The acquisition of housing by spouses in common shared ownership means that the shares belonging to each of the spouses are clearly defined in the Certificate.
- shares are clearly defined in the Certificate, each spouse is entitled to a deduction only in the amount of his share. You cannot receive a share for a spouse, even if the spouse has previously exercised the right to deduction;
- to the object. This means that, for example, when purchasing an apartment for 2,500,000 rubles (50% share of the spouse, 50% share of the spouse), each spouse has the right to receive a deduction of 2,000,000 / 2 = 1,000,000 rubles. That is, the maximum amount for a tax refund will be 130,000 rubles for each spouse (13% of 1,000,000).
Even if one of the spouses had previously received a deduction, then the second spouse still has the right to a deduction of no more than 1,000,000 rubles (in the amount of his share, according to our example). - interest deduction is also distributed in accordance with the shares
- The deduction is distributed in accordance with the expenses incurred by each spouse; 2 situations are possible:
- each spouse has payment documents from which it is clear who incurred the expenses and in what amount. In this case, the deduction is distributed in accordance with these documents.
- there are payment documents, and the expenses are recorded in them either as a total amount for the spouses or for one of the spouses. In this case, the spouses have the right to write an Application for distribution of expenses and receive a deduction in any proportion. - each spouse. This means that, for example, purchasing an apartment for 2,500,000 rubles and bearing expenses equally (50% share of the spouse, 50% share of the spouse), each spouse has the right to receive a deduction of 2,000,000 rubles, in our example - 2,500 000 / 2 = 1,250,000 rubles. That is, the maximum amount for a tax refund will be 162,500 rubles for each spouse (13% of 1,250,000).
- .
Deduction for the purchase of housing in common joint ownership
The acquisition of housing by spouses as joint joint property means that housing acquired during marriage is common, regardless of who it is registered to or who bears the costs of its purchase. Both spouses are deemed to have borne the expenses.
If ownership arose before 01/01/2014:
- the deduction limit is 2,000,000 rubles to the object. This means that, for example, when purchasing an apartment for 2,500,000 rubles and in the corresponding application indicating a 50/50 proportion (50% spouse’s share, 50% spouse’s share), each spouse has the right to receive a deduction of 2,000,000 / 2 = 1 000,000 rubles. That is, the maximum amount for a tax refund will be 130,000 rubles for each spouse (13% of 1,000,000).
- There is no maximum deduction limit. That is, you cannot write a separate statement for interest.
For example, according to the mortgage agreement, interest for the entire period of the loan amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share (in our example, this is a 3,500,000 ruble deduction for each spouse, for a return of 13% - according to 455,000 rubles).
If ownership arose after 01/01/2014:
- By default, it is considered that spouses own property rights in equal shares (50/50). At the same time, spouses have the right to write an Application and distribute who will receive the deduction and in what amount. However, such an application can be submitted only once and in the future it will no longer be possible to change the proportion.
- the deduction limit is - 2,000,000 rubles - each spouse
- since all expenses in a marriage are common, a deduction for interest can be received in any proportion by writing an appropriate Application for the distribution of the deduction. The application can be written every year, changing the proportion.
- The maximum mortgage interest limit is - no more than 3,000,000 rubles to each spouse.
For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share, but not more than 3,000,000 rubles (in our example, this is a 3,000,000 ruble deduction for each spouse, to return 13% - 390,000 rubles each).
Deduction for purchasing housing as sole property
The acquisition of housing by spouses as sole property means that the housing acquired during marriage was registered in the name of one of the spouses.
If ownership arose before 01/01/2014:
- the maximum deduction amount, as in the case of purchasing housing in shared or joint ownership before 2014, is - 2,000,000 rubles - to the object.
For example, if an apartment was purchased for 3,000,000 rubles, the maximum amount to be returned will be no more than 260,000 rubles (13% of 2,000,000) regardless of whether it was by one spouse (if an Application for the distribution of the deduction was not submitted) or both spouses (each, based on the proportion in the Application, but in total still no more than 260,000 rubles for two). - the interest deduction is also distributed in accordance with the Application for the distribution of the main deduction, There is no maximum deduction limit. That is, you cannot write a separate statement for interest.
For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then either one of the spouses has the right to a refund of 910,000 (13% of 7,000,000 if an Application for the distribution of the deduction was not submitted), or each of the spouses is entitled to deduction according to the proportion in the Application.
If ownership arose after 01/01/2014:
- The spouse in whose name the property is registered has the full right to receive the deduction; however, there is no need to submit an Application for distribution of the deduction.
- the deduction can be distributed in any proportion between the spouses in the corresponding Application for the distribution of the deduction. However, such an application can be submitted only once and in the future it will no longer be possible to change the proportion.
