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

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

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

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

Can one of the spouses in such a case give up his part at all? tax deduction in favor of another?

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

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

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

However, it should be remembered that, having distributed the property tax deduction, each of the spouses exercises his right to receive it (letter of the Ministry of Finance dated 10/15/2007 N 03-04-05-01/337). Re-granting rights to this property deduction impossible.

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

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

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

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

Situation

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

Question

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

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

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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 them to receive a tax deduction for joint property. Both spouses must sign here, which confirm their consent to this share ratio in receiving a tax deduction.

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 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 the tax authorities for certain reasons.

To do this, you will need to issue a notarized power of attorney so that the husband can put his murals everywhere for his wife and submit a declaration on his wife's income on behalf of the representative. But the recipient Money the wife herself will be direct, 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: tax service the documents.

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 for which the use of benefits 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.

, rights and obligations of spouses , tax deduction

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received
fee 46%

Good afternoon.

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

Letter from the Ministry of Finance of the Russian Federation dated May 19, 2011 No. N 03-04-05/1-362
Question: In the summer of 2010, the couple purchased an apartment worth 2,000,000 rubles. All documents for the apartment were issued in the name of the spouse as the sole owner. Since October 2010, the spouse has not worked and is registered with the employment center. Does the spouse have the right to receive a property tax deduction for personal income tax, given that the apartment is jointly acquired property in marriage?
Answer: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER dated May 19, 2011 N 03-04-05 / 1-362
The Department of Tax and Customs Tariff Policy considered the letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Art. 34.2 tax code Russian Federation(hereinafter referred to as the Code) explains the following.
According to paragraphs. 2 p. 1 art. 220 of the Code when determining the size tax base with respect to income subject to tax rate 13%, the taxpayer has the right to receive a property tax deduction in the amount of actually incurred expenses, in particular, for the purchase of an apartment in the Russian Federation, but not more than 2,000,000 rubles. In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property. It follows from this that if the payment for the costs of acquiring an apartment was made at the expense of common property spouses, both spouses can be considered participating in the costs of acquiring this apartment. If, when buying an apartment, payment documents and a certificate of ownership for this apartment are issued to one of the spouses, the other spouse also has the right to receive a property tax deduction for the costs of acquiring this apartment.
In accordance with par. 25 pp. 2 p. 1 art. 220 of the Code, when acquiring property in common joint ownership, the amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their written application. At the same time, re-granting the right to receive this property tax deduction is not allowed.
Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN 19.05.2011

RF IC, Article 34. Joint property of spouses
1. Property acquired by spouses during marriage is their joint property.
2. The property acquired by the spouses during marriage (common property of the spouses) includes the income of each of the spouses from labor activity, entrepreneurial activity and results of intellectual activity, pensions, allowances received by them, as well as other cash payments without special designated purpose(sums financial assistance, amounts paid in compensation for damage in connection with disability due to injury or other damage to health, and others). The common property of the spouses is also movable and immovable things acquired at the expense of the joint income of the spouses, securities, shares, deposits, shares in the capital, contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage irrespective of the fact in the name of which of the spouses it was acquired or in the name of which or which of the spouses the funds were deposited.

Sincerely.
Vasiliev Dmitry.

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Naumova Anastasia

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Hello.

Your wife is entitled to receive a home purchase deduction, but this will require both spouses to apply for the distribution of the deduction:

