amount of property deduction declared by both spouses does not exceed the limit value of 2,000,000 rubles established by paragraphs. 1 clause 3 art. 220 of the Tax Code of the Russian Federation, the refusal of the tax authority to apply a tax deduction is unlawful.

   The current version of Art. 220 of the Tax Code of the Russian Federation does not contain provisions, from the literal meaning of which it follows that the maximum amount of property tax deduction is in the amount of 2,000,000 rubles.

   is the same for spouses when they purchase housing as joint property and is divided between them. At the same time, earlier paragraphs. 2 p. 1 art.

   220 of the Tax Code of the Russian Federation contained a provision from the analysis of which such a conclusion could be drawn.

How to get a tax deduction when buying an apartment

If you bought an apartment, the state may compensate part of the costs. To do this, you need to officially work and pay 13% of your salary every month. We tell you who has the right to a tax deduction, how much money you can get back and under what conditions.

On property deductions: Art. 220 Tax Code of the Russian Federation

Property tax deduction is a partial refund of personal income tax paid for the purchase of real estate. Personal income tax is a tax on personal income. By law, Russian citizens are required to pay 13% of their earnings to the needs of the state. If you bought an apartment, you have the right to return part of the taxes from the budget or temporarily exempt yourself from paying 13%.

A tax deduction for the purchase of an apartment in the amount of 260 thousand rubles can be obtained once in a lifetime

You can receive a tax deduction for an amount of no more than 2 million rubles. From this amount you can return 13% - 260 thousand rubles. Both husband and wife have the right to apply for a property deduction for the same apartment - each for 2 million rubles. In this case, the family will receive not 260 thousand rubles, but 520 thousand rubles.

If you bought an apartment before January 1, 2014, the deduction limit applies to only one property. This means that if the cost of the apartment is less than 2 million rubles, you will not be able to receive the maximum refund amount of 260 thousand rubles. The remainder of the deduction cannot be transferred to another property.

Maria bought an apartment in December 2013 for 1.7 million rubles. The amount of tax to be refunded in her case is 221 thousand rubles. If Maria buys another apartment, she will no longer be able to apply for a deduction, since she bought the property before January 1, 2014 and used her right according to the old rules.

Additionally, you can return the tax on mortgage interest - 390 thousand rubles. Both spouses have the right to claim a deduction - each for 3 million rubles

Olga bought an apartment in February 2014 for 1.5 million rubles. She applied for a tax deduction and returned 13% of the cost of the apartment - 195 thousand rubles.

Out of the limit of 2 million rubles, she used only 1.5 million rubles, leaving another 500 thousand rubles. Later, Olga bought a room for 750 thousand rubles and again applied for a personal income tax refund on the balance.

She was given back 13% of 500 thousand rubles - 65 thousand rubles.

On the refund of overpaid tax: clause 7 of article 78 of the Tax Code of the Russian Federation

You can apply for a deduction not only for an apartment, but also for finishing work and materials within the limit of 2 million rubles. In this case, the contract must indicate that the apartment is unfinished.

If you bought an apartment for 1.8 million rubles and spent 200 thousand rubles on renovations, you can claim a refund of 260 thousand rubles. See what kind of work the state will return money for. To confirm expenses, collect contracts, checks and receipts.

If you bought an apartment in a building under construction under the DDU or under an agreement on the assignment of rights of claim, the right to deduction arises from the moment of signing the act of acceptance and transfer of the apartment. If under a purchase and sale agreement - after registration of ownership of the apartment. The apartment must be located in Russia.

It is important that the deduction amount corresponds to the costs of purchasing an apartment. If you pay in installments, you can only get a tax refund on the money spent.

You can file a tax refund return the following year after the right to deduction arises - in any month. If the right arose a long time ago, and you decided to apply for the deduction only now, you are allowed to return the tax paid for the last three years.

You will not be able to receive a property tax deduction if you:

Already used the tax deduction limit.

We bought an apartment using maternity capital, certificates, consumer loans, employer funds or government money.

You inherited an apartment or received it as a gift.

We bought an apartment from relatives.

If, when buying an apartment, you used maternity capital, employer funds or state money, but additionally invested your own, you can return the tax on them. For example, you bought an apartment for 2 million rubles, of which 450 thousand rubles were covered with maternity capital. It turns out that you invested 1,550,000 rubles from personal funds - you can return the tax in the amount of 201,500 rubles.

