The question of whether the husband can receive a tax deduction if the apartment is registered in the name of his wife is of interest to many married couples. The reasons for this are different, sometimes the husband has a higher salary, so he has a chance to receive a higher compensation in the current year. Sometimes a spouse sits at home with a child and simply does not have the opportunity to claim a deduction, since she does not officially receive income.

Legal aspects of obtaining a tax deduction

A tax deduction for the purchase of a new apartment by spouses is one of the types of benefits for purchasing your own home. If we consider this proposal from the state from the standpoint of benefits for a married couple, then this is a significant help. It will help to return part of the money for the purchase of real estate.

At this point in the law, the approach to granting a tax deduction for the other spouse is flexible. The task of the seed pair is to decide which conditions are the most beneficial for them. To do this, you should consider important questions: how to register real estate as a property, and what type of tax deduction to use.

What are the grounds for receiving compensation?

The right of a husband and wife to receive a tax deduction arises regardless of the funds used to purchase it. This refers to their own or credit. You can combine them. The size of the deduction is not unlimited, they have a clear framework. So, you can receive a refund of your own funds in the amount of no more than 2 million for each of the spouses, depending on the registered property right. If it comes to credit funds, then you can count on 3 million.

Important! The amounts of 2 and 3 million are not the funds that can be returned - this is the base, 13% is calculated from it. That is, when using your own (family) funds, if the apartment is registered for your wife, you can count on 260 thousand rubles, if a mortgage loan was taken, then on 390 thousand rubles.

In the tax deduction for spouses, it is allowed to make expenses incurred not only for paying for the contract of sale or equity participation, but also other expenses. More specifically:

1. Amounts spent on budget and project documentation.
2. The cost of building and finishing materials.
3. Amounts paid to builders for repairs.

Deduction according to property ownership status

If the apartment is registered in the name of a husband or wife, but at the same time it was acquired in marriage, you can apply for a refund of income tax from the IFTS. But there are some features of such a return for married couples.

There are such different cases of property ownership of a married couple:

• equity;
• a joint;
• sole proprietorship;
• shared with children.

But before analyzing each individual case, it is worth learning in more detail about the features of the matrimonial return of personal income tax.

It is most convenient to carry out the deduction section. The reason for this is the desire to receive the maximum possible return, which is 4 million, because both spouses claim it in equal parts. At the same time, you need to divide it in half - 50/50. If the division is in the proportion of 100 to 0, then the maximum is 2 million.

This is because the 50/50 split must be documented. That is, the amounts contributed by each of the spouses must be confirmed.

fractional ownership

This option of ownership for spouses is quite convenient. After all, the changes since 2014 make it possible to clearly distinguish who exactly claims what. The key change is that now the division is not based on the percentage of ownership, but on the actual costs incurred for the purchase, repair, and finishing. Moreover, these costs must be documented. There can be 2 situations, namely:

1. Spouses distribute income at their discretion and by mutual agreement. In this case, everyone will have the right to receive their share.
2. Only one spouse claims the deduction, since it is on him that all payment documents are issued. A similar situation is possible if the amount cannot be divided.

The second option is preferable if one of the spouses does not work or has a significantly higher salary. It all depends on how quickly the family seeks to receive a refund: all at once (if salary and personal income tax deductions allow it) or gradually over several years.

Joint and sole proprietorship

In this case, the default costs are divided according to the 50/50 scheme, it does not matter who exactly spent what and on what. Indeed, at the conclusion of a marriage, all expenses and profits are considered common, which means that they are divided equally between the spouses.

Some nuances:

• Having determined the shares once, it will not be possible to change them, the only exception is the deduction for loan interest.
• If the cost of the apartment is more than 4 million rubles, and the shares are planned to be distributed equally, then an application for the percentage of each of the spouses does not need to be submitted.

The fact of registration of ownership of one of the spouses does not have any effect on the distribution of the share in the ownership right. Everything, because everything acquired in marriage is common. There will be some features in the process of obtaining a deduction, namely:

1. You can distribute the right to deduction in any proportion.
2. Regardless of the cost of acquiring an apartment, if it is decided to share the deduction with the tax authority, you must submit an appropriate application.
3. If the deduction will be received by one of the spouses who is the owner according to the documents, a separate notification to the tax office does not need to be sent.

