There are some peculiarities when receiving a property tax deduction in the case of a spouse purchasing a home. When buying a house, spouses themselves choose the type of ownership: common share (divided into shares), general joint (without division into shares) or individual (property is registered in one of the spouses). This will further determine how they will be able to receive the deduction.
It is also very important when exactly the spouses had the right to deduct: the year of signing the certificate of acceptance and transfer of the apartment, if the apartment was purchased under an agreement of equity participation, or the year of receiving a certificate of state registration of ownership of the object, if the housing was acquired under a purchase and sale agreement, or a residential building was under construction - before January 1, 2014 or after.
If the spouses have a common shared property
The amount of the deduction between the spouses is distributed in accordance with their shares indicated in the certificate of state registration of property rights. And there is no other way to redistribute them. Even if, for example, previously one of the spouses has already exercised his right to deduction, he will not be able to receive it again or refuse his share of the deduction in favor of the second spouse. Each spouse receives a deduction up to their share.
This also applies to mortgage interest. The amount of the interest deduction is distributed in accordance with the amount of the share indicated in the certificate. And it doesn't matter which of the spouses has a loan agreement.
Each of the spouses independently submits a 3-NDFL declaration and a package of documents.
If the right to deduction came after January 1, 2014, then each of the spouses can declare, according to their declaration, the amount of acquisition costs up to 2 million rubles (depending on the cost of housing) and receive up to 260 thousand rubles (2,000,000 x 13% = 260,000).
If the right to deduction came before January 1, 2014, then, taking into account the value of the property, only 2 million rubles are distributed in accordance with the shares (this is the deduction limit for the entire property until January 1, 2014). And a maximum of 260 thousand rubles of tax to be refunded (2,000,000 x 13% = 260,000) spouses will be able to receive for the family (provided that there are no other owners).
Example 1... In 2015, the Ivanovs acquired an apartment in common ownership for 5 million rubles using a mortgage. The amount of interest paid was 3 million rubles. Ownership share of each 1/2. Each of the spouses can declare the amount of acquisition costs in their declaration for 2 million rubles (limit for the deduction for the owner) and the amount of interest for 1.5 million rubles (3 million x 1/2 = 1.5 million). In total, everyone has a refund (2 million + 1.5 million) x 13% = 455 thousand rubles.
Example 2... In 2014, the Smirnovs acquired an apartment in common share ownership for 2.1 million rubles. Share in the property of A.A. Smirnov 2/3, share in the property of E.K. Smirnova 1/3. Smirnov A.A. will be able to declare the amount of deduction of his declaration of 1.4 million rubles (2.1 million x 2/3 = 1.4 million), and Smirnova E.K. will be able to declare the amount of deduction of 700 thousand rubles (2.1 million x 1/3 = 700 thousand).
Example 3... In 2013, the Sidorovs acquired an apartment for equal ownership for 3 million rubles (1/2 each). Each of the spouses can claim 50% of the maximum deduction of 2 million rubles for the entire apartment, that is, 1 million rubles. Receive 130 thousand rubles each for a refund.
If the spouses have a common joint property
According to the Family Code (arts. 33, 34), all property acquired in marriage is a common joint property. At the same time, it is important that at the time of buying a home (concluding a purchase and sale agreement, a share participation agreement, payment), the marriage between the spouses is formalized, and a marriage agreement (or contract) has not been concluded. At the same time, it does not matter to whom exactly of the spouses is registered the ownership of the purchased housing and payment documents. The expenses are considered to have come from the general household budget.
Each of the spouses has the right to submit a separate 3-NDFL declaration with a separate package of documents confirming the right to deduction (as independent taxpayers).
If the right to a deduction came after January 1, 2014, then each of the spouses can declare the deduction in full - 2 million rubles, provided that the cost of the purchased housing is 4 million rubles or more. If the cost of housing is less than 4 million rubles, then the amount of the deduction can be redistributed among themselves by drawing up an Agreement (Application) on the distribution of the deduction and submitting it to the inspection, along with the rest of the documents attached to the declaration. This Statement is signed by both spouses.