About taxpayers: clause 2. Art. 207 Tax Code of the Russian Federation

If you are officially employed and pay taxes on your income, you have the right to a deduction. In addition, you need to be a resident of Russia - live in the country for 183 days without interruption.

Those traveling for treatment or training for a period of no more than six months.

Military personnel serving abroad.

Employees of state authorities and local self-government sent outside Russia.

You have the right to a deduction if you paid for the apartment yourself and are registered as the owner. If you are married, your spouse can be the payer and owner.

An exception is that the apartment was bought for children under 18 years of age and the property was registered in their name. In this case, you can get money for the child.

At the same time, the child will retain the right to a deduction, and he will be able to return the tax from another apartment after reaching 18 years of age.

Individual entrepreneurs who pay taxes under the general taxation system can also receive a deduction. If an individual entrepreneur works under the simplified tax system, it will not be possible to return the tax.

About tax deductions for pensioners: p. 3 tbsp. 210 Tax Code of the Russian Federation. 10 tbsp. 220 Tax Code of the Russian Federation

Vladimir Nikolaevich retired in 2023, in 2018 he bought an apartment. To receive the deduction, he needs to file a return in 2020 for the years 2018, 2017, 2016, 2015. The tax office will return an amount equal to the taxes paid for these four years.

Maria Vasilievna retired in 2015, and bought an apartment in 2017. Since she did not work in 2017 and 2016, she will be able to receive a deduction for 2015 and 2014 - for the period when personal income tax was paid from her salary.

Oleg Vasilievich retired in 2012. Six years later, in 2018, he bought an apartment. Since the pensioner did not work during this time and personal income tax was not paid to the state budget, it will not be possible to return the money.

For working pensioners, everything is simpler. If they didn't receive the full deduction in the last four years, they can repay the balance in future years while they work.

Semyon Andreevich retired in 2017 and continued to work in the company. That same year he bought an apartment. In 2018, he filed a declaration for 2017, 2016, 2015 and 2014 and returned 200 thousand rubles. He will be able to return the remaining 60 thousand in subsequent years, as long as he pays personal income tax on his salary.

Certificate of income in form 2-NDFL. Issued by the employer. If you changed jobs, take it from each one.

Tax refund application

Application for a tax deduction. Do not forget to indicate the details of the account to which you want to receive the money if you plan to receive a deduction through the tax office.

Acceptance and transfer certificate of housing.

Certificate of ownership or extract from the Unified State Register of Real Estate.

Payment documents confirming the costs of purchasing an apartment: bank account statements, checks, receipts or receipts from the seller.

Child's birth certificate if you receive a tax deduction for children.

Samples of filling out declarations and applications

Usually copies of documents are sufficient, but sometimes the tax office may ask for originals to ensure compliance. We recommend preparing both options. The 3-NDFL declaration and application are submitted in the original.

Tax deductions can be obtained in two ways.

Find out the address of the inspection by registration

At the tax office. Contact the tax office at your place of registration. To receive a deduction for the current year, the return must be filed next year. Documents can be brought to the tax office, sent by letter, or uploaded in your personal account on the website nalog.ru.

The declaration is checked for three months, another month is needed to transfer funds. The money will be sent to the bank account you indicate in the application. The refund amount cannot exceed the amount of taxes paid for the year. This means that you will receive exactly what you paid for.

Oleg will be able to return 260 thousand rubles in one year if his salary is 167 thousand rubles. Then the amount of taxes paid will coincide with the amount of tax to be refunded. If Oleg paid 220 thousand rubles for the year, the tax office will return the remaining 40 thousand rubles when this amount of tax is transferred from salary to the state budget.

At work. If you don't want to wait until next year, start receiving a tax deduction every month through your employer. 13% will not be withheld from the salary until 260 thousand rubles are paid. If you work part-time and have an employment contract, you can submit a notice to each employer.

To receive a deduction every month, you still have to go to the tax office.

First, you need to submit an application with documents and within 30 days receive notification of the right to a deduction, and then take it to work. There is no need to fill out the 3-NDFL declaration.

Once the notice is received, the employer will not withhold tax until the end of the year. In the new year you need to go to the tax office again and receive a notification.

Mikhail receives 43,500 rubles including personal income tax. After submitting an application for a tax refund, the employer will begin to pay the employee 50 thousand rubles every month. Mikhail’s apartment costs 2 million rubles. With a salary of 50 thousand rubles, the employer will pay the required 260 thousand rubles for 40 months.

