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 spelled out in an 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 wife. 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 own 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 6, 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 begun to receive 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:

The types of property tax deductions that individuals can claim are listed in Art. 220 of the Tax Code of the Russian Federation. These include, in particular, deductions in the amount of actual expenses for new construction, the acquisition in the territory of the Russian Federation of residential buildings, apartments, rooms or shares in them, as well as interest on targeted loans and credits spent on the acquisition of these real estate objects.

If real estate is acquired in common shared ownership, the deductions provided for in paragraphs. 3, 4 art. 220 of the Tax Code of the Russian Federation are provided to the parties, taking into account their shares in real estate and taking into account the restrictions established by paragraphs 3.4 of Art. 220 of the Tax Code of the Russian Federation. For example, if an apartment is acquired by two citizens in common shared ownership with a distribution of shares of 75% and 25%, then deductions from the total cost of acquiring real estate and interest will be due to the parties in the ratio of 75% and 25%. In this case, the amount of deductions will be limited to the amount of 2,000,000 rubles for acquisition costs and 3,000,000 rubles for interest for each of such persons.

And if the property is acquired in the common joint property of the spouses, then, regardless of who will be indicated by the owner of the property and who actually paid the money for it, the property deduction can be distributed between the spouses based on the application of the parties (Letter of the Ministry of Finance dated 03.10.2017 No. 03 -04-05 / 64291 , Letters of the Federal Tax Service dated February 29, 2016 No. BS-3-11 / [email protected], dated March 30, 2016 No. BS-3-11/ [email protected]). In this case, the initially selected option for the distribution of the deduction is not subject to change in the future. It will be possible to change only the distribution of the tax deduction on interest, when the spouses raised borrowed funds to purchase real estate. By interest, you can change the distribution shares of the property deduction at least every year (Letters of the Federal Tax Service of November 14, 2017 No. GD-4-11 / [email protected], GD-4-11/ [email protected] ).

We will tell you how to draw up an application for the distribution of property tax deductions in our consultation.

How to write an application for the distribution of property deduction

An application for the distribution of a property deduction between spouses is submitted when submitting a 3-NDFL tax return to the tax office or when applying to the tax office for a Notification for subsequent receipt of a deduction from the employer.

There is no single form for such an application. It is in any form. The application must indicate the data of the spouses, the property for which the distribution of the deduction is made, as well as the shares of the distribution. A copy of the marriage certificate must be attached to the application.

And what is the date of the application for the distribution of the property deduction to indicate? In order to avoid possible disagreements with the tax authorities, it is advisable to date the application on the same date as the date of the concluded contract for the sale of real estate that passes into the common joint property of the spouses.

An application for the distribution of a property deduction between spouses or other co-owners is submitted to the Federal Tax Service Inspectorate along with a 3-NDFL income declaration and documents confirming the right to a benefit. Such a statement is necessary so that the co-owners of the acquired property can indicate the amount of the deduction applicable to the income of each of them. Thanks to this opportunity, parents, for example, can apply their benefit to the share of a minor child that is allocated to him in the purchased housing (at the same time, the child does not lose the right to his property deduction). Benefit redistribution allows you to receive a maximum amount of reimbursement even in situations where one of the spouses used part of their deduction before.

How to write an application for the distribution of property deduction

When registering a newly acquired property in joint ownership, the property has several owners at once. Each of them has the right to use his part of the property at his own discretion. The Family Code of the Russian Federation states that valuables purchased in marriage are recognized as jointly acquired, therefore both spouses have the right to them. Even if only one of the spouses paid for the purchase, the second can claim part of this property (Article 34 of the RF IC).

When a married couple has new real estate, both spouses have the right to apply a tax deduction (Article 220 of the Tax Code of the Russian Federation). The exemption is provided to tax residents of the Russian Federation who have taxable income from which personal income tax is withheld.

For an object registered in common joint ownership, both spouses can apply the property deduction, regardless of who the property is registered to and who contributed money for it. By default, the amount of the deduction for common shared ownership is proportional to the share of ownership, but if you wish, you can notify the IFTS about the distribution of the property tax deduction between spouses in any other proportion. For this purpose, an appropriate application is drawn up in writing, which is certified by the signatures of both applicants. In this way, co-owners confirm their consent to change the standard scheme for using tax preferences.

The maximum deduction for acquisition costs for each of the co-owners is 2 million rubles, and for mortgage interest - 3 million rubles.