Letter of the Ministry of Finance of Russia No. 03-04-05 / 22246 dated April 20, 2015
The Department of Tax and Customs Tariff Policy considered a letter on the issue of obtaining a property tax deduction for personal income tax and in accordance with Article 34.2 of the Tax Code
Russian Federation (hereinafter referred to as the Code) explains the following.
It follows from the letter that the spouses in 2014 in a common joint
the property was acquired by an apartment with the attraction of funds from the target
loan. In this case, the documents are issued for one of the spouses.
In accordance with paragraph 1 of Article 220 of the Code, when determining the amount
tax base in accordance with paragraph 3 of Article 210 of the Code
the taxpayer is entitled to receive, in particular, the following
property tax deductions:
- property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or acquisition on the territory of the Russian Federation, in particular, apartments. At the same time, according to subparagraph 1 of paragraph 3 of Article 220 of the Code, the amount of the property tax deduction cannot exceed 2,000,000 rubles;
- property tax deduction
the amount of expenses actually incurred by the taxpayer for the repayment of interest on targeted loans (credits) actually spent on new construction or the acquisition in the territory of the Russian Federation, in particular, of an apartment. At the same time, in accordance with paragraph 4 of Article 220 of the Code, this property tax deduction is provided in the amount of expenses actually incurred by the taxpayer for the payment of interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles.
In accordance with the provisions of the Civil and Family
Codes of the Russian Federation property acquired by the spouses during
marriage, is their joint property. At the same time, it does not have
meaning in the name of which of the spouses such property is registered, as well as by whom
of which money was contributed when it was acquired.
Thus, each of the spouses is entitled to receive a property tax deduction.
With respect to property that is in common joint ownership,
property tax deduction provided for in subparagraph 1 of paragraph 3
Article 220 of the Code, each spouse is entitled to based
the amount of expenses paid by each of the spouses, confirmed
payment documents, or based on the application of the spouses for
distribution of costs for the acquisition of real estate, but not more than 2,000,000 rubles by each of the spouses.

received
fee 9%

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

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

To receive a deduction, the spouse needs to collect all the documents for the apartment, draw up a tax return of 3 personal income tax for 2015, a certificate of 2 personal income tax from work, as well as an application for the distribution of expenses and submit all this to the tax authority.

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

Good afternoon!

If a marriage contract has not been concluded between the spouses that provides for a separate or shared regime of ownership of property, it is considered that the property is in common joint ownership and each of the spouses has the right to a property tax deduction, regardless of which of the spouses it is registered in. Thus, in relation to property that is in common joint ownership, the property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code, is distributed among the co-owners in accordance with their written application. The tax deduction for spouses can be distributed between them upon application in any proportion. At the same time, getting maximum deduction by one spouse does not deprive the other spouse of the right to receive a deduction in future transactions.

All property acquired in marriage is considered the common joint property of the spouses (clause 1 of article 256 of the Civil Code of the Russian Federation, articles of art. 33, 34 of the IC of the Russian Federation), the deduction can be distributed even when the ownership right is registered only for one of the spouses, provided that a marriage contract has not been concluded between the spouses (letters of the Ministry of Finance of Russia of February 1, 2013 No. 03-04-05 / 7-87, of September 10, 2012 No. 03-04-05 / 7-1099, of 06.07. 2011 N 03-04-05/5-485).

Accordingly, if the apartment is registered only for the husband, then:

The husband can receive the entire deduction. In this case, an application for the distribution of the deduction is not required.
- the deduction can be distributed between the spouses by their agreement with the help of an application for the distribution of the deduction. At the same time, the receipt of the maximum deduction by one spouse does not deprive the other spouse of the right to receive a deduction in future transactions.

It will also be important to know that despite the fact that it is possible to distribute the tax deduction between spouses upon application, it is impossible:

Transfer the balance of the unused deduction from one spouse to another in case of loss of taxable income (work);
- Change the proportions of the deduction specified in the application initially;
- Refuse the deduction to one spouse in favor of the other, if the other spouse has already used his right to the deduction;
- Transfer your right to a deduction to another spouse upon retirement or no taxable income;
- Return the previously received deduction to the budget in order to receive a new, more profitable one.
calculated on the basis of the amount of expenses for the acquisition (construction) of an object real estate(housing, land plot) each of the spouses, confirmed by payment documents (if the spouses agree to receive a deduction according to the payment documents issued for each of the spouses) or based on the application of the spouses on the distribution of such expenses (if the spouses wish to distribute the expenses in the manner independent of the fact to whom the payment documents are issued);
2. Each of the spouses has the right to receive a property tax deduction in the amount not exceeding 3,000,000 rubles,
calculated on the basis of interest expense(in accordance with the 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 in accordance with the payment documents issued for each of the spouses) or based on the application of the spouses on the distribution of such expenses
(if the spouses wish to distribute the expenses in a manner independent of the fact to whom the payment documents are issued), at the same time, the said application may be submitted to the tax authority annually. If a loan (loan) was received before January 1, 2014, then the calculated amount of the property tax deduction is not limited to the amount of 3,000,000 rubles, but is provided to spouses based on the full amount of interest paid by them.