If the apartment was purchased during marriage, but a prenuptial agreement was not concluded, the property is considered jointly acquired. If, when purchasing an apartment, spouses distributed shares in the ownership rights, this is shared ownership. In any of these cases, it does not matter who the owner of the apartment is, both the husband and wife can use the full right to deduction. If the limit is not exhausted, the remainder of the deduction is transferred to the next object.

Svetlana and Alexey bought an apartment for 2 million rubles in February 2016. The shares were distributed as follows: 60% to the wife and 40% to the husband. Spouses can apply for a deduction in any way: one will claim the full amount of 2 million rubles, and the second will use his right when purchasing a new apartment.

- within their shares, in half or in other proportions with the transfer of the balance to another property;

If the apartment was purchased before January 1, 2014 and it is in shared ownership, a different rule applies. The deduction is distributed in proportion to shares. For example, a wife has a 70% share, which means she can only claim a deduction for this part. Moreover, the remainder of the deduction cannot be transferred to another object.

Olga and Sergey bought an apartment for 3 million rubles in December 2013 and distributed the property equally. When they apply for deductions, each person will be able to claim no more than 1.5 million rubles. Despite the fact that everyone has a limit of 2 million rubles, 500 thousand rubles cannot be transferred to the next object, they will be burned.

If you work officially and pay 13% of your salary, you have the right to return 260 thousand rubles when buying an apartment.

After 2014, the remainder of the deduction is allowed to be transferred to other objects. If the apartment cost less than 2 million rubles, you will return the rest when purchasing a new property - until the total amount of tax refund is 260 thousand rubles.

Both husband and wife have the right to apply for a property deduction - each for 2 million rubles. Spouses can return up to 520 thousand rubles for one apartment.

To receive a deduction, you need to be a resident of Russia and the owner of an apartment. If you are married, documents can be issued in the name of your spouse. It is also necessary to confirm the costs of purchasing an apartment.

It will not be possible to return the tax if the apartment was bought from relatives, received as an inheritance or as a gift.

If the property was registered in the name of a minor child, you can return the tax for him. When he turns 18, he will still be able to take advantage of the right to deduction.

The deduction is received in two ways: through the tax office immediately for the entire year or through the employer every month.

Deduction when buying a home by spouses

May 3, 2018 Team Tax 24 Deduction upon purchase 643

According to the Family Code of the Russian Federation (Art.

33, 34 of the RF IC) property acquired by spouses during marriage is their joint property, regardless of the name of which of the spouses it was acquired or in the name of which or which of the spouses contributed funds.

To put it simply, when purchasing a home while married, each spouse has the right to a property deduction, and it does not matter which spouse has the documents for the apartment in his name or who was the payer.

However, depending on the conditions of purchase and registration of housing, the conditions for receiving the deduction also vary.

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

Before 2014:

When spouses purchase housing before 01/01/2014 as shared ownership, the deduction is distributed between the spouses strictly in accordance with their shares. In this case, the maximum deduction amount is RUB 2,000,000. for the entire housing facility.

Example: the Barsukovs bought an apartment in 2013 for 3,000,000 rubles. and registered it as shared ownership of ½ each. Spouses can receive a property deduction in accordance with their shares, that is, each will receive 130,000 rubles. (2,000,000 x ½ x 13%).

Please note that neither spouse can waive their right to a deduction in favor of the other spouse.

Since 2014:

If you want to redistribute the property deduction, then in addition to the package of documents for the property deduction, you and your spouse will need to attach an application for the distribution of actual expenses for the purchase of housing.

Example: the Belkin couple bought an apartment in 2016 for 2,000,000 rubles. and registered it as shared ownership (½ each). In this case, half of the cost was paid by the spouse, and the other half by the spouse (this is confirmed by payment documents).

Each of them can receive a property deduction in accordance with the expenses incurred for the purchase, that is, 1,000,000 rubles (for a return of 130,000 for each).

Since the spouse does not officially work, they decided to redistribute the deduction entirely to the spouse, wrote an application for the distribution of expenses and submitted it to the spouse’s tax office along with the 3-NDFL declaration and other documents confirming the right to the deduction. As a result, the spouse received a deduction in the amount of 2,000,000 rubles. and returned 260,000 rubles.

It is also worth keeping in mind that since 2014, the property deduction is provided not per housing unit, but per person. For example, buying an apartment for 4,000,000 rubles. each spouse will be able to receive 260,000 rubles. However, this only applies to housing purchased after 01/01/2014.

