Common shared property tax deduction for spouse. Return for common joint ownership. Registration for one spouse

When purchasing housing in common shared ownership by several persons, questions naturally arise: who has the right to receive property deduction? in what size? Is it possible to transfer the right to deduction to another owner? Below we will answer these questions, and also consider other features of obtaining a deduction when purchasing an apartment/house in common shared ownership.

If you have purchased a home in common ownership with your spouse or children, we recommend that you read our specialized articles:

Obtaining a property deduction for minor children;
Features of obtaining a property deduction by spouses;

The rules that govern the procedure for receiving the deduction and its size depend on when the housing was purchased - before or after January 1, 2014. From January 1, 2014 in Tax code Significant changes have been made related to obtaining a property deduction. In this article we will consider situations where when housing is purchased into common shared ownership AFTER January 1, 2014. If you purchased housing before January 1, 2014, then read the article “Receiving a deduction when purchasing an apartment in common shared ownership before January 1, 2014.”

The note: The date of purchase of housing should be considered the date of state registration of property rights according to an extract from the Unified State Register of Real Estate when purchasing under a sales contract or the date of the transfer deed when purchasing housing under a contract equity participation in construction.

Receiving the main property deduction

When purchasing housing after January 1, 2014, the limit on the total deduction for all owners of 2 million rubles no longer applies (since 2014, the limitation on property deduction applies not to the property, but to the person). Wherein general order the provision of deductions for shared ownership remained the same and is based on the expenses/share of each person (Letters of the Ministry of Finance of Russia dated December 11, 2014 No. 03-04-05/63812, dated October 28, 2013 No. 03-04-05/45699).

When purchasing housing in common shared ownership after January 1, 2014, each owner has the right to receive a deduction in the amount of his expenses (if the agreement/payment documents indicate only the total amount of expenses, then in the amount of TOTAL AMOUNT OF EXPENSES x HIS SHARE), but not more than 2 million rubles

Example: Medvedev B.G. and his grandmother Medvedeva N.N. in 2019, we purchased an apartment worth 3 million rubles as common shared ownership. In this case, the share of each owner was 1/2. In this case, Medvedev B.G. and Medvedeva N.N. will be entitled to a deduction of RUB 3 million. x 1/2 = 1.5 million rubles. (195 thousand rubles to be returned).

Example: In 2019, the Zaitsev brothers A.R. and Zaitsev S.R. purchased an apartment worth 5 million rubles as common shared ownership (the brothers' shares were 1/2 each). In this case, each brother will be able to receive a deduction in the amount of 2 million rubles (the maximum amount of deduction), and, accordingly, return 260 thousand rubles.

Distribution of mortgage interest deduction

If you purchase an apartment on a mortgage (or otherwise home loan), Owners-co-borrowers have the right to distribute the interest deduction in any proportion at their discretion, drawing up a corresponding written application to the tax authority (Letter of the Federal Tax Service of Russia dated May 23, 2016 No. BS-3-11/2315).

If payment documents are issued for only one owner

In practice, a situation may arise when payment for the cost of an apartment occurs on behalf of only one of the owners (for example, from his bank account), but in fact all owners bear the costs. In this case, in order for other owners to receive a deduction, documents confirming their expenses must be provided to the tax office.

Such a document could be handwritten power of attorney for transfer Money to pay for the apartment to the person who made the payment (in addition to the main payment document). The power of attorney can be written by hand in free form and does not require notarization (Letter of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135).

Example: In 2019, Orlova E.V. with his sister T.V. Orlova We bought an apartment in common shared ownership for 4 million rubles (each sister’s share was 1/2). The cost of the apartment was paid from the account of E.V. Orlova. At the end calendar year(in 2020) each of them submitted documents to the tax office to receive a deduction in the amount of 2 million rubles (for a refund of 260 thousand rubles). Orlova T.V. To the main package of documents she attached a copy of the power of attorney, which indicated that she gave it to her sister Orlova E.V. 2 million rubles to pay for your share of the apartment through a bank account.

The situation is similar with the deduction for credit interest. Even when payments under a loan agreement were actually made on behalf of one of the co-owners (for example, the main borrower), other co-borrowers can also receive a deduction by submitting documents to the tax office confirming their payment expenses credit interest. Such confirmation may be a handwritten power of attorney to transfer funds to pay mortgage interest to the person who made the payment.

