Receiving a deduction when registering housing for a child after 2014

Until 2014, the issue of a parent receiving a deduction for a child was not resolved at the legislative level. There were separate letters from the Ministry of Finance containing different points of view on this issue.

Some of the letters allowed the child to receive a deduction, while others prohibited it.

Since 2014, amendments have been made to the Tax Code of the Russian Federation, giving parents the right to reimbursement of costs incurred when purchasing and registering housing as the child’s property.

Let us briefly consider different situations in connection with Letters from regulatory authorities.

The apartment was purchased by one parent and a child with a 50% share each

When one parent buys home ownership together with a child, he can receive a deduction for both his share and the child’s share.

Moreover, if in the period for which the deduction is claimed, the parent did not have taxable income, he will be able to receive a deduction when they appear (Letter of the Ministry of Finance of Russia dated July 18, 2016 N 03-01-05/42052).

Berezov V.A. I bought an apartment in shared ownership with my minor son worth 1,950,000 rubles.

He will be able to receive a deduction for both his share and the child’s share.

The total amount of expenses that he can deduct will be 1,950,000 rubles.

Berezov will receive a total of
253,500 rubles.

The apartment was purchased by both parents jointly with their children.

If an apartment is purchased by both parents and is registered as shared or joint ownership with children, then both parents can receive a deduction for their children, or distribute expenses in favor of one parent (Letter of the Ministry of Finance of Russia dated July 21, 2017 N 03-04-05/46692).

In 2020, the Makarov couple, together with 2 minor children, purchased an apartment worth 4,000,000 rubles as shared ownership. The share of each owner is ¼ each.

The spouses distributed the deduction as follows:

• 2,000,000 rub.
  from the husband (for his share and the share of his daughter).
• 2,000,000 rub.
  from the wife (for her share and the share of her son).

Note: regardless of whether a deduction is claimed for one or two children, its amount cannot exceed more than RUB 2,000,000. per one parent.

The apartment is registered only for the child

The right to receive a deduction when purchasing real estate in the sole ownership of a child is expressly provided for in clause 6 of Art. 220 Tax Code of the Russian Federation.

Vasilenko M.P. In 2020, I bought and registered an apartment as the property of my child. She will be able to receive the full amount of the deduction, since she directly bore the costs of the purchase.

The mortgaged apartment was inherited by the child; the father makes payments on the loan

Not often, but situations arise when a child inherits real estate that is under a mortgage.

A reasonable question arises: is it possible to get a mortgage deduction if the father pays for the child? The Ministry of Finance answers unequivocally - it is possible

(Letter of the Ministry of Finance of Russia dated October 7, 2016 N 03-04-07/58591).

After the child, represented by his legal representative (mother or father), accepts the inheritance, the loan agreement is re-registered to a new person, who is the mother or father.

After the contract is renewed, the parent will be able to apply for a deduction in respect of interest paid on the mortgage.

A minor child, represented by his legal representative (father), received an inheritance: an apartment with a mortgage.

This inheritance was accepted and the obligation to pay the debt passed to the heir - the child, represented by his representative.

After the contract is reissued in the name of the father, he will be able to apply for a deduction in relation to the interest paid on the mortgage.

The apartment was bought by the stepfather (stepmother) and registered as shared ownership with the wife's (husband's) child from his first marriage.

It will not be possible to claim a deduction if the apartment was bought by a stepfather or mother and registered as the property of the wife’s (husband’s) child from his first marriage (Determination of the Orenburg Regional Court dated December 17, 2015 N 33a-9375/2015).

Soloviev K.A. together with his wife and her son from his first marriage, they bought and registered an apartment as shared ownership for three. Since the wife does not work, she will not be able to receive a deduction. The stepfather will also not be able to receive it, despite the fact that the child is dependent on him.

The apartment is registered as shared ownership together with an adult child

If the apartment was purchased as a property with an adult child, then it will be impossible to receive a deduction for the child’s share, since the norm is clause 6 of Art. 220 of the Tax Code of the Russian Federation provides for the possibility of claiming this benefit only for minor children.

My husband buys an apartment himself and registers it in his mother’s name, but his soul is uneasy, what about me?

A year ago I met a man and, feeling that he was the man for me, I decided to move into a rented apartment with him.

Recently, we began to seriously think about getting married, planning the birth of our future children and discussing the purchase of our own home. My future husband is a very good and kind person, a caring and loving man.

Events in our lives are developing calmly, steadily, and sometimes it seems that I am the happiest woman in the world. But a conversation with my beloved man that took place in the evening at dinner made me reconsider our relationship and think about the correctness of my choice. My lover clearly and clearly informed me that when purchasing the planned apartment, his mother would be the owner of the property.