- the deduction limit is - 2,000,000 rubles - each spouse. This means that, for example, when purchasing an apartment for 4,500,000 rubles, each spouse has the right to receive a deduction of 2,000,000 rubles. That is, the maximum amount for a tax refund will be 260,000 rubles for each spouse (13% of 2,000,000).
- since all expenses in a marriage are common, a deduction for interest can be received in any proportion by writing an appropriate Application for the distribution of the deduction. The application can be written every year, changing the proportion.
- The maximum mortgage interest limit is - no more than 3,000,000 rubles to each spouse. For example, according to the mortgage agreement, interest for the entire loan period amounted to 7,000,000 rubles, then each spouse has the right to a deduction in the amount of their share, but not more than 3,000,000 rubles (in our example, this is a 3,000,000 ruble deduction for each spouse, to return 13% - 390,000 rubles each).
- if the spouse to whom the title is registered has already begun to receive a deduction, then for the balance not yet received, you can write an Application in order for both spouses to receive a deduction.
Deduction for purchasing housing in joint ownership with children
Only on January 1, 2014, amendments came into force, according to which parents (adoptive parents, foster parents, guardians, trustees) when purchasing real estate and registering it in the name of children (either partially or in full) have the right to receive a deduction for their children ( wards) under the age of 18 years. At the same time, children do not lose their right to deduction in the future. Also, the consent of children to receive a deduction by their parents for themselves and for them is not required.
When purchasing real estate and registering it in the name of children, 3 situations are possible:
- Buying a home by one parent and registering it for themselves and their child(ren)
In this case, the parent has the right to a property deduction both for himself and for the child’s share. In this case, the maximum amount that can be deducted is 2,000,000 rubles. The maximum refund from the tax office will be 260,000 rubles (13% of 2,000,000). - Buying a home by spouses and registering it for themselves and their child(ren)
In this case, both parents, or one of them, have the right to receive a deduction for themselves and for the share of their children. Parents themselves decide who will receive the deduction and in what amount. The maximum deduction limit is no more than 2,000,000 rubles per parent. That is, for themselves, or for themselves and for the child’s share, any parent will be able to receive no more than 260,000 rubles (13% of 2,000,000).
For example, parents bought an apartment for 5,000,000 rubles and registered it for themselves and their two children (each with a 1/4 share). Thus, both parents have the right to receive a deduction of 2,000,000 rubles each: the first parent - 1,000,000 for themselves and 1,000,000 for the first child; second parent - 1,000,000 for himself and 1,000,000 for the second child. - Purchase of housing by a spouse or spouses and registration of it entirely in the name of the child
In this case, the parents or parent are also entitled to receive a deduction for the child. The maximum deduction limit is no more than 2,000,000 rubles (if there is one child), 2,000,000 rubles for each spouse (if the property is registered for 2 or more children, but not more than the size of their shares).
If the parent had previously received a property deduction and thereby lost the right to a new one, then he will no longer be able to receive it for the child. But if a parent previously received a deduction for the same property only for himself (for example, he did not know that he could also receive a deduction for a child), then he has the right to a deduction for the child. To do this you will need to submit
A tax deduction allows you to offset part of the cost of purchasing an apartment. If housing was purchased as shared ownership, you need to take into account certain nuances of filing a deduction.
The procedure for obtaining a tax deduction for common property traditionally raises many questions among buyers. In particular, which of the owners is entitled to a deduction and in what amount.
Difference between tax deductions before 2014 and after 2014
The rules governing the procedure for obtaining depend on the year the apartment was purchased: before or after 2014.
These differences are due to the fact that in 2014 significant amendments were made to the Tax Code related to the registration of tax benefits.
According to current legislation, the date of purchase of an apartment is not understood as the date in the form of an advance or final payment, but:
- date of registration of ownership of the apartment in Rosreestr, confirmed by an extract from the Unified State Register of Real Estate;
- date of signing when purchasing real estate in a new building.
For real estate acquired before 2014, d The following rules were in effect:
- the deduction is distributed among all owners in accordance with their shares: for example, when purchasing an apartment for 3 million rubles. into equal ownership of three persons, each of them can receive a deduction from 666 thousand rubles;
- none of the owners has the right to receive a deduction for the other and refuse the due share;
- the tax deduction was tied to the taxpayer and the right to receive it could be exercised only once, regardless of the amount of the deduction received;
- limit of 2 million rubles. was tied to the property: for example, if the apartment cost 5 million rubles, the deduction between all owners is still distributed from 2 million rubles.
The rules for issuing deductions for 2014 have lost their relevance, since since 2018 it is possible to issue deductions only for 2015-2017.
The procedure for obtaining a tax deduction after 2014
Since 2014, the Tax Code has included The following changes have been made:
- The limit of 2 million rubles tied to a property is no longer valid. Now the specified limit is tied to .