Distribution of mortgage interest deductions for common shared ownership

In accordance with paragraphs. 4 paragraphs 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 during marriage are considered common (Articles 33, 34 of the RF IC).

Accordingly, regardless of who actually paid the loan, the spouse has the right to distribute the interest deduction independently in any proportion by writing a corresponding application to the tax authority.

If the housing was purchased after 01/01/2014, you can safely distribute the deduction as you wish; moreover, according to the opinion of the tax authorities, the spouses have the right to annually change the proportion in which the mortgage interest deduction is distributed.

Property tax deduction for the purchase of housing by spouses in common joint ownership

When purchasing a home in joint ownership, both spouses have the right to a deduction with the opportunity to distribute it by agreement.

By default, the deduction is distributed in equal shares (50%), 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 an application for the distribution of the deduction, signed by both spouses

When distributing, it is important to remember that:

— the maximum deduction for each spouse cannot exceed RUB 2,000,000. (for a refund of 260,000 rubles), if housing was purchased before 2014, then the deduction cannot exceed 2,000,000 rubles. for both spouses.

- an application for distribution of the main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be received, including transferring the remainder of the deduction to the other spouse

Example: The Avdoshina spouses bought an apartment in common joint ownership in 2016, which costs 3,000,000 rubles. The husband has more income than the wife, the spouses decided to distribute the deduction in proportion: the spouse 2,000,000, the wife 1,000,000 rubles. If the spouses subsequently purchase housing, Avdoshina will be able to receive an additional deduction in the amount of 1,000,000 rubles.

Distribution of mortgage interest deductions for common joint property

Before January 1, 2014, the mortgage interest deduction was always distributed in the same proportion as the main deduction.

From January 1, 2014, the interest deduction was separated into a separate type of deduction, and now it can be distributed separately (in a different proportion than the main one) (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation).

Accordingly, at their own discretion (and regardless of the distribution of the main deduction), spouses can distribute the deduction for interest in any proportion by submitting an application for distribution of the deduction to the tax office.

It is also worth noting that according to the opinion of the Federal Tax Service of Russia, spouses have the right annually, based on an application, to redistribute the amount of interest repayment costs

Application of property deduction in case of registration of housing solely for one of the spouses

All property acquired by spouses during marriage is the common property of the spouses (Clause 1, Article 256 of the Tax Code of the Russian Federation, Articles 33, 34 of the RF IC), therefore the deduction can be distributed even when the ownership is registered in only one of the spouses

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

— the deduction can be received entirely by the spouse in whose name the housing is registered. In this case, an application for distribution of deductions is not required.

- the deduction can be distributed between the spouses by their agreement using an application for the distribution of the deduction. This situation is completely similar to the purchase of housing 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: in 2016, the Samokhvalovs bought an apartment for 2 million rubles, which was registered in the name of N.M. Samokhvalova. The spouses decided that Samokhvalov V.N. would use the deduction. despite the fact that all the documents were issued in the name of his wife. We submitted an application for distribution of deductions (100% husband, 0% wife) to the tax office. As a result, Samokhvalov received a deduction in full of 2,000,000 rubles

Tax deduction for shared property 2023 - spouses, property, joint property, Tax Code

When buying an apartment in shared ownership, a person should know that he has the legal right to return part of the money spent by receiving a property tax deduction. The process is similar to the classic one. However, the manipulation will have a number of significant differences that you should know about in advance.

What do you need to know?

With shared ownership, the living space has several owners. Their shares may not always be equal. The law gives each owner the right to dispose of his own part of the property, if this does not affect the rights of other owners and does not cause harm to the premises. Providing benefits for the purchase of housing in shared ownership has a number of features.

The amount of the tax deduction is equal to a percentage of the amount spent by a citizen on the purchase of an apartment or part of it. If the documents indicate only the total cost of the apartment, the owner conventionally divides the expenses equally.

If the owner’s expense turns out to be less than 2 million rubles, he has the right to receive the rest of the deduction when purchasing another property.

If the apartment is sold with furniture, you should find out whether its price is included in the price of the property. The tax deduction does not apply to household items. Cladding costs also allow for a refund.

Legal regulation

You need to start the procedure for obtaining a deduction by becoming familiar with the legislation. The process of providing a refund is regulated by Article 78 and Article 220 of the Tax Code of the Russian Federation.

Additional standards are also contained in Federal Law No. 214.

