The legal instruction of the site will tell you how to return up to 520 thousand rubles in taxes to spouses who purchase housing.

Property tax deduction for home purchase or new construction

Income of individuals, not counting those listed in Art. 217 of the Tax Code of the Russian Federation, exceptions are subject to personal income tax 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 such cases is the costs incurred by the payer for new construction or acquisition of housing (houses, apartments, rooms, land plot for individual housing construction, shares in the ownership of residential premises, etc.). If a citizen has incurred such expenses, then he has the right to issue a property tax deduction and return the paid personal income tax from an amount not exceeding 2 million rubles (Article 220 of the Tax Code of the Russian Federation). Thus, a maximum of 260 thousand rubles can be returned. (2,000,000 * 0.13 = 260,000).

You can get the maximum property tax deduction for the purchase of housing or new construction once in a lifetime. However, if the citizen's expenses for these purposes were less than 2 million rubles, then the balance can be collected by making similar expenses in the future and, accordingly, making 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 indicated in Art. 220 of the Tax Code of the Russian Federation.

You can also get a property tax deduction on mortgage interest.

How much deduction can spouses expect?

At the end of February the Federal tax office in letter No. BS-3-11/ [email protected]“On property tax deduction” once again reminded that spouses, when purchasing housing in common property, is entitled to issue a property tax deduction from expenses incurred in the amount of up to 2,000,000 rubles for each. That is, spouses can return a maximum of 520 thousand rubles per family if the apartment costs more than 4 million rubles. Such an opportunity appeared for the spouses after January 1, 2014, when the new version of Art. 220 of the Tax Code of the Russian Federation, in which there is no longer a provision on the distribution of tax deductions within the maximum amount of 2 million rubles per dwelling.

The letter from the Federal Tax Service states, in part:

• each of the spouses has the right to a property tax deduction, regardless of the name of which of the spouses is registered with the ownership of the acquired residential premises;
• the property tax deduction provided for by subparagraph 1 of paragraph 3 of Article 220 of the Tax Code of the Russian Federation is entitled to be received by each of the spouses based on the amount of expenses confirmed by payment documents, or on the basis of an application from the spouses on the distribution of their expenses for the acquisition of real estate, but not more than 2,000,000 rubles each from spouses.

The main condition for each spouse to receive a tax deduction is the availability of taxable income in the relevant tax period and the previously unrealized right to property deduction.

How to apply for 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 (s) in it and documents confirming the taxpayer's ownership right;
• documents confirming additional expenses incurred by the taxpayer for repairs, finishing, development design and estimate documentation etc., if they can be taken into account when granting a deduction in accordance with paragraphs. 3 and 4 paragraph 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 return according to form 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 the 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:

• filing a written application with the employer;
• confirmation of the right of the taxpayer to these deductions by the tax authority in the form approved by the order of the Federal Tax Service dated January 14, 2015 N ММВ-7-11 / [email protected] by submitting to the employer a notification from the tax office 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 a deduction.

What expenses are not taken into account when making a property deduction?

It is worth remembering that the right to a deduction is not granted in terms of the taxpayer's expenses covered by:

• funds of employers or other persons;
• funds from maternity (family) capital allocated to ensure the implementation of additional measures of state support for families with children;
• at the expense of payments provided from the budget funds budget system 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 acquired an apartment worth 7 million rubles in 2014. Prior to that, they did not use the right to a 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.

If each of the spouses earns 100 thousand rubles a month before taxes, then it will take each of them less than two years to return 260 thousand rubles, or rather 20 months = 260,000 / (100,000 * 0.13).

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

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

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

If a husband or wife previously used a deduction when buying an apartment, the benefit will be provided only in the amount of unused balance. This rule only applies if the deduction was received after 2014.

Attention

If the refund was provided earlier, the citizen will not be able to use the benefit, regardless of the amount from which the payment was provided. Video Tax deduction in case of sole ownership of an apartment Property purchased by spouses in marriage is recognized as joint property, which is approved in article 34 of the RF IC.

According to the documents, only the husband or wife can be considered the owner of the apartment. However, this does not change the above right. In this case, the distribution of the deduction is carried out in accordance with the norms specified in the previous paragraph.

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

Spouse's tax deduction

Home Other accounting and tax questions Tax deduction for spouse Good afternoon! I - individual entrepreneur. I'm in retail sales, I work on the vmenenka. A few years ago, an apartment was purchased.

Can my spouse get the tax deduction for me? Given that for himself, as working on the conditions employment contract citizen, he received a tax deduction. You can leave a comment on this topic after registration.

Registered users have more options. Go to registration. You can leave a comment on this topic after registration.
Registered users have more options.

Can a husband get a tax deduction for his wife when buying an apartment

These must be papers confirming that the applicant is legally claiming the deduction:

• declaration 3-NDFL;
• certificate 2-NDFL;
• extract from the USRN;
• a contract of sale or an act of acceptance and transfer of housing;
• receipts, checks, payment orders;
• deduction application.