- Each taxpayer has the right to apply for a deduction several times for different real estate properties until he reaches the limit of 2 million rubles.
- The deduction is provided in the amount of the taxpayer's actual expenses or calculated as the cost of the apartment * the owner's share. Thus, the key rule for obtaining a deduction for shared ownership remains the same: it is distributed in accordance with the shares of each person.
- Deductions can be issued only within the limits of what is included in the budget for the year. The balance can be carried forward to subsequent tax periods.
- The owners (if they are co-borrowers under the same loan agreement) distribute the deduction for mortgage interest in an arbitrary manner, taking into account the established limit of 3 million rubles. To do this, they write an application to the Tax Inspectorate and indicate the chosen procedure for distributing the deduction.
Let us give examples of calculations.
Two owners bought an apartment for 2.5 million rubles, each of them had a ½ share.
In this case, the deduction for each owner will be calculated as follows: (2500000/2)*13%=162.5 rubles.
This amount is less than the legal limit of 260 thousand rubles, which means that taxpayers have the right to receive it in full and take advantage of the deduction when purchasing the next property in the form of the difference between the compensation received and 260 thousand rubles.
Another example: two owners purchased the property in equal ownership for 6 million rubles. At the same time, they will be able to receive a deduction only from 2 million rubles, since their actual expenses (3 million rubles) exceeded the established limit.
How to get a tax deduction when buying an apartment in shared ownership: a step-by-step algorithm
To receive a tax deduction, each owner must go through the following steps:
- Obtain a 2-NDFL certificate from your employer for the year of registration of ownership of the apartment.
- Collect transaction documents: purchase and sale agreement; an extract from the Unified State Register confirming the size of the share; payment documents; act of acceptance and transfer of the apartment.
- Fill out a declaration in form 3-NDFL, which provides calculations of the required deduction taking into account annual income, withheld tax and the amount of expenses for the apartment.
- Obtain bank account details from the bank to transfer money. Also, many banks allow you to download them online.
- Together with the specified documents, come to the Tax Inspectorate and write in free form about receiving a deduction. There are regulated deadlines for this. Thus, for an apartment registered as a property in 2017, the deduction is issued from January 1 to April 30, 2018.
- Based on the processing of the application, the money will be transferred to the account specified in the application.
This procedure may take 2-3 months.
Receiving a deduction if payment documents are issued to only one owner
Payment documents confirming the amount of taxpayer expenses are required to receive a tax deduction. At the same time, in practice, situations often arise when payment for an apartment was made for the convenience of the seller from one bank account. Although in fact all buyers bore the costs.
In order not to lose the right to receive a tax deduction, they must additionally provide, at the time of registration of compensation from the budget to the Federal Tax Service, a handwritten power of attorney to transfer money to pay the seller for the apartment.
It is drawn up in simple written form and is not subject to mandatory notarization.
This position is confirmed by Letter of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135. In this case, the amount of the taxpayer’s expenses must be correlated with the amount of the share he received.
Thus, the deduction for an apartment in shared ownership is distributed among all co-owners in proportion to the size of their shares.
Real estate acquired during marriage is the joint property of the spouses. However, property can be both shared, with allocated shares for spouses and children, and general joint.
With shared ownership, each spouse is allocated their own specific share, in accordance with which the property will be distributed and, consequently, the property tax deduction.
Tax deduction for shared ownership
According to the Tax Code, namely Article 220 of the Tax Code of the Russian Federation, when purchasing real estate, the state returns 13% of the value of the property to the owners of the property, but not more than 2,000,000 rubles. from part of the main cost of housing, as well as 13% from the cost of mortgage interest.
The tax deduction for the shared value of the property will be divided in accordance with the allocation of shares, according to the shares indicated in the certificate of ownership.
For example: the shares of the spouses are divided into ½ for each spouse. The cost of the apartment under the purchase and sale agreement is RUB 4,500,000. Consequently, spouses have the right to return 13% of RUB 2,000,000. Since the property is shared and the percentage of shares is 50% to 50%, then 2,000,000 must be divided in half. And each spouse will be able to request 13% of RUB 1,000,000.
Interest (on mortgage agreements) is also divided in accordance with the allocated shares for each spouse.
Minus tax deduction for shared ownership
The most important disadvantage of shared ownership is the fact that if one of the spouses does not work and does not receive an official salary, his employer does not pay personal income tax to the budget for him, then he cannot receive a property deduction for his share. Therefore, the 2nd spouse cannot ask for a deduction for him on his share.
How to get a property tax deduction from the state?
Necessary documents to obtain a tax deduction for shared ownership:
1) The initial and most important document is the 3-NDFL declaration;
You can either compile it yourself or order its preparation from an accounting firm.