An important point is the fact that the deduction can be distributed in any proportion, for example, 50% and 50%, 70% and 30%, even 100% and 0%, that is, one spouse can refuse his part of the deduction in favor of the other. For example, if one of the spouses has previously exercised his right to deduction for another object, or if one of the spouses does not have income taxed at a rate of 13%.
The application for the distribution of the deduction is drawn up and submitted to the inspectorate only once, and in the future it will be impossible to change the conditions for the distribution of the deduction, just as it will be impossible to abandon your part of the deduction in favor of the other spouse. The mortgage interest deduction is apportioned in the same proportion as the purchase or construction costs. This is all indicated in the same Statement.
If the deduction is distributed in the ratio of 100% and 0%, the second spouse (who has 0%) will be able to exercise his right to deduction for another housing object in the future. Of course, provided that he had never used this right before distribution. Since it is considered that if the taxpayer did not personally apply to the inspectorate with a deduction and did not submit a declaration, then he did not use the deduction.
If the right to a deduction came before January 1, 2014, then the maximum deduction limit for the entire property is RUB 2 million. And even if housing is more expensive, the spouses can distribute between themselves only 2 million rubles. Otherwise, everything is the same.
Example 1... In 2012, the Andreevs bought an apartment for 2.2 million rubles and registered it as joint property. The wife does not work, so the spouses agreed to distribute the deduction as follows: 100% to the husband and 0% to the wife. As a result, the husband filed a declaration and declared a deduction for it in the amount of 2 million rubles.
Example 2... In 2015, the Kotovs acquired an apartment for 8.8 million rubles in joint ownership. In this situation, there is no need to distribute the deduction. Everyone can declare a maximum limit of 2 million rubles on their declaration and receive a refundable tax of 260 thousand rubles.
Example 3... In 2014, the Maltsevs acquired an apartment in joint ownership on a mortgage, the cost of the apartment was 2.5 million rubles, the amount of interest paid was 700 thousand rubles. Since the husband has more taxable income, the spouses decided to distribute the deduction in the proportion of 80% to the husband, 20% to the wife. Accordingly, the husband will be able to receive a deduction in the amount of 2.56 million rubles (2 million rubles at a cost + 560 thousand rubles in interest), and a wife - 640 thousand rubles (500 thousand rubles at a cost + 140 thousand rubles in interest).
How to get the maximum deduction quickly and easily?
The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspectorate 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 - take the documents to the inspection yourself or submit them online.
If the property is individual
That is, if the housing was purchased in marriage, but the ownership of the object and payment documents were issued only to one of the spouses. In this case, as already mentioned above, since the property acquired in marriage is a common joint property (according to Articles 33, 34 of the RF IC), both spouses have the right to a deduction. The deduction can be reallocated by agreement (1) by drawing up a Statement of the Allocation of the Deduction. The entire deduction can be received by the spouse to whom the title of ownership is registered (2), then the Application will not be required. If the Application is not submitted at the first application after deduction, this is considered the distribution of the deduction in full in his favor.
Example... The Mikhailovs bought an apartment in 2011 at a cost of 2.6 million rubles and registered it only for his wife. The spouses did not know about their right to deduction for some time, and when they found out in 2016, they decided that the husband would receive the deduction. Since the wife retired in 2011 and did not work anymore, the husband continued to work. In his declaration, he will declare the amount of the deduction of 2 million rubles (maximum) and attach to the declaration a statement on the distribution of the deduction, according to which he will receive 100%, and the wife 0%.
How to get a tax deduction
On the Tax website you will find everything you need to get a deduction in any part of Russia. The tax will help you not only to prepare and submit documents, but to maximize the refund amount, 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 the correct tax return and claim on our website, please click on the Next button below.
In accordance with the Tax Code, any citizen, when buying a residential property, can return part of the income tax paid. Buyers who have not registered a family relationship or are the sole owner receive the property deduction solely. The tax deduction between the spouses is shared between both sides of the family relationship. For the correct distribution of the property deduction between the spouses, you need to write an application, a sample of which you can download below.
Tax refund procedure
If the housing is registered for several owners who have invested their funds for its purchase, then each shareholder has the right to a property tax deduction. Funds are distributed according to the law or agreement between the owners.
The percentage ratios in the distribution of the deduction between the spouses are established in the application to the Federal Tax Service and are determined based on some factors:
- date of purchase of real estate (earlier or later than 2014);
- type of ownership: shared or joint;
- the amount of expenses of each of the buyers of the property.
