How to get your spouse tax deduction. Is it possible to get a tax deduction for a spouse
Accordingly, a non-working spouse is not entitled to receive a property tax deduction.
The possibility of transferring the deduction depends on which (shared or joint) ownership the property was purchased in.
If the dwelling is acquired in common shared ownership, then each of the co-owners can take advantage of the property tax deduction, based on his share in the specified property.
Let's say the shares of the wife and husband are equal (50% each). In this case, you cannot redistribute the deduction shares and apply a deduction of 75% or 100% to the husband, and 25% or 0% to the wife, respectively.
In such a case, can one of the spouses give up their part of the tax deduction in favor of the other?
No, he can not. This explanation was given by the Ministry of Finance in a letter dated 01.07.2009 N 03-04-05-01 / 509 ... The RF Tax Code does not provide for the redistribution of property deduction for co-owners of property in shared ownership.
Taxpayers who have acquired property in common joint ownership have the right to agree on the ratio in which the deduction will be distributed between them, for example, 100% - in favor of one spouse and 0% - in favor of the other spouse.
Citizens make the decision to purchase housing in joint or shared ownership independently.
However, it should be remembered that by distributing the property tax deduction, each of the spouses exercises their right to receive it (letter from the Ministry of Finance dated 10.15.2007 N 03-04-05-01 / 337). Re-granting of the right to this property deduction is not possible.
Thus, if the spouses filed an application with the Federal Tax Service Inspectorate about the proportion in which the deduction should be distributed between them, then the application cannot be canceled or adjusted (letters of the Ministry of Finance dated 08.07.2010 N 03-04-05 / 9-381 , FTS dated 15.10.2009 N 3-5-04 / 1542).
Logically, if the husband and wife decide to distribute the property deduction as 100% and 0%, respectively, then the wife will also be considered the taxpayer who took advantage of the deduction.
But the FTS considers in favor of the taxpayer, namely: a spouse who previously received a deduction when buying another apartment in joint ownership may claim a deduction of 0 rubles. Then the co-owner of the acquired apartment, who had not previously received a property deduction, can be provided with the deduction in full (Letters of the Federal Tax Service of Russia dated 11.12.2009 N 3-5-04 / 1838 , dated 26.10.2009 N 3-5-04 / 1595).
You can read more about this in other subsections of this site.
Situation
The spouses purchased an apartment from the general income. The contract of sale and purchase of the apartment, payment documents and a certificate of registration of ownership rights are issued in the name of the wife.
Question
Can the husband receive a property tax deduction in this case?
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The website will tell you how to get back up to 520 thousand rubles in taxes for spouses purchasing housing.
Property tax deduction for home purchase or new construction
Individuals' income, not counting those listed in Art. 217 of the Tax Code of the Russian Federation of exceptions, personal income tax is imposed at a rate of 13%. At the same time, the legislation provides for a number of cases when the tax paid can be returned. One of these cases is the costs incurred by the payer for new construction or purchase of housing (houses, apartments, rooms, land for individual housing construction, share in the ownership of a residential building, etc.). If a citizen has incurred such expenses, then he has the right to draw up a property tax deduction and return the personal income tax paid from an amount not exceeding 2 million rubles (Article 220 of the Tax Code of the Russian Federation). Thus, the maximum can be returned 260 thousand rubles. (2,000,000 * 0.13 \u003d 260,000).
You can get the maximum property tax deduction for the purchase of a home or new construction once in a lifetime. However, if the citizen's expenses for these purposes were less than 2 million rubles, then the remainder can be collected by making similar expenses in the future and, accordingly, issuing a deduction for them. For example, a citizen bought an apartment worth 1.5 million rubles and returned 195 thousand rubles from the budget (1,500,000 * 13%). Subsequently, he can receive a deduction from another 500 thousand rubles, if he spends them on those specified in Art. 220 TC RF goals.
You can also get a property tax deduction on mortgage interest.
What amount of deduction can spouses expect?
At the end of February, the Federal Tax Service in letter No. BS-3-11 / [email protected] "On property tax deduction" once again reminded that the spouses, purchasing housing in common ownership, have the right to issue a property tax deduction from the costs incurred in the amount of up to 2,000,000 rubles each. That is, spouses can return a maximum of 520 thousand rubles for a family if the apartment costs more than 4 million rubles. Such an opportunity appeared for the spouses after January 1, 2014, when the new edition of Art. 220 of the Tax Code of the Russian Federation, in which there is no longer a provision on the distribution of the tax deduction within the maximum amount of 2 million rubles per residential premises.
