Tax deduction for housing purchased as shared ownership before January 1, 2014.

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Published: 04/02/2018

Reading time: 7 min



Registration of a tax deduction for purchased housing allows you to return part of the money contributed as taxes paid. However, to receive this deduction, you must correctly prepare documents that will act as legal confirmation of the exercise of the right to a tax deduction. Spouses who have acquired real estate in shared or common joint ownership also have this right.

  • Regulatory framework
  • The procedure for obtaining a tax deduction for spouses
  • Deduction when registering common shared property
  • Deduction for joint ownership
  • Registration as sole property
  • Documentation

In addition, receiving a deduction is also the right of those spouses who have registered the property as sole ownership. What documents should be prepared and how to correctly register the right to receive funds?

Regulatory framework

The procedure for obtaining a tax deduction is regulated by a fairly large number of regulations adopted at the federal level.

The main regulation of issues related to obtaining a tax deduction is under the jurisdiction of the Tax Code of the Russian Federation. In particular, the main regulation is entrusted to Article 220 of this regulatory act. Within the framework of this article, the right to receive a tax deduction is recorded, as well as the main directions of documentary preparation for the implementation of such a right.

Since we are talking about obtaining a tax deduction by spouses, we should start from what regime is established in relation to acquired property, which means that the Family Code of the Russian Federation should also be considered as the basis for regulating such a regime for the acquisition and use of property (as a normative act that considers Article 34, the status of acquired joint ownership), as well as the Civil Code, which considers the possibilities of acquiring various real estate objects into ownership, including through registration as joint and shared ownership.

The procedure for obtaining a tax deduction for spouses

Receiving a tax deduction by spouses when purchasing real estate is carried out according to the standard procedure for receiving such compensation from the state. The procedure for obtaining a deduction consists of the following steps:

  1. Preparation of documents confirming the completion of a transaction for the acquisition of a particular property. In particular, you will need not only a package of documents that will confirm the existence of ownership rights to a particular property, but also documents demonstrating the basis for the emergence of such a right.
  2. Formation of a package of documents showing the level of income, including taxable, of the applicant, as well as his expenses (this package contains certificates of all available income, as well as a declaration in a specially established form).
  3. Submitting an application for a tax deduction on purchased housing. This application must be accompanied by a special package of documents confirming the right to receive such a deduction, as well as information about which account the funds should be transferred to.

However, different options for registering property rights will have their own nuances in obtaining a tax deduction.

Deduction when registering common shared property

Registration of shared ownership of acquired real estate is one of the options that can be implemented when registering transactions for the purchase and sale of property. In this case, obtaining a tax deduction will have its own nuances.

Thus, a tax deduction can be issued by spouses based on who and how contributed money for the purchased housing.

One option is to receive a tax deduction depending on what percentage of funds each spouse contributed to the purchased property. The right to receive such a deduction must be documented, in particular, by payment documents, which will reflect the amount of funds actually deposited.

Another option is for one spouse to deposit funds or use impersonal payment documents. In this case, the amount of the deduction received is established by agreement between the spouses, and confirmation of expenses must be carried out with financial documents that will not overlap when registering the right to a tax deduction.

Can both spouses receive a tax deduction when buying an apartment?

Moreover, if the apartment is purchased (a certificate or acceptance certificate for a new building is received) before 01/01/2014, then neither spouse will be able to collect their deduction. A purchase after January 1, 2014 will allow each spouse to receive a deduction in the future, but such a purchase will have to wait.

If one of the spouses expresses a desire to receive a tax deduction unilaterally, indicates this in the application and the second spouse signs this application, then the entire tax deduction will be issued to 1 of the spouses.

When submitting documents to the tax authorities, you must attach an application indicating your desire for division. The shares can be anything: 50% to 50%, 20% and 80%, or even 0% and 100% (that is, only one of the spouses will receive the full tax refund).

Deduction for joint ownership

If we are talking about the purchase of housing in common joint ownership, then the procedure for obtaining a tax deduction looks simpler than with the registration of a shared legal regime in relation to the acquired real estate. Receiving a tax deduction in this case can be issued to both spouses in a percentage ratio of 50/50 or in another way if the spouses draw up a special agreement, which will be submitted to the tax authorities to carry out the calculations of the amounts of tax deductions.

When preparing documents for filing for a tax deduction, you must remember that when drawing up a special agreement on shares in relation to tax deduction calculations, it will not be possible to change previously established shares in the future, since they are established only once. In addition, if the total cost of housing exceeds four million rubles, then establishing ownership shares will not be required, since according to the law, the maximum value of property in respect of which a tax deduction can be calculated cannot exceed two million rubles per person in life.

The provision of documents that can confirm the right to receive a tax deduction occurs in a double package simultaneously by both spouses, however, declarations are submitted separately by each spouse.