Example: Alushtin S.S. with his daughter Milova A.S. bought an apartment in common shared ownership for 4 million rubles (the share of each of them was 1/2). To purchase an apartment, they issued mortgage in the amount of 3 million rubles, where Alushtin S.S. was the main borrower, and Milova A.S. - co-borrower. The father and daughter also paid the mortgage in equal shares, although virtually all payments on the loan were made by Alushtin S.S. from your bank account. Despite the fact that the mortgage payments were made by the father, Milova A.S. can count on a deduction for mortgage interest in the amount of her expenses by submitting to the tax office a handwritten power of attorney, according to which she transferred the money to father Alushtin S.S. to pay mortgage interest on the loan.

The acquisition of housing by spouses in common shared ownership means that the shares belonging to each of the spouses are clearly defined in the Certificate.

shares are clearly defined in the Certificate, each spouse is entitled to a deduction only in the amount of his share. You cannot receive a share for a spouse, even if the spouse has previously exercised the right to deduction;
to the object. This means that, for example, when purchasing an apartment for 2,500,000 rubles (50% share of the spouse, 50% share of the spouse), each spouse has the right to receive a deduction of 2,000,000 / 2 = 1,000,000 rubles. That is, the maximum amount for a tax refund will be 130,000 rubles for each spouse (13% of 1,000,000).
Even if one of the spouses had previously received a deduction, then the second spouse still has the right to a deduction of no more than 1,000,000 rubles (in the amount of his share, according to our example).
interest deduction is also distributed in accordance with the shares

The deduction is distributed in accordance with the expenses incurred by each spouse; 2 situations are possible:
- each spouse has payment documents from which it is clear who incurred the expenses and in what amount. In this case, the deduction is distributed in accordance with these documents.
- there are payment documents, and the expenses are recorded in them either as a total amount for the spouses or for one of the spouses. In this case, the spouses have the right to write an Application for distribution of expenses and receive a deduction in any proportion.
each spouse. This means that, for example, purchasing an apartment for 2,500,000 rubles and bearing expenses equally (50% share of the spouse, 50% share of the spouse), each spouse has the right to receive a deduction of 2,000,000 rubles, in our example - 2,500 000 / 2 = 1,250,000 rubles. That is, the maximum amount for a tax refund will be 162,500 rubles for each spouse (13% of 1,250,000).
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Deduction for the purchase of housing in common joint ownership

The acquisition of housing by spouses as joint joint property means that housing acquired during marriage is common, regardless of who it is registered to or who bears the costs of its purchase. Both spouses are deemed to have borne the expenses.

If ownership arose before 01/01/2014:

the deduction limit is 2,000,000 rubles to the object. This means that, for example, when purchasing an apartment for 2,500,000 rubles and in the corresponding application indicating a 50/50 proportion (50% spouse’s share, 50% spouse’s share), each spouse has the right to receive a deduction of 2,000,000 / 2 = 1 000,000 rubles. That is, the maximum amount for a tax refund will be 130,000 rubles for each spouse (13% of 1,000,000).
There is no maximum deduction limit. That is, you cannot write a separate statement for interest.
For example, according to the mortgage agreement, interest for the entire period of the loan amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share (in our example, this is a 3,500,000 ruble deduction for each spouse, for a return of 13% - according to 455,000 rubles).

If ownership arose after 01/01/2014:

By default, it is considered that spouses own property rights in equal shares (50/50). At the same time, spouses have the right to write an Application and distribute who will receive the deduction and in what amount. However, such an application can be submitted only once and in the future it will no longer be possible to change the proportion.
the deduction limit is - 2,000,000 rubles - each spouse
since all expenses in a marriage are common, a deduction for interest can be received in any proportion by writing an appropriate Application for the distribution of the deduction. The application can be written every year, changing the proportion.
The maximum mortgage interest limit is - no more than 3,000,000 rubles to each spouse.
For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share, but not more than 3,000,000 rubles (in our example, this is a 3,000,000 ruble deduction for each spouse, to return 13% - 390,000 rubles each).

Deduction for purchasing housing as sole property

The acquisition of housing by spouses as sole property means that the housing acquired during marriage was registered in the name of one of the spouses.