2) Application addressed to the head of the tax authority for the provision of a property deduction;
This application is drawn up in the form of the tax authority and is written to the head of the territorial tax authority.
3) An application addressed to the head of the tax authority for a refund of income tax to your personal account;
This application is drawn up in the form of the tax authority and is written to the head of the territorial tax authority. In this application, in addition to the refund amount, you must indicate the bank details of your tax refund account.
4) Certificate of income in form 2-NDFL (from all places of work for the reporting year);
The certificate must be drawn up in a unified form and signed either by the chief accountant or the general director.
5) Copy of passport;
This document is provided in a copy on the pages with photos and registration.
6) Copy of TIN certificate;
7) A copy of the apartment purchase and sale agreement;
If your apartment was purchased with a mortgage loan, you must provide a mortgage agreement. It is not necessary to provide all pages; only those pages are required that reflect the names of buyers and sellers, the value of the property and the signatures of the parties.
8) A copy of the Certificate of registration of ownership of the apartment;
9) A copy of the transfer deed for the purchase and sale of an apartment;
10) A copy of the receipt of money.
If your apartment was purchased with a mortgage, then after receiving a tax deduction from the main cost of the apartment, you can receive every year (as long as your mortgage agreement is valid and you pay interest) 13% of the cost of paying mortgage interest.
For this purpose, the documents for the apartment remain the same; an additional document is a certificate from the bank about the interest paid.
The Tax Code of the Russian Federation does not contain provisions on the distribution of property deductions for the costs of purchasing housing between co-owners when purchasing real estate in common shared or common joint ownership, therefore each of the co-owners has the right to receive the specified deduction within the limits of 2,000,000 rubles, with an application for distribution of the deduction (if housing purchased after 01/01/2014) no need to write.
What is the difference between joint and shared ownership
The concept of common property is defined by Article 244 of the Civil Code of the Russian Federation, according to which property may be in common ownership with the determination of the share of each owner in ownership ( shared ownership) or without defining such shares ( joint ownership) .
In the legal literature, those persons who own parts of the same property (i.e., mathematically it can be expressed that this property itself = 1 or 100%), regardless of whether these shares are defined or not, are usually called co-owners or co-owners.
The concept of joint property of spouses is defined in Art. 34 of the Family Russian Federation, according to which joint property is property acquired by spouses during marriage.
Order from us the preparation of a package of documents to receive a deduction at a reasonable price
In case of joint ownership, the shares of each of the co-owners are not determined and are considered ideal (i.e. equal). In practice, this is expressed in the fact that the certificate of registration of property rights only indicates that the property is jointly owned by two or more persons.
With shared ownership, the shares of each co-owner are determined and may be different in relation to the shares of other co-owners. In practice, this is expressed in the fact that the certificate of registration of property rights indicates a certain size of the share of the co-owner. This share size is indicated in simple fractions (for example, 1/2; 3/4; 7/82).
What are the similarities in receiving deductions for joint and shared ownership?
Registration of real estate for one of the spouses
If real estate was acquired during marriage and registered in the name of one of the spouses, then providing a deduction to the other spouse is possible.
Prerequisites:
Base: Letter of the Federal Tax Service of the Russian Federation dated November 18, 2009 No. ШС-22-3/875@ according to which:
When providing a property tax deduction to a spouse in the case where an apartment is purchased and registered as the property of another spouse, the implementation of the general rules provided for in paragraph 1 of Article 220 of the Tax Code must be carried out taking into account the legal circumstances provided for by the Civil Code of the Russian Federation and the Family Code of the Russian Federation.
Article 220 of the Tax Code provides that when purchasing housing in common joint ownership the amount of the deduction is distributed among the co-owners of the property in accordance with their written.
A special case of such a distribution may be an application by the co-owners of a residential property to distribute the deduction amounts for its purchase in the amounts of 100% and 0%, respectively.
At the same time, the provisions of the Tax Code do not contain provisions prohibiting a taxpayer who has exercised the right to receive a deduction earlier from declaring its amount in the amount of 0 rubles in the event of acquiring another residential property into joint ownership.
Registration of real estate into the common joint property of both spouses, one of the spouses and a minor child, as well as both spouses and children
If real estate was acquired during a marriage and is registered in the name of both spouses, then a deduction is possible for both one of the spouses and each of them.
Prerequisites:
The marriage is concluded before date real estate purchases;
Property purchased: residential house, apartment, room, dacha, garden house;
In the sales contract and certificate on registration of property rights are indicated (without indicating the shares of each): both spouses, one spouse and a minor child, both spouses and a child (children);
In payment documents indicated other spouse.
At least one of the spouses has not previously used a property tax deduction when purchasing real estate.
