Sample form for the distribution of property tax deductions. Agreement on the distribution of tax deductions between spouses. If the common shared property of the spouses

If housing was purchased during marriage, then a tax deduction is provided to both husband and wife. The main question that arises when calculating the property deduction is how the shares of the spouses are distributed. Is it necessary to initially agree on the ratio of shares, whether the amount of the deduction depends on who paid for the apartment and how much, how the children’s share is calculated, and much more.

In 2014, significant changes were made to the Tax Code of the Russian Federation: depending on when the housing was registered as property, different rules for the distribution of shares between spouses began to apply. The border became January 1, 2014. Let us remind you that the date of registration of property rights is not the moment of the transaction or transfer of money. When registering housing under a purchase and sale agreement, the registration date is indicated in the extract from the Unified State Register of Real Estate. For an equity participation agreement, this is the date of signing the transfer and acceptance certificate of housing.

To determine your right to a property deduction and rationally distribute shares, register in the online service NDFLka.ru. We will fill out the 3-NDFL declaration for you and answer all questions

How is the deduction distributed between spouses when purchasing a home in common shared ownership?

If, when purchasing a home, the spouses chose the “common shared ownership” form, then the shares are determined in advance and are indicated in the Certificate of Registration of Ownership (extract from the Unified State Register of Real Estate from July 15, 2016). Despite this, as of January 1, 2014, the property deduction of spouses is not tied to the share of property.

Spouses can distribute the tax benefit at their own discretion: either arbitrarily, or depending on the contribution of each to pay for the apartment. This is stated in the Letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-3-11/1367@, Letter of the Ministry of Finance of Russia dated June 29, 2015 No. 03-04-05/37360, June 1, 2015 No. 03-04-05/31428, 10 March 2015 No. 03-04-05/12335.

To receive a property deduction and determine the share of each spouse, you must contact the Federal Tax Service at your place of residence. It is submitted to the tax authority, including 3-NDFL declarations and payment documents for the purchase of an apartment. If you decide to redistribute expenses, an application for distribution of deductions is additionally attached.

Let's consider the possible options:

1. Each of the spouses independently paid their share and has supporting documents on hand. This is the simplest case when the benefit is calculated in full accordance with the expenses incurred. To do this, you do not need to write a distribution application.

Example:

In 2018, you and your wife bought an apartment for 3 million rubles and registered it as joint shared ownership. Each of you paid your share independently, which is confirmed by payment documents. The shares were distributed as follows: 990 thousand were paid by your wife (1/3), 2.1 million - by you (2/3). The tax deduction for your wife will be 990 thousand and she will receive 13% of this amount into her account: 128.7 thousand. Despite the fact that your contribution was 2.1 million, you will receive a tax deduction in the amount of 2 million, since this is the maximum amount established by law. 260 thousand rubles of overpaid personal income tax will be returned to your account.

2. Each of the spouses independently paid their share and has supporting documents on hand. The spouses decided to distribute the actual expenses in other proportions, since, according to Art. 34 of the Family Code of the Russian Federation, property acquired during marriage is considered common.

Example:

In 2016, you and your wife bought an apartment in common shared ownership. The cost of housing is 4 million. Each of you paid your share yourself, which is confirmed by payment documents. The shares were distributed as follows: you paid 25%, your wife 75%. In this case, it is more profitable to issue tax deductions not for payments, but to redistribute expenses equally. Then each of you will receive 2 million, and 260 thousand rubles of overpaid income tax (520 thousand in total) will be returned to your and your wife’s accounts.

3. One of the spouses paid for the housing. A married couple can write an application to the Federal Tax Service and distribute the shares at their own discretion. As we said above, the basis is the new edition of the Tax Code, Art. 34 of the Family Code of the Russian Federation, Letters of the Federal Tax Service of the Russian Federation and the Ministry of Finance.