The Letter from the Federal Tax Service, in particular, states:
- each of the spouses has the right to a property tax deduction, regardless of which of the spouses has the title to the acquired dwelling;
- the property tax deduction provided for in subparagraph 1 of paragraph 3 of Article 220 of the Tax Code of the Russian Federation is entitled to receive each of the spouses based on the amount of expenses confirmed by payment documents, or on the basis of an application by the spouses about the distribution of their expenses for the acquisition of real estate, but not more than 2,000,000 rubles each of the spouses.
The main condition for each spouse to receive a tax deduction is the presence of taxable income in the relevant tax period and a previously unrealized right to a property deduction.
How to get a deduction for an apartment?
To confirm the right to a property tax deduction, the taxpayer submits to the tax authority:
- an agreement on the acquisition of residential premises or a share (stakes) in it and documents confirming the taxpayer's ownership;
- documents confirming the additional expenses incurred by the taxpayer for repairs, finishing, development of design estimates, etc., if they can be taken into account when providing a deduction in accordance with paragraphs. 3 and 4, clause 3 of Art. 220 of the Tax Code of the Russian Federation (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents);
- tax declaration in the form of 3 personal income tax;
- a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.
It is important to know that a taxpayer can exercise this right not only in the tax office at the end of the tax period, but also with the employer before the end of the tax period. This requires:
- appeal with a written application to the employer;
- confirmation of the taxpayer's right to these deductions by the tax authority in the form approved by the order of the Federal Tax Service of January 14, 2015 N ММВ-7-11 / [email protected] by submitting a notice from the tax office to the employer confirming the taxpayer's right to property tax deductions. The notification is issued by the tax office at the place of residence of the taxpayer when applying there with an application and copies of documents confirming the right to deduction.
What expenses are not taken into account when registering a property deduction?
It is worth remembering that the right to a deduction is not granted for the taxpayer's expenses covered by:
- funds of employers or other persons;
- funds of maternity (family) capital, directed to ensure the implementation of additional measures of state support for families with children;
- at the expense of payments provided from the budgets of the budgetary system of the Russian Federation;
- as well as in cases where the sale and purchase transaction is made between individuals who are interdependent in accordance with Art. 105.1 of the Tax Code of the Russian Federation.
Example
The Alekseevs bought an apartment worth 7 million rubles in 2014. Prior to that, they did not exercise the right to property tax deduction. Each spouse has taxable income. The maximum tax deduction for each spouse is 2 million rubles, respectively, each can return (2,000,000 * 0.13) 260 thousand rubles of taxes paid, and together - 520 thousand rubles.
If each of the spouses earns 100 thousand rubles per month before taxes, then it will take less than two years for each of them to return 260 thousand, or rather 20 months \u003d 260,000 / (100,000 * 0.13).
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The tax deduction for the purchase of housing is one of the types of property tax deductions provided for by law (Article 220 of the Tax Code of the Russian Federation). From the point of view of the taxpayer's benefits, it can be designated as the right to financial compensation for the costs incurred to purchase real estate. It is up to the taxpayer to take advantage of this right immediately, including choosing the most profitable option for its implementation, or to postpone it until the sale of the acquired housing property.
The legislation is flexible in terms of granting property deduction. The task of the spouses already at the stage of buying an apartment is to carefully and competently determine how best to register the property, and which option of deduction, based on this circumstance, should be preferred as the most profitable.
So, today we will analyze in detail the tax deduction for spouses when buying an apartment.
Grounds for obtaining a deduction and its amount
The right to deduction arises regardless of whether the apartment was purchased at own expense or with credit funds. The combination of these two sources of purchase financing is also allowed.
The amount of the deduction is limited:
- Actual expenses for the purchase of an apartment (share in an apartment, a room), but not more than 2 million rubles for each applicant.
- Actual expenses, but not more than 3 million rubles, to pay off interest on a loan - on a mortgage, where the purchased apartment (share in an apartment, room) acts as a pledge, or on a loan taken strictly for the purpose of buying a home.