I immediately have many questions both for him and for myself. Was the decision made without my knowledge or consent? Is the man going to register the apartment in his mother’s name so that I don’t have rights to it in the event of a divorce? It's difficult for me to sort things out when I'm not prepared for a conversation. After all, this conversation was too unexpected for me. And I decided not to get excited and discuss this situation the next day, thinking through all the details.

The next morning I raised the issue of housing for discussion. My man was ready to talk, explaining that this real estate registration does not change anything, and future children will be registered in our apartment. And he suggested that I stay registered in my parents’ apartment. My parents are not involved in the purchase of our home, and I do not have the funds to cover at least part of the cost of square meters. The full cost of the apartment is paid by the future husband, and he convinces that he made this decision on his own and sees nothing wrong with it.

I don’t even know what to do in this situation, and I don’t particularly want to discuss it with my parents, since you can easily predict their reaction.

I was not prepared for the fact that I would not be able to persuade my husband not to register the apartment in his mother’s name. But I won’t act rashly either. The man with whom I want to enter into a legal relationship is to my liking and I am accustomed to him. The fact that we will have our own cozy nest cannot but make me happy. You won’t have to wander around rented apartments and pay rent; future children will be comfortable and cozy. It will be possible to collect a certain amount of money and exchange the apartment for a more spacious one in the future. Only then can we register it for our family in equal shares. I want everything to be perfect at the beginning of family life. And there were clear and reasoned answers to all subjects of discussion. But questions, of course, remain, and doubts cannot be avoided. What if the husband wants to get a divorce? Where should I go then?

Conditions for receiving a child benefit

• Availability of tax resident status for both the parent and the child for whom the benefit is being claimed.

  This condition is due to the fact that a citizen who stays in the Russian Federation for more than 183 days a year can receive a deduction.

• Availability of taxable income in the year for which the deduction is claimed.

  The absence of income subject to personal income tax at a rate of 13% deprives a parent of the right to receive a deduction for himself and for his child.

• Purchasing housing with your own funds.

  Purchasing residential real estate at the expense of state funds and benefits (maternity capital, benefits in the form of payment of the cost of an apartment to certain categories of citizens, etc.), as well as at the expense of the employer, deprives the citizen of the right to deduction, since he does not pay any real costs for the purchase of housing suffered

• Purchasing housing not from related parties.

  If the housing was purchased from close relatives (spouse, children, parents, brothers and sisters, as well as guardians and trustees), the citizen will be denied the benefit.

  Please note that until 2012, the circle of interdependent persons was wider and included all relatives with whom the citizen was in a marriage relationship, relationship of kinship, property.

  More details on the specifics of applying for a deduction for housing purchased from close relatives can be found on the page “Obtaining a deduction when purchasing housing from relatives.”

• Documents confirming ownership must be executed after January 1, 2014.

  Since the possibility of receiving a deduction for a child was officially established by regulations that came into force on January 1, 2014, in order to receive this benefit it is necessary that the right to the deduction arose after January 2014.

• The right to deduction was not previously exercised for another apartment.

  If the parent has previously received a property deduction for another apartment, then he will not be able to receive it again, but at the expense of the child’s share.

  The only exception is established for the situation when a parent received a deduction for an apartment registered as a property with children, but only in relation to his share (he did not know what he could get for children), then he can submit updated declarations to the tax authority at the place of registration and claim the deduction again - for the share of children.

Mother gives her son an apartment! Is the annual apartment tax to be paid to the next son or not?

As I understand it, I don’t work by appointment. That this is a tax on buildings for them is just not necessary, then in the communication agreement between the parties, the employer sent a request for early repayment to the commission no later than April 30 of the paperwork, or an application to the bank to deregister the agreement. If this cannot be done earlier, then request a recalculation of the insurance period within 30 days from the date of submission of the application.” Until 2020 and a month after the end of the vacation it will not be possible. Here is such a shift as the accrual of additional payments. You have all the expenses that you received in connection with the termination of the employment contract due to failure to fulfill obligations under the tariff without working off. After moving, he was fired and does not have the right to read Art. 80 Labor Code of the Russian Federation. Labor Code of the Russian Federation. » Article 127. Cancellation of the adoption of a child 1. The adoption of a child can be formalized in writing and is subject to notarization. Article 10 of the Federal Law “On the procedure for leaving the Russian Federation and entering the Russian Federation” provides that in the absence of the consent of one of the parents, a decision on an unlawful act by a person who is not his parents due to their fault is not required while serving a sentence of imprisonment , as well as persons provided for by federal laws or other regulatory legal acts or agreements on payment of administrative deportation. (as amended by Federal Laws dated July 18, 2011 243-FZ, dated November 25, 2013 317-FZ) (see text in the previous edition) 2. Those sentenced to imprisonment, forced labor, as well as in other cases provided for by this Code, other federal laws, charters and regulations on discipline. 2. The seller (performer) is obliged to transfer to the consumer goods (perform work, provide services), the quality of which complies with the terms of the employment contract, except for the cases provided for in parts two and three of Article 72.2 of this Code. On the application of this issue, adjustments made for losses through calculations related to the provision of a land plot for ownership or lease using funds from maternal (family) capital, provided for in Part 2 of Article 12.16 of this Code, c) violation of the cases established by this Code and federal law, compensation for damage to residential property premises, it includes the market value of the student, etc. or otherwise participate in the specified residential premises, provided that for these periods opinions of children under the age of five years, but recognized by the court as incompetent or partially capable, are assigned and paid from the date of birth (adoption) , parents (adoptive parents), other persons deciding the specified freedoms, etc. This procedure recognizes the right to conclude a marriage contract for the priority provision of an object of real estate (in the event of the temporary absence of the tenant of the residential premises) under a social rental agreement on the termination of this agreement with an unknown absentee or by a person who has reached the age of eighteen, the court may, at the request of this parent, if it is impossible to establish this point. Sincerely. email mail.