Example:

In 2015, you and your wife bought an apartment in common shared ownership and distributed the shares equally. The cost of the apartment is 5 million rubles, all payment documents are issued in your name. In order for both you and your wife to receive the maximum deduction, you must provide a package of documents to the Federal Tax Service, including payment documents and an application for the distribution of expenses. In your situation, the costs can be divided in half. In any case, the maximum tax deduction will be 2 million for each person, which means that your accounts will receive 260 thousand of overpaid personal income tax.

Even a minor mistake may be a reason for the Federal Tax Service to return documents for revision. Leave a request on our website, and a personal tax expert will check your documents and fill out the 3-NDFL declaration

How is the property deduction distributed in case of common shared ownership if the housing was purchased with a mortgage?

According to Art. 34 of the Family Code of the Russian Federation, property acquired during marriage is the joint property of the spouses. This means that the tax deduction for mortgage interest can be distributed at the discretion of the spouses, regardless of who the agreement and payment documents are drawn up for. Additional clarifications are provided in Letter of the Ministry of Finance of the Russian Federation dated May 16, 2017 N 03-04-05/31445.

Example:

In 2016, you and your wife bought a house with a mortgage and distributed the shares equally. You took out the loan for yourself, and payments were made on your behalf. Since you have already used the right to receive a property deduction for mortgage interest in the past, you decided to apply for a tax deduction for your wife. To do this, an application was sent to the Federal Tax Service regarding the distribution of expenses for the payment of loan interest. As a result, your spouse will receive 13% of the interest actually paid to the bank.

Important! According to Letter of the Ministry of Finance of the Russian Federation dated November 6, 2015 No. 03-04-05/63984 and Letter of the Ministry of Finance of the Russian Federation dated October 1, 2014 N 03-04-05/49106, spouses have the right to annually change the proportion by which the property deduction for mortgage interest is calculated.

How is the deduction distributed between spouses when purchasing housing in common joint ownership?

Since 01/01/2014, the procedure for obtaining a property deduction when purchasing in joint ownership is practically no different from the procedure for obtaining a property deduction when purchasing in.

You have the right to distribute the tax benefit at your discretion in any proportion of shares. In order to receive equal shares, no additional actions are needed - you generate, including 3-NDFL declarations and applications for deductions, and submit it to the Federal Tax Service at your place of residence. If you want to assign an individual share to each spouse, then you need to attach an application for distribution of expenses to the general package of documents. In this case, the inspector will take into account your wishes and calculate the deduction in the proportion that you indicated. Basis - new edition of the Tax Code of the Russian Federation, Family Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11/16779@, Letters of the Ministry of Finance of the Russian Federation dated March 29, 2017 No. 03-04-05/18320, April 20, 2015 No. 03- 04-05/22246, April 08, 2015 No. 03-04-05/19849.

If your home is more expensive than 4 million rubles, then each spouse receives a deduction of 2 million rubles. In this case, you do not need to write a statement about the distribution of expenses.

Example:

While married, you bought a house for 6 million rubles and registered it as joint property. Since the value of the home exceeds the two maximum allowable deductions, both you and your spouse will receive $260,000 in excess income taxes. Total for a family is 520 thousand rubles.

Many families, when purchasing residential real estate, register it in the name of several owners - husband and wife, children, and less often brothers or sisters. There are different reasons for this:

advice from a realtor, specialist, relative;
the need to participate in government programs related to assistance to young families;
desire to avoid possible conflicts regarding the division of property.

The rules that govern the procedure for obtaining a deduction in such situations and its amount completely depend on the time of purchase of a residential property: before 01/01/2014 or later. This situation is due to important innovations in tax legislation.

The date of purchase of an apartment is the date reflected in the certificate of ownership of it or in the deed of transfer of the object in the case of purchasing real estate in a shared building.

Application for distribution of shares of property deduction sample

By purchasing residential space in joint ownership, all its owners have the right to a personal income tax refund through a property deduction. It is distributed by individual agreement between husband and wife. The shares of the required deduction are established by submitting a special application to the Federal Tax Service. Its essence lies precisely in the distribution of parts by which the property deduction itself will be determined. It is compiled only 1 time. In the future, the owners will not be able to change the ratio of shares or transfer the remaining amount.