If ownership arose before 01/01/2014:

the maximum deduction amount, as in the case of purchasing housing in shared or joint ownership before 2014, is - 2,000,000 rubles - to the object.
For example, if an apartment was purchased for 3,000,000 rubles, the maximum amount to be returned will be no more than 260,000 rubles (13% of 2,000,000) regardless of whether it was by one spouse (if an Application for the distribution of the deduction was not submitted) or both spouses (each, based on the proportion in the Application, but in total still no more than 260,000 rubles for two).
the interest deduction is also distributed in accordance with the Application for the distribution of the main deduction, There is no maximum deduction limit. That is, you cannot write a separate statement for interest.
For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then either one of the spouses has the right to a refund of 910,000 (13% of 7,000,000 if an Application for the distribution of the deduction was not submitted), or each of the spouses is entitled to deduction according to the proportion in the Application.

If ownership arose after 01/01/2014:

The spouse in whose name the property is registered has the full right to receive the deduction; however, there is no need to submit an Application for distribution of the deduction.
the deduction can be distributed in any proportion between the spouses in the corresponding Application for the distribution of the deduction. However, such an application can be submitted only once and in the future it will no longer be possible to change the proportion.
the deduction limit is - 2,000,000 rubles - each spouse. This means that, for example, when purchasing an apartment for 4,500,000 rubles, each spouse has the right to receive a deduction of 2,000,000 rubles. That is, the maximum amount for a tax refund will be 260,000 rubles for each spouse (13% of 2,000,000).
since all expenses in a marriage are common, a deduction for interest can be received in any proportion by writing an appropriate Application for the distribution of the deduction. The application can be written every year, changing the proportion.
The maximum mortgage interest limit is - no more than 3,000,000 rubles to each spouse. For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share, but not more than 3,000,000 rubles (in our example, this is a 3,000,000 ruble deduction for each spouse, to return 13% - 390,000 rubles each).
if the spouse to whom the title is registered has already begun to receive a deduction, then for the balance not yet received, you can write an Application in order for both spouses to receive a deduction.

Deduction for purchasing housing in joint ownership with children

Only on January 1, 2014, amendments came into force, according to which parents (adoptive parents, foster parents, guardians, trustees) when purchasing real estate and registering it in the name of children (either partially or in full) have the right to receive a deduction for their children ( wards) under the age of 18 years. At the same time, children do not lose their right to deduction in the future. Also, the consent of children to receive a deduction by their parents for themselves and for them is not required.

When purchasing real estate and registering it in the name of children, 3 situations are possible:

Buying a home by one parent and registering it for themselves and their child(ren)
IN in this case, the parent has the right to a property deduction both for himself and for the child’s share. In this case, the maximum amount that can be deducted is 2,000,000 rubles. The maximum refund from the tax office will be 260,000 rubles (13% of 2,000,000).
Buying a home by spouses and registering it for themselves and their child(ren)
In this case, both parents, or one of them, have the right to receive a deduction for themselves and for the share of their children. Parents themselves decide who will receive the deduction and in what amount. The maximum deduction limit is no more than 2,000,000 rubles per parent. That is, for themselves, or for themselves and for the child’s share, either parent will be able to receive no more than 260,000 rubles (13% of 2,000,000).
For example, parents bought an apartment for 5,000,000 rubles and registered it for themselves and their two children (each with a 1/4 share). Thus, both parents have the right to receive a deduction of 2,000,000 rubles each: the first parent - 1,000,000 for themselves and 1,000,000 for the first child; second parent - 1,000,000 for himself and 1,000,000 for the second child.
Purchase of housing by a spouse or spouses and registration of it entirely in the name of the child
In this case, the parents or parent are also entitled to receive a deduction for the child. The maximum deduction limit is no more than 2,000,000 rubles (if there is one child), 2,000,000 rubles for each spouse (if the property is registered for 2 or more children, but not more than the size of their shares).

Based on the foregoing, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of Article 220 of the Code can be provided only to taxpayers-parents who actually incurred the costs of purchasing housing as the property of their minor children.

If the parent had previously received a property deduction and thereby lost the right to a new one, then he will no longer be able to receive it for the child. But if a parent previously received a deduction for the same property only for himself (for example, he did not know that he could also receive a deduction for a child), then he has the right to a deduction for the child. To do this you will need to submit

Real estate, including residential, allows the following options for acquisition by several persons:

into a joint, without allocation of shares, common property;
in shared ownership, indicating the volume of the share in the right.