In 2016, not one spouse, but both can apply for a tax deduction. Thus, the amount of the deduction is doubled.
Mortgage, maternal capital How is the tax deduction calculated?

Does it matter who owns the property?

Either spouse is entitled to receive a property tax deduction if the property was acquired during the marriage at the expense of common property spouses, and the marginal tax deduction for each of the spouses is 2 million rubles. If a marriage contract was not concluded between the spouses that establishes other rules, then the apartment comes under the law to their common joint property. At the same time, the amount of the tax deduction for which each of the spouses is entitled to claim can be determined on the basis of their joint application for the distribution between them of the total amount of expenses for the acquisition of such a property.

If only one of the spouses purchased an apartment from the developer, but at the expense of common property, and there is no marriage contract, then by law the second spouse also has the right to a tax deduction, as well as the right to state registration joint ownership of the apartment after the building is put into operation. According to recent clarifications by the Ministry of Finance of the Russian Federation, redistribution of the right to deduction between spouses is not allowed. That is, a spouse who receives income taxed at a rate of 13% is not entitled to receive a property tax deduction for a spouse who does not have income taxed at a rate of 13%.

Limitation on the tax deduction not by the number of real estate objects, but by the amount - 2 million rubles

If there are several transactions on the basis of which the taxpayer acquires real estate, then he has the right to a tax deduction until the amount of transactions exceeds size limit deduction established by the legislator in the amount of 2 million rubles.
If the price of the participation agreement in shared construction below 2 million rubles, for example, is 1.7 million rubles, then the deduction for the remaining 300 thousand rubles is not made, but, as it were, “reserved” for the taxpayer until the next transaction. That is, when buying another apartment, he will have the right to apply it in relation to the “reserved” 300 thousand rubles, but no more.

If a person did not have a job at the time of purchase, can I receive a tax deduction in the future?

If a person has not worked for a long time, for example, was on maternity leave for three years to care for a child, he may not have taxable income, from which a tax deduction could be made. In this case, the taxpayer retains the right to a tax deduction, regardless of actual date acquisition of the right to housing. However, if it is applied during maternity leave to the tax authority on the issue of obtaining a deduction, the tax authority may refuse to grant a deduction in this particular tax period with the justification that the deduction will be granted in another tax period, when the applicant has the appropriate income from which a deduction can be made.

Maternal capital, " military mortgage- How is the tax deduction calculated?

Cash provided to an equity investor under various social government programs are not taken into account when granting a property tax deduction. In this case, the property tax deduction is calculated from the amount of the taxpayer's private investment in housing under construction, without taking into account the share of financing from the state.

Mortgage - how is the tax deduction calculated?

In the case of buying real estate at the expense of a mortgage loan, the equity investor, in addition to the property tax deduction in the amount of 2 million rubles. for the purchase of an apartment is entitled to a property tax deduction in the amount of the expenses actually incurred by the investor for the repayment of interest on mortgage loan. At the same time, the maximum amount of tax deduction for interest paid is 3 million rubles.

In addition to the agreement on participation in shared construction and payment documents confirming its payment at the expense of a bank loan, the investor will also need to submit to the tax authority loan agreement and proof of payment of interest to the bank.

When buying in a mortgage, it is necessary to distinguish between the bank's money and the buyer's money. Usually, the amount of the mortgage loan sent to pay for the property is indicated in the loan agreement. In addition, such a clause can be made in the contract.

Is it possible to receive a deduction only after you have fully paid off with the bank?