Co-owners of real estate to the tax authority an application for distribution of property deduction has been submitted(it is enough to provide it only once - upon initial application)
Base No. 1(if neither spouse has previously used the right to take into account):
When purchasing property in joint ownership, it is necessary to take into account that the deduction will have to be distributed among the owners in the agreed amounts and in accordance with their written application (paragraph 25, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated September 16, 2010 No. 03 -04-05/9-548).
When purchasing property into common joint ownership, the deduction can be distributed in any proportions, including 100% and 0% (Letters of the Ministry of Finance of Russia dated 05/25/2010 No. 03-04-05/9-288, dated 03/03/2010).
The Ministry of Finance believes that if spouses have agreed to distribute the property tax deduction among themselves in the proportion of 100% and 0%, it turns out that in fact one of the spouses does not receive a tax deduction. However, in this case, both spouses (including the one who does not actually receive the deduction) will be considered to have exercised their right to a tax deduction and subsequently, when purchasing another home, neither of them will be able to use the right to a tax deduction.
Meanwhile, the Moscow Federal Tax Service believes that if the deduction is distributed between spouses in the proportion of 100% and 0%, the spouse who received a 0% tax deduction is not considered to have used his right to receive a property tax deduction, and therefore he remains entitled to use such deduction in the future (Letter of the Federal Tax Service of Russia for Moscow dated 07/08/2010 N 20-14/4/071933@).
Expenses for paying interest on credits (loans) are also distributed in the same way.(Letter of the Ministry of Finance of Russia dated March 18, 2010 No. 03-04-05/7-107).
Example: the spouses purchased an apartment in common joint ownership for 3,500,000 rubles. According to their written application, a deduction in the amount of RUB 2,000,000. stated by husband.
Base No. 2(if one of the spouses has previously used the right to take into account): Letter of the Federal Tax Service of the Russian Federation dated November 18, 2009 No. ШС-22-3/875@ according to which:
The provisions of the Tax Code do not contain provisions prohibiting a taxpayer who has exercised the right to receive a deduction earlier from declaring its amount in the amount of 0 rubles in the event of acquiring another residential property into joint ownership.
This means that spouses can distribute a deduction on their application in the amount of 100% (to someone who has not previously used the deduction) and 0% (to someone who has previously used this deduction) and receive a deduction. It must be borne in mind that in practice, due to the low qualifications of tax inspectorate employees, a refusal to receive a deduction is possible. In this case, you need to take it calmly, take written refusal And .
A property tax deduction for amounts allocated to repay interest on a target loan is provided on the basis of payment documents drawn up in the prescribed manner, confirming the fact of payment of interest on the target loan by any of the co-owners of a residential property or both co-borrowers at the same time.
Thus, both spouses (co-owners) who purchased a residential property in common joint ownership at the expense of funds received on the basis of a concluded loan agreement have the right to receive a property tax deduction in the amount of interest paid on targeted loans, regardless of which spouse is registered for documents on payment of interest on the target loan.
If a property deduction was distributed to one of the owners by agreement in the amount of 0%, this means that such owner used his right to deduction. Therefore, the deduction cannot be provided to him again because co-owners of property, distributing the deduction among themselves in any proportion, are already exercising their right to receive it (Letters of the Ministry of Finance of Russia dated 03/03/2010 No. 03-04-05/9-82, dated 06/03/2009 No. 03-04-05-01/ 420).
However (as often happens) the tax authorities also express a different position. In their opinion, if the co-owners agreed on such a distribution of the deduction among themselves, then the owner with a 0% deduction share did not use his right to deduction (Letter of the Federal Tax Service of Russia dated November 30, 2009 No. 3-5-04/1749, Federal Tax Service of Russia for Moscow dated 02/28/2011 No. 20-14/4/17854@). This is explained, in particular, by the fact that the taxpayer did not personally apply for the deduction (Letter of the Federal Tax Service of Russia dated June 25, 2009 No. 3-5-04/888@).
Registration of real estate as shared ownership for both spouses
When neither spouse has previously used a property tax deduction when purchasing real estate, the deduction is provided to each spouse based on the total deduction amount of 2,000,000 rubles (if the value of the property is not less than the specified amount) in proportion to the share of each spouse (co-owner).
Example: The couple purchased an apartment for 3,000,000 rubles. The apartment is registered as their shared ownership. The size of each share is 1/2. In this case, each of them can receive a deduction in the amount of 1,000,000 rubles (2,000,000 x 1/2).
The rule on the distribution of property deductions in proportion to the share of each spouse (co-owner) also applies to interest on targeted loans and credits paid by co-borrowers (Letters of the Ministry of Finance of Russia dated 01.09.2010 No. 03-04-05/6-512, Federal Tax Service of Russia dated 08.09.2008 N 3-5-04/491@).