When distributing a property deduction between spouses, the form can be drawn up in any convenient way, it is submitted to the Federal Tax Service at the same time as deduction documents.

The application form is filled out by taxpayers who submit a set of documents to the inspectorate to receive a personal income tax refund when acquiring real estate. The form can be filled out on a computer or by hand. There is no unified form, applicants can make an application according to an arbitrary template or use the sample recommended by the tax authorities, given in a letter dated November 22, 2012 No. ED-4-3 / [email protected]

An application for the distribution of a property tax deduction must contain the following information:

where the document is submitted - the name and code of the IFTS, full name. leader;

who acts as applicants - in the "cap" on the right side of the sheet, you must enter your full name. each of the co-owners who apply for the deduction, their TIN, residential addresses, telephone numbers;

in the text, the application of the spouses on the distribution of the property tax deduction should contain a reference to the norms of the law, on the basis of which the co-owners want to take advantage of the benefit - paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation;

applicants indicate that they distribute the tax deduction due to them in a specific proportion with the allocation of benefits (this indicator is entered in numbers and in words);

an application for the redistribution of property deduction between spouses must be signed by both co-owners who apply to the tax authority for a benefit, the signatures are deciphered, the date of submission of the document to the fiscal authority is mandatory.

An application for the division of shares of the property deduction can be submitted even after one of the spouses has already begun to receive the deduction only for himself. In this case, you need to submit an updated declaration and an application in which the shares of the deduction will be redistributed.

If the amount of the deduction is not exhausted in one tax period (within the limit specified in the Tax Code of the Russian Federation), taxpayers submit the 3-NDFL declaration again next year. In the future, it is possible to redistribute the deduction between co-owners only in relation to mortgage interest, and it is impossible to change the previously selected ratio for acquisition costs if the provision of the deduction has already begun (letter of the Federal Tax Service of Russia dated November 14, 2017 No. GD-4-11 / 23003).

Example

The spouses draw up an application for the distribution of shares of the property deduction when buying an apartment worth 3.33 million rubles. Both owners of the property have not previously applied their exemption. Since the wife receives more income than her husband, it was decided to allocate the main part of the deduction in her favor in order to reimburse the tax faster:

in favor of the wife, a deduction of 2 million rubles is applied, which is equal to the maximum amount of the benefit;

the husband declares his desire to apply a deduction in the amount of 1.33 million rubles, after which he will retain the right to a benefit in the amount of 670 thousand rubles. for other properties.

As you know, the reduction of the taxable base occurs in the case of the purchase of property by one individual, and at the same time by several, for example, a husband and wife in marriage.

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However, in the latter case, in order to receive monetary compensation, in addition to the main package of documents, you will need to use the 2019 sample application for the distribution of the deduction between spouses. It is to this document that this article is devoted.

After entering into family life, the spouses automatically have the question of what to do with the jointly acquired property and which of them is entitled to income tax refund. Russian legislation establishes that the husband and wife have the right to agree among themselves on how to divide the amount of the deduction, but at the same time they must fix their decision in the appropriate application.

IMPORTANT! The distribution of the amount from which the income tax will be refunded does not necessarily make approximately equal proportions. This can be done in favor of only one individual. For example, a husband can be given the entire property deduction in its entirety, and absolutely no money can be accrued to his wife.

Sample

In order for the tax inspectorate to make a positive verdict on, we recommend that you use the following tips in the application process:

1. Applicants must provide full personal information. Information about each of the spouses must be placed in the “header” of the document, which is located in the upper right corner of the A4 sheet. After the name and number of the tax authority, the surname, first name, patronymic, address and identification number are written - first of the spouse, and then of his wife.

It should be noted that even if the husband and wife are currently registered in the same place of residence, it is still under the full name. Each individual must have an address.

1. Correctly enter information about the property from which the spouses want to receive monetary compensation. Since the reduction in the size of the base from which the taxpayer is obliged to regularly pay cash contributions is made in the case of the purchase of different types of property - houses, apartments, land, etc., the type of property object must be indicated in the application. And after that, enter all the necessary coordinates that indicate its location. For example, in the case of a jointly acquired house - code, area, street and its number.
2. Correctly fix the amount of the deduction due for each individual. First you need to write your full name. husband, a little to the right, put down the amount of the deduction using numbers, and then write the same amount in words. The line below contains information about the wife. This is the surname, name, patronymic and the amount of the tax rebate, which she will either receive or will be returned to her from the income tax paid earlier.
3. Do not forget about the details of the application. In order for the document to be legally drawn up and have a certain legal force, as a final step after putting down the current date, each of the spouses must sign and decipher their signature.