In case of joint ownership, citizens use one apartment jointly, without official division of both the scope of the right and its territory. Each of the residents has the right to arrange a living arrangement agreed upon with the co-owner, but without claiming part of the living space.

They are also charged with joint and several liability for the property management of housing, its operation and the incurrence of expenses for rent and utility bills.

In this case, selling your part of the right to own an apartment is not provided. Mainly, such forms of ownership arise:

during privatization;
when purchasing an apartment jointly between relatives;
when registering an apartment by spouses;
when receiving an inheritance, etc.

Shared ownership provides for a specified scope of rights to housing. It arises as a result of the separation of shares from joint ownership, and also, if a share in the apartment was purchased, tax deduction in this case it is calculated from the share.

Unlike joint common property, shared ownership allows not only the division of personal accounts, but also the transfer of ownership by agreement, upon alienation. That is, it is permissible to either sell your share or carry out another property transaction.

Property tax deduction from shared ownership

Purchasing a share in an apartment involves, as in other cases of real estate purchase.

It is 13% of the cost indicated in civil contract, submitted to Rosreestr. Paid from taxpayers' funds and provided as a tax benefit only to persons who are such.

In this case, the property deduction when purchasing an apartment under a shared participation agreement applies only to the volume of the acquired share of ownership. The procedure is governed by legal provisions:

By letter of the Ministry of Finance dated December 11, 2014, no.
Federal Law No. 212-FZ, dated July 23, 2013;
Article 220 of the Tax Code of the Russian Federation.

Restrictions on receipt

The right to receive the designated tax benefit cannot be used:

Persons who have previously used the opportunity to receive a deduction, since it is provided once.
Persons who purchased an apartment: spouses, parents, children.
Persons who are not taxpayers of the Russian Federation, including full-time students, pensioners and the unemployed (read about ways to obtain a tax deduction for the unemployed).

Differences between receiving shared and joint ownership

Joint ownership without allocation of shares is formalized on the basis of the same title document - a purchase and sale agreement. You can apply for a deduction based on this agreement. Accordingly, registration of a deduction requires coordinated actions of the co-owners and simultaneous presence when submitting the application.

For shareholders, such a condition is not set, due to their legal capacity to participate in the sale of independent parts of the premises. Each owner of a proportionate share in the right can draw up a property deduction when purchasing an apartment in shared ownership separately from the rest.

Size

The tax deduction for the purchase of a share in an apartment is 13% of total cost housing. This amount is distributed as follows:

With joint total cost– the amount provided for deduction is not based on the number of participants applying for a refund, but on the cost of the jointly acquired object. The amount allowed for calculating the refund volume is distributed in equal proportions.
With shared ownership The distribution of the amount allowed to compensate for the purchase of an object is established in proportion to the share of ownership.

For example, an apartment worth 1,500,000 rubles, acquired as joint ownership by two co-owners who are not close relatives, allows for a deduction based on 13% of its total cost, which is 195 thousand rubles. Each owner has the right to claim half the cost.

The same picture arises if the owners registered the property in shares of 50% of the rights to each. If one of them, for example, received ¾ of the share in the right, and the second ¼, then the calculations are carried out as follows:

Of the total cost of the object (1,500,000), ¾ and ¼ are calculated, which corresponds to the cost of part of the right. It turns out, respectively: 1,125,000 and 375,000 rubles.
From the amounts received, the tax is determined when purchasing a share in an apartment - 13%, which is the calculation of the tax withholding accrued for reimbursement: 146,250 rubles (for ¾ share) and 48,750 rubles (for ¼ share).

At the same time, the maximum permissible value of acquired real estate from which deduction is allowed is 2,000,000 rubles.

The maximum limit allowed for deducting property returns received before 2014 is set per property, not per owner.

Receipt procedure

After completing the purchase and sale transaction, the parties apply to the local branch of the Federal Tax Service with an application for the calculation of a property refund. In this case, the following nuances are observed:

Owners on the basis of joint common law estates approach the tax office at the same time and write applications, attaching documentation.
Persons who have registered shared ownership have the right to file a deduction both simultaneously and separately.

Download an application for a tax deduction when purchasing an apartment: , .

Sample of filling out an application for a tax deduction

The accrued amount is distributed across tax periods. In each tax period, an interested person has the right to request an amount not exceeding tax payments in the previous tax period.

That is, if 25 thousand were withheld from a taxpayer in 2015 in favor of the state, then in 2016 he will be able to receive an amount not exceeding 25 thousand as a property return.