Example: Using the data from the previous example, assume that the spouses jointly took out a mortgage loan. Over the past year, they spent a total of 500,000 rubles to pay off interest on the loan. Therefore, in addition to the deduction for property (see above), each of them can also receive a deduction for interest in the amount of 32,500 rubles (500,000 x 1/2 x 0.13)
A participant in shared ownership cannot transfer a deduction in respect of his share in the property to another participant (Letter of the Federal Tax Service of Russia for Moscow dated July 28, 2009 No. 20-14/4/077296).
Registration of real estate as shared ownership for one of the spouses and a minor child
If parents who have minor children spent their own funds to purchase an apartment in common shared ownership with their children, then they have the right to apply a property deduction in accordance with the actual expenses incurred without distribution by shares, i.e. in full (within the total amount of the deduction)
Base: Resolution of the Constitutional Court of the Russian Federation dated March 13, 2008 No. 5-P, Letters of the Ministry of Finance of Russia dated July 19, 2011 No. 03-04-05/7-523, dated July 19, 2011 No. 03-04-05/7-521.
FYI: Letter of the Ministry of Finance dated October 14, 2011 No. 03-04-05/7-739 clarified that if a parent exercised his right to receive a property tax deduction, then there are grounds for receiving another property tax deduction for an apartment acquired in shared ownership with a child not available.
FYI: recognizing as illegal the refusal of the tax authority to provide a deduction to a parent who spent his money on purchasing housing for his minor child, the Constitutional Court of the Russian Federation in its Resolution No. 6-P dated March 1, 2012 indicated that:
Transactions on behalf of minors can only be made by their legal representatives (primarily parents), who bear property liability for these transactions. At the same time, the child does not have the right of ownership of the parents’ property, and the parents do not have the right of ownership of the child’s property (Clause 4 of Article 60 of the Family Code of the Russian Federation).
Only those taxpayers who have spent their own funds receive the right to a property deduction under personal income tax for expenses on the purchase of housing. A minor, who, as a rule, does not have his own income, does not have the opportunity to acquire the right to a property deduction.
Registration of real estate as shared ownership for both spouses and a minor child
Clause 6 of Article 220 of the Tax Code (as amended in force on January 1, 2014) legislatively enshrines the ability of parents (guardians) to receive property deductions for expenses on the purchase of housing purchased at their expense for the ownership of their minor children. The Russian Ministry of Finance has repeatedly
Real estate, including residential, allows the following options for acquisition by several persons:
- into a joint, without allocation of shares, common property;
- in shared ownership, indicating the volume of the share in the right.
In case of joint ownership, citizens use one apartment jointly, without official division of both the scope of the right and its territory. Each of the residents has the right to arrange a living arrangement agreed upon with the co-owner, but without claiming part of the living space.
They are also charged with joint and several liability for the property management of housing, its operation and the incurrence of expenses for rent and utility bills.
In this case, selling your part of the right to own an apartment is not provided. Mainly, such forms of ownership arise:
- during privatization;
- when purchasing an apartment jointly between relatives;
- when registering an apartment by spouses;
- when receiving an inheritance, etc.
Shared ownership provides for a specified scope of rights to housing. It arises as a result of the separation of shares from joint property, and also, if a share in an apartment has been purchased, the tax deduction is calculated from the share.
Unlike joint common ownership, shared ownership allows not only the division of personal accounts, but also the transfer of ownership by agreement, upon alienation. That is, it is permissible to either sell your share or carry out another property transaction.
Property tax deduction from shared ownership
Purchasing a share in an apartment involves, as in other cases of real estate purchase.
It is 13% of the cost specified in the civil contract submitted to Rosreestr. Paid from taxpayers' funds and provided as a tax benefit only to persons who are such.
In this case, the property deduction when purchasing an apartment under a shared participation agreement applies only to the volume of the acquired share of ownership. The procedure is governed by legal provisions:
- By letter of the Ministry of Finance dated December 11, 2014, no.
- Federal Law No. 212-FZ, dated July 23, 2013;
- Article 220 of the Tax Code of the Russian Federation.
Restrictions on receipt
The right to receive the designated tax benefit cannot be used:
- Persons who have previously used the opportunity to receive a deduction, since it is provided once.
- Persons who purchased an apartment: spouses, parents, children.
- Persons who are not taxpayers of the Russian Federation, including full-time students, pensioners and the unemployed (read about ways to obtain a tax deduction for the unemployed).
Differences between receiving shared and joint ownership
Joint ownership without allocation of shares is formalized on the basis of the same title document - a purchase and sale agreement. You can apply for a deduction based on this agreement. Accordingly, registration of a deduction requires coordinated actions of the co-owners and simultaneous presence when submitting the application.