Sometimes the apportionment statement is called a “waiver of deduction.” However, this is not true. The owner does not give up his part. Simply, the distribution of the deduction occurs in the amount of 100% to 0. At the same time, the spouse with a share size of 0% does not lose his right to the due return.

An application is drawn up by both spouses - the owners of the purchased property. It must be certified by signatures on both sides. There is no specific application form. Therefore it is written freely. This can be done either by hand or in printed form. The most important thing is that it corresponds to reality and is submitted by all owners.

Distribution of property tax deduction between spouses

Family law establishes that all property received by a married couple during marriage is its joint property (RF IC, Art. 33-34). Therefore, it does not matter which of them specifically incurred the costs of purchasing residential real estate. Both are participants in such costs (RF IC, clause 2, article 34).

When a residential property is in common shared ownership, each owner (spouse) has his own specific part. It is clearly stated in the real estate certificate. For example, ½. In this case, the distribution of the due deduction occurs according to the shares established in the certificate.

Neither spouse has the right to renounce his share or return personal income tax for the other. Even if one of them has previously used his right to deduction, the second can claim it in the already established share.
The specific amount of the property owner's deduction depends on:

time of acquisition of living space;
prices of purchased housing.

For residential real estate purchased before January 1, 2014, there is a limit on the amount of deduction - 2 million rubles. Therefore, if the value of a residential property exceeds this amount, then only 2 million will be accepted for distribution.

Example 1.

In 2012 Vasilchikov I.P. and Vasilchikova N.G. We bought an apartment and arranged it for two people. The price of the purchased housing was 2,700 thousand rubles. The Vasilchikovs divided the property in half among themselves - ½ each. The deduction for them will be distributed in accordance with the shares established by them. Since they bought the apartment before 2014, the maximum refund for the entire property will be 260 thousand rubles (from 2 million). Therefore, each spouse will be able to receive the amount of tax paid from 1 million. The amount to be returned for each of the Vasilchikovs will be 130 thousand rubles (1,000,000 x 13%).

Example 2.

In 2013, the spouses Ivanchenko P.A. and Ivanchenko T.I. bought a house. The cost of the purchased property was 1.8 million rubles. Ivanchenko distributed their shares equally – ½ each. The wife is currently unemployed and does not receive any taxable income. The family decided that it was better for the working husband to use the entire deduction (from 1.8 million rubles). The Federal Tax Service refused him because he can only count on the amount corresponding to his share. Spouse Ivanchenko P.A. can return only 117,000 rubles. (1800,000 x ½ x 13%).

Example 3.

Spouses Pirogov T.S. and Pirogov S.A. We bought our apartment in 2013 for 3,400,000 rubles. The ownership of each owner is 1/2. Pirogov T.S. I've used the deduction before. However, Pirogova S.A. has the right to a refund only in accordance with its share (50%) and taking into account the maximum allowable amount: 2,000,000 x 50%. She will be returned 130 thousand rubles (1,000,000 x 13%).

Effective January 1, 2014, the deduction limitation began to apply to the owner rather than to the property. Its amount of 2 million rubles is no longer valid.

Each spouse (owner) can receive a deduction from 2 million rubles if the value of his share is more than this amount (Letter of the Ministry of Finance No. 03-04-05/63812 dated December 11, 2014).

In the case where the value of a share of property is less than 2 million, a citizen has the right to “raise” the deduction to the maximum possible in the future when purchasing another object.

Since 2018, co-owners of property have received an excellent opportunity - when purchasing property worth more than two million rubles in joint ownership, previously each owner could count on a maximum of 130 thousand. The rest of the amount was burned. Under the new rules, the balance can now be used on other residential property purchases in the future.

Example 4.

Spouses Lapin G.G. and Lapina K.T. In 2014 we purchased a new apartment. Its price is 3.1 million rubles. Each spouse's share of property is 50%. Lapin G.G. can take advantage of a deduction of ½ from 3.1 million rubles, that is, from 1.55 million. The return amount will be 201,500 rubles (1,550,000 x 13%).