Download a sample application for the distribution of property tax deduction shares between spouses here. If the property was purchased for borrowed funds, you will additionally need:

1. an agreement with a bank;
2. an extract from the personal account or a certificate on the amount of interest paid, issued by the creditor;
3. seller's receipt of receipt of money.

Sample declaration 3-NDFL, and certificate 2-NDFL.

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

If the home was purchased during marriage, each spouse is entitled to receive their tax deduction. The husband can only act as a trustee if the wife herself is unable to represent her interests in tax authorities for certain reasons.

To do this, you will need to issue a notarized power of attorney so that the husband can put his murals everywhere for his wife and submit a declaration on his wife's income on behalf of the representative. But the recipient of the funds will be the wife herself, because the application will need to indicate her bank details.
No other account details can be listed there. If the owner is not employed There are also cases when one spouse does not work in the family, but sits, for example, at home with children. Accordingly, he has no official income and cannot return the paid income tax because he simply did not pay it.

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

However, two conditions must be met:

1. the couple purchased housing while officially married;
2. the spouse in whose interests the deduction is denied is entitled to it.

Application form for a tax deduction for personal income tax in the event of the acquisition of a property. The mechanism for distributing the deduction will work after visiting the FTS unit, where you need to submit an application indicating the reason (lack of income, temporary disability, maternity leave). For information on whether it is possible and how to get a tax deduction from the purchase of an apartment for spouses, see the video: to the contents Documents To process a refund, you must submit documents to the tax service unit.

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

The contract should state what part of the money is received from the buyer, what part is in the form of a state subsidy.

• If available, a certificate of registration of ownership of the acquired housing, as well as a built house or land for construction.
• If there is no certificate, then it is necessary to provide an extract from the USRR, which is now issued instead of a certificate of registration of rights to the acquired property.
• If the paid interest on the loan is returned, then it is required mortgage agreement, payment schedule, as well as a certificate of actually paid interest for a given period.
• A copy of the marriage certificate, if the spouse returns the tax for housing, issued in joint ownership.
• Documents confirming the receipt and transfer of funds.

The maximum amount of the deduction is also equal to 2 million rubles;

• Buying an apartment on a targeted loan or a loan for the construction of housing. Refers to an additional deduction that allows you to receive compensation for the money spent on paying off interest. The maximum amount from which the deduction is provided is 3 million rubles. The application of the additional deduction is limited to one object;
• Redemption of property for state or municipal needs.

  Allows you to make a sale without paying tax.

For more information on how much is the tax on the sale of an inheritance apartment, read our article. back to content Main legislative act regulating the process is the Tax Code of the Russian Federation. The current principles, norms, procedure and rules for the return of property deductions are spelled out in article 220 of the Tax Code of the Russian Federation.

The rules and procedure for payments are also based on the rules of the Family and Civil Codes RF.

Deduction for myself received is it possible to get tot for a spouse

If the price of the property exceeds 2,000,000 rubles, and the husband and wife have not previously received a refund, they can claim a total deduction of up to 4 million rubles. The above applies only to the total deduction.

An additional refund can only be obtained for one object. So, if several apartments were bought with a mortgage at once, experts advise choosing the property, the use of benefits for which will be more profitable.

In the process of granting benefits, representatives of the Federal Tax Service pay attention to the year of acquisition of property. Its determination takes place on the basis of the date of registration of ownership in the USRR.

Info

The rule is valid only if the date of acquisition and the date of issue of the certificate are the same. So, if a citizen wants to receive a deduction for the construction of housing, he must provide acts of acceptance and transfer of premises.

This will allow the citizen not to rush through the registration procedure.

The deduction for myself has been received, can I still receive it for my spouse?

The first takes into account the rights and obligations of spouses in relation to common property, and the second includes the concept of civil legal capacity. Back to Table of Contents Tax Refund on Home Purchases Before 2014 Residential property purchased before 2014 is subject to pre-amendment legislation. Before the introduction of innovations, the property deduction was tied to the object of ownership, now - to the owner himself.

After the tax deduction was paid to the owner, the opportunity to use the benefit in the future was excluded for him. Even if the amount to be returned was less than the allowable maximum (2 million rubles).

Since in most Russian regions average cost apartments are less than the allowable limit, not every taxpayer could fully use it.

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

To answer the question, it is worth referring to the current tax code RF. It contains a list of conditions that must be met in order to receive benefits. To understand all the nuances and find out how to be a spouse, you should familiarize yourself with up-to-date information on the topic. How the amount of the tax deduction is calculated, when it will not be possible to receive it, and what features you should remember before applying to the tax office, we will talk further.

What is a tax deduction?

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

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

The law allows you to return funds only to those citizens who have paid tax in the current year. If there are not enough funds to receive the entire deduction in full, the balance can be received in the next tax period. The law does not establish restrictions on the period for receiving property return.

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

fixed by law maximum amount mortgage interest deduction, which now cannot exceed 3 million rubles.

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

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

The above applies only to the total deduction. An additional refund can only be obtained for one object. So, if several apartments were bought with a mortgage at once, experts advise choosing the property, the use of benefits for which will be more profitable.