For shareholders, such a condition is not set, due to their legal capacity to participate in the sale of independent parts of the premises. Each owner of a proportionate share in the right can draw up a property deduction when purchasing an apartment in shared ownership separately from the rest.
Size
The tax deduction for the purchase of a share in an apartment is 13% of the total cost of housing. This amount is distributed as follows:
- With joint total cost– the amount provided for deduction is not based on the number of participants applying for a refund, but on the cost of the jointly acquired object. The amount allowed for calculating the refund volume is distributed in equal proportions.
- With shared ownership The distribution of the amount allowed to compensate for the purchase of an object is established in proportion to the share of ownership.
For example, an apartment worth 1,500,000 rubles, acquired as joint ownership by two co-owners who are not close relatives, allows for a deduction based on 13% of its total cost, which is 195 thousand rubles. Each owner has the right to claim half the cost.
The same picture arises if the owners registered the property in shares of 50% of the rights to each. If one of them, for example, received ¾ of the share in the right, and the second ¼, then the calculations are carried out as follows:
- Of the total cost of the object (1,500,000), ¾ and ¼ are calculated, which corresponds to the cost of part of the right. It turns out, respectively: 1,125,000 and 375,000 rubles.
- From the amounts received, the tax when purchasing a share in an apartment is determined - 13%, which amounts to the calculation of the tax withholding accrued for reimbursement: 146,250 rubles (for ¾ share) and 48,750 rubles (for ¼ share).
At the same time, the maximum permissible value of acquired real estate from which deduction is allowed is 2,000,000 rubles.
The maximum limit allowed for deducting property returns received before 2014 is set per property, not per owner.
Receipt procedure
After completing the purchase and sale transaction, the parties apply to the local branch of the Federal Tax Service with an application for the calculation of a property refund. In this case, the following nuances are observed:
- Owners, on the basis of a joint common right of ownership, approach the tax office at the same time and write applications, attaching documentation.
- Persons who have registered shared ownership have the right to file a deduction both simultaneously and separately.
Download an application for a tax deduction when purchasing an apartment: , .
Sample of filling out an application for a tax deduction
The accrued amount is distributed across tax periods. In each tax period, an interested person has the right to request an amount not exceeding the amount of tax payments in the previous tax period.
That is, if 25 thousand were withheld from a taxpayer in 2015 in favor of the state, then in 2016 he will be able to receive an amount not exceeding 25 thousand as a property return.
You can apply for a tax deduction when purchasing an apartment in shared ownership annually, until full settlement with the buyer is made.
Documents
The application is annually accompanied by a tax return filled out in Form 3-NDFL, and a documentation package consisting of the following:
- civil sales contract (original and copy);
- receipt or bank check certifying payment;
- certificate of ownership (original and copy);
- certificate 2-NDFL;
- civil passport.
Tax return in form 3-NDFL: , .
This is what a sample of filling out a declaration on form 3-NDFL looks like
Certificate of income of an individual, form 2-NDFL: , .
Sample of filling out a certificate of income in form 2-NDFL
If the co-owner is a minor child, his birth certificate is attached to the parents’ passport. You can learn about the features of obtaining a tax deduction for a child.
Main receiving options
Certain situations require additional nuances based on the surrounding circumstances.
Distribution for common joint ownership
When submitting an application, an equal distribution of deduction amounts is provided. If one copyright holder loses the authority to receive a tax benefit, this does not pass to other participants in the ownership.
The exception is:
- spouses;
- representatives of minor children.
In case of joint ownership of spouses
Persons who have registered an apartment together and are legally married, has the right to distribute the amount of tax refund at its discretion, and also - transfer to each other, on the basis of Article 35 of the RF IC.
RF IC, Article 35. Possession, use and disposal of common property of spouses
- Possession, use and disposal of the common property of the spouses is carried out by mutual consent of the spouses.
- When one of the spouses enters into a transaction to dispose of the spouses’ common property, it is assumed that he is acting with the consent of the other spouse.
A transaction made by one of the spouses to dispose of the common property of the spouses may be declared invalid by the court on the grounds of lack of consent of the other spouse only at his request and only in cases where it is proven that the other party to the transaction knew or should have known about the disagreement of the other spouse to complete this transaction.
- In order for one of the spouses to enter into a transaction for the disposal of property, the rights to which are subject to state registration, a transaction for which a mandatory notarial form is established by law, or a transaction subject to mandatory state registration, it is necessary to obtain the notarized consent of the other spouse.
The spouse, whose notarized consent to carry out the specified transaction was not received, has the right to demand recognition of the transaction as invalid in court within a year from the day when he learned or should have learned about the completion of this transaction.