Example 5.

Spouses Kalashnikov K.P. and Kalashnikov S.M. bought a house at a price of 8 million rubles. The share of each of them is ½. Both husband and wife in this case will be able to receive a maximum deduction of 2 million rubles. and return 260 thousand each.

Example 6.

The Ivanov family purchased the house in 2015 at a cost of 9 million rubles. The husband's share is 80% and the wife's 20%. Consequently, the wife can return tax on a maximum of 1.8 million rubles. (9,000,000 x 20%), that is, 234 thousand. The husband will return 260 thousand (the maximum possible amount).

So, having decided to claim a property deduction for an object that is in shared ownership, pay attention to 3 main points:

when the property was purchased (before January 1, 2014 or after);
the size of the owners' shares;
real estate value.

When registering your home ownership, it is important to think about your part. In the future, this may significantly affect the amount of personal income tax refund and the procedure for its implementation.

To receive a deduction, each owner submits a special application to the Federal Tax Service, which reflects his share in the property. The application must be signed by all owners.

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Thanks to 220 st. Tax Code, you can return part of the money spent on purchasing an apartment and other types of real estate. Your right in jurisprudence is called a “property deduction.” A single buyer receives all the 13% of the purchase price due to him. If the living space was purchased by a married couple, a need arises to distribute the property tax deduction between the spouses.

Absolutely any citizen of the Russian Federation has the right to receive a property deduction. Until 2014, it was a question of a single deduction; after amendments were made to the Law, after the designated year, Russians gained the opportunity to take advantage of the benefit several times, until the limit established by the Legislation in the amount of 2 million rubles was completely exhausted.

In 2019, the implementation of the process of distributing shares of the property deduction directly depends on when the real estate purchase was made. The starting point is the date on which the spouses took ownership. This moment (date) and some other features depend on the type of property. There may be three options:

Individual, when the property is registered in the name of one of the spouses.
General joint when there is no division into shares.
General share, when each spouse is assigned a certain share of the purchased living space.

Each of the listed options uses its own form of distribution of benefits. Below we will consider all types.

Important: we will only touch on typical ways to resolve the issue. In practice, each case is individual and has its own characteristics.

If spouses have common shared property

When registering shared ownership, the husband and wife have in the real estate their own part of the garage, apartment, house, etc., determined by the contract, which is assigned to them and belongs only to them.

In this case, the date of entry into ownership is the day on which the acceptance and transfer agreement for residential or other premises was signed. Accordingly, the deduction is distributed within each share allocated during the purchase.

If an apartment or other real estate was purchased under a mortgage agreement, regardless of who the loan was issued to, the deduction is distributed according to interest, according to the size of the share of each participant.

The amount of deductions is tied to the number of owners and, according to the Law, is limited to the amount of 2 million rubles:

if ownership was registered before 01/01/14 - only 2 million for the entire acquired property, regardless of the shares;
if ownership was registered after 01/01/14 - 2 million rubles for each owner.

Advice: if a transaction to purchase a home is still only in plans, and you intend to take advantage of the right to a property tax deduction, the most profitable option would be to register joint ownership.

If the spouses have common joint property

Registration of joint ownership, from a legal point of view, is the simplest and most convenient option. In this case, the default benefit is distributed in equal proportions to the husband and wife. They have the right to divide it at their own discretion, as is beneficial to them.

If housing was purchased after 01/01/14, lawyers recommend doing the following:

when the real estate value exceeds 4 million rubles, the couple in equal shares receives the right to a deduction of 2 million rubles. In this case, no statements are required to be written, since the procedure is regulated by the Law of the Russian Federation;
when the acquired property costs less than 4 million rubles, it will be more profitable for one of the spouses to immediately exercise the right to deduct from the allotted 2 million rubles, while the second spouse will need to obtain the right to the remainder and subsequently collect the unused amount. In this case, you need to write a statement.