In the process of granting benefits, representatives of the Federal Tax Service pay attention to the year of acquisition of property. Its determination takes place on the basis of the date of registration of ownership in the USRR. The rule is valid only if the date of acquisition and the date of issue of the certificate are the same. So, if a citizen wants to receive funds for the construction of housing, he must provide acts of acceptance and transfer of premises. This will allow the citizen not to rush through the registration procedure. In order for a person to be able to use the benefit, it is enough that the construction of the house is completed, and the apartment is transferred to permanent use.

Distribution Features

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

If the apartment is jointly owned

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

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

Tax deduction in case of sole ownership of an apartment

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

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

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

In what cases is it not possible to use a tax deduction?

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

Representatives of the Federal Tax Service reject the application if:

• the apartment was purchased by both spouses from relatives;
• the premises were acquired by the entrepreneur for further business;
• the citizen did not pay for the purchase himself.

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

The joint acquisition of real estate by spouses is a common practice, therefore, naturally, the legislator provided a mechanism, if the apartment is registered to 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.

Basic moments

The possibility of obtaining a refund of previously paid taxes is guaranteed by the norms of the current legislation. But only to every officially employed citizen, from wages which deductions are made in favor of the state in the amount of 13%. It is they who represent the amount that can be returned for the purchase of property. In other words, the total amount of tax deductions made for the year of interest is calculated, and based on the purchase price, funds are transferred to the citizen. Regardless of the salary, each property buyer can count on no more than 13% of the total housing costs.

Important! The issues of returning part of the cash costs for the purchase of an apartment do not have a statute of limitations, so citizens can contact the Federal Tax Service at any time, but only current income and taxes for the past calendar year will be taken into account. That is, if the application was submitted in 2020, then the income statement must be for 2016.

There are several ways to get cash deduction jointly owned:

• one-time compensation payment (the calculation formula uses the amount of taxation for the past three years, which covers part of the costs incurred);
• exemption from taxation (the tax office prepares an official letter addressed to the employer, in which it gives the authority to stop 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 refund 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 refund will occur, and so on until the full repayment of the amount).

Compensation is calculated somewhat differently when using a mortgage loan. Mortgage liabilities are divided into:

• basic, that is, the repayment of the loan itself;
• additional, which are aimed at covering interest.

So, if real estate purchased for personal savings allows you to return a maximum of 260 thousand rubles from the purchase amount, then the mortgage still provides for an additional 130 thousand rubles in favor of repaying bank interest. Total, 360 thousand rubles. But the refund amount cannot be more than the 13th part of total cost purchases.

The current apartment refund rules 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.

Regarding intended use monetary compensation, a sufficient reason for a return is:

• purchase of a finished residential property in joint ownership (including mortgages);
• participation in the shared construction of a new building;
• conducting overhaul in an existing home.
  Marriage relations

Family legal relations, which are based on the official registration of marriage, provide that in the event of the dissolution of marriage, all existing property will be divided by each of the spouses. And this also applies to housing, so the husband and wife, as a rule, prefer to participate in the purchase on an equal footing, which can be easily documented.

Tax deduction when buying an apartment by spouses - one of the sources financial resources to complete the purchase.
So, there are two grounds that allow you to request your share of tax deductions from the Federal Tax Service:

• confirmation of the volume of individual expenses (each of the spouses receiving a property deduction must document the full amount of expenses);
• official distribution of property rights in specific shares of the two partners.

Shared Housing

As a rule, if the partners bought an apartment, then it is registered immediately for both the husband and the wife, without specifying the costs of each of the spouses. That is, it is understood that the owners used joint savings. In this case, in order to receive a tax refund, a written agreement will have to be signed, which will indicate the shares of each of the spouses, on the basis of which the amounts of allowable monetary compensation that each can receive are formed. These shares can be set in any ratio as desired by the parties.

sole proprietorship

Despite the fact that housing after the purchase is issued only in the name of one of the partners, the second of the spouses has equal rights to real estate. There is also a refund of previously paid taxes. So, if an apartment was bought in common joint ownership, but registered in the name of a spouse, then the question of whether the husband can receive a tax deduction for his wife will definitely be approved by the tax legislation. The same possibility works in the opposite direction.

The basis for such an action may be the use of the limit by the owner of the apartment or the higher income of the husband, which allows compensating 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.

Restrictions

Before proceeding with the initiation of a refund from both partners, you should familiarize yourself with the restrictions that are set for the spouse's use of the tax refund function. These include:

• earlier use of the monetary compensation limit;
• initiation and receipt before the entry into force of new changes in legislation, that is, before the beginning of 2014;
• buying property 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 entity, and the purpose of the further use of the apartment is not living, but doing business.

Often for the purchase of an apartment or common house funds are used maternity capital or other government benefits and allowances. In this case, if the participants took additional financial assistance, then the calculation of the estimated cost of the purchase, as well as the marginal amount of the return, are formed without taking into account the maternity capital.

Particular attention should be paid to the purchase of real estate in favor of minor children. In this case, parents can use the limit in full, each for their part, since this object will not be counted as common joint property and should not be the object of division during a divorce, but will fully become the property of the child.