Shared ownership with children

This option is also possible, because often, when registering property rights, parents tend to include children in the circle of owners. Moreover, the property can be joint or shared.

Even though the costs are borne by the parents, the child is also entitled to the deduction as the owner. At the same time, one of the parents can increase the base due to the child tax refund. In the future (after the age of majority), the child has the right to use his own deduction.

Mortgage

Since each of the spouses is entitled to the same amount of deduction when buying an apartment in marriage, if it is purchased on credit, they can count on a total of 6 million for two. The peculiarity is that the return of personal income tax in this case will be made in payment of interest on the loan, and not the body of the mortgage itself.

Conclusion

Getting a deduction for spouses is not an easy process, because you need to clearly calculate how it is beneficial to act when registering property and distributing interest. At the same time, you need to make thorough calculations, which will help you choose the best solution for the family.

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 each officially employed citizen, from whose salary 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 a cash deduction for joint ownership:

• 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 the total purchase price.

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.

With regard to the intended use of monetary compensation, a sufficient basis for a refund is:

• purchase of a finished residential property in joint ownership (including mortgages);
• participation in the shared construction of a new building;
• major repairs in an existing house.
  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.

A tax deduction for the purchase of an apartment by spouses is one of the sources of funds for registration of the acquisition.
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 to the wife as a legal entity, and the purpose of the further use of the apartment is not living, but doing business.

Often, funds from maternity capital or other state benefits and allowances are used to purchase an apartment or a common house. 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.

The rules that govern the procedure for granting a tax deduction when buying an apartment / house in marriage are different depending on when the property was purchased - before or after January 1, 2014. Significant changes were made to the Tax Code of the Russian Federation in 2014. Below we will consider the intricacies of obtaining a property deduction for spouses. for situations where the property was purchased AFTER January 1, 2014. If you purchased a home before January 1, 2014, then read the article: Features of obtaining a deduction when buying a home by spouses before January 1, 2014.

The note: The date of acquisition of housing should be considered the date of state registration of property rights according to an extract from the USRN when buying under a contract of sale or the date of the transfer deed when acquiring housing under a contract of equity participation in construction.

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

In the case of the acquisition of housing by spouses in common shared ownership, the shares of each of the spouses are clearly defined and registered in the extract from the USRN (certificate of registration of ownership). Until January 1, 2014, in this situation, the deduction was distributed strictly in accordance with the shares in the property.

However, changes in the Tax Code of the Russian Federation have changed this procedure. According to the updated Tax Code of the Russian Federation and the opinion of the regulatory authorities, the deduction for the purchase of shared ownership is distributed in accordance with the amount of expenses of each spouse, confirmed by payment documents.

Reason: (Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], the Ministry of Finance of Russia dated June 29, 2015 No. 03-04-05 / 37360, dated June 1, 2015 No. 03-04-05 / 31428, dated March 10, 2015 No. 03-04-05 / 12335).

In this regard, we consider two possible situations:

1) Both spouses bore expenses confirmed by payment documents and each paid his own share. In this case, everyone can count on a deduction in the amount of their incurred expenses.

Example: Spouses Levashov P.V. and Levashova I.S. in 2019, they bought an apartment in common shared ownership (the share of each spouse was 50%). The spouses have payment documents, according to which each spouse paid 1.5 million rubles for their share. In this case, the spouses will be able to receive a deduction in the amount of their expenses for the purchase of an apartment for 1.5 million rubles. To return each of 195 thousand rubles.

2) Officially, the expenses were made by one of the spouses or they are registered in one total amount for both spouses. In this case, according to the opinion of the controlling authorities, the spouses can distribute the expenses independently (in any proportions) on the basis of the Application of the spouses on the distribution of actual expenses.

Reason: Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11 / [email protected], the Ministry of Finance of Russia dated 06/29/2015 No. 03-04-05 / 37360, dated 06/01/2015 No. 03-04-05 / 31428, dated 03/10/2015 No. 03-04-05 / 12335.

This position of the tax authorities is due to the fact that, according to the Family Code of the Russian Federation, regardless of which of the spouses actually bore the cost of buying a home, both of them are considered to be involved in such expenses (clause 2, article 34 of the RF IC).