You can apply for a tax deduction when purchasing an apartment in shared ownership annually, until full settlement with the buyer is made.

Documentation

The application is annually accompanied by a tax return filled out in Form 3-NDFL, and a documentation package consisting of the following:

civil sales contract (original and copy);
receipt or bank check certifying payment;
certificate of ownership (original and copy);
certificate 2-NDFL;
passport.

Tax return in form 3-NDFL: , .

This is what a sample of filling out a declaration on form 3-NDFL looks like

Certificate of income individual forms 2-NDFL: , .

Sample of filling out a certificate of income in form 2-NDFL

If the co-owner is minor child, his birth certificate is attached to the parents' passport. You can learn about the features of obtaining a tax deduction for a child.

Main receiving options

Certain situations require additional nuances based on the surrounding circumstances.

Distribution for common joint ownership

When submitting an application, an equal distribution of deduction amounts is provided. If one copyright holder loses the authority to receive a tax benefit, this does not pass to other participants in the ownership.

The exception is:

spouses;
representatives of minor children.

In case of joint ownership of spouses

Persons who have registered an apartment together and are legally married, has the right to distribute the amount of tax refund at its discretion, and also - transfer to each other, on the basis of Article 35 of the RF IC.

RF IC, Article 35. Possession, use and disposal common property spouses

Possession, use and disposal of the common property of the spouses is carried out by mutual consent of the spouses.
When one of the spouses enters into a transaction to dispose of the spouses’ common property, it is assumed that he is acting with the consent of the other spouse.
A transaction made by one of the spouses to dispose of the common property of the spouses may be declared invalid by the court on the grounds of lack of consent of the other spouse only at his request and only in cases where it is proven that the other party to the transaction knew or should have known about the disagreement of the other spouse to complete this transaction.
In order for one of the spouses to enter into a transaction for the disposal of property, the rights to which are subject to state registration, a transaction for which a mandatory notarial form is established by law, or a transaction subject to mandatory state registration, it is necessary to obtain the notarized consent of the other spouse.

The spouse, whose notarized consent to carry out the specified transaction was not received, has the right to demand recognition of the transaction as invalid in judicial procedure within a year from the day when he learned or should have learned about the completion of this transaction.

In this case, they are required to submit statements indicating the request of one spouse to transfer the established part of the property return received in favor of the other.

Download the application for the distribution of property tax deductions between spouses: , .

Sample application for distribution of property tax deduction between spouses

It also allows for the transfer of powers if one of the spouses previously used tax benefits. We discussed in more detail the intricacies of obtaining a property deduction for a spouse in.

In case of shared ownership of children

If the share is registered on minor child, on his behalf property. If both parents have exhausted this opportunity, the right to register it remains with the child until he reaches adulthood.

To do this, you will need to allocate a share belonging to the child in the common property, then the right to draw up a deduction will not become statute of limitations.

While on maternity leave

If the wife has a share and is in maternity leave, then she has the right to transfer her right to receive a property deduction to her legal spouse, if he has not lost these powers. In other cases, she can issue a deduction:

from funds received before going on maternity leave;
postpone receiving the deduction until you return from maternity leave.

Other categories of citizens who are not taxpayers at the current time of filing the deduction can also shift the tax period back three years or to future tax periods.

How to get a tax deduction when buying an apartment with shared ownership?

Option 1 – Contact the tax authority

One year after purchase(or later) You can contact your local office of the Federal Tax Service. Based on the specifics of the allocation of shares, as shown above, interested parties contact the tax authority:

jointly and severally - if the shares in the right are not allocated;
jointly or separately, with the official allocation of shares.

To do this, you need to obtain a certificate in form 2-NDFL from the accounting department at your place of work.

Statement

To write an application on providing a tax benefit for the purchase of a share in an apartment possible in free form. In case of common joint ownership without allocation of shares, the application is written by the co-owners.

It written to the head of the Federal Tax Service department, but submitted to the authorized official, checking and accepting documents from citizens. He needs to leave contact information For feedback.

Documents and fees

It is required to attach documents to the application from the list provided. Fill out a tax return in form 3-NDFL. Leave documentation to verify your eligibility to receive a deduction.

In this case, no fees are charged; the Federal Tax Service carries out all legal operations free of charge.