The expenses for the purchase of an apartment include not only the funds paid to the seller under the purchase and sale agreement - the cost of housing, but also the documented expenses (the list is exhaustive):
- for the development of estimate, project documents for finishing the apartment;
- for finishing materials;
- for finishing work.
The right to deduction applies to both the purchase agreement and the equity agreement. According to the law, to receive a deduction, it is enough to acquire the right to an apartment in a building under construction.
Other mandatory conditions for obtaining a deduction include:
- Buying a home located in Russia.
- Absence of signs of a transaction concluded between related parties. With regard to the situation under consideration, such transactions mainly include contracts between spouses, children and parents, brothers, sisters, trustees (guardians) and wards, as well as between persons, one of whom is subordinate to the other by virtue of his official position. In addition, the right to deduction does not apply if the apartment is purchased from an organization where the buyer is a manager or has a certain share of participation - depending on the situation, 25% or 50%.
- Using your own or borrowed funds. It is impossible to include in expenses the funds of maternity capital, social subsidies, compensation from employers and similar sources of funds for purchasing housing.
- The applicant for the deduction has a registered ownership of the apartment or his participation in shared construction. If the property is registered in the name of children (child) under the age of 18, then claimants for the deduction are required to officially confirm that they are parents or guardians (custodians).
- Applicants for the deduction must be payers of income tax, since the deduction applies only to personal income tax that has already been paid or payable, depending on the chosen method of exercising their right.
The duties of claimants for the deduction include:
- collection and submission of documents confirming the right to deduct - an apartment agreement, a loan agreement, payment documents in terms of expenses incurred and others;
- preparation and submission of a declaration in the form of 3-NDFL - for cases of exercising the right through the tax authority (refund of part of the paid income tax);
- preparation and submission of an application for a tax deduction to your employer (tax agent) - if you wish to exercise the right immediately after it arises, but provided that such a right is confirmed by the tax authority (reduction or exclusion of the amount of income tax from the salary).
If the deduction limit is not exhausted, the balance is carried over to the next tax period, etc. to complete exhaustion. The rest of the limit can also be used for the purchase or construction of another property, with the exception of the deduction provided for the compensation of expenses on credit interest. It should be noted that the balance of the limit does not increase with the subsequent amendments to the legislation and an increase in the limit for the deduction. The available limit is determined at the time the right of deduction arises.
Tax deduction based on the ownership status of the apartment
When spouses buy an apartment, they have the right to independently determine how to register ownership. Considering that the Tax Code of the Russian Federation makes the right to a tax deduction dependent on the applicant's right to real estate, this circumstance affects the possibility of each spouse receiving his deduction, as well as the conditions for obtaining it and the limits.
There are four cases, depending on which the conditions and procedure for obtaining a tax deduction by spouses are somewhat changed:
In most cases, spouses prefer to carry out the deduction section. This is done based on the cost of the apartment and additional costs that may be included in the cost. At the same time, in order to take advantage of the maximum available limit (4 million rubles, where 2 million rubles are for each spouse), you need to divide the deduction in a 50/50 proportion. If divided in a ratio of 100/0, then one spouse will have the right to claim 2 million, and the other will receive nothing. Why is this happening?Despite the fact that in practice the term "deduction section" is often used, in fact the section is made at the level of the amount of expenses that give the right to deduction. Naturally, in order to qualify for the maximum deduction, it is necessary that the costs be equal to or more than 4 million rubles, and at the same time each of the spouses could exercise their right to compensation within 2 million rubles.
It is important that from the standpoint of obtaining a deduction when spouses buy an apartment, much depends on the agreement reached between them on the basis of a preliminary analysis and calculations, which will be more profitable. From the point of view of the law (Family Code), all expenses of the spouses during the marriage are general expenses, and the 50/50 ratio is used by default for their division. If there is no formal agreement between the spouses that changes this rule, it will apply.
For the purpose of obtaining a tax deduction by one of the spouses or each of them within their limit, it is advisable to take into account:
- The amount of own expenses and the amount of interest on the loan for the purchase of an apartment. Deductions are not cumulative and the spouses can claim a maximum of 13% (personal income tax) × 4 million rubles (for expenses) and plus 13% x 3 million rubles (for interest).