Example: Being in the official marriage of the wife Berestov G.K. and Berestova N.G. in 2019, they acquired an apartment worth 4 million rubles in common shared ownership (the share of each of the spouses was 1/2). All payments were made by the spouse and payment documents, respectively, were issued in his name. In order for each of the spouses to receive the maximum deduction (2 million rubles), the spouses, together with the rest of the documents, submitted an application to the tax authority for the distribution of actual expenses in the following proportions: 50% (2 million rubles) - Berestov G.K., 50% ( 2 million rubles) - Berestova N.G. In accordance with this distribution, each of the spouses received the maximum deduction in the amount of 2 million rubles (260 thousand rubles to be returned).

Distribution of mortgage interest deduction for common shared ownership

In accordance with paragraphs. 4 p. 1 art. 220 of the Tax Code of the Russian Federation, the taxpayer can receive a deduction for credit interest in the amount of expenses incurred for their payment. However, as we have already indicated above, all expenses incurred by spouses in marriage are considered common (Articles 33, 34 of the RF IC). Accordingly, regardless of who actually paid the loan, the spouses have the right to distribute the interest deduction independently in any proportion by writing to the tax authority a corresponding application (Sample application for the distribution of expenses for paying interest on a loan) (Letter from the Ministry of Finance of Russia dated 05/16/2017 N 03-04-05/31445).

Example: In 2019, the spouses Vykhin S.V. and Vykhina Z.K. bought an apartment worth 4 million rubles in common shared ownership (the share of each spouse was 50%). To buy an apartment, the Vykhins took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully issued to the wife, and the husband acted as a co-borrower. Loan payments were also made by the spouse. Since the official income of Vykhina S.V. more than his wife, the Vykhins decided to distribute the interest deduction entirely to their husband, writing an application for the distribution of expenses for paying interest on the loan.

As a result:
- Vykhina Z.K. can count on a deduction in the amount of 2 million rubles (260 thousand rubles to be returned);
- Vykhin S.V. can count on a deduction in the amount of 2 million rubles (260 thousand rubles to be returned), as well as a deduction on mortgage interest and return 13% of the interest paid on the loan.

According to the opinion of the tax authorities, spouses have the right to annually change the proportion in which the mortgage interest deduction is distributed. Reason: Letters of the Ministry of Finance of Russia dated 06.11.2015 No. 03-04-05/63984, dated 01.10.2014 No. 03-04-05/49106.

When buying a home in joint ownership both spouses are entitled to a deduction with the possibility of distributing it by agreement. By default, the deduction is distributed in equal shares (50% each), but spouses can redistribute it in any proportion, up to 100% and 0%. The shares of the deduction are determined by submitting to the tax inspectorate Application for the distribution of the deduction, signed by both spouses (Letters of the Ministry of Finance of Russia dated March 29, 2017 No. 03-04-05 / 18320, dated April 20, 2015 No. 2015 No. 03-04-05 / 19849, Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11 / [email protected]).

When distributing, it is important to remember that:

The maximum amount of the deduction for each of the spouses cannot exceed 2 million rubles (260 thousand rubles to be returned).

An application for the distribution of the main deduction is submitted once, and subsequently the spouses cannot change the ratio in which the deduction will be received, including transferring the balance of the deduction to another spouse. Reason: Letters of the Ministry of Finance of Russia dated September 7, 2012 No. 03-04-05 / 7-1090, dated August 28, 2012 No. 03-04-05 / 7-1012, dated July 20, 2012 No. 03-04-05 / 9-890, dated May 18, 2012 No. 03-04-05/7-647.

The note: If the cost of housing is more than 4 million rubles, then when applying to the tax office, it is not necessary to submit an application for a deduction, since the default deduction is distributed by 50%. Accordingly, each of the spouses will be able to receive the maximum possible deduction in the amount of 2 million rubles (260 thousand rubles to be returned).

Example: Spouses Shapovalov O.I. and Shapovalova N.T. acquired in 2019 an apartment worth 4.5 million rubles in common joint ownership. Since the apartment costs more than 4 million rubles, each of the spouses will be able to receive a deduction in the maximum amount of 2 million rubles (for a refund of 260 thousand rubles each).

Example: In 2019, the spouses Avesov E.Z. and Avesova T.M. bought an apartment worth 3 million rubles in common joint ownership. Since Avesov E.Z. the income is greater than that of Avesova T.M., the spouses decided to distribute the deduction in proportion: 2 million rubles to the spouse (to return 260 thousand rubles) and 1 million rubles to the wife (to return 130 thousand rubles). In the future, when buying another home, the spouse will be able to receive a deduction in the amount of 1 million rubles (130 thousand rubles to be returned).