When purchasing an apartment earlier than 01.01.2014, the funds are returned to the buyer only once. For real estate acquired after 2014, it is allowed to receive a personal income tax return several times, until the amount paid to the taxpayer reaches 260,000 rubles (the amount of property deduction for each spouse is 2 million rubles).
The tax legislation limits the marginal value of the property on which the property deduction is based (2 million rubles). No matter how much an apartment or a house costs, personal income tax is refunded only within the established limit. For example, buying an apartment for 5 million rubles. in 2012, the expenses of each of the spouses without any application will amount to 2.5 million rubles. for everyone. They can claim a refund only from 2 million rubles.
Owners can distribute deductions for housing purchased after 2014 on their own by drawing up an agreement or application.
Having drawn up a joint application to the tax office, the distribution of the property deduction of the deduction for the expenses of each of the spouses is determined forever, it will be impossible to change the ratio of payments in the future.
Application form for the distribution of the deduction between the spouses
Only officially employed citizens who regularly pay personal income tax from their salaries can use the right to return personal income tax when buying an apartment. Non-working pensioners are an exception.
The application is submitted to the tax office or to the employer in the name of the manager. The form is filled out at the first submission of the 3-NDFL form. From the date of entry into the property rights of the owner, at least 1 year must pass.
The option of registration through an employer is not very convenient, the application must still be taken to the tax office. When you change the place of work, the whole process is repeated anew. Persons working under a work contract cannot apply this option.
The following information is indicated in the application for the distribution of property benefits:
- the name of the body to which the application is sent (tax inspection, company);
- personal data of property owners (full name, residence address, TIN, mobile phone);
- property object;
- the exact address of the registration of housing;
- designation of the size of the shares of the owners (spouses);
- date and signatures of both applicants.
To make a refund, an agreement on the purchase of housing, receipts of expenses incurred, a certificate of ownership of real estate, a certificate of 2 personal income tax, form 3 of personal income tax, an act of acceptance of housing are attached to the application.
Previously (until 2014), the property deduction was distributed equally among the owners. Now, having confirmed the amount of expenses incurred, the amount of deductions relative to the money spent is distributed between the spouses or owners.
There is no compensation for donating an apartment. Donation implies a gratuitous renunciation of property, the new owner does not bear material costs.
Download sample
Application for the distribution of the property deduction between the spouses Form 2017 -.
Often, especially in such cases when you purchase an apartment or house on a mortgage with your spouse, one of the conditions of the bank is the registration of property in common joint property... This means that you own real estate without allocating shares to everyone. At obtaining property tax deduction you have the right on one's own determine the size of the property deduction, that is, independently determine the size of your shares.
These can be in different proportions: 1:99, 50:50, 0: 100, etc. But at the same time, you should take into account some rules.
1. If you or your spouse has much more income, then in order to quickly get a property deduction, it is better to set the share size 1 to 99 or 0 to 100, that is, in favor of the spouse whose income is higher.
2. If in the near future one of the spouses stops working (retires), then again it is better to distribute a larger share in favor of the spouse who continues to work.
3. Having determined the size of the shares for obtaining the property deduction, you will no longer be able to change it.
4. If you distribute the shares of the property deduction 0 to 100, then the spouse whose share is "zero" will not be able to receive the property deduction for the purchase of real estate. It will be considered that the deduction by the spouse has been used (Letters of the Ministry of Finance of the Russian Federation of 04/16/2011 N 03-04-05 / 7-149, of May 25, 2010 N 03-04-05 / 9-288).
5. If you do not submit an application (agreement) on the distribution of the tax deduction, and one of the spouses begins to receive the property deduction in full, then the tax service may refuse to provide the property tax deduction to the other spouse (Letter of the Ministry of Finance of the Russian Federation dated 09.12.2010 No. 03-04-05 / 9-719).
An application for the distribution of the property tax deduction is written in any form addressed to the head of the tax service from both spouses. For example, it can be such an application form.
