There are some features when receiving property tax deduction in case of purchase of housing by spouses. When buying a home, spouses themselves choose the type of ownership: common shared (divided into shares), common joint (without division into shares) or individual (property is registered in the name of one of the spouses). This will determine how they will be able to receive deductions in the future.

It is also very important when exactly the spouses acquired the right to deduct: the year of signing the act of acceptance and transfer of the apartment, if the apartment was purchased under an equity participation agreement, or the year of receiving a certificate of state registration of ownership of the property, if the housing was purchased under a purchase and sale agreement or a residential building was built before January 1, 2014 or after.

If spouses have common shared property

The deduction amount is distributed between spouses 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, one of the spouses has already exercised his right to a 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 interest deduction is distributed in accordance with the size of the share indicated in the certificate. And it doesn’t matter which spouse has the loan agreement.

Each spouse submits a 3-NDFL declaration and a package of documents independently of each other.

If the right to deduction came after January 1, 2014, then each spouse can declare in their declaration the amount of purchase expenses of 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 according to the shares (this is the deduction limit for the entire property until January 1, 2014). And the spouses will be able to receive a maximum of 260 thousand rubles of tax refund (2,000,000 x 13% = 260,000) for the family (provided that there are no other owners).

Example 1. In 2015, the Ivanov couple purchased an apartment for common shared ownership for 5 million rubles using a mortgage. The amount of interest paid was 3 million rubles. Everyone's share in the property is 1/2. Each spouse can declare the amount of acquisition expenses in their declaration at 2 million rubles (deduction limit per owner) and the amount of interest at 1.5 million rubles (3 million x 1/2 = 1.5 million). In total, everyone has to return (2 million + 1.5 million) x 13% = 455 thousand rubles.

Example 2. In 2014, the Smirnovs purchased an apartment as common shared ownership for 2.1 million rubles. Share in the property of Smirnov A.A. 2/3, share in the property of Smirnova E.K. 1/3. Smirnov A.A. will be able to declare the amount of deduction in her declaration of 1.4 million rubles (2.1 million x 2/3 = 1.4 million), and Smirnova E.K. will be able to declare a deduction amount of 700 thousand rubles (2.1 million x 1/3 = 700 thousand).

Example 3. In 2013, the Sidorov spouses purchased an apartment in equal ownership for 3 million rubles (1/2 each). Each spouse 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 return.

If spouses have common joint property

According to the Family Code (Articles 33, 34), all property acquired during marriage is common joint property. At the same time, it is important that at the time of purchasing a home (concluding a purchase and sale agreement, equity participation agreement, payment), the marriage between the spouses was formalized and no prenuptial agreement (or contract) was concluded. In this case, it does not matter which spouse has the right of ownership of the purchased housing and payment documents. It is believed that the expenses were made from the general family budget.

Each spouse has the right to submit a separate 3-NDFL return 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 spouse can claim a 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 each other by drawing up an Agreement (Application) on the distribution of the deduction and submitting it to the inspectorate, along with other documents attached to the declaration. This Application is signed by both spouses.

An important point is the fact that the deduction can be distributed in any proportions, 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 their right to deduct on another item, or if one of the spouses does not have income taxed at a rate of 13%.

An application for distribution of deductions is drawn up and submitted to the inspectorate only once, and in the future it will no longer be possible to change the conditions for distribution of deductions, as well as to refuse your part of the deduction in favor of the other spouse. The mortgage interest deduction is distributed in the same proportion as the amount of purchase or construction expenses. This is indicated in the same Application.

In the case of distribution of the deduction in the ratio of 100% and 0%, the second spouse (who has 0%) will be able to use his right to deduction for another property in the future. Of course, provided that he never used this right before the distribution. Since it is believed that if the taxpayer did not personally apply to the inspectorate for the deduction and did not submit a declaration, then he did not use the deduction.

If the right to deduction accrued before January 1, 2014, then the maximum deduction limit for the entire property is 2 million rubles. And even if housing costs more, spouses can only distribute 2 million rubles between themselves. Otherwise everything is the same.

Example 1. The Andreev couple bought an apartment for 2.2 million rubles in 2012 and registered it as joint property. The wife does not work, so the spouses agreed to distribute the deduction in this way: 100% to the husband and 0% to the wife. As a result, the husband filed a declaration and claimed a deduction in the amount of 2 million rubles.

Example 2. The Kotov couple purchased an apartment for 8.8 million rubles in 2015 as joint property. 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 tax refund of 260 thousand rubles.