Example: Spouses Ptichnikov P.P. and Ptichnikova A.A. purchased in 2019 an apartment worth 2 million rubles in common joint ownership. Since Ptichnikov P.P. does not work officially, it was decided to redistribute the entire deduction (100%) to the spouse. As a result, the spouse will receive a deduction in the maximum amount of 2 million rubles (260 thousand rubles to be returned).

Distribution of mortgage interest deduction for common joint ownership

Prior to January 1, 2014, the mortgage interest deduction was always distributed in the same proportion as the main deduction. However, from January 1, 2014, the interest deduction was separated into a separate type of deduction, and now it can be distributed separately and in a proportion other than the main one (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 16.05. 2017 N 03-04-05/31445, dated 01.10.2014 N 03-04-05/49106). Accordingly, at their request and regardless of the distribution of the main deduction, the spouses can distribute the interest deduction in any proportion (for example, 50/50, 0/100) by submitting to the tax office Application for the distribution of the deduction.

Example: Spouses Chirkov A.B. and Chirkova Ya.V. in 2019, they bought an apartment in joint ownership worth 4 million rubles. To buy an apartment, the Chirkovs took out a mortgage loan in the amount of 2 million rubles. At the same time, the loan was fully issued to the husband, and the wife acted as a co-borrower. The spouses submitted to the tax office an application for the distribution of expenses, according to which they will receive the main deduction at 50% each, and the husband Chirkov A.B. will receive the full deduction for interest. (100% to him, 0% to his wife).

As a result of the purchase, each of the spouses will be able to receive a basic deduction in the amount of 2 million rubles (for a refund of 260 thousand rubles each) from the cost of buying an apartment, and Chirkov A.B. will also receive a deduction for interest in full, regardless of to whom the payment documents for the payment of the loan will be issued.

According to the opinion of the Federal Tax Service of Russia, spouses have the right to annually redistribute the amount of expenses for the repayment of interest on the basis of an application (Letter of the Ministry of Finance of Russia dated November 06, 2015 No.

Example: In 2017, the spouses Tishin E.E. and Silence A.S. bought an apartment in joint ownership worth 4 million rubles. To purchase Tishina's apartment, they issued a mortgage loan in the amount of 2 million rubles, on which interest in the amount of 200 thousand rubles was paid in 2017.
In 2018, the spouses filed an application with the tax office for the distribution of the main deduction and the deduction for interest at 50%. Accordingly, each of them declared the main deduction in the amount of 2 million rubles (260 thousand rubles to be returned) and the interest deduction in the amount of 200 thousand rubles. x 1/2 \u003d 100 thousand rubles. (to return 13 thousand rubles). In 2019, Tishina A.S. went on maternity leave, and therefore, in 2020, the spouses decided to redistribute the interest deduction completely to the husband (100%), submitting a new application to the tax office for the distribution of the interest deduction in the proportion of 100% - Tishina E.E. and 0% - Tishina A.S.

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

All property acquired by spouses in marriage is the common property of the spouses (clause 1, article 256 of the Tax Code of the Russian Federation, articles 33, 34 of the RF IC), therefore the deduction can be distributed even when the ownership is registered in only one of the spouses(Letters of the Ministry of Finance of Russia dated April 20, 2015 No. 03-04-05 / 22246, dated March 18, 2015 No. 03-04-05 / 14480, dated March 26, 2014 No. 03-04-05 / 13204).

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

The deduction can be fully received by the spouse in whose name the housing is registered. 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 a deduction distribution statement. This situation is completely similar to the acquisition of housing in common joint ownership (for more details - Property tax deduction for the acquisition of housing by spouses in common joint ownership) with the only exception: even if the cost of housing is more than 4 million rubles. spouses must submit an application for the distribution of the deduction to the tax authority.

Example: Spouses Balashov I.I. and Balashova U.D. bought an apartment in 2019 for 2 million rubles, which was registered entirely in Balashov I.I. Despite the fact that the apartment and all the documents were issued only to the husband, the spouses decided that the spouse would receive the tax deduction. They submitted to the tax office an application for the distribution of the deduction (100% - to the spouse and 0% - to the spouse) and as a result Balashova U.D. received a full deduction of 2 million rubles (to be returned 260 thousand rubles).