Head of the Inspectorate of the Federal Tax Service of Russia for
Perm district of Kalka from
Ivanov Petr Sidirovich,
Elena Ivanova,
living at:
Kalka, st. Lenin, 45-78
Tel. ___________________
Application for the distribution of property
tax deduction for common joint ownership
We ask you to provide a property tax deduction in connection with the costs of acquiring an apartment acquired in common joint ownership in the following shares:
Ivanov Petr Sidorovich - 100% Ivanova Elena Ivanovna - 0%
12.09.2011 _______________ / Ivanov P.S. /
______________ / Ivanova E.I. /
The application is submitted to the tax office along with the declaration. If the declarations are submitted by both spouses, then the application must be attached to each declaration.
DEAR BLOG READERS! PAY ATTENTION TO THE CHANGE IN THE PRACTICE OF THE STANDARDS SPECIFIED IN THIS ARTICLE (ARTICLE PUBLISHED IN 2011). Read the Letter of the Federal Tax Service of Russia dated 01/15/2013 N ED-3-3 / [email protected]
Buying a home always entails high costs. Legislation allows the taxpayer to receive a property tax deduction in this case.
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Moreover, if the property was acquired by the spouses in common ownership, then they can agree among themselves independently on how the provided deduction for personal income tax should be divided.
Important points
After purchasing a residential property, the new owner is entitled to a tax deduction, provided that he is a bona fide taxpayer.
If the spouses acquire housing in joint ownership, then each of them will be entitled to a deduction in accordance with the shares.
Until 2014, it was possible to apply for a property deduction only in respect of one object, while the amount of the deduction was divided between the spouses in accordance with the shares received upon purchase.
Currently, the legislation regarding property deduction has changed significantly. Now the deduction is given for all purchased apartments, houses, rooms.
The spouses can independently write a statement on the distribution of the shares of the property deduction () and indicate in it the agreement reached on the division of the amount of the deduction. A new agreement can be drawn up every year.
This moment allows spouses, after buying an apartment, to be more flexible in their approach to refunding personal income tax or receiving a deduction.
A tax deduction can be obtained at the end of the year through the tax office, or by first receiving a notice of the right to a tax deduction.
In the second case, you will not need a separate 3NDFL declaration and you will not have to wait for an in-house audit to receive a refund of funds already transferred to the state income.
Still, most taxpayers handle the refund on their own.
The redistribution of the shares of the tax deduction can be beneficial if the income of one of the spouses is small and it is simply impossible to take full advantage of it in some other circumstances.
Consult with professional accountants or tax specialists before deciding on the best way to split the deduction shares.
In some cases, specialists from the tax service can also help, but it makes sense to contact them for clarifications of legislation, etc.
They are not authorized to help with the choice of the optimal variant of the distribution of the deduction.
Consider how the return of personal income tax (deduction) occurs at the end of the year through the IFTS:
| The taxpayer independently or with the help of specialized organizations | prepares a 3NDFL tax return and collects the necessary package of documents |
| Together with the declaration, a certificate of income is submitted | as well as an application for a tax refund (), if an overpayment occurred on it after the deduction was provided |
| The tax service conducts a compulsory cameral audit and makes a decision on granting a refund or refusing it | this information is necessarily recorded in the decision, in case of refusal, his reasoning is also indicated |
| With a positive decision | the tax service carries out a refund to the bank details of the taxpayer |
The process of obtaining a deduction through an employer is somewhat different:
In fact, the employer acts as a tax agent in this case. But the registration procedure is still not complete without visits to the tax office and is not convenient for everyone.
Yes, and not every employer wants to deal with additional papers of their employees. Even if these responsibilities are imposed on him by legislation.
If the property is acquired by the spouses in joint ownership, then in both cases the document package may include an agreement between their joint application for the distribution of the property deduction.
Current legislature
Mainly, issues regarding the provision of property deductions are regulated by Article 220 of the Tax Code of the Russian Federation.
It is its rules that should be followed when making a deduction. She also points to the possibility of distributing the property deduction on the basis of an agreement between the spouses.
Some specific points of the procedure for registering a property deduction are also considered in separate Letters, Orders and internal regulations of the Federal Tax Service.
The legislation makes it possible to receive a property deduction only for citizens of the Russian Federation, provided that they pay personal income tax at a rate of 13%.