Is there a generally accepted application form?

Since special forms have been adopted for many types of documents, the application for the distribution of the amount of property deduction among spouses is no exception. The form of this document was approved on November 22, 2012 by the employees of the Federal Tax Service by publishing a letter under the number ED-4-3 / 19630.

What legal acts should be referred to when drawing up a document

Since the form of the document, drawn up in accordance with the current form, contains article number 220, located in the Tax Code Russian Federation, then it is she who is the main source that must be guided. If you familiarize yourself with the information that this legislative act contains, the spouses will no longer have questions about what the amount of the deduction is, who is entitled to it, what object it can be issued for, how to properly distribute the tax rebate, and what are the conditions its provision.

Peculiarities

An agreement between spouses on the distribution of the deduction between them requires compliance with certain nuances that affect the following aspects:

• Tax identification number. This is a certain combination of twelve digits, under which an individual with official income is listed in the tax service. However, due to certain reasons, the wife, husband, or both may not have an identification number. In such cases, a dash is simply put in the corresponding line, and the application is still considered legitimate.
• Residence address. Applicants in the document are required not the address at which they live at a given time, but recorded in their passports as a residence permit.
• Coordinates of the property, the deduction from which is divided between individuals, as well as its amount. Since the application is not submitted to the tax service separately, but together with all the necessary documentation, some of the data indicated in it must completely match certain information provided in the tax return. We are talking about the address at which the property of the spouses is located, and the amount of the deduction for it.

How to find out the total amount

Before proceeding with the procedure for distributing monetary compensation, you need to clearly know how much the spouses will have to share. To calculate the amount of the deduction, it is enough just to find 13% of the price of the property. Thus, if a husband and wife purchased an apartment for 1.9 million rubles after the wedding, they can count on compensation in the amount of 247,000 rubles.

However, we must not forget to take into account additional rules when calculating:

Rules for the distribution of the deduction between husband and wife

Article 220 of the Tax Code, starting from 2014, not only has some changes been made, but also a number of restrictions have been removed. Since it does not contain any information regarding the distribution of monetary compensation between spouses, which is accrued upon the purchase of joint housing or land, in 2019 both the husband and wife can claim the deduction in full. And the application is written only in those cases when, for some personal reasons, one of the spouses expresses a desire to refuse the deduction and provide it in favor of the other.

Residents of the Russian Federation can reduce the amount of taxes when buying residential properties, but subject to specific conditions. If the marriage is officially registered, then both spouses can use the right to deduct, but only in the distribution order. Many people are interested in questions: is everyone entitled to a return, how to document it and where to apply for receipt. This is what will be discussed in our article.

A deduction is the amount by which the taxpayer has the right to reduce the tax base when calculating income tax, thereby reducing the amount of personal income tax payable. When buying real estate, this is a fixed amount in the amount of the cost of housing under a sale and purchase agreement, but not more than 2 million rubles. In this case, the spouses have the right to distribute the amount of the specified deduction among themselves. Several points must be taken into account:

Registered marriage. Marriage relations must be formalized through the registry office. No civil marriages are allowed, with this option only the sole owner of the home can return the tax.

The type of property of the dwelling. The division procedure will depend on how exactly the housing was registered: common share, common joint or individual form.

The cost of each spouse. If there is documentary evidence of the expenses incurred by each of the spouses for the purchase of housing, the deduction is distributed in accordance with this amount.

Shared ownership

A certain part of the housing is assigned to each partner upon purchase and is reflected in the certificate of ownership. After July 15, 2016, such a document is an extract from the Unified State Register of rights to real estate and transactions with it. Prior to 2014, property tax refunds were granted to spouses depending on the specified shares they owned. Starting from the indicated date, the procedure has changed - the deduction section is determined from the amount of money spent by each of the partners, but only in cases where the spouses are able to document these expenses.

In this case, the deduction is provided in shares, based on the actual expenses of each spouse. But, since marital property is common, even if it is divided into shares, the spouses can independently determine in which shares each of them should receive a deduction. To do this, a married couple will need to fill out an appropriate application and send it to the tax office. The legal principles for completing this document will be described below.

Common joint property

If none of the partners were assigned shares in a residential property, then the RF IC claims that this housing is joint. At the same time, it does not matter which of the spouses the object and payment documents will be issued to: the law considers that the expenses were made from the joint budget of the family. Accordingly, each of the spouses has the right to a deduction in the amount that they determine jointly - in an application submitted to the Federal Tax Service.