Deadlines

Documentation may be returned for correction within 5 working days technical errors , if any were allowed. Further legal capacity to receive a deduction is considered up to 30-45 calendar days.

You can apply for a tax deduction when purchasing an apartment in shares at the place of registration and permanent residence , it is also possible if the property was purchased in another region of the Russian Federation, but not abroad.

When can I get a tax deduction when buying an apartment under the DDU?

At positive decision, the tax authority will transfer the refund amount to the copyright holder annually in a single payment. To receive it required to register bank card or open an account at a Sberbank branch. The method of receipt and personal account details must be left in the application.

Option 2 – Registration of a deduction from the employer

For those who have distributed shared property according to the law, It is also possible to apply for a tax benefit at the place of work.

Application and documents

Written in free form addressed to the head of the organization and submitted to him. Subsequently, the tax deduction when purchasing an apartment under an equity participation agreement is filed by the employer with the Federal Tax Service.

And they do not require payment of duties.

In this case, the deadlines are not much longer than those provided for in the previous design option. Additional days will be required for the employer to submit the application and documentation package to the Federal Tax Service.

Receiving a deduction

Money is transferred monthly payments , from the funds that the employer stops transferring to the tax authority, but accrues to wages employee.

In addition, there is no need to wait for new tax period and it is permissible to issue a tax deduction for the shared purchase of an apartment almost immediately after purchasing the property and registering it with Rosreestr.

Possibility of redistribution

If one of the participants in the common joint property has assumed priority financial responsibility in comparison with the others, he has the right to claim proportionate compensation.

In this case, on the basis of a drawn up and notarized agreement, or on the basis of a court decision, which is attached to the package of documentation submitted to the Federal Tax Service, a revision of the established deduction amounts is permitted.

Spouses can determine the amount due to each of them arbitrarily, including:

Fully .
Transfer the uncollected balance that exceeds the established standards.

Features of receiving a deduction

When applying for a tax benefit, nuances may arise in processing and receiving refunds.

Mortgage loan distribution

When applying for a tax deduction when purchasing a residential building apartment, in this case, not only the purchase and sale agreement, but also the loan agreement plays a fundamental role.

Each participant in shared ownership receives that additional tax benefit, according to the payment interest rate, which is reflected in loan agreement, but without exceeding the amount subject to deduction of 1,000,000 rubles.

If payment documents are issued to one owner

In this case It is permissible to receive a property refund only by the payer who has submitted a document on expenses, because tax benefit provides for proportionate compensation for expenses incurred by the citizen.

The article shows a number of significant points that a property owner who wants to receive a tax deduction when purchasing a share in an apartment needs to keep in mind.

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

Tax deduction for the purchase of an apartment in shared ownership

legislative acts

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

Example 1

In May 2011, I.E. Kryukov, K.H. Fedotov, I.Sh. Karpov and Kh.Sh. Mikhailin decided to purchase a private house worth 7,000,000 rubles. The share of each co-owner is 25%. The permissible amount of deduction for four is 2,000,000 rubles, that is, 500,000 for each. Of these, 65,000 are refundable (2,000,000 x 25% = 500,000 x 13% = 65,000).

Example 2

In 2018, Yu.Ya. Petrikov and his friend M.Z. Palamarchuk purchased living space that costs 6,000,000 rubles. The share of each owner was 50%. Both owners will be able to receive a tax deduction of 2,000,000 rubles per person and return 260,000 rubles each (2,000,000 x 13% = 260,000).

Tax deduction in cases where a property has two owners

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

Example 1

Sisters Ch.Yu.Spiridonova and Y.Yu.Spiridonova bought apartments worth 3,600,000 rubles in mid-2017. Both sisters own 50%. Both sisters will receive a deduction of 1,800,000 rubles, they will be paid 234,000 rubles each (3,600,000 x 50% = 1,800,000 x 13% = 234,000).

Example 2

S.F. Davydov and his common-law wife L.Sh. Timofeeva bought real estate in 2014 at a price of 4,800,000 rubles. S.F. Davydov owns 75% of the apartment (3,600,000 rubles of the cost), and L.Sh. Timofeeva – 25% (1,200,000 rubles). Accordingly, S.F. Davydov will ask for a maximum deduction of 2,000,000 rubles and will receive 260,000 rubles in his hands, and his common-law wife will be entitled to 156,000 rubles.