Example 3. In 2014, the Maltsev couple purchased an apartment as joint property with 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 couple 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 in cost + 560 thousand rubles in interest), and the wife - 640 thousand rubles (500 thousand rubles in 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 the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

If the property is individual

That is, if housing was purchased during marriage, but ownership of the property and payment documents are registered in the name of only one of the spouses. In this case, as already written above, since property acquired during marriage is common joint property (according to Articles 33, 34 of the RF IC), both spouses have the right to a deduction. The deduction can be redistributed by agreement (1) by drawing up an Application for Distribution of the Deduction. The entire deduction can be received by the spouse to whom the title of property is registered (2), then an Application will not be required. If the Application is not submitted upon the first application for a deduction, this is considered to be a distribution of the deduction entirely in his favor.

Example. The Mikhailovs purchased an apartment in 2011 worth 2.6 million rubles and registered it only in the name of their wife. The spouses did not know about their right to the 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 no longer worked, but the husband continued to work. In his declaration, he will declare the deduction amount 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 his wife 0%.

How to get a tax deduction

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

To obtain the correct return and tax refund application on our website, please click on the Next button below.

The types of property tax deductions that individuals can claim are listed in Art. 220 Tax Code of the Russian Federation. These include, in particular, deductions in the amount of actual expenses for new construction, the acquisition of residential buildings, apartments, rooms or shares in them on the territory of the Russian Federation, 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 tbsp. 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 and 4 of Art. 220 Tax Code of the Russian Federation. For example, if an apartment was purchased by two citizens in common shared ownership with a distribution of shares of 75% and 25%, then from the total cost of purchasing real estate and interest, deductions will be given 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 real estate is acquired into the common joint ownership of spouses, then, regardless of who is indicated as the owner of the real estate and who actually contributed 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 October 3, 2017 No. 03 -04-05/64291, Letters of the Federal Tax Service dated 02/29/2016 No. BS-3-11/813@, dated 03/30/2016 No. BS-3-11/1367@). In this case, the initially selected option for distributing 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 spouses borrowed funds to purchase real estate. Change distribution shares by percentage property deduction possible at least every year (Letters of the Federal Tax Service dated November 14, 2017 No. GD-4-11/23003@, GD-4-11/23004@).

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 deductions

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 a statement. It is compiled in any form. The application must indicate the details of the spouses, the property on which the deduction is distributed, as well as the distribution shares. A copy of your marriage certificate must be attached to your application.

What date should I indicate for the application for distribution of property deduction? In order to avoid possible disagreements with the tax authorities, it is advisable to date the application on the same date as the concluded agreement for the purchase and sale of real estate, which becomes the joint property of the spouses.

Cases when you can fill out an Application for distribution of property tax deduction between spouses

Spouses who acquired ownership of residential real estate while married have the right to distribute property deductions: fill out the appropriate Application, indicating which spouse will receive deductions and in what amount.

An essential condition is the purchase of residential real estate by spouses during marriage. If the apartment was purchased before marriage, only its owner has the right to deduction.

An apartment purchased during marriage can be registered:

• for both spouses in common joint property;
• for one of the spouses;
• for both spouses in common shared ownership;
• in shared ownership of spouses and children;
• for children.

In the first and second cases, both spouses have the right to deduction.

1. When registering housing as joint property, the deduction is distributed by default between spouses in a 50/50 ratio. For example, if an apartment costs 3,200,000, then each spouse has the right to a deduction of 1,600,000 (we are talking about purchasing housing after 2014).

At the same time, spouses have the right to fill out an Application for the distribution of property deductions and change the proportion to any: for example, decide that the spouse will receive a deduction from 2 million rubles, and the spouse from 1.2 million rubles (according to the example above).

Download the application form for distribution of property deduction

2. When registering housing as the property of one of the spouses, by default, the deduction is distributed in the amount of 100/0 in favor of the owner.

At the same time, in this case, spouses have the right to fill out an Application, in which they indicate any other proportion (even 0/100 in favor of the other spouse).

3. When purchasing housing in common shared ownership, by default, the deduction is distributed between the spouses in accordance with their shares. At the same time, if the payment for housing was executed in one document (one payment order, receipt), that is, the expenses are indicated in a total amount, then the spouses also have the right to distribute the deduction, but must fill out another application: Application for distribution of expenses.

Download the application form for the distribution of actual expenses, and also see a sample filling.