If a citizen evades paying taxes or is supposed to pay personal income tax in accordance with the legislation at a different rate, then he will not be able to receive a deduction.
Rules for drawing up an agreement on shares
The agreement on the distribution of the shares of the property deduction allows the spouses to decide on their own every year who can use the deduction and how much.
It, unlike an application with a complete waiver of tax deduction in favor of the other spouse, will need to be prepared and submitted annually.
Usually, it is the agreement that is used to regulate the issue of the amount of deduction for each of the spouses.
If one of the spouses has decided to completely abandon the deduction in favor of the other, then the corresponding application can be submitted only once.
With regard to deductions for other objects, the issue may be resolved differently and therefore the application will have to be submitted again.
An agreement is drawn up on the distribution of the property deduction exclusively in writing.
Legislation allows it to be written entirely by hand or prepared on a computer and then printed.
In any case, the document must always end with the personal signature of each of the spouses. The absence of a signature may become the basis for refusal to accept the package of documents.
Where to serve
An application (agreement) is usually submitted personally by applicants to the tax office.
You can also send documents by registered mail through the Russian Post or using the functions of the taxpayer's personal account on the official website of the IFTS.
Without it, they may refuse to provide a deduction and this point should be taken into account.
If it is planned to receive the deduction through the employer, then the agreement (application) will need to be submitted both to the tax office and when contacting the employer.
Video: Property Deduction When Buying Real Estate
Application for the distribution of the property deduction between the spouses
The legislation does not establish any specific form for the application (agreement) on the distribution of the property deduction between the spouses.
They can draft a document in free writing. Usually, IFTS employees recommend in this case to use ready-made samples posted on information stands.
But this is optional. However, certain requirements for the content of the document still exist.
It is imperative that each of the spouses sign the application.
It is unacceptable that the document was signed only by the husband (wife) or one of the spouses signed for the other.
Sample filling
It is not difficult to find samples of applications for the distribution of property deductions.
In each tax office, they are usually posted on information stands, they can be downloaded on the official website of the IFTS or.
The finished template can be quickly processed by adding your own data and printing.
Its use allows you to collect a package of documents much faster and not waste time developing your own document from scratch.
What should contain
The application must contain information about each of the spouses who have acquired the apartment in joint ownership.
It is necessary to indicate the full name, passport details. If you have a TIN, you should also write it.
The data on loan agreements are also indicated here, if the payment is made at the expense of borrowed funds.
Finally, indicate how the tax deduction should be distributed between the spouses.
Sometimes it is more profitable to receive a tax deduction for only one spouse. In this case, he gets 100% of it, and the second 0%.
Required package of documents
The application (agreement) on the distribution of the property deduction is itself included in the package of documents required for registration of the tax benefit.
Application for the distribution of property tax deduction: the concept of property deduction + rules for filing an application for distribution + 2 options for filing an application by co-owners of property + 3 situations when an application is submitted by spouses.
Changes in the Tax Code of Russia allowed citizens participating in the purchase of housing to return income taxes without problems and in a decent amount.
It is especially easy to get a deduction for those people who are the sole owners of the property. But how to determine the amount of deduction if the apartment was bought by relatives or spouses jointly?
Having analyzed, what is the application for the distribution of the property tax deduction, we will help you quickly find the answer to such a question.
What is Property Tax Deduction?
Despite this complex wording, property tax deduction is a very simple concept. In plain language, this is an opportunity for a citizen buying a home to partially recover the amount of income tax (PIT). But this does not mean at all that you have the right to fully refund the entire amount of taxes paid.
The property tax deduction allows you to return 13% of the cost of the acquired living space, but on condition that the amount to be withheld does not exceed 2 million rubles. Thus, the maximum amount of deduction that can be received by each citizen of Russia is 260 thousand rubles. (2,000,000 × 13% = 2,600,000).
All issues related to such payments are regulated by the Tax Code of the Russian Federation (Article 220 - https://nalogovyykodeks.ru/statya-220.html).
Note:
since it can be difficult to use such a long phrase, they often speak more simply - property deduction, omitting the word "tax".
1. Who is eligible for income tax refund?
All working citizens are allowed to exercise the right to property tax deduction, who from their salaries transfer the amount of income tax to the budget in the amount of 13%.