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

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

Example 3

U. Y. Ivanitsky purchased a small apartment for 1,250,000 rubles. He can get a deduction for full price– 1,250,000 rubles and will return 162,500 rubles. Considering that the maximum amount is 2,000,000 rubles, U.Y. Ivanitsky will retain the privilege to use the remainder of the deduction - 750,000 rubles, which he will be able to spend during the subsequent purchase of real estate (1,250,000 x 13% = 162,500, 2,000,000 – 1,250,000 = 750,000).

Deduction if there are three, four or more homeowners

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

Example

Brothers S.K.Lyubimov, F.K.Lyubimov and G.K.Lyubinov bought a dacha for 7,600,000 rubles. When buying a house, S.K. Lyubimov paid 3,800,000 rubles, F.K. Lyubimov and G.K. Lyubimov paid 1,900,000 rubles each. S.K. Lyubimov’s share was 50%, and his brothers – 25% each. Based on this, S.K. Lyubimov will be able to receive a deduction in the amount of 2,000,000 and will receive 260,000 rubles (2,000,000 x 13% = 260,000). And his brothers will be able to receive a deduction from the full amount they spent - 1,900,000 rubles, and will return 247,000 rubles each (1,900,000 x 13% = 247,000).

Tax deduction when selling a share in an apartment

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

state registration

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

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

Example 1

S.Zh. Mironova decided to sell her share in the apartment, which she acquired on July 1, 2015. The cost of the share being sold is 1,450,000. She will have to pay income tax of 13% on the proceeds, since she owned the property for less than 3 years. But at the same time, she will be able to receive a deduction in the amount of 1,000,000 rubles, and will return 130,000 rubles (1,000,000 x 13% = 130,000).

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

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

inheritance or receiving as a gift from a loved one;
privatization;
transfer of housing by signing a lifelong maintenance agreement.

Example 2

S.S. Kapustin inherited the floor of the house from his grandmother. After registration necessary documents by inheritance, on December 12, 2015, he received ownership of part of the house and decided to immediately sell it at a price of 1,000,000 rubles. After payment income tax, he received the right to a tax deduction in in full and returned 130,000 rubles (1,000,000 x 13% = 130,000). In order not to pay tax, he had to own this property for at least three years.

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

Example 3

B.Yu. Kalashnikov bought part of the apartment on August 1, 2016, but circumstances forced him to sell it a month after the purchase for 800,000 rubles. Since he has not been the owner for 5 years, he is required to pay income tax on the specified amount and, at the same time, can claim a tax deduction in the amount of 800,000 rubles. He will receive 104,000 rubles in his hands (800,000 x 13% = 104,000).

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

Tax deduction when purchasing an apartment with a mortgage in 2019 when registering housing for two owners

When purchasing an apartment with a mortgage in 2019 for two owners who are not the borrowers, they have the right to distribute the interest deduction in any proportion as they wish. Also, everyone receives a deduction benefit when purchasing 1⁄2 apartments with a mortgage. At the same time, a tax deduction can be obtained for both the cost of housing and mortgage interest:

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

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

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

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

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

T.Sh. Makarov and V.Yu. Makarov bought a residential building worth 5,000,000 as common shared ownership. The share of each of them was 50%. In such a situation, both owners can count on a deduction in the amount of 2,000,000, but it turned out that V.Yu. Makarova had previously received a deduction in full, so this time she cannot claim a deduction. And T.Sh. Makarov, who has not previously used the benefit, will be able to receive a deduction in the amount of 2,000,000 rubles and will receive 260,000 rubles in his hands (2,000,000 x 13% = 260,000).

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

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

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

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

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

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

How to correctly distribute shares when deducting property

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

This article will discuss the order and different variants How can you get a tax deduction back when spouses buy an apartment?

We will look at the following questions:

how to process a return if the property was acquired as joint property;
how to receive a property deduction for shared ownership;
what are the differences when purchasing real estate before 2014 and after;
can both spouses receive a tax deduction (even if the housing is registered in the name of only one of them);
What are the features of mortgage interest repayment?

In order not to repeat the phrase “tax deduction”, let’s introduce a designation and further in the text we will use the abbreviation: n/v.

And then this joyful event happened when the couple were able to afford the purchase of a residential property. And now they own a house or an apartment, or a room. Moreover, there is an opportunity to return some of the money from this purchase! How can you get the most profitable tax deduction when buying an apartment with a mortgage for two spouses?