4. When purchasing an apartment in shared ownership for spouses and children, the same rule specified above in paragraph 3 applies. At the same time, parents have the right to claim a deduction for themselves and the child, provided that the apartment is registered in the name of a minor child, not over 18 years of age (no separate application required).

5. When purchasing an apartment registered in the name of minor children, parents have the right to receive deductions from their children's shares. At the same time, children in the future, when purchasing their own apartment, do not lose the right to the deduction. A separate application is not required.

Also note: the apartment can be issued with a mortgage. In this case, the spouses also have the right to fill out an Application for the distribution of a deduction in part of the interest paid.

Download the application form for the distribution of interest deductions when purchasing with a mortgage, and also see a sample of the form.

The application for the distribution of deductions, as well as the Application for the distribution of expenses, can be filled out only once; the proportion cannot be changed in the future.

An application for the distribution of deductions for interest can be filled out every year: for example, decide that for 2019 only the spouse will receive a deduction for all interest paid, in 2020 - only the spouse, in 2021 - in half, and so on.

In accordance with the tax legislation of the Russian Federation, everyone who purchased real estate has the right to receive back part of the funds paid in the form of a refund income tax, the amount of which is up to 13% of the property value.

What is the tax refund procedure?

If the owners of real estate are several persons who jointly bore the costs of its acquisition, then each of them has the right to receive a tax deduction.

The process of distribution of funds is either strictly established by law or regulated independently by the owners.

When determining the ratio of the percentage of funds disbursed must be taken into account:

Remember that if housing purchased before January 1, 2014, then you can use it only once, and the maximum deduction amount cannot exceed 2 million rubles. If the property was purchased after 2014, then you can receive a refund an unlimited number of times until the amount paid reaches 260,000 rubles. Also, if the property was purchased after 2014, then the percentage of deductions can be determined by the owners independently and formalized by agreement.

Spouses can determine the amount of tax refund by submitting an application for distribution of deductions for expenses. In this case, the size will be determined once and for all. Or, each year, spouses can submit an agreement on the distribution of deductions in different proportions, in accordance with the amount of expenses incurred in the corresponding year to pay for housing by each spouse.

Tax refund amount can be distributed in the following ratio:

1. 50% to 50%;
2. 100% to 0%.

Remember, if a spouse receives 100% of the value of the property, the second spouse retains the right to use his deduction in the same amount when completing the next transaction to purchase a home.

Rules for drawing up an agreement

In order to determine what amount of tax deduction each spouse can receive when purchasing real estate, the state allows the preparation share distribution agreements.

An agreement on the distribution of shares between spouses must be drawn up in writing. Cross-outs or corrections are not allowed when filling out the document. This form of agreement does not require notarization.

This document must be submitted every calendar year if a decision is made to change the shares of the property deduction. In one calendar year Only one application is allowed. Changing the ratio after submitting a document to the tax authority is not permitted by law.

In the document must be specified type of right to real estate, as well as type of ownership.

It is necessary to indicate the place where the agreement was drawn up (locality).

Date of document preparation It can be any date that follows the day of acquisition of real estate, or the date of filing is indicated. Remember that the declaration itself will have to indicate the date of the agreement.

Then you should indicate the full details of the spouses (full name; passport series number; place of registration).

Property to be described, as well as its location. After this, the percentage of deduction that the spouses want to receive after filing the document is indicated.

Submit document it is possible either in person by visiting the tax office, in which case the participation of the second spouse is not required, or it can be sent by registered mail with a list of the attachment.

Submitting an application

Another way to receive a property deduction is filing a joint application spouses or property owners.

It should be remembered that only those persons who are officially employed and monthly pay income tax.

Statement can be submitted:

Filling procedure is carried out only when submitting the declaration form 3NDFL for the first time.

Submission of a document is possible only if, from the moment of completion the real estate purchase transaction took at least a year.

An application for distribution of property deduction is submitted only once. Tax refund percentage is also determined once; further changes in the payment ratio are not allowed.

If you file a claim with your employer, the 13% tax will no longer be withheld from your income until the deduction is exhausted.

Please note that receiving a tax refund through the employer somewhat inconvenient. The inconvenience of this method is that the application will still have to be submitted to the tax office, after which a notice of payment of the deduction will need to be submitted from the tax service to the accounting department. If you change employer, you will have to repeat the above procedure again.

Persons performing a labor function under a contract cannot use this method.

An application for distribution of a property deduction must be submitted in writing. To write it, a standard form is used.

Fill in The document can be completed using a computer or with a ballpoint pen without crossing out or making corrections.