- Availability of the right to receive a deduction and the amount of the tax deduction limit available to everyone.
- Financial and other benefits when using one or another option for obtaining a deduction, including for the future, especially if the arisen right to deduct allows you to transfer it to the next year and (or) to another property.
Tax deduction for the acquisition of housing by spouses in common shared ownership
Shared ownership of an apartment is a simple enough situation to determine a spouse's deduction rights. Changes effective after 01/01/2014 have made significant adjustments compared to what was before this date.
Previously, spouses did not have to worry too much about who and how much the deduction was due - they had to focus only on the size of the share. After amending the Tax Code of the Russian Federation and according to several clarifications of the Ministry of Finance of the Russian Federation, it is now necessary to take into account not the size of the shares, but the expenses actually incurred and documented by each spouse. And here two situations are possible, any of which the spouses can create themselves and, accordingly, agree on who will use the deduction and to what extent:
- Distribute costs as spouses see fit, so that everyone has the right to a deduction in the amount they agree on. The main thing is that it is clear from the payment documents who exactly incurred the expenses, or to make sure that the depersonalized payment documents do not overlap when presented for the purpose of obtaining a deduction.
- One of the spouses will become a claimant for the deduction, since he made all the calculations, or the expenses go in one total amount that cannot be divided or do not want to do it.
How to proceed is an individual decision. If one of the spouses does not work, of course, it is wiser to transfer the right to receive the entire deduction to the working spouse. If both work, then a lot depends on who gets how much, how you want to get a deduction - quickly and in full or stretching out over the years, what are the spouses' plans for the future acquisition of real estate and many other aspects.
Tax deduction for the acquisition of housing by spouses in common joint ownership
This situation looks even simpler than the previous one. Costs are recognized as general expenses by default, regardless of who actually incurred them. The only thing that is required of the spouses is to analyze what will be beneficial, come to an agreement and submit to the Federal Tax Service Inspectorate a statement on the distribution of the deduction, for example, 50/50, in a different proportion or even 100/0.
It is important to consider:
- you can determine the shares only once and you will not be able to change them, except for the deduction of credit interest;
- if the cost of an apartment is more than 4 million rubles, it is planned to distribute 50/50 shares, there is no need to submit an application - each spouse will have a maximum allowable deduction limit of 2 million rubles.
Deduction in case of registration of housing alone for one of the spouses
The fact of registration of an apartment in the ownership of only one of the spouses does not particularly affect the right to receive a deduction. Some differences will be observed only in the procedure for obtaining it:
- The entitlement to the deduction can be divided in proportions as the spouses see fit.
- If it is decided that 100% of the deduction will be received by the spouse for whom the apartment is registered, applications for the distribution of shares in the IFTS are not required.
- If the spouses considered it necessary to distribute the deduction in some proportions, say, 50/50, then you will need to submit a corresponding statement to the IFTS. It is served regardless of the cost of the apartment (more or less 4 million rubles).
Tax deduction in the case of registration of housing in common ownership with children
When purchasing housing, many parents, when registering their property, include in the list of owners and their children. It can be either joint or shared ownership.
Until 2014, when the issue of tax deduction claims was linked to the presence and size of shares in common property rights, it was impossible to receive money. Even though, for obvious reasons, the expenses for the purchase of housing were borne by the parents or guardians (trustees). Today, everything has changed: the share of the child (children) is included in the calculation, and both spouses or one of them can increase their deductions. Parents need to prepare a corresponding statement on the distribution of the child's share and submit it to the IFTS.
When accounting for the purpose of obtaining a deduction for the share of the child (children), it is necessary to understand:
- Parents use their right to deduction only within the framework of their right, within their limit. The child's share only removes possible restrictions that prevent the use of all 2 million rubles or in the aggregate amount of the spouses 4 million rubles.
- The fact that the parents have taken into account the child's share does not deprive the latter of the right to benefit from his tax deduction in the future.
Even if the apartment is fully registered in the name of the child (children), parents can receive the deduction due to them in full, if, of course, they incurred the costs of purchasing this property.
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Lawyers Answers (5)
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Good day.