In this case, they are required to submit statements indicating the request of one spouse to transfer the established part of the property return received in favor of the other.
Download the application for the distribution of property tax deductions between spouses: , .
Sample application for distribution of property tax deduction between spouses
It also allows for the transfer of powers if one of the spouses previously used tax benefits. We discussed in more detail the intricacies of obtaining a property deduction for a spouse in.
In case of shared ownership of children
If the share is registered in the name of a minor child, on his behalf the property owner. If both parents have exhausted this opportunity, the right to register it remains with the child until he reaches adulthood.
To do this, you will need to allocate a share belonging to the child in the common property, then the right to draw up a deduction will not become statute of limitations.
While on maternity leave
If the wife has a share and is on maternity leave, then she has the right to transfer her right to receive a property deduction to her legal spouse, unless he has lost these powers. In other cases, she can issue a deduction:
- from funds received before going on maternity leave;
- postpone receiving the deduction until you return from maternity leave.
Other categories of citizens who are not taxpayers at the current time of filing the deduction can also shift the tax period back three years or to future tax periods.
How to get a tax deduction when buying an apartment with shared ownership?
Option 1 – Contact the tax authority
One year after purchase(or later) You can contact your local office of the Federal Tax Service. Based on the specifics of the allocation of shares, as shown above, interested parties contact the tax authority:
- jointly and severally - if the shares in the right are not allocated;
- jointly or separately, with the official allocation of shares.
To do this, you need to obtain a certificate in form 2-NDFL from the accounting department at your place of work.
Statement
Write a statement on providing a tax benefit for the purchase of a share in an apartment possible in free form. In case of common joint ownership without allocation of shares, the application is written by the co-owners.
It written to the head of the Federal Tax Service department, but is submitted to an authorized official who checks and accepts documents from citizens. He also needs to leave contact information for feedback.
Documents and fees
It is required to attach documents to the application from the list provided. Fill out a tax return in form 3-NDFL. Leave documentation to verify your eligibility to receive a deduction.
In this case, no fees are charged; the Federal Tax Service carries out all legal operations free of charge.
Deadlines
Documentation may be returned within 5 business days to correct technical errors., if any were allowed. Next legal capacity to receive a deduction is considered up to 30-45 calendar days.
You can apply for a tax deduction when purchasing an apartment in shares at the place of registration and permanent residence, it is also possible if the property was purchased in another region of the Russian Federation, but not abroad.
When can I get a tax deduction when buying an apartment under the DDU?
If the decision is positive, the tax authority will transfer the refund amount to the copyright holder annually in a single payment. To receive it you need to issue a bank card or open an account at a Sberbank branch. The method of receipt and personal account details must be left in the application.
Option 2 – Registration of a deduction from the employer
For those who have distributed shared property according to the law, It is also possible to apply for a tax benefit at the place of work.
Application and documents
Written in free form addressed to the head of the organization and submitted to him. Subsequently, the tax deduction when purchasing an apartment under an equity participation agreement is filed by the employer with the Federal Tax Service.
And they do not require payment of duties.
In this case, the terms are not much longer than those provided for in the previous design option. Additional days will be required for the employer to submit the application and documentation package to the Federal Tax Service.
Receiving a deduction
Money is transferred in monthly payments, from the funds that the employer ceases to transfer to the tax authority, but accrues to the employee’s wages.
In addition, there is no need to wait for a new tax period and it is permissible to issue a tax deduction for the shared purchase of an apartment almost immediately after purchasing the property and registering it with Rosreestr.
Possibility of redistribution
If one of the participants in the common joint property has assumed priority financial responsibility in comparison with the others, he has the right to claim proportionate compensation.
In this case, on the basis of a drawn up and notarized agreement, or on the basis of a court decision, which is attached to the package of documentation submitted to the Federal Tax Service, a revision of the established deduction amounts is permitted.
Spouses can determine the amount due to each of them arbitrarily, including:
- Fully .
- Transfer the uncollected balance that exceeds the established standards.
Features of receiving a deduction
When applying for a tax benefit, nuances may arise in processing and receiving refunds.
Mortgage loan distribution
When applying for a tax deduction when purchasing a residential building apartment, in this case, not only the purchase and sale agreement, but also the loan agreement plays a fundamental role.
Each participant in shared ownership receives that additional tax benefit, corresponding to the payment of the interest rate, which is reflected in the loan agreement, but without exceeding the amount subject to deduction of 1,000,000 rubles.
If payment documents are issued to one owner
In this case It is permissible to receive a property refund only by the payer who has submitted a document on expenses, since the tax benefit provides proportionate compensation for expenses incurred by the citizen.
The article shows a number of significant points that a property owner who wants to receive a tax deduction when purchasing a share in an apartment needs to keep in mind.