At the same time, starting from January 1, 2014, citizens have the right to request tax refunds several times, but only on the condition that the total amount for all deductions does not exceed 2 million rubles. That is, the maximum allowable return from the acquisition of all living space still cannot be higher than 260 thousand rubles.
Until 01/01/2104, the old rules were in force, according to which a citizen could receive a deduction amount of no more than 130 thousand rubles. and only for one deal. There was no repeated right to reimburse the deductions.
In other words, the previously deducted amount was a multiple of 2 million rubles. I was "attached" not to every person, but to every property. This rule changed when the Tax Code of the Russian Federation was amended.
2. What types of housing can you get withholding?
Property tax deduction can be issued for the following types of real estate:
In addition, it does not matter what it is about: a simple purchase or a mortgage.
In a standard situation, in order to receive a deduction, you need to go to the tax office with an application and a package of documents, where, after considering all the details, it will be decided to return part of your income taxes.
But what if you are not the sole owner of the property? In such a situation, you will need to write and submit to the tax office a special statement that will determine the deduction shares for each owner.
How to draw up an application for the distribution of the property tax deduction and what is the use of it?
First of all, every citizen who wants to apply for a withholding must remember that only those who:
- I have not yet used my right to compensation for part of the deductions, that is, I have not previously received the maximum allowable amount of withholding.
- Acquired an apartment or property from a person with whom he has no family ties.
If your situation still allows you to reimburse taxes, then you can contact the authorized body.
When you are not the sole owner of real estate, you must decide with your co-owners who and what amount of compensation is claiming. To do this, you need to submit an application for the distribution of the property tax deduction along with all other papers.
This appeal is a document that defines the parts of the property deduction of each co-owner of an apartment or private house. It does not matter at all who are the co-owners of housing to each other: it can be both spouses and distant relatives.
1) What are the advantages of being able to submit such an application?
In addition to the fact that you can use the distribution statement to determine the compensation shares for each co-owner, you can do this on the most favorable terms for you.
By submitting an application for distribution, you can:
- In the shortest possible time, compensate for the taxes paid by distributing the property deduction in such a way that the largest share is accrued to the citizen with the highest salary.
- To maximize the amount to be reimbursed by one of the co-owners, if the other is unemployed, or if the spouse is on maternity leave.
- Provide an opportunity for each person who participated in the purchase of housing to reimburse the income deduction in accordance with their investments.
Since such a statement can most profitably distribute the deduction among the owners of the living space, you need to think carefully in advance how to draw up an appeal for your particular case.
It is especially important to take into account all the circumstances of the situation, since an application for the distribution of the property tax deduction can be submitted just once... This means that it will not be possible to change your mind in the future and bring a new document.
2) What are the requirements for the preparation of this application?
The application for the division of the property deduction is drawn up in writing and is supported by a personal signature. It doesn't matter at all how it will be formatted: in writing by hand or typed on a computer. There is no standard template for such a document.Citizens can compose it in any form, but with the obligatory clarification of some data:
- Apartment or house address, as a result of the purchase of which the property deduction is distributed.
- Amount of division of property lien for each party: in percentage and monetary terms.
Details of the Inspectorate of the Federal Tax Service of Russia (IFTS).
It is important to indicate the code of the inspection to which the paper will be provided.
You can find out using a special service https://service.nalog.ru/addrno.do, which will determine the details based on the registration address.
Individual taxpayer numbers (TIN) of all property owners.
If you do not know such information or cannot find it, take a look at the website https://service.nalog.ru/inn.html.
Passport data of all co-owners.
In addition to the full name of each citizen, indicate the address of residence, as well as a contact phone number.
Signatures of all participants in the procedure.
It's important to know,
that the shares of the distribution of retention can be very different: it can be 50% / 50%, and 100% / 0%.
3) Sample application for the distribution of tax deduction
It is also important in your appeal to indicate the article of the law, which you followed in its execution. Do it as shown in the example. Submit a statement drawn up in a similar way with other documents, without certification from a notary.
4) What documents are submitted with the application?
The obligatory package of documents in such situations includes:
As additional documents, deeds of sale and purchase may be required, as well as documents confirming the ownership of the living space.
In what specific cases is the application for the distribution of the deduction submitted?