Yes, you can, since it is still a joint property, regardless of who the property is registered to, you just need to write a statement and distribute the deduction to them:
Letter of the Ministry of Finance of the Russian Federation of 05/19/2011. N 03-04-05 / 1-362
Question: In the summer of 2010, the spouses purchased an apartment worth 2,000,000 rubles. All documents for the apartment were issued in the name of the wife as the sole owner. Since October 2010, the spouse has not worked and is registered at the employment center. Does the spouse have the right to receive a property tax deduction for personal income tax, given that the apartment is jointly acquired in marriage?
Answer: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER dated May 19, 2011 N 03-04-05 / 1-362
The Department of Tax and Customs Tariff Policy considered the letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter - the Code) explains the following.
According to paragraphs. 2 p. 1 art. 220 of the Code, when determining the size of the tax base with respect to income taxed at a tax rate of 13%, the taxpayer has the right to receive a property tax deduction in the amount of actual expenses incurred, in particular, for the purchase of an apartment in the Russian Federation, but not more than 2,000,000 rubles ... In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property. It follows from this that if the payment of the costs of acquiring an apartment was made from the common property of the spouses, both spouses can be considered to be involved in the costs of acquiring that apartment. If, when purchasing an apartment, payment documents and a certificate of ownership of this apartment are issued to one of the spouses, the other spouse also has the right to receive a property tax deduction for the costs of purchasing this apartment.
In accordance with para. 25 pp. 2 p. 1 art. 220 of the Code when acquiring property in common joint ownership, the amount of property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their written application. At the same time, re-granting of the right to receive this property tax deduction is not allowed.
Deputy Director of the Department of Tax and Customs and Tariff Policy S.V. RAZGULIN 05/19/2011
RF IC, Article 34. Joint property of spouses
1. Property acquired by spouses during marriage is their joint property.
2. The property acquired by the spouses during marriage (common property of the spouses) includes the income of each of the spouses from labor activity, entrepreneurial activity and the results of intellectual activity, pensions, benefits received by them, as well as other monetary payments that do not have a special purpose ( amounts of material assistance, amounts paid in compensation for damage due to disability due to injury or other damage to health, and others). The common property of the spouses is also the movable and immovable things acquired from the common income of the spouses, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage. regardless of the name of which of the spouses it was acquired or in the name of whom or which of the spouses the funds were deposited.
With respect.
Dmitry Vasiliev.
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Naumova Anastasia
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Hello.
Your wife is eligible to receive a home purchase deduction, but this will require both spouses to apply for the distribution of the deduction:
Letter of the Ministry of Finance of Russia No. 03-04-05 / 22246 dated April 20, 2015
The Department of Tax and Customs Tariff Policy has considered the letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Article 34.2 of the Tax Code
The Russian Federation (hereinafter - the Code) explains the following.
It follows from the letter that the spouses in 2014 in a common joint
property was purchased apartment with funds from the trust
credit. In this case, the documents are issued for one of the spouses.
In accordance with paragraph 1 of Article 220 of the Code, when determining the size
tax base in accordance with paragraph 3 of Article 210 of the Code
the taxpayer is entitled to receive, in particular, the following
property tax deductions:
- property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or acquisition on the territory of the Russian Federation, in particular, apartments. At the same time, according to subparagraph 1 of paragraph 3 of Article 220 of the Code, the size of the property tax deduction cannot exceed 2,000,000 rubles;
- property tax deduction in
the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) actually spent on new construction or the acquisition of an apartment in the Russian Federation, in particular. At the same time, in accordance with paragraph 4 of Article 220 of the Code, this property tax deduction is provided in the amount actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles.
In accordance with the provisions of the Civil and Family
of the codes of the Russian Federation property acquired by spouses during
marriage is their joint property. It does not have
values \u200b\u200bin the name of which of the spouses such property is registered, as well as by whom
of these, money was deposited upon its purchase.
Thus, each spouse is eligible for a property tax deduction.
In relation to property in common joint ownership,
property tax deduction provided for in subparagraph 1 of paragraph 3
article 220 of the Code, each spouse has the right to receive based
the amount of expenses paid by each of the spouses, confirmed
payment documents, or on the basis of the spouses' application for
distribution of expenses for the acquisition of a property, but not more than 2,000,000 rubles for each of the spouses.
received
fee 9%
Hello! Property acquired by spouses in marriage is jointly acquired, unless otherwise provided by the marriage contract.