This document is submitted just once.

When compiling must be specified:

1. The body that must consider the application (tax office, employer);
2. Personal data of both spouses (full name, tax identification number, residential address, contact telephone number);
3. Property (apartment, house, land);
4. Address of the location of the property;
5. The size of shares for each of the owners or spouses.

Date must correspond to the day the document was submitted to the authority or employer.

When determining the amount of return cash remember that the maximum amount should not exceed two million rubles. This rule applies even if the property was worth more. The property deduction will still be calculated based on this amount.

An application for a refund, as well as an agreement, can be submit in two ways. First of all, you can personally take the package of documents to the tax service.

If for some reason personal submission of documents is impossible, then the law allows the use of postal services. In this case, it is necessary to draw up a list of documents and send the package of documents by registered mail.

Remember that it is mandatory notarization this document is not subject to.

Package of documents

In order for the tax service to pay the funds, in addition to an application to the tax office, you need submit a package of documents, which consists of:

In accordance with civil law, it is customary to distinguish two types of common property:

1. Joint ownership (in which the shares of each person are not defined);
2. Joint shared ownership (the share of each owner is determined).

When purchasing real estate in common shared ownership, each share of the buyer is indicated in the certificate of ownership. Until 2014, in this case, the property deduction was distributed among the owners in proportion to their share, i.e., each in the amount of 1/2, but not more than two million rubles.

After changes made to tax legislation, the amount of tax refund is usually distributed in accordance with the amount of expenses incurred by each spouse. The funds spent must be confirmed by payment documents.

If the expenses were borne by only one of the spouses, then in this case the amount of deductions can be distributed independently by the spouses, which must be indicated in the application.

Remember that with common shared ownership, it is possible to claim deductions for. In this case, the spouses must also independently determine the amount of the refund for each of them, which is also indicated in the application.

For information on tax refund rules when spouses purchase residential real estate, see the following video:

As is known, a reduction in the tax base occurs when property is purchased by one individual or several at the same time, 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 a sample 2019 application for the distribution of deductions between spouses. This article is dedicated to this document.

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

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

Sample

In order for the tax inspectorate to make a positive verdict on the matter, we recommend using the following tips during the application process:

1. Applicants must provide complete personal information. Information about each spouse 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 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 at the moment registered in the same place of residence, then 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 different types property - houses, apartments, land areas, etc., then the type of property object must be indicated in the application. And after that, enter all the necessary coordinates indicating its location. For example, in the case of a jointly purchased house - code, region, street and its number.
2. Correctly fix the amount of deduction due for each individual. First you need to write your full name. husband, a little to the right, enter 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 last name, first name, patronymic and the amount of the tax credit that she will either receive or will be refunded from the income tax paid earlier.
3. Don't forget about the application details. 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 any generally accepted application form?

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

What legislative acts should be referred to when drawing up a document?

Since the document form, drawn up according to the current form, indicates article number 220, located in the Tax Code Russian Federation, then it is precisely this that is the main source that must be followed. If you familiarize yourself with the information contained in this legislative act, the spouses will no longer have questions about what the amount of the deduction is, who has the right to it, what object it can be issued for, how to correctly distribute tax discount, as well as what are the conditions for its provision.

Peculiarities

An agreement between spouses on the distribution of deductions between them requires compliance with certain nuances, which affect the following aspects:

• Taxpayer identification number. This is a certain combination of twelve digits under which an individual with official income is registered with 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 placed in the corresponding line, and the application is still considered legitimate.
• Residence address. Applicants are required in the document not to have the address where they currently live, but the one recorded in their passports as a residence permit.
• Coordinates of the property from which the deduction is divided between individuals, as well as its amount. Since the application is submitted to the tax service not separately, but together with all the necessary documentation, some of the data indicated in it must completely coincide with certain information presented in the tax return. It's about about the address at which the spouses’ property is located and the amount of deduction for it.

How to find out the total amount

Before you begin 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, you just need to find 13% of the price of the property. Thus, if a husband and wife purchased an apartment for 1.9 million rubles after their wedding, then they can count on compensation in the amount of 247,000 rubles.

However, we must remember to take into account additional rules when calculating:

Rules for distributing deductions between husband and wife

Since 2014, not only have some changes been made to Article 220 of the Tax Code, 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 when purchasing joint housing or land, in 2019 both husband and wife can claim the deduction in full. And a statement is written only in cases where, for some personal reasons, one of the spouses expresses a desire to refuse the deduction and provide it in favor of the other.