Elena Mishchenko, head of the city real estate department of the northeastern branch, answers:

Spouses, regardless of what type of ownership - shared or common joint - buy property, can both count on a tax deduction, the maximum amount of which is 13% with 2 million rubles for each.

Let’s say the spouses purchased an apartment for 5 million rubles, and the amount from which the deduction will be returned will be 2 million rubles for each spouse. Thus, each spouse can count on a tax refund in the amount of 260 thousand rubles, provided that this amount was previously paid to the budget in the form of personal income tax.

How to get a tax deduction by buying an apartment?

Is it possible to get a tax deduction again?

Who can apply for a tax deduction on a mortgage if there are three co-borrowers and one owner?

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Opportunities for obtaining a deduction Citizens of the Russian Federation and foreign citizens who legally carry out labor activities in our country and pay tax on personal income have the right to apply for a tax deduction. persons This type of deduction is provided only once in a lifetime, in the amount of 13% of the costs incurred by the applicant in connection with the acquisition of residential real estate, with the proviso that its value does not exceed 2 million rubles. This means that if the price of the purchased residential property exceeds 2 million rubles, 13% in any case will be accrued only on these 2 million rubles, which means that the maximum amount of property deduction will not exceed 260 thousand rubles. It is also important to note that 13% of the present value of housing is returned only if the housing was purchased after 2009; a transaction completed earlier involves calculating a deduction only for real estate, the cost of which is 2 times less than that mentioned earlier. It should also be said that the parent of a child who has not reached the age of majority has the right to claim this deduction. The point is that if the purchased housing was subsequently registered as the property of the children, then the parent also has the right to receive a deduction. The great news for those who purchased their home using a mortgage is that these people are entitled to receive a tax deduction. Moreover, this may apply not only to the cost of the real estate itself, but also to the interest that you undertake to pay to the bank in accordance with the agreement. The optimal amount of interest, which gives the right to provide a deduction, should not exceed 3 million rubles. It must be said that you can apply to the tax office for the due deduction at any time, regardless of when you purchased a home or concluded a mortgage loan agreement. How is the deduction provided? The property deduction for a mortgage can be allocated as a total amount and paid in a lump sum, or it can be paid in fractions. The fact is that the total annual deduction cannot exceed the amount of income tax paid by a certain citizen during the reporting year when the purchase of residential real estate was made. For example, this is housing purchased in 2010 for 2 million rubles, then you should expect to receive a deduction in the amount of 260 thousand rubles. However, if the amount of income tax you paid for this period is no more than 50 thousand rubles, this means that you can only hope for this amount. The remaining money of the accrued deduction will be paid in subsequent years until its entire amount is repaid. If we are talking directly about receiving a property deduction for the interest paid to the bank accrued on a mortgage loan, then they can be paid at a time, but only if the mortgage is fully repaid. If payments on a housing loan have not yet been stopped, then an annual deduction is provided at a rate of 13%, calculated on the amount of bank interest actually paid for the year. The duration of such payments is limited only by the duration of the mortgage loan, as well as by the optimal limit of the amount used to calculate the deduction, which is equal to 3 million rubles, the amount of the deduction itself will be 390.0 thousand rubles. Deduction from interest on a mortgage Those who know first-hand what a mortgage is also know that with a long term of such a loan, you have to pay interest on it, the amount of which is a very “tidy” amount, it can reach up to 3 -x million rubles. If these are the terms of your loan, then know that you have the right to contact the tax authorities located at your place of residence to receive partial compensation for the costs incurred associated with the payment of interest. To receive a deduction, you will first need to contact the bank and get a certificate stating how much interest will be charged to you for the entire period allotted for repaying the mortgage loan, as well as the interest to be paid annually. Based on the received bank document, the total amount of property deduction due is calculated, as well as the amount of compensation broken down by year. It must be emphasized that regardless of whether the interest limit of 3 million rubles has been exhausted, the borrower has the right to provide a mortgage interest deduction only once in his life, and only in relation to a single residential property. But the fact is that since 2014, the legislator has given citizens the right to apply for additional deductions when purchasing a second (subsequent) residential premises, if the first one was purchased after 2009 and its cost was less than 2 million rubles. In this case, the additional charge will be calculated from the residual value of the maximum calculation amount. That is, if the first residential property was purchased for a million rubles, and the amount of the deduction was 130 thousand rubles, then as a result of the acquisition of subsequent residential real estate of a greater value (for example, for 