Accordingly, both spouses paid for the purchase of the apartment.
To receive a deduction, the spouse needs to collect all the documents for the apartment, draw up a tax return of 3 personal income tax for 2015, a certificate of 2 personal income tax from work, as well as an application for the distribution of expenses and submit all this to the tax authority.
The term for a desk audit is three months, then the application for a refund will be considered and the money will come to the account.
Good day!
If a marriage contract has not been concluded between the spouses, which provides for a separate or shared regime of ownership of the property, it is considered that the property is in common joint ownership and each of the spouses has the right to a property tax deduction, regardless of which of the spouses it is registered in. Thus, in relation to property in common joint ownership, property tax deduction, provided for in paragraphs. 2 p. 1 art. 220 of the Code, is distributed among the co-owners in accordance with their written statement. The tax deduction for the spouses can be distributed between them upon application in any proportion. However, the receipt of the maximum deduction by one spouse does not deprive the other spouse of the right to receive the deduction in future transactions.
All property acquired in marriage is considered the common joint property of the spouses (clause 1 of article 256 of the Civil Code of the Russian Federation, articles of article 33, 34 of the RF IC), the deduction can be distributed even when the property right is registered only for one of the spouses, provided that the marriage contract is not concluded between the spouses (letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-04-05 / 7-87, dated September 10, 2012 No. 03-04-05 / 7-1099, dated 06.07. 2011 N 03-04-05 / 5-485).
Accordingly, if the apartment is issued only for the husband, then:
The husband can receive the entire deduction. A statement on the distribution of the deduction is not required in this case.
- the deduction can be distributed between the spouses by their agreement using the application for the distribution of the deduction. At the same time, the receipt of the maximum deduction by one spouse does not deprive the other spouse of the right to receive the deduction in future transactions.
It will also be important to know that despite the fact that it is possible to distribute the tax deduction between the spouses upon application, it is impossible:
Transfer the remaining unused deduction from one spouse to another in the event of loss of taxable income (job);
- Change the proportions of receiving the deduction specified in the application initially;
- Refuse to deduct one spouse in favor of the other, if the other spouse has already used his right to deduction;
- Transfer your right of deduction to another spouse upon retirement or no taxable income;
- Return the previously received deduction to the budget in order to get a new, more profitable one.
calculated on the basis of the amount of expenses for the acquisition (construction) of an immovable property (housing, land plot) of each of the spouses, confirmed by payment documents (if the spouses agree to receive a deduction according to the payment documents issued for each of the spouses) or on the basis of the spouses' application for the distribution of such expenses (if the spouses wish to distribute the expenses in the manner independent of the fact for whom the payment documents are issued);
2... Each of the spouses has the right to receive a property tax deduction in an amount not exceeding RUB 3,000,000,
calculated on the basis of the amount of interest expenses(in accordance with the terms of the loan agreement, loan agreement), confirmed by payment documents issued for each of the spouses (if the spouses agree to receive a deduction according to the payment documents issued for each of the spouses) or on the basis of an application by the spouses about the distribution of such expenses
(if the spouses wish to distribute the expenses in a manner independent of the fact for whom the payment documents are issued), in this case, the specified application may be submitted to the tax authority annually.
If the loan (loan) is received before January 1, 2014, then the calculated amount of the property tax deduction is not limited to the amount of 3,000,000 rubles, but is provided to the spouses based on the full amount of interest paid by them.
The joint acquisition of real estate by spouses is a common practice, therefore, naturally, the legislator provided for a mechanism, if the apartment is registered in the name of the husband, then can the official wife receive a tax deduction. Given that in a forced divorce, all property is divided in half, then the investment can be divided between the spouses. But such an opportunity arose quite recently, after significant changes were made to the legislation in 2016.
Highlights
The possibility of receiving a refund of previously paid taxes is guaranteed by the norms of current legislation. But only to every officially employed citizen, from whose salary deductions are made in favor of the state in the amount of 13%. They are the amount that can be returned for a completed purchase of property. In other words, the total amount of tax deductions made for the year of interest is calculated, and on the basis of the purchase price, funds are transferred to the citizen. Regardless of the salary, each real estate buyer can count on no more than 13% of the total housing costs.