If the cost of the purchased housing is 4 million rubles or more, and none of the spouses has received a deduction before, then it always makes sense to distribute the deduction by 50% so that everyone can receive a deduction in the maximum possible amount of 2 million rubles (to be returned 260 thousand rubles. ). Even if one of the spouses cannot use the deduction at the current moment, this right will remain with him in the future.

Example: Being officially married wife Khoroshev K.K. and Khoroshev Yu.A. bought an apartment for 4 million rubles, which was entirely designed for Khorosheva Yu.A. Despite the fact that the apartment and all the documents are issued only to the wife, both spouses decided to receive a deduction for this apartment. They filed an application with the tax inspectorate for the distribution of the deduction (50% to the husband and 50% to the wife), and as a result, each of them received a deduction in full of 2 million rubles (260 thousand rubles to be returned to each).

Example: In 2019, Emelyanov V.I., being married, bought an apartment for 5 million rubles. Despite the fact that the apartment was registered only in the name of Emelyanov V.I., the couple decided to distribute the tax deduction. Considering that Emelyanova The.AND. in 2019 she was on maternity leave (did not pay income tax), in 2020 the spouses filed an application with the tax office for the distribution of the deduction (50% to the husband and 50% to the wife), as well as a declaration for a tax refund Emelyanova V.I. (because he worked and paid income tax). In turn, Emelyanova The.AND. will be able to use her deduction as soon as she has taxable income, for example, she returns to work from maternity leave.

The note: Even in a situation where the owner spouse has already started receiving the deduction (for example, the spouses did not know about the possibility of distributing the deduction), you can contact the tax authority and “redistribute” the unreceived deduction (or part of it) to another spouse. You can learn more about this information in our article: Distribution of the deduction by spouses, if one spouse has already begun to receive a deduction.

Application of a property deduction in the case of registration of housing in common ownership with children

When buying a home in common ownership with a child / children, parents can receive a deduction for the shares of children. In more detail, all the features of obtaining a tax deduction for children were considered by us in a separate article:

Common joint property or simply "joint property" is the joint ownership of property acquired in marriage (for example, an apartment) by spouses. At the same time, the size of the shares belonging to each of the owners is not allocated. The spouses own and use this property jointly.

However, just because the apartment was bought by legal spouses, does not mean that the property is a joint property. The fact that you are married does not deprive you of the right to determine the exact amount of the share attributable to each of you and register the apartment in common shared ownership. These two types of registration of property rights in order to obtain a property deduction are fundamentally different. In order not to make a mistake when drawing up documents for a tax refund, it is necessary to determine exactly what property the apartment (or other residential property) is registered in - joint or shared.

How to determine the type of property in order to receive a deduction?

Only one certificate of ownership is always issued for common joint property. In this case, the apartment can be issued both for both spouses, and only for one of them. If there are two or more certificates, then you have common shared property, and the rules that we will discuss in this article do not apply to you.

In addition, the type of right can be found in your certificate of registration of ownership. If the certificate is not yet available, as a rule, the type of right is described in the contract (contract of sale, contract for investment in housing under construction or other contract).

Maximum tax refundable

When you receive a deduction, you receive a tax refund of 13% of the amount of the deduction. The maximum amount of the deduction for the purchase of housing is 2 million rubles per person. Additionally, in excess of this limit, you can get a deduction for mortgage interest. Since 2014, the deduction for mortgage interest has been limited to 3 million rubles, previously the deduction for interest was not limited.

How is the deduction distributed between spouses?

If the cost of housing purchased in common joint ownership was more than 4 million rubles (or exactly 4 million rubles), the deduction does not need to be distributed. Each of the spouses can receive a deduction in the amount of 2 million rubles. 2 million rubles is the limit established by law.

If the expenses are less than 4 million rubles, the deduction is distributed in any proportion at the request of the spouses. It can be, for example, 50/50 or 30/70. The deduction for housing acquired in common joint ownership does not depend on who the apartment is registered to or who specifically contributed money to pay for it.

Example. Spouses Alexander and Maria in 2014 purchased an apartment in common joint ownership for 1,800,000 rubles and distributed the deduction 50/50. Each of them will be able to return the tax from 900,000 rubles, and when buying another apartment, each retains the right to return money from another 1,100,000 rubles (2,000,000 - 900,000).