Tax deduction for shared ownership

The following categories of citizens can take advantage of the tax deduction for shared ownership:

• Officially employed individuals who consistently pay personal income tax. It is from the income tax that the deduction is calculated.
• Persons with Russian citizenship. If a foreigner has a share in the ownership of real estate and even pays income tax to the Federal Tax Service of Russia, he still does not have the right to a benefit.
• Persons who have an interest in real estate.

Minor citizens who have a share in the property do not have the right to personally receive a refund. However, parents can do this for them.

Spouses

The tax deduction for shared property of spouses is calculated taking into account the interests of each of them.

All property acquired during marriage is considered joint property. In this case, it does not matter what information is specified in the documents for the living space. The refund is provided to each citizen in equal amounts.

If spouses bought an apartment, they can receive a deduction that compensates for part of the costs of purchasing housing, or return the interest paid on the loan if a mortgage was used.

Much also depends on the date of purchase of real estate due to changes in tax legislation that occurred in 2014.

Property

A property tax deduction is the provision of funds that a citizen who has purchased an apartment or other living space has the right to receive. Only tax residents of the Russian Federation can take advantage of the benefit. Refunds are not available to other persons.

Purchasing housing after 2014 allows you to receive a refund when purchasing several objects, if their total cost does not exceed 2,000,000 rubles.

The fact is that during this period of time, amendments were made to the legislation of the Russian Federation that abolished the possibility of receiving a refund only once in a lifetime. However, restrictions remain.

The maximum deduction amount cannot exceed RUB 260,000. If a refund is provided with a mortgage loan, the amount of the refund increases. A citizen can receive up to 390,000 rubles.

When calculating the available refund amount, specialists will take into account the following types of expenses:

• funds spent directly on the purchase of housing;
• the amount of overpayment for the use of mortgage lending;
• money that had to be spent on completion and finishing.

When determining the amount of tax, the following types of income of a citizen are taken into account:

• official salary;
• rent for rental property;
• sale of property;
• funds received by a citizen under a contract.

Not all types of income are subject to personal income tax. Contributions to the state are not levied on the following types of payments:

• pension;
• dividends;
• benefits paid from the regional or state budget.

The amount of the refund cannot be greater than the amount of money that the citizen’s employer transferred to the state treasury. If the deduction has not been paid in full, it is carried forward to the next tax period.

In order for the benefit to be granted, the citizen must prepare a package of documents and write an application. The papers must be submitted to the Federal Tax Service of the Russian Federation. Here the documentation will be studied and reviewed. If, on its basis, a citizen is entitled to receive a payment, the money will be credited to his account.

When buying a home

When distributing the deduction amount for the purchase of an apartment, the year of its purchase is important. If the housing was purchased after January 2014, then each shareholder has the right to a refund of the expenses incurred by him, if they do not exceed 2 million rubles.

For mortgage interest

If the living space was purchased with a mortgage or purchased using other credit funds, the owners (if they are co-borrowers) have the right to distribute the deduction among themselves in any ratio, having previously notified the tax service about this.

Amount distribution

If real estate is acquired as shared ownership, as a rule, the tax deduction will also be distributed among all owners of the premises. In this case, the amount of the refund depends on the size of the citizen’s share.

As with a standard purchase of real estate, the maximum amount from which a deduction can be calculated is 2 million rubles.

How to apply?

To apply for a tax deduction, you will need to collect the necessary documents and submit them to the tax authority.

Next, you will need to prepare a declaration drawn up in form 3-NDFL, and, together with an application requesting monetary compensation, submit the papers to the tax department.

What documents are required?

In order for Federal Tax Service employees to consider an application for a deduction, you will need to prepare a package of documents.

You must provide:

1. Application for distribution of deductions among share owners. It is necessary if the spouses decide to change the amount of the refund at their own discretion.
2. Documents confirming the fact of depositing money.
3. Declaration 3-NDFL.
4. Application requesting a deduction.

A sample application for a tax deduction is here.

Sample 3-NDFL declaration here.

Reasons for refusal

In some cases, a citizen may be denied a request to receive a deduction. Such a decision will be made if:

• the applicant is not a payer of income tax or temporarily does not contribute it to the state treasury;
• the property was purchased with subsidies or employer funds;
• the papers were not provided in full;
• the premises have not yet been built;
• the acquisition of living space is carried out from a related party;
• the right to deduct has been previously exercised.

Experts advise to first verify the possibility of receiving benefits. This will protect the citizen from wasting time preparing the necessary papers.

Video about processing a return

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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