Important! The issues of refunding part of the cash costs for the purchase of an apartment do not have a statute of limitations, so citizens can contact the IFTS at any time, but only the current income and volumes of taxes for the past calendar year will be taken into account. That is, if the application is submitted in 2020, then the income statement must be for 2016.
There are several ways to get a cash deduction for joint ownership:
- a one-time compensation payment (the calculation formula uses the amount of taxation for the past three years, which covers part of the costs made);
- exemption from taxation (the tax office prepares an official letter addressed to the employer, in which it authorizes the termination of the withdrawal of tax from income; the duration of the exemption depends on the amount to be returned to the applicant);
- multiple transfer (if the applicant's salary was not enough to cover the entire amount of the return for the apartment, then after the end of the next calendar year, a recalculation will be carried out, on the basis of which a partial return will take place and so on until the amount is fully repaid).
In a slightly different way, compensation is charged when using a mortgage loan. Debt obligations on a mortgage are divided into:
- basic, that is, the repayment of the loan itself;
- additional, which are aimed at covering interest.
So, if the real estate purchased for personal savings allows you to return, at most, 260 thousand rubles of the purchase amount, then the mortgage also provides for an additional 130 thousand rubles in favor of paying off bank interest. Total, 360 thousand rubles. But the refund amount cannot be more than the 13th part of the total purchase price.
The current rules for returning an apartment provide that each citizen has a limit of 260,000 rubles, and both spouses can initiate a tax deduction until this limit is exhausted, regardless of how many purchases are made.
With regard to the intended use of monetary compensation, a sufficient basis for the return is:
- purchase of a finished residential property in joint ownership (including a mortgage);
- participation in the shared construction of a new building;
- overhaul in an existing house.
Marriage legal relationship
Family legal relations, which are based on the official registration of marriage, provide that in the event of the dissolution of the marriage bond, all available property will be divided into each of the spouses. And this also applies to dwellings, therefore, husband and wife, as a rule, prefer to participate in the purchase on equal terms, which can be easily documented.
The tax deduction when buying an apartment by spouses is one of the sources of funds for the purchase.
So, there are two reasons that allow you to request your share of tax deductions from the FTS:
- confirmation of the amount of individual expenses (each of the spouses receiving the property deduction must document the full amount of expenses);
- the official distribution of property rights in specific shares of the two partners.
Shared housing
As a rule, if partners bought an apartment, then it is registered immediately for both the husband and the wife, without indicating the costs of each of the spouses. That is, it is assumed that the owners used joint savings. In this case, in order to receive a tax refund, you have to sign a written agreement, which will indicate the shares of each of the spouses, on the basis of which the amount of allowable monetary compensation that everyone can receive is formed. These beats can be set in any aspect ratio as desired.
Sole ownership
Despite the fact that after purchase, housing is registered only in the name of one of the partners, the other of the spouses has equal rights to real estate. Also, there is a receipt of a refund for previously paid taxes. So, if an apartment is bought in common joint ownership, but is registered in the name of the spouse, then the question of whether the husband can receive a tax deduction for his wife will definitely be approved by tax legislation. The same possibility works in the opposite direction.
The reason for such an action may be the use of the limit by the owner of the apartment or the husband's higher income, which allows him to compensate for a large amount of expenses. Also, in this case, there is no need to draw up agreements on the distribution of shares. The main thing is to confirm the official marriage of partners.
Limitations
Before initiating a refund from both partners, you should familiarize yourself with the restrictions that are placed on spousal use of the tax refund feature. These include:
- earlier use of the limit of monetary compensation;
- initiation and receipt before the entry into force of new changes in legislation, that is, before the beginning of 2014;
- buying real estate from a close relative of one of the spouses;
- if payments for housing were made by third parties;
- if the apartment is registered in the name of the wife as a legal entity, and the purpose of further use of the apartment is not residence, but the conduct of business affairs.
Often, funds from maternity capital or other state benefits and allowances are used to purchase an apartment or common house. In this case, if the participants took additional financial assistance, then the calculation of the assessed value of the purchase, as well as the marginal refund amount, are formed without taking into account the maternity capital.
Particular attention should be paid to the purchase of real estate for the benefit of minor children. In this case, the parents can use the limit to the full, each on their part, since this object will not be counted as a common joint property and should not be the object of division in case of divorce, but will be fully transferred into the possession of the child.