The provision of a property tax deduction is not tied to the fact of fulfillment of the debtor's obligations to the bank. Therefore, you can get a property tax deduction from the moment when he has all the documents necessary for this, namely: an agreement on participation in shared construction and a deed of transfer signed by the parties, evidence of payment of the price of an agreement on participation in shared construction to the developer (payment documents) . If a mortgage loan was involved for financing purposes and the application is submitted for the deduction of the paid interest on the mortgage loan, then in addition to this, the taxpayer must have a loan agreement with the bank and proof of payment of interest to the bank.

Receive a deduction (if you bought in a mortgage) through tax office Or through an employer?

The decision depends on the preferences of the individual. Upon receipt of a deduction from the taxpayer’s income during the year, deductions of 13% will be made, and at the end of the tax period, they can be returned in a lump sum in the entire amount after filing a tax return and a set of supporting documents. The owner may receive a deduction for taxable period, in which he had income taxed at a rate of 13%. If the amount of income individual does not allow you to use the deduction in full in the current year, then its balance can be transferred to subsequent years.

The legislator grants the taxpayer the right to receive a deduction through the employer. In this case, the receipt of the deduction is a payment wages without withholding 13% of personal income tax from the month in which the employee brings confirmation from the inspection. To receive a property deduction through the employer, the buyer must provide a separate application and a notification from the tax office confirming the right to a tax deduction. To get in tax authority confirmation of the right to a property deduction, it is necessary to submit to the inspection an application and documents confirming the right to receive property tax deductions (clause 8, article 220 of the Tax Code of the Russian Federation). tax return it does not need to be filled.

Since January 2014, important changes have taken place in the tax legislation, which relate to the methods of obtaining a property tax deduction when buying and selling real estate.

Innovations are beneficial for couples who are going to buy or have already bought an apartment or house.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call the numbers below. It's fast and free!

What is a property tax deduction?

It is only necessary to remember when calculating that the deduction of each separately should not exceed 2 million rubles.

If one of the spouses has already used the deduction since 2014 and receives it again, then his share of the deduction should not exceed the unused balance.

The distribution of deduction shares can be changed annually in terms of loan repayment costs (Letter of the Ministry of Finance No. 03-04-05 / 49106 dated 01.10.2014).

If you want to know how the tax is calculated when donating real estate to close relatives, we advise you to read.

sole proprietorship

According to article 34 of the Family Code of the Russian Federation, property that the spouses bought while married is considered their joint property. Despite the fact that one of the spouses may be the owner of the apartment according to the documents, it is considered common joint property, and the recommendations indicated in the previous paragraph can be used to determine the deduction.

In this case, the marriage must be concluded before buying an apartment.

The only difference in this case: by default, the entire deduction is issued to the owner of the housing.

If you want to change this condition, you will have to write an application in the prescribed form to the tax office.

Let us consider special cases that sometimes raised questions and different interpretations of the regulatory authorities.

When distributing deductions using an application submitted to the tax office, you can, in particular, indicate that the husband intends to use the deduction at 100%, while the wife does not use it, i.e. indicates 0%.

It is possible to do this even if the apartment is framed in the sole possession of the wife. In this case, the spouse who did not use his tax deduction can use it in full in the future.

This is explained in the letter of the Federal Tax Service of Russia dated January 15, 2013 No. ED-3-3 / [email protected]

The situation was not obvious to the regulatory authorities when one of the spouses had previously used the deduction due to him. It was believed that his share could not be attributed to the deduction of the second spouse.

Letter of the Federal Tax Service of Russia dated 04.04.2013 No. ED-3-3 / [email protected] eliminates this uncertainty and indicates that here, too, all 100% of the deduction can be distributed to the spouse who has not yet received the deduction.

When is it not possible to file a tax deduction?

Buyers who purchased an apartment before the end of 2013 and used this right can no longer apply for a deduction again, even if the limit has not yet been selected.

The deduction cannot be issued either:

• If the apartment is bought from relatives;
• If an entrepreneur buys an apartment for doing business;
• If the employer or other persons paid for the apartment.

If maternity capital is spent on the purchase, then the cost of the apartment for deduction must be reduced by the amount of maternity capital.

This rule also applies to other housing subsidies such as military mortgages.