There are two main types of distribution, which directly depend on who are the co-owners of the property.
Option 1. The property was purchased by several owners, who may be relatives, but are not a married couple.
Such citizens have several options for filing an appeal, depending on how the apartment was bought.
# 1. An apartment or a private house was purchased by several citizens, but in fact only one of the owners performed the acquisition operations (transferring money, signing papers).
In such cases, when, during the joint purchase of an apartment, the right to dispose of the amount of money was entrusted to one person, each of the co-owners who did not participate directly in the procedure may receive a deduction for their own expenses.
To do this, you need to present to the tax office documents confirming the fact of issuing a power of attorney for one person, or confirming the fact of transferring money to another owner for making a purchase. This can be issued in the form of statements or extracts from current accounts in banks.
It is important that such co-owners have the right, at their discretion, to distribute the deduction amount in percentage terms, but not more than 2 million rubles. for each. They state their decision in the application for distribution and support them with signatures.
You do not need to draw up a distribution statement for this, because the distribution is automatic for each share.
# 2. The property was acquired through a mortgage by several citizens.
When it comes to acquiring an apartment under a mortgage agreement, the limit for the deduction for each is 3 million rubles, according to the new rules. In such a situation, each of the owners of such property can offset part of the income tax by distributing the property withholding at their discretion.
The co-owners in the application agree on who claims what part of the return, and submit it with a standard package of documents.
Do not forget,
that it is possible to obtain a deduction in cases of mortgage registration only when the interest under the agreement has already been paid in fact!
Option 2. The property was acquired by legally married spouses.
The distribution of the deduction in situations where the co-owners are husband and wife are somewhat different from those discussed above.
The reason for this is article 34 of the Family Code of the Russian Federation ( https://www.semkod.ru/razdel-3/glava-7/st-34-sk-rf), which explains that real estate acquired in marriage becomes the joint property of the married couple.
Based on the provisions of this section, spouses may file a withholding distribution appeal in three situations.
Situation 1. When they bought a common property.
If a married couple bought a living space after 01.01.2014, then each spouse has the right to receive a deduction in the amount of not more than 2 million rubles. Earlier this date, the husband and wife could only reimburse half of this amount - that is, no more than 1 million rubles.
Moreover, it is important that the spouses can divide the property retention as they please. It can be equally divided (50% / 50%) and 100% / 0%. The latter is most often used when the spouse is on maternity leave and does not pay tax, which means that he does not have the right to withhold.
if, upon presenting an appeal, one of the parties returned the amount equal to 0% upon distribution, it has the right to use the deduction again in the future.
Exceptions to this situation are cases when a couple acquired a living space worth more than 4 million rubles. Then everyone will be entitled to a tax refund in the amount of 50%, that is, 260 thousand rubles. and not higher, despite the cost of housing.
Situation 2. When the property was acquired as a common share ownership.
Earlier, before 01.01.2014, a married couple who bought a living space in shares could reimburse income tax as part of their own share. With the adoption of the new Tax Code, this rule has changed somewhat.
The married couple can now distribute the property deduction of their own free will by filing a request to do so. Moreover, you can divide the percentage of tax compensation as you like.
Property tax deduction. Who is it for?
Situation 3. When the living space was acquired solely by one of the spouses: husband or wife.
This situation happens very often when one of the married couple is personally involved in the purchase of housing and, accordingly, unilaterally pays for the purchase and concludes a transaction.
But even this case allows spouses to return income tax in the shares in which they want. To do this, again, you only need an appeal, where a married couple must determine the percentage of deduction of each spouse.
If they forget to present this document, then the inspection will automatically issue a deduction for one of the spouses, or rather for the one who acted as the person who purchased the housing.
Do not forget also that the spouses who apply for distribution must confirm their marriage with a certificate of registration.
Note:
all of the above options for applying for the distribution of the deduction by a married couple also apply if the home was bought with a mortgage.
Finally, we would like to remind that, being an employed citizen and a conscientious taxpayer, you have every right to reimburse a certain amount when buying a home. For this, the fact that the housing was not bought by you alone will not be an obstacle.
Learn carefully in what situations and how correctly draw up an application for the distribution of property tax deduction and use this knowledge to capitalize on the situation.