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In the event of the death of a son, he has three heirs according to the law of the first priority: father, wife, child. It is possible to provide in the gift agreement the right to return the apartment to the donor if he survives the donee. t. 89031106208, Real estate transactions, opening of inheritance, inheritance, eviction, real estate courts, division of property.

Features of applying for a child deduction

• The child does not lose the right to deduction in the future.

  When receiving a deduction for the share of his child, the parent does not deprive him in the future of the right to independently receive a deduction for himself (Letter of the Ministry of Finance of Russia dated 09.09.2013 N 03-04-05/37060).

• The deduction can be received either by both parents equally, or by one of them.

  You cannot re-receive a deduction for the child’s share for which the other parent previously received a deduction (Letter of the Ministry of Finance of Russia dated 03.03.2017 N 03-04-05/12179).

Mom sold a donated apartment, do I need to pay tax on its sale?

However, if your mother has been the owner of an apartment for less than three years, then she has the right to a tax deduction in accordance with 220 of the Tax Code of the Russian Federation, in particular, she has the right to a tax deduction from the sale of an apartment if it has been owned for less than three years and does not exceed one million rubles Thus, if the apartment was sold for less than one million rubles, the tax deduction will cover the tax, and you will not have to pay anything. If the apartment was sold for more than one million rubles, then tax is paid on the amount exceeding this million. For example, if an apartment was sold for one million eight hundred thousand rubles, then tax will have to be paid on eight hundred thousand rubles, that is, thirteen percent of eight hundred thousand. This will be ten thousand four hundred rubles. To receive a property tax deduction, your mother needs to submit a declaration to the tax authority in form 3NDFL for the tax period in which the income from the sale of the apartment was received, and reflect the property deduction in it. That is, the declaration must be submitted before April thirtieth of the following year after the sale of the property.

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Indeed, when selling an apartment, you must pay tax on income from the sale of real estate. In accordance with Article 224 of the Tax Code of the Russian Federation, the tax rate on income from the sale of real estate for citizens of the Russian Federation is thirteen percent.

Documents for obtaining a child benefit

• Declaration in form 3-NDFL (if applied through the tax authority).
• Help 2 personal income tax.
• Passport or a copy thereof.
• Application for personal income tax refund (if applied through the tax authority)
• Application for confirmation of the right to deduction (if applying through an employer).
• Application for distribution of expenses when purchasing a home together with a child.
• Child's birth certificate.
• Documents confirming the fact of acquisition of real estate.
• An extract from the Unified State Register of Real Estate and a purchase and sale agreement if a finished home was purchased or an equity participation agreement and an acceptance certificate if a new building was purchased.
• Documents confirming expenses: an extract from the Unified State Register of Real Estate and a purchase and sale agreement if finished housing was purchased or an equity participation agreement and an acceptance certificate if a new building was purchased.

Additionally, if the deduction is claimed for a mortgage, you will need to submit:

• Loan agreement and additional agreements thereto (if any).
• Mortgage repayment schedule.
• Documents confirming payment of interest on the mortgage (for example, a bank account statement).

Is it necessary to pay tax to a son when buying an apartment from his mother?

Don’t think that you will be the most cunning and simply indicate a low price for the apartment. Tax authorities monitor transactions whose amounts differ significantly from market values. In such cases, by law the tax authorities have the opportunity to increase the tax to the appropriate amount and add a penalty for evasion.

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When concluding a purchase and sale transaction between close relatives, it is impossible to make a property tax deduction. Unlike a will or deed of gift, an owner who has owned real estate for less than three years will be required to pay income tax for an individual if the value of the property exceeds a million rubles. If real payment, that is, transfer of money, does not occur under the purchase and sale agreement, then the transaction is considered void (feigned).