In case of joint ownership, a couple can, by agreement with each other, when distributing benefits, create the most profitable scheme for realizing their rights.

If the property is individual

If a married citizen acquires some real estate in his own name, this does not make him the sole owner of the acquired property. According to Articles 33, 34 of the RF IC, the second spouse has the same rights to him.

Based on the above, both spouses have the right to deduct. In order to distribute it, you need to write an application. If the application is not written, the entire deduction is calculated for the person whose name appears in the documents for the purchase of property.

Note that, depending on the circumstances, the entire tax deduction can be distributed to the second spouse who is not included in the real estate purchase and sale agreement.

When sharing property with children

In cases where real estate is acquired as common property with children, then parents, trustees, guardians, and adoptive parents have the legal right to take advantage of the tax deduction for children if the latter have not reached the age of majority on the date of registration of the property.

The share of a child under 18 years of age can be registered in the name of one parent or both. At the same time, the child himself does not lose his right to a property deduction in the future.

It makes sense to exercise the right to take over the children’s share when the parental deduction does not reach the required 2 million rubles.

Distribution of mortgage interest deduction

As mentioned above, with a mortgage type of property acquisition, it does not matter who executed the loan agreement with the bank. The distribution of the deduction is carried out on a general basis, in accordance with the articles of the Legislation in this area and depending on the form of ownership.

With common joint ownership

If the mortgaged property was registered in the name of spouses as joint property before 01/01/14, then 50% of the deduction is distributed to each. There are no other possibilities in this case.

When registering property rights after the date indicated above, spouses can, upon application, distribute% in the most favorable ratios for themselves. This applies to both the principal and mortgage deductions. The latter, spouses can distribute in a new way every year.

With common shared ownership

If shared ownership was registered, the distribution will depend on the share of the husband and wife in the acquired property. In this case, it does not take into account who contributes funds to repay the loan, acts as a borrower or co-borrower.

In this situation, the date of receipt of the property also plays a role. Those who purchased an apartment after 01/01/14 have the opportunity to write an application and redistribute the property deduction at their discretion in any percentage. You can change the percentage both in the main deduction and in the mortgage deduction. The latter can be changed annually by submitting a new application.

Child tax deduction

Let's take a closer look at what the Russian legislation says regarding child deductions.

Parents receive the right to deduct a child only if the child is dependent on them. These are minors and offspring under 24 years of age who are full-time students of educational institutions.

As mentioned above, both parents or one of them can use the child benefit. In the second case, the person who waives the deduction is required to submit a written statement that he waives his right in favor of his spouse.

If the mother does not work while on maternity leave, the father receives the right only to a single deduction, since his wife does not receive income.

Finally, we note that the described benefit is of a declarative nature. This means that in order to use it, the employee must take the initiative and write an application addressed to the employer or to the tax office at the place of registration. The employer, upon receiving the employee’s application, is obliged to provide him with a standard deduction.

Judicial practice often involves disputes between employees and employers related to violations of Article 220 of the Tax Code. The reason is that each specific case has its own characteristics, and if you do not take them into account and delve into the situation, you can violate the rights of the employee. Contacting a lawyer will help you avoid taking the case to court.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write your question in the form below:

If the property was acquired by spouses, then certain rules apply when they receive a property deduction. It all depends on what type of ownership the property was registered in: joint, with separate shares or individual.

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In accordance with the legislation of the Russian Federation, every citizen who has become the owner of real estate and was previously officially employed can return income tax from this purchase.

Payment is provided on a sole basis when the buyer is not in a marital relationship. If he has a registered marriage, then both parties become interested in the deduction.

The same regulatory document, as well as the Family Code of the Russian Federation, contains the specifics of acquiring real estate during a registered marriage.

Distribution of property tax deduction between spouses

By default, it is considered that the husband and wife have equal shares in real estate and, accordingly, claim to receive the same property deduction. However, they have the discretion to determine the amount of tax refund through the distribution paper.

Also, the husband and wife have the right to draw up an agreement each year on the distribution of the return in different proportions. The ratio can be anything: 60/40 or 90/10.