3 million rubles), you can count on the remainder of the maximum deduction amount from the remaining amount, that is, another 130 thousand rubles. Documents provided for calculating the property deduction First of all, of course, you will need an identification document of the applicant. For Russian citizens, this is a passport of a citizen of the Russian Federation, and for foreigners, a passport of a foreign citizen or any document equivalent to such. Declaration (form 3-NDFL) (See How to fill out a declaration (NDFL3) when buying an apartment?). To confirm the withheld amounts of income tax, a certificate of form 2-NDFL is provided; it must be taken from the accounting department of your enterprise (organization, company). It should be said that income tax is paid only from the “white” salary, so if your salary is minimal, get ready to receive a tax deduction in doses over several years. You will also need documents that can confirm the expenses incurred in connection with the purchase of housing: this is a purchase and sale agreement, a certificate of ownership, an act of acceptance and transfer, a copy of the mortgage loan agreement and a bank statement about the interest accrued by the lender. If the property was purchased for children, then official papers will be required that can confirm the borrower’s relationship with them. Deduction through the employer The deduction provides for payment in two options: directly through the tax organization - by allocating the total annual amount, or through the employer through monthly additional payments. How this happens If you plan to use the calculated deduction for a specific purchase, then, of course, a more profitable option is to receive the entire amount at once. In such a situation, it is better for you to prepare the entire set of documents to submit to the tax authority and prepare to wait, approximately 2 to 4 months, for the decision that the tax office must make regarding the provision of deductions and transfer of money. In order to speed up this process, and if you do not have any special plans for these financial resources, you can obtain them at your enterprise. To do this, you will also have to contact the tax office at your place of residence with the mentioned set of documents and receive an order, which must subsequently be provided at the applicant’s place of work. Based on such an order, the employer has the right to exempt you from paying income tax on the income received; the amount will be paid to you monthly as an addition to the basic salary. Its size is calculated very easily - just calculate 13% of your “white” salary. It should be specifically emphasized that this method of paying a tax deduction is possible only before the expiration of a 3-year period from the date of purchase of residential premises. If during this period the accrued deduction amount is not paid to you in full, then in any case you will have to contact the tax authority for its “remainders”, then you can only wait for the receipts. An example of calculating the amount of the required deduction For example, an apartment worth 3 million rubles was purchased under a mortgage program. The mortgage was issued for 15 years, during this period the interest accrued on the loan is 2 million rubles. In such a situation, you have the right to count on a property deduction calculated at a rate of 13% of the cost of residential premises, but not more than 2 million rubles - which is 260.0 thousand, and in addition to this amount another 13% of 2 million ( what was the interest on the mortgage loan) - this is another 260.0 thousand rubles. As a result, the total amount of payment due to you will be 520.0 thousand. The only limitation is that 260.0 thousand rubles for the immediate cost of housing can be paid to you in a lump sum (provided that such an action allows you to withhold and pay income tax). But 260.0 thousand for “mortgage” bank interest will be paid to you throughout the entire lending period (if it is not yet completed). It is important to emphasize that both spouses have the right to return 13% of the amounts paid for the purchase of residential premises, provided that they work and conscientiously pay tax on the income they receive. Persons who do not have the right to receive a property deduction There are categories of citizens who do not have the right to receive such a deduction. These categories include persons: Those who work “unofficially”, therefore, who do not pay income tax; Those engaged in individual entrepreneurial activities and using a simplified or patent tax system; Citizens who have become owners of housing paid for by other persons, as confirmed by documents submitted for consideration (payment orders, checks, etc.); Persons who previously applied for a tax deduction for another or the same residential real estate, the value of which is from 2 million rubles or more, as well as deduction for accrued bank interest. The deduction may also be refused if the applicant provides false information or an incomplete set of documents required to apply for a property tax deduction. In this case, you have the right to deduct from the moment you submit the missing documents or submit correct data. The refusal of the tax authority on other grounds is considered unlawful and can be appealed to higher structural units of the tax inspectorate or to court.

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Managing partner of Metrium Group Maria Litinetskaya answers:

Today, a married couple purchasing an apartment is in a much better position from the point of view of tax legislation than before 2014. According to the latest amendments, both spouses immediately received the right to a tax deduction (TD) when purchasing real estate. And if a house or apartment was bought with a mortgage, then both will be able to return part of the interest paid on the loan.