This is the procedure for obtaining a deduction, taking into account the changes that entered into force on January 1, 2014. Prior to this date, the property deduction for the purchase of housing was provided only once in a lifetime. If, according to the conditions of the example, the spouses purchased an apartment not in 2014, but in 2013, then, using the deduction of 900,000 rubles, they would no longer have the right to return for another apartment (despite the fact that the amount of the deduction was less than 2 million rubles ).

The deduction can be distributed even in the proportion of 100/0. With such a division, a spouse with a zero share of his legal right to a deduction does not lose and will be able to return the tax in the future on another property in full.

Example. Yaroslav and Daria together bought an apartment for 2,000,000 rubles. Daria is on maternity leave and is temporarily unemployed. The couple decided to issue the deduction completely to Yaroslav and distributed it in the proportion of 100/0 (100% - to the husband, 0% - to the wife). The state returned 260,000 rubles (2,000,000 * 13%) to the family budget. After some time, they bought another apartment for 2,000,000 rubles. Can they distribute the deduction again, but now issue 100% to Daria? Yes they can. And the family's wallet was replenished by another 260,000 rubles.

The distribution of the deduction does not entail the obligation of both spouses to submit documents to the tax office. If one of the spouses takes advantage of the right to deduct, and the second does not do this for some reason, the latter retains his right to return the tax in the future with subsequent home purchases.

Example. Peter and Svetlana, being married, decided to purchase a residential building for 2,100,000 rubles. When buying a house registered on Svetlana. Peter is not listed in the sales contract or the title deed. By virtue of the law, the house is the common joint property of the spouses, regardless of who owns the property. The spouses decided to distribute the deduction as follows: Svetlana - 0%, Peter - 100%. Thus, Petr will receive a deduction in the amount of 2,000,000 rubles (the maximum amount), and Svetlana will retain her right and later return the money from the purchase of other residential property.

To inform the tax inspectorate of your decision, you must document it. To do this, the spouses need to draw up and sign the Agreement on the distribution of the deduction. This document is submitted along with the 3-NDFL declaration (or application for notification if you are going to receive a refund through your employer).

It is important to remember that for each property, the ratio is determined only once. It will not be possible to change the proportion or transfer the balance of the deduction to the spouse in the future.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum return and submit these documents with Tax. With the Tax, the inspection will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit them online.

If there is a marriage contract

If at the time of the acquisition of the apartment, the marriage contract or other agreement between the spouses fixed their shares in the jointly acquired property, then the deduction is distributed in the same ratio. In order to receive a tax refund, this proportion cannot be changed by signing the Agreement on the distribution of the deduction.

Distribution of mortgage interest deduction

If the right to a tax refund arose from January 1, 2014, then the interest deduction is distributed in the same proportion as the deduction for the apartment for which this mortgage was received. This is because until 2014 the interest deduction was part of the home purchase deduction.

Since 2014, the mortgage interest deduction has been enshrined in the Tax Code as a separate basis for tax refunds. In this regard, the ratio chosen for the distribution of the deduction for the apartment does not in any way affect the percentage in which the spouses decide to share the return on the interest paid. If the housing was purchased after January 1, 2014, the ratio of the deduction from mortgage interest is determined by the spouses independently by concluding a separate Agreement on the distribution of the deduction. But such a distribution procedure (two separate agreements) is just emerging, so we recommend not using it (and making one agreement - both for the cost of housing and mortgage interest), so that your return is processed as quickly and without problems.

How to get a tax deduction

On the Taxia website you will find everything you need to get a deduction in any part of Russia. Tax will help not only prepare and submit documents, but maximize the amount of the refund, prepare the documents correctly and make the refund process as simple as possible for you. With Tax, the likelihood that the state will approve the documents and they will not have to be redone will be maximum:

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

Russian legislation provides for the possibility of citizens to return taxes paid from their income in certain situations.

One of these reasons is the purchase of an apartment. And couples often ask this question, can a husband get a tax deduction if the apartment is registered to his wife?

In certain circumstances, the husband can claim a tax deduction. You need to know all the nuances of this law.

Legislation

All citizens from their incomes must deduct to the state 13 percent of their monthly wages.

Taxation in Russia works in such a way that employers immediately withhold income tax and pay their employees net amounts minus it.