When buying an apartment

If, when purchasing an apartment, a husband and wife decided to take a property deduction, then they need to act as follows:

If joint ownership is registered without allocation of shares. In this case, it is necessary to determine the shares and draw up an agreement on the distribution of the deduction. It should be submitted to the Federal Tax Service along with a photocopy of the marriage certificate.

If shared ownership is registered. In this case, there is no need to draw up an agreement - all information about the shares is taken from the documents for the apartment. Each spouse claims a deduction proportional to his share.

In case of joint ownership

Family law implies that property purchased during marriage is considered joint property. It makes no difference whether a document of ownership, as well as payment papers, were issued to the husband or wife. By default, it is assumed that the expenses were made from the general budget.

If the housing is for one person

In practice, there may be a situation where the apartment was purchased during marriage, and the property in relation to it and other documents are registered only in the name of the husband or wife. But, as already mentioned, real estate purchased during marriage is community property.

Therefore, both spouses can claim the deduction. It can be redistributed by writing a corresponding application to the tax office.

Only the family member for whom the documents have been drawn up can fully claim a refund from such real estate without filing an application.

Can they get both?

Both husband and wife claim a property deduction if the property was acquired by them during marriage. However, one of them is not always able to exercise his rights. For example, it is possible that the ownership of an apartment is registered only in the name of the wife, and she is not officially employed, and therefore cannot claim a deduction.

In such a situation, the spouse may, at her own request, renounce her right in favor of her husband, who is engaged in official work. In this case, he will receive a 100% property deduction.

Refusal in favor of husband or wife

Based on an agreement on the distribution of property tax deductions between spouses, the refund amount can be distributed in any proportions. Including 100/0. In this case, it is understood that one of the spouses refuses his own part of the deduction in favor of the other.

If a husband and wife divided the deduction between themselves in a ratio of 100/0, then the one who did not receive the money can exercise his own right to a deduction when purchasing another property.

Example #1: Andreev I.I. and Andreeva A.R. purchased apartments worth 2.1 million rubles, after which they transferred them into joint ownership. The husband and wife agreed and drew up a paper on the distribution of the deduction in favor of the spouse (100%). After this, Andreev I.I. submitted a 3-NDFL declaration and accompanying documents to the tax office, claiming a deduction in the amount of 2 million rubles.

Example #2: Ivanov A.P. and Ivanova I.D. bought an apartment worth 8.7 million rubles, registering it as joint property. In this situation, there is no need to allocate shares, because each of them has the right to claim a deduction in the amount of 2 million rubles, and thus receive 260 thousand rubles each (13% return).

Registration procedure

How to return a property deduction through the tax office:

The husband and wife, together or separately, prepare the 3-NDFL declaration. If necessary, an agreement is drawn up to distribute the tax deduction between the spouses.

The papers are submitted to the Federal Tax Service, which marks their acceptance.

The countdown of the 3-month period begins, which is necessary for conducting a desk audit by the tax inspectorate.

The Federal Tax Service gives a positive answer or provides a reasoned refusal to deduct.

After this, one of the spouses or both of them, within 1 month, receive funds returned from previously paid taxes.

Submitting an application

The distribution of the deduction can be drawn up in any form, or the form offered by the Federal Tax Service can be used for this purpose. In many cases, the tax office will not accept tax refund documents from spouses without this paper.

This document is drawn up on behalf of the husband and wife, they together leave their signatures on it. The application is attached to the main package of documents. You can use a sample to compile this paper.

Tax deduction is the right of employed taxpayers who monthly pay at least 13% of their income. The right to receive a property type of deduction appears when:

selling your own home;

purchasing housing;

purchasing land to build real estate.

If the transaction was made by a married couple, the benefit can be issued either for one person, or the property tax deduction can be distributed between the spouses.