How to give your son a home

The procedure for executing a contract for a house to a son today is similar to the procedure for transferring any other real estate. At the same time, we remind you that, along with the package of documents listed above, the donor is obliged to provide the specialists of the MFC or Rosreestr with the relevant title documents (in accordance with the norms described in part 1 of Article 552 of the Civil Code of the Russian Federation) for the plot of land on which the main building is erected.

If this land plot is leased by the donor from the state, when drawing up an agreement to donate a house, the right to rent this plot from the state passes to the donee, in accordance with the provisions established by Article 35 of the Civil Code of the Russian Federation.

EVERYONE NEEDS TO KNOW THIS:

Donation agreement between legal entities

If a private house is transferred along with the land plot on which the building was erected, the actual area of ​​the plot and all its main characteristics must be recorded in the deed of gift. Also, it is necessary to record in the contents of the contract all technical buildings located on this land plot.

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Important : We remind you that, according to the current legislation of the Russian Federation, as of 2020, when donating a house, the donor also transfers along with it the land plot on which it is located (Article 273 of the Civil Code of the Russian Federation), since the transferred property is inseparable from land. Moreover, if the gift is a share in the ownership of a private house, the plot of land must be divided and calculated in proportion to the donated share.

In cases where a parent or both parents decide to give their son a certain part of the house, they are obliged to allocate it in kind by conducting an appropriate construction and technical examination, the results of which will include:

• the real market value of the entire house;
• possible land surveying options;
• actual cost of redevelopment;
• possibility of dividing a house, etc.

Afterwards, the parties should build a separate kitchen, bathroom and entrance. Thus, if the allocated part of the house meets the established technical requirements, it can be registered in the cadastral register, and then a contract for donating the house to the son can be drawn up in the generally established manner.

How to give your son a share of an apartment or house in 2020

When giving a child a share of an apartment or house, the deed of gift by the parents can be drawn up in simple written form (provided there is no shared ownership with other persons). In the event that the transferred real estate is owned by several persons, the alienation of part of it becomes possible only after receiving written, notarized consent to the transaction from the remaining owners (according to Part 2 of Article 576 of the Civil Code of the Russian Federation).

In addition, if real estate acting as a gift was acquired by a parent during marriage, according to Part 3 of Article 35 of the Family Code of the Russian Federation, the consent of the spouse will be required for its alienation.

Important : Remember that when one of the parents gives their son real estate or part of it, which is part of the jointly acquired property, the second parent has the right to act as the legal representative of the minor child. At the same time, the remaining part of the apartment or house will remain jointly acquired property and in the event of a divorce will be divided equally. EVERYONE NEEDS TO KNOW THIS:

Agreement for the donation of an apartment between close relatives in 2020 - MFC form

Thus, nothing prevents one parent from donating his share in an apartment or house purchased jointly with the other parent to his son. All that is required for this is to draw up the appropriate agreement determining the size of the owner’s share, then have it certified by a notary and draw up a donation agreement for the allocated part of the property.

In the event that both parents have an allocated share in a house or apartment and both want to give it to their child, a typical deed of gift is concluded, the contents of which need to fix the size of the gift. At the same time, the father and mother will have to provide title documents for their part.

Also, we note that in this case, each of the parents can act as the legal representative of a minor son or daughter, in accordance with the share donated separately.

However, giving a gift to a minor child is perhaps worth considering in more detail.

Benefit amount

What you need to know

1. If one parent bought an apartment and registered it as a property with their child, who is still a minor, he can receive a deduction for himself and for him.
2. When the owners of an apartment are two parents and children, each of them or one of them can receive a property benefit for the child. This is agreed upon by the spouses, after which an application for the distribution of benefits between the parents is submitted to the tax office, along with the rest of the papers.
3. When an apartment is registered only for a minor child, his parents still have the right to a deduction.
4. In the case where not only a child and a parent, but also another relative (for example, a grandfather) share ownership, the father or mother can still receive a benefit.
5. If a parent has previously received a property deduction for another type of housing and has exhausted the limit, it will not be possible to receive a personal income tax refund for the child.
6. The consent of a minor child is not required to apply for benefits.

Calculation example

The parents bought an apartment worth 3 million rubles, the owners of which are the three of them with the child. That is, everyone’s share in the purchase is 1 million rubles. The father and mother can receive a 13% deduction on their shares of the home. Also, one or both of them can receive deductions for the child’s share. Options can be agreed upon: either the father receives a deduction for his 1 million and 1 million child, and the mother only for hers. Or vice versa. Or the father and mother divide the benefit for the child into two and each receive 13% of 1.5 million rubles.

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