But in addition to the obligation to pay taxes, the legislation also provides for certain circumstances under which a person can be exempted from paying them, and if they have already been paid to him, he gets the right to return them.

• property;
• standard;
• social;
• professional.

Each of them has a set limit, above which a citizen cannot return the tax paid.

Also, for each type, individual conditions for registration are established. Acquisition of an apartment is a property type of tax refund.

The procedure for its registration is regulated by the Tax Code.. It can be issued in case of expenses incurred:

• for the purchase of housing;
• for its construction;
• for the acquisition of land for future construction.

You can get a tax deduction for the following reasons:

• during the construction or purchase of a ready-made real estate object, as well as land for the future construction of such an object in Russia;
• when paying a loan and interest, which was issued for the purpose construction or purpose purchase of housing, or a share in it.

Any citizen of the country who is a tax resident can issue such a deduction.

The term for which you can return the taxes paid is 3 years from the date of purchase of housing. A prerequisite is the deduction of tax for the specified period.

For pensioners, this period can be extended by 4 years. That is, if he became a pensioner in 2018, then by submitting a declaration in 2020, he will be able to return taxes for 2017, 2016 and 2015, subject to the purchase of housing in 2015.

The maximum allowable amount that was spent on a property acquisition can be a maximum of 2 million rubles. And 13% of it is subject to return, which is 260 thousand rubles.

This amount will be returned to the citizen, provided that he has paid so many taxes for the specified periods from the date of purchase of the property.

In addition, if a mortgage was used for the purchase, then the buyer in any case paid a certain amount of interest during the reporting period for which he submits documents.

The maximum amount of overpaid interest from which you can return your tax is 3 million. Accordingly, you can additionally return your 13% from them, which is 390 thousand rubles.

In total, the total maximum amount of tax refund for 3 years can be 650 thousand rubles. Accordingly, a citizen must earn 5 million rubles during this period, which makes his average monthly income a little more than 138 thousand a year.

But, unfortunately, in Russia, not every citizen earns that much money. Therefore, the legislation provides for the right to return this amount to both spouses if the property was acquired in an official marriage.

Quite often, such questions arise about whether a husband and wife can receive a tax deduction from one object. And the law provides for a positive answer.

Indeed, both spouses can receive a tax deduction if the property was acquired by them during marriage.

Such a right arises on the basis that all property acquired by the spouses is recognized as common, and accordingly they jointly incurred the same costs.

This rule applies to all cases, except for those when there is a marriage contract between the spouses containing other rules for the division of property between husband and wife.

If such an agreement regulates the shares that are provided for each spouse, then on the basis of it, each spouse can return only that part of the tax that will be commensurate with his share.

An important nuance in calculating the amount of the refund is the actual cost of the money paid by citizens.

If state or municipal funds were involved in the acquisition of real estate, then the tax deduction cannot be returned from them.

Such funds may include the following:

1. Maternity capital, which is issued to families at the birth of a second child. One of the target areas of its use is the acquisition or construction of housing.
2. Subsidies for families in need of housing, they can be large, poor. The amount of the subsidy is from 35 to 40% of the average cost of housing in the region where the family lives.
3. Subsidies for military and civil servants, depending on the cost of housing.
4. Subsidies for minors with disabilities.
5. Other programs for which funds are allocated from the municipal or federal budget.

When calculating, it is necessary to subtract the amount of the subsidy actually received from the total amount of the cost of housing, which is indicated in the contract. And from the resulting amount, you can calculate those 13 percent, which will amount to a tax deduction.

Often there are situations when a mortgage is issued, the bank excludes one spouse from the mortgage agreement, as he has a low income, or temporarily does not have it.

The most common example is women on maternity leave.

In order for the required mortgage loan amount to be approved by the bank's security team, loan officers include only one spouse with the highest income.

Accordingly, in the future, the ownership of housing is registered only for the spouse to whom the mortgage loan was issued.

And here a logical question arises, can a wife receive a tax deduction if the apartment is registered to her husband.

Yes, the legislation provides for such a right of the second spouse, even if it is not actually included in the title documents.

But for this, the wife must have tax deductions for the reporting period for which she submits a declaration.

For the tax authorities in this case, the following is important:

1. Spouses in the application must indicate in what percentage they will return income tax for the year indicated in the declaration.
2. The husband must agree on the application for the spouse to receive a tax refund.