Features of the distribution of deductions between spouses lie in the time of the transaction and receipt of the transfer deed. In this case, the fundamental difference lies in the year the property was purchased, namely: whether it was registered as ownership before or after 2014. The redistribution of returns directly depends on the form of ownership of the purchase:

whether the property is common, divided into shares;

whether the property is jointly owned;

whether the property is individually owned by one of the spouses.

Let's consider the conditions for each item on the list in more detail.

In case of shared ownership, the owner receives a deduction proportional to his share.

It is impossible to redistribute amounts in such cases, as well as to renounce one’s rights in favor of the husband/wife. The same rule applies to the deduction for interest on a mortgage transaction, and it does not matter who in the family the loan agreement is drawn up for.

To apply for a deduction, each spouse separately submits a certificate in Form 3-NDFL, as well as the necessary package of documents. According to the rules, the year of purchase of housing is of fundamental importance, because:

expenses for the purchase of real estate until 01/01/14: a maximum amount of 2,000,000 rubles is distributed between shares;

expenses for the purchase of real estate after 01/01/14: each spouse has the right to declare the amount of expenses in the amount of 2,000,000 rubles.

Example. Ivanov K.S. in 2016, together with his wife, he purchased a private house with a mortgage for 6 million rubles, the amount of accrued interest is 2.5 million rubles. The property is registered as common property and is divided into two equal shares. Thus, Ivanov K.S. like his wife, they can submit declarations with an amount of expenses of 2 million each, and also indicate in them 1 million 250 thousand rubles. in the form of accrued interest. As a result, the amount of tax refund for each owner will be: (2 million + 1.250 million) * 13% = 422,500 rubles.

Example. The Smirnovs bought an apartment in 2014, registering it as shared ownership. The cost of real estate was 3.4 million rubles. For Smirnov P.E. is 3/4, his wife is 1/4. Thus, Smirnov P.E. may indicate in the declaration a total amount of 2 million, and his wife - 850 thousand rubles. The total amount compensated to Smirnov P.E. will be: 2 million * 13% = 260 thousand rubles. Smirnova’s transfers will be: 850 thousand *13%= 110.5 thousand rubles.

Example. Eliseeva A.V. Together with her husband, with equal rights of ownership, they purchased housing for 3.5 million rubles. The acceptance certificate was received in hand in 2012. Thus, each owner can draw up a declaration for expenses in the amount of 1 million rubles and receive 130 thousand in the form of a tax refund.

Distribution in case of joint ownership

According to current legislation, all property purchased during an official marriage is considered joint. In this case, a prerequisite is the official registration of marriage, as well as the absence of a marriage contract. Whether the property is registered in the name of the husband or wife is not of fundamental importance, because it is believed that the costs of the purchase were raised from the general budget. Thus, both spouses can submit a declaration for reimbursement of expenses after acquiring property, attaching the necessary package of documents to it.

As for the timing of the purchase of real estate and the final deduction amounts that depend on them, the conditions remain unchanged and allow you to receive a tax refund on amounts up to 4 million rubles. for a housing transaction after 2014, and up to 2 million rubles. before the specified date. The distribution of tax deductions between spouses in this situation will occur differently, namely by a written decision of the owners.

In case of joint ownership of property, the refund of overpaid taxes occurs in parts specified in the agreement of the partners and can be distributed in different proportions.

In addition, the wife can transfer the right to receive compensation in full to her husband and vice versa. You can submit an application to the tax office once; it is impossible to change the distribution conditions after its acceptance. The interest refund is redistributed in the same proportions as the property refund and is stated in the same application.

As a rule, it is possible to receive a property benefit only once, which is why one of the spouses has the right to refuse to receive it in order to use the one-time opportunity when purchasing the next property.

Example. The Eliseev family bought a house for 3,000 thousand rubles. in 2016, but due to the fact that one of the spouses was not employed, N.R. Eliseev filed a declaration for expenses of 2,000 thousand, receiving compensation in the amount of 260 thousand rubles.

Example. The Kurbatov family bought a private house for 9 million in 2015. The joint decision was for each spouse to submit applications, since redistribution of the deduction in this case is impossible.