When purchasing housing, a married couple has the right to two items:

On expenses for the direct purchase of housing;
To repay mortgage interest if the property was purchased on credit.

When applying for the distribution of tax deductions between spouses for housing purchased during marriage, the date of its purchase is key. The thing is that since 2014, the procedure for distributing cash between co-owners has changed significantly. Let's look at what order was in effect before the changes came into force and after.

Property acquired before 2014

When purchasing 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 according to the size of the share. The type of ownership was of key importance: joint (JV) or shared (DC). Let's look at each type in more detail.

Joint ownership

If the apartment was bought in the SS, then when submitting documents for a new lease, the husband and wife had to submit an application for the distribution of the tax deduction among themselves. Percentage could be anything: 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 was not deprived of the right to non-residential property and could subsequently claim it in full (if the cost of the apartment allowed it).

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

When distributing 0% and 100%, the tax deduction for the apartment went to one of the spouses within the maximum amount of 2 million rubles, and the second spouse was deprived of the right to a new lease on the purchased apartment, but could realize it in the future, when purchasing a new property.

Shared ownership

When purchasing housing in the DS, until 2014, it was distributed exclusively according to the size of the share. That is, if the size of the spouses’ shares was equal to 50% and 50%, they could receive 1 million rubles each. per person.

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

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

Example 1. The Saprunovs bought an apartment, which they registered as shared ownership with a 50% share for each owner. Maximum size the amount they can receive will be equal to one million for the husband and the same for the wife. Eventually personal income tax refund will be 260 thousand rubles. = 2 million * 13%. They will not be able to declare the registration status for another apartment, since set limit was exhausted by them.
Example 2. The Saprunov spouses purchased an apartment in joint ownership and, when submitting documents for a tax refund, drew up an application for the distribution of tax in the proportion of 0% and 100%. The husband received a personal income tax refund in the amount of 13% of 2 million.
After 2 years, the spouses bought another apartment and wrote an application for the distribution of property tax deductions, now in favor of the spouse. In total they received in their hands in total amount 520 thousand rubles. = 4 million * 13%. The difference is obvious.

Mortgage costs

Reimbursement of expenses for repaying loan interest until 2014 was included in the general deduction along with expenses for finishing the premises. IN separate species Nowadays they did not stand out and were not limited in size. The overpayment on the loan could be included in full as part of the main non-payment.

Buying a home after 2014

The changes that came into force in this year equalized the rights of both shareholders and joint owners.

On this moment The tax deduction between spouses, regardless of the size of the share, is distributed according to the actual expenses incurred. But it is not always clear what is meant by expenses incurred and how to divide them between spouses.

The Ministry of Finance came to the rescue, indicating that all property acquired during marriage (unless a different order is reflected in the marriage contract) is recognized as jointly acquired, including money. In this regard, when buying an apartment, it does not matter who the documents are issued for and who makes the payment: husband or wife. Both spouses have equal rights to an income tax refund.

The amount of the tax for each spouse has also changed and currently amounts to 2 million rubles. per person. Thus, if an apartment was purchased, say, for 5 million rubles, both spouses can submit documents for a personal income tax refund in the amount of 13% of 2 million each, and the deduction amount for the family will be 4 million rubles.

And finally, there is an answer to an important question: is it possible to get a property tax deduction for a spouse? For example, if an apartment or house belongs to the wife, and she either does not work or has previously used her right to benefits, then a tax deduction can be issued for the husband.

Example. The Saprunovs bought an apartment for 4.3 million rubles. into joint ownership. All documents (DDU, property rights, payment papers) are issued in the name of 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.

If 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 deductions), in which they will reflect who actually bore the costs of purchasing the home and who will be an applicant for a deduction.

An exception

When purchasing finished housing, the property distribution mechanism works like clockwork. In this case, the owner is either married or not. But what to do when a property has been under construction for several years, and during this period other life events occur, for example, a wedding?

Let's consider this situation. For example, before marriage, the husband entered into an equity participation agreement (EPA) and received an act of acceptance and transfer of property, but 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 with the husband’s funds (before his marriage), and not with joint funds.

Mortgage deduction

Since 2014, the procedure for applying for a mortgage 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 size of this tax deduction was limited to three million. But for spouses, if you follow the rules of the code on the distribution of expenses, it will be 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 repayment. Only in this case will it be possible to return 13 percent of this amount.

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

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