The opposite situation may also arise, when the apartment was registered in the name of the wife

Each citizen can receive a tax deduction only for himself. That is, if the wife acquired real estate before marriage, only she herself can receive a tax deduction.

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 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 in a family one spouse does not work, but sits, for example, at home with children. Accordingly, he has no official income and he cannot return the paid income tax, because he simply did not pay it.

Then the question arises, can a husband get a tax deduction for his wife if she does not work?

An affirmative answer will be only if the property was purchased during marriage. In this case, the spouse can return all their paid taxes for the period from the date of purchase within 3 years.

It is important to know that the legislation provides not only the option of returning income tax already paid.

If a citizen has acquired real estate that gives him the right to a tax refund, accordingly, he may not pay it, so as not to return it later. This option is also provided by law.

In this case, the procedure is as follows:

1. A working citizen who has acquired the right in the current year (preferably from the beginning of the year) submits a declaration for approval of the amount due for non-payment.
2. During the quarter, the tax authorities consider the application and issue a document indicating how much tax the citizen has the right not to pay.
3. The citizen submits the received document to the accounting department of the organization where he works.
4. After that, the employer pays monthly wages without deducting income tax. Accordingly, the citizen receives his full salary and he does not need to return the tax in the future.
5. After the end of the calendar year, a citizen must re-submit a declaration for the next calendar year and, taking into account the amounts already received by him, may be re-entitled to non-payment of a certain amount of taxes.

The citizen will have such a right within 3 years. If for certain months, while his application is being considered, they have paid taxes, he has the right to file a declaration for their return within 3 years from the date of purchase of housing.

If a citizen entitled to a deduction has not used it within a year, he can apply for it for the next calendar year.

You can also submit 1 time in the last year immediately 3 declarations for 3 years from the date of purchase of housing.

When to issue a tax receipt within the prescribed period - the right of choice remains with the person himself.

It is important that you can submit a declaration for the last calendar year only when the next year comes. Therefore, if you need to receive a refund in the current year, this scheme will not work.

The procedure will be as follows:

1. Prepare the necessary documents for processing the return. Copies will be required, which will need to be certified by the applicant.
2. Fill out the application together with your spouse, who is actually the owner of the home. The application must indicate in what percentage the spouses return tax for a particular year.
3. Submit all documents to the tax authorities, also, not forgetting to indicate the details of the bank account where the funds should be transferred.
4. 3 months after the verification of documents, the funds will be transferred to the specified account. If errors and inaccuracies are found, the documents will be returned to the applicant for revision.

The funds are transferred to the bank account strictly to the applicant who submitted the declaration. It is impossible to receive the husband's paid taxes into the wife's bank account, and vice versa.

To receive a deduction using one of the provided methods, you must prepare the following documents:

1. 1. Original certificate 2 personal income tax on taxes paid and earned income for the period for which the tax paid will be refunded. All calculations in the declaration are carried out on the basis of this certificate. They issue it in the accounting department of the organization where the person works or worked. If there were several places of work, then you need to collect such certificates from each organization. The document must be certified by the seal of the organization and the signature of the head or chief accountant.
   2. When buying an apartment or a share, you will need an agreement, as well as an act of acceptance and transfer of this housing. The contract should state what part of the money is received from the buyer, what part is in the form of a state subsidy.
   3. If available, a certificate of registration of ownership of the acquired housing, as well as a built house or land for construction.
   4. 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.
   5. If the paid interest on the loan will be returned, then a mortgage agreement, a payment schedule, as well as a certificate of actually paid interest for a given period are required.

1. A copy of the marriage certificate, if the spouse returns the tax for housing, issued in joint ownership.
2. Documents confirming the receipt and transfer of funds. They must be in the form of a receipt when transferring cash to the seller, payment receipts when transferring funds by bank transfer. Also, when receiving a targeted loan from a bank, a payment document must be provided about this. If state support funds were provided, a separate payment document must be provided for them.
3. Copy of the TIN of the applicant.
4. 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.

There are several ways to submit documents:

• personal visit to the IFTS;
• send by mail;
• send through your personal account by registering on their official website.

Thus, every citizen who has bought or built real estate has the right to receive a tax deduction.

A married couple who bought an apartment in marriage has equal rights to it, and in equal proportions can receive a tax deduction.

The spouses can also agree on other proportions of the tax refund.

Video: Tax deduction when buying an apartment