What is common joint property?

The tax deduction for the purchase of housing by spouses has its own peculiarities when the transaction was completed before 2014. Then a more strict procedure applies. The total amount (max 2,000,000 rubles for two) is divided strictly in proportion to the available shares.

For example, the Novoseltsev couple bought a house that costs 2.5 million rubles. They have the right to distribute the income tax refund as they see fit. For example, a deduction from 1.5 million rubles, which is 195 thousand, will be received by the husband, and from 1 million - 130 thousand - by the wife.

And then the spouses can divide it. For example, equally – 117 thousand rubles each. The husband and wife will receive this amount separately. Or they can divide it in any other proportion.

In accordance with paragraph. 22 pp. 2 p. 1 art. 220 of the Code, the title documents necessary to confirm the right to a property tax deduction when purchasing an apartment in a house under construction are the act of transfer of the apartment, and in an existing house - a certificate of state registration of ownership.

Nowadays, there are rarely cases when people who bought an apartment before 2014 think about the deduction. The year from which the right to deduction arose is determined as follows: Only the date of state registration of the right in the Unified State Register is important; if the date of purchase and the date of issue of the certificate do not coincide, new rules will apply.

In the Civil Code of the Russian Federation, common property is property that is under joint ownership. And here there are 2 possible options:

  1. If shares in the ownership of property are indicated, then this is shared ownership.
  2. If the shares are not registered, then it is joint property.

But in the Family Code, the concept of joint property is expanded when it comes to married couples. The main condition for recognition of property as joint property of a husband and wife is that it was purchased after marriage.

In the Civil Code of the Russian Federation, common property is property that is under joint ownership. And here there are 2 possible options:

  1. If shares in the ownership of property are indicated, then this is shared ownership.
  2. If the shares are not registered, then it is joint property.

And there is also tax legislation, and it has been affected by pleasant changes regarding the calculation of deductions for property. Since January 1, 2014, there have been significant changes to it, including for joint ownership. In this regard, let’s take a closer look at how the deduction was determined before the innovations, and what changed after them.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If a marriage contract has not been concluded between the spouses, providing for separate or shared ownership of property, it is considered that the property is in common joint ownership and each spouse has the right to a property tax deduction, regardless of which spouse it is registered in the name of.

However, receiving the maximum deduction by one spouse does not deprive the other spouse of the right to receive a deduction in future transactions.

Anastasia purchased an apartment from the owner Vadim. The Federal Tax Service approved the deduction for the girl. After 2 years, Anastasia married Vadim and continued to return 13% of personal income tax.

The fact that the co-owners of an apartment have drawn up an application for the distribution of a property tax deduction and submitted it to the tax authorities by one of the co-owners is not the basis for providing a property tax deduction to all co-owners specified in the application.

Common joint property or simply “common property” is the joint ownership of property acquired during marriage (for example, an apartment) by spouses. At the same time, the size of the shares belonging to each of the owners is not highlighted. Spouses own and use this property jointly.

Registration as sole property

If real estate is registered as the sole property of one of the spouses, then the right to receive a tax deduction remains with both of them, regardless of who exactly the ownership title is registered to. The regime for receiving a tax deduction will be established on the basis of an agreement drawn up by the spouses, which will indicate the shares in which it is distributed between the spouses. Drawing up such an agreement is necessary in any case, regardless of the value of the acquired property - up to four million rubles or more than this amount.

If the spouses have decided that only one spouse receives the deduction, then an agreement will be required only if the documents are drawn up for the spouse who is not the owner of a specific property.

Regardless of how the ownership of the purchased housing is formalized, as well as what the ratio of shares in the resulting tax deduction is, a separate agreement must be the ratio of shares in relation to the mortgage deduction. In addition, such an agreement can be changed, which is unacceptable for a similar document in relation to the main deduction. In order to receive any of these deductions, you will need to complete a special package of documents.

Features of tax deductions when purchasing housing by spouses

By receiving a deduction, you receive a tax refund of 13% of the deduction amount. The maximum deduction for the purchase of housing is 2 million rubles per person. Additionally, above this limit, you can receive a deduction for mortgage interest. Since 2014, the deduction for mortgage interest has been limited to 3 million rubles; previously, the amount of deduction for interest was not limited.

Please note that if a decision was made on a zero deduction for one of the spouses, then he is not deprived of the right to return personal income tax later, when the next home is purchased.

The certificate of ownership of the apartment was received on February 15, 2008, after which in April 2008 the spouse applied to the tax authority to receive a personal income tax deduction, which the spouses distributed in accordance with paragraph. 25 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation upon a written application in favor of the spouse in full.

In this case, a property tax deduction for the purchase of an apartment in common joint ownership can be provided to the other spouse in the amount of half of the property tax deduction valid in the tax period in which the necessary title documents were received.

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