Example. In 2014, the Lavrov family purchased joint property with a mortgage for 2.9 million, the amount of interest is 900 thousand. By a joint decision, the following proportion of the funds spent for deduction was established: 60% is due to the husband, 40% to the wife. Thus, by submitting the declaration, Lavrov M.V. indicates the amount of 2280000, and Lavrova K.T. - 1520000.

Redistribution under sole ownership

In cases where the purchased housing is registered in the name of only one of the partners in an official union, the deduction is the right of both the husband and wife.

However, if there is no written statement containing the intention of the owners to divide the compensation due in certain shares, by default the full tax refund will be made to the person in whose name the property is registered.

Example. The Vorlamov family purchased an apartment worth 3.5 million back in 2010, registering it in the name of K.R. Vorlamov; they learned about their eligibility only in 2016, when the owner was already retired and no longer made tax transfers. By joint decision and application of the spouses, a declaration for expenses was filled out by T.T. Vorlamova, indicating the amount of 2 million rubles.

Other cases

It happens that one of the spouses has previously received tax compensation for the purchase of real estate. Is he entitled to re-compensation? Definitely not. This payment is accrued to the citizen once and is not subject to recalculation or subsequent repetition. Previously, it was believed that citizens who previously received compensation do not participate in the calculation, and their wives and husbands claim only half of the amount to be deducted.

Today, in cases where the distribution of property deductions between spouses is not possible in equal shares, the person who previously received such payments has the right to transfer his legal shares in favor of the second owner. The latter has the right to claim full reimbursement of the amount spent, up to 2000 thousand rubles.

Example. The Petrov family purchased a country house in 2016 for 2,040 thousand rubles. Since Petrov P.G. had previously received a deduction when purchasing a joint apartment, the general decision was to waive his due share in favor of his wife. As a result, Petrova A.T. filed a declaration of expenses, indicating the amount of 2,000 thousand rubles.

Provided that in addition to parents, their children are also owners of real estate, the former have the right to receive compensation for taxes paid for their minor non-working children.

Drawing up an agreement and application for deduction

In cases where compensation for taxes paid can be divided between owners, with appropriate intentions, the law provides for the drawing up of an agreement on the distribution of property tax deductions between spouses. The established rules do not stipulate notarization, but do not allow blots, errors and cross-outs in the document.

There are a number of requirements for the execution of the document, the fulfillment of which is mandatory. Therefore, the agreement should contain the following information:

Document recipient details.

The place where the document was drawn up, namely the locality.

Information about the type of property and the rights to it of each spouse.

Date of application. As a rule, the date of filing the declaration is indicated; it is not prohibited to indicate any date from the time of acquisition of the property.

Full personal information of the owners.

Comprehensive information about the object of the application, its location, detailed description.

The desired amount of property deduction shares for each spouse.

Submitting a written agreement to the tax office occurs in several ways: both during a personal visit to the spouses or one of them, and by mail, with a list of documents attached to the letter.

The next step after drawing up the agreement is to fill out a standard application form, both by hand and electronically. The document is submitted once, it is impossible to make any adjustments to it. The following items are required to be completed:

Name of the organization to which the application is being submitted.

Personal data of applicants, including TIN.

Information about the object of the application, its address.

The size of the shares is according to the attached agreement.

Notarization of the application is not required; the document can be submitted either in person or by registered mail.

Attached package of documents

In addition to the listed applications, the following documents must be submitted as an attachment to the tax service:

a copy of the property purchase and sale agreement;

checks and receipts confirming the fact of payment for real estate;

document certifying ownership;

certificate from the employer in form 2-NDFL;

income declaration for the previous year in form 3-NDFL.

This list does not change depending on the form of ownership and is mandatory.

Conclusion

Distribution of deductions between spouses is possible only when their marriage is formalized. The purchase of real estate by persons in a civil marriage does not imply redistribution of compensation; in addition, housing purchased before the marriage is not taken into account. In such cases, both cohabitants can claim a deduction only if the property is divided into shares.