Individual property

If housing is considered the individual property of one of the spouses, acquired before marriage, or with funds donated or inherited by one of the spouses, the distribution rules do not apply to it. In this case, the deduction is not subject to distribution between the spouses and is provided exclusively to the owner of the property.

Distribution of shares if there are children

Parents, guardians, adoptive parents or other legal representatives can receive the amount of the tax deduction instead of their children, provided that at the time of registration of the property, the offspring were under 18 years old. The share of the child in the right to the deduction can be issued to both parents, and one of them in shares determined by mutual agreement.

Distribution of mortgage interest deduction

The expenses for which you can receive a deduction are determined not only in the amount of the actual cost. If the apartment is purchased on credit, the spouses can receive a deduction for the interest incurred on its purchase and distribute it in accordance with the agreement between them. The amount of interest deduction is 3 million rubles.

Here are some examples:

Everything will depend on whether both spouses work, on the amount of income, on the value of the acquired property, etc.

Application for distribution of shares

To receive the deduction, the spouses agree on the shares orally, after which, together with the application for the deduction, they submit an application for the distribution of shares. The application form can be submitted once, determining the proportion of expenses incurred for the entire future time of applying the deduction. The state does not limit partners in the distribution of returns, so any percentage is allowed: 30% to 70%, 50% to 50%, 100% to 0%. If one of the spouses received a 100% deduction refund, the other spouse retains the right to use it over time when buying another home.

When it comes to mortgage interest expenses, different rules apply. Given the fact that mortgage loans are usually issued for a long period of time, the interest on it is also paid by the spouses for more than one tax period. Therefore, it is impossible to determine in advance the proportion of expenses incurred between the spouses for the entire period of interest payment (the entire term of the mortgage loan). Thus, spouses, when submitting a 3-personal income tax return, can change the distribution of newly incurred interest expenses at their discretion every year.

Registration procedure

Let's talk about the main stages of preparing the form:

Independently study the legal principles of filing an application or clarify information with tax officials, and the specialists of our company are ready to advise you on this issue.

Prepare the necessary documents.

Draw up an agreement according to established legal principles.

Submit a declaration and an application with the required documents to the IFTS.

We learned in which cases it is necessary to draw up an agreement on the redistribution of property deduction between partners, now we will talk about the legal principles for filling it out.

Spouses can apply to the tax authorities or to the employer at the place of employment. The legislation establishes a standard application form. The form can be drawn up using computer tools or in writing by hand without blots and corrections.

The application form contains the following mandatory items:

name of the body where the document is submitted: IFTS or employer;

personal information of the husband and wife: full name, TIN, place of residence, telephone number;

name of housing: apartment, house, etc.;

location address of the specified object; make a link to the articles that are the basis for submitting the document;

the share established for each of the spouses;

date, signature of each spouse.

We apply through the employer

Want to apply through the organization you work for? The law allows filing an application for a deduction through a tax agent - an employer. In this case, the amount of the deduction will be provided at the expense of the personal income tax base paid from the salary, the accounting staff will not withhold 13% of the amount of your income until the due amount of the deduction is returned.

There are a few downsides to tax refunds through your employer:

initially, you will have to confirm your right to a deduction with the Federal Tax Service, only after that a notice of the application of the deduction is submitted to the accounting department of the organization along with a notification from the Federal Tax Service;

If a person changes jobs, then the whole procedure will have to be done again.

Sample Fill

You can submit an application to the IFTS with the necessary list of documents in person or by mail. To ensure that your application is not rejected, you need to correctly draw up a form and collect all the necessary documents.

Recall which forms are required to be attached to the application form:

a copy of the contract of sale;

payment documents: checks, payment orders, receipts for receiving money;

a document certifying the ownership of housing: an extract from the USRN, a contract of sale;

certificate from the place of work in the form 2-NDFL;

mortgage agreement indicating the schedule of interest repayment;

completed declaration in the form 3-NDFL.

Summary

If at least one of the spouses pays personal income tax at a rate of 13% from their income, then the married couple has the right to receive a property tax deduction when purchasing a home. Spouses can fill out an application for a share of the return if they wish, regardless of how much of the share they each have.

Readers can independently study all the rules for drawing up an agreement on the distribution of the deduction established by law or seek help from the specialists of our company. They will help you fill out the application correctly, collect all the necessary documents and fill out the declaration.