Since the Family Code recognizes any property acquired during a legal marriage as joint property, it does not matter which spouse (or both of them) is listed as the owner. And it doesn’t matter on whose behalf the payment for the purchased housing was made. Even if all the papers are issued in the name of the husband, the wife does not lose the right to NV. The situation is the same with the mortgage deduction: usually in the loan agreement, one of the spouses acts as a borrower, and the second is indicated as a co-borrower. As a result, the couple can receive a refund on the interest paid “for two.”

As for the size of the deduction, if the value of the property is more than 4 million rubles, the husband and wife have the right to return personal income tax in the amount of 13% of 2 million rubles each, that is, a total of 520 thousand rubles. If less than 4 million rubles were spent on the purchase, then the amount of NV for each spouse will be calculated as 13% of half the price of the property. A husband and wife can apply to redistribute the deduction in favor of one of them if the second has already used his right or has no income. However, receiving money for a partner (that is, 13% of 4 million rubles by one person) is impossible.

An important innovation of the tax authorities was the permission to apply for tax return multiple times before the limit of 2 million rubles is exhausted. The maximum deduction for a mortgage is limited to 3 million rubles for each spouse. If the amount of interest paid by the couple on the loan is less than 3 million (for example, a mortgage of 4 million rubles for a period of 10 years at an 11% rate implies an overpayment of 2.6 million rubles), then it is logical to apply for a deduction to only one spouse. Then the second one will be able to “save” this right for future loan agreements.

Taxes when buying and selling housing: 23 useful articles

Is it possible to get a tax deduction for the second time for the purchase of an apartment and a mortgage?

Can a co-borrower get a tax deduction on mortgage interest?

So, let's start with the most important question: can a co-borrower on a mortgage get a tax deduction?

In order for spouses to receive this payment from real estate purchased with a mortgage, a number of conditions must be met:

• the property must have been acquired during marriage;
• spouses must enter into ownership;
• It is necessary to have documentary evidence of expenses incurred.

To simplify the understanding and perception of information, we will choose the type of real estate being purchased - housing in an apartment building under construction.

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

So, the entry into ownership of the purchased apartment will actually be either the signing of the transfer and acceptance certificate, or the receipt of a certificate of ownership from the Rosreestr authorities.

Expenses made for the purchase of housing are confirmed by submitting the following documents to the government agency:

• equity participation agreement (or other document confirming the purchase and payment);
• a loan agreement for a mortgage on the corresponding property;
• receipts and payment schedules from the bank, as well as a bank certificate about payments made on principal and interest.

You can find out more about the differences between the tax deduction for a mortgage and the deduction for interest, whether you can get an interest refund separately from the loan deduction and other nuances of an income tax refund when buying an apartment, and whether you can get a tax deduction when buying an apartment with a mortgage and returning interest on property taxes, we described in this article.

Tax deduction for a co-borrower: is it possible?

Co-borrowers on a mortgage can be spouses, relatives and other persons who are not related to the main person involved in the transaction. If the legal requirements are met, then each of them has the right to receive this benefit from the state.

Conditions of receipt

In accordance with Art. 220 of the Tax Code of the Russian Federation, in case of common or shared ownership, a deduction is provided in the amount of actual expenses for payment for construction work or the purchase of living space, including land plots, and in the amount of interest paid. The law also establishes that the object must be purchased on the territory of the Russian Federation.

In order for a co-borrower to return the personal income tax paid, all requirements must be met:

1. When purchasing an apartment, the parties to the transaction were already married (for spouses);
2. Availability of confirmed labor income, provided that 13 percent was withheld in a certain tax period;
3. The co-borrower has an unused right to a refund of a tax deduction (he has not previously received such payments or has not used his right in full);
4. In the title documents for the real estate property, the co-borrower is indicated as one of the owners;
5. Expenses for payment under the mortgage agreement are documented.

Since some banks today issue housing loans to clients who are not citizens of Russia, co-borrowers on such transactions can also draw up documents for a tax refund. At the same time, they must meet the above requirements and have the status of a resident of the Russian Federation or Russian citizenship.

If the co-borrower has the right to return the funds, but due to the specifics of the loan agreement, he cannot receive the deduction in full, then the remaining amount can be returned later. In this case, the balance of funds cannot be subsequently changed, even if the basis for calculation is increased at the legislative level.

Payment calculation base

The co-borrower has the right to apply for a property deduction and a deduction for expenses to pay off mortgage interest. The basis for receiving payments is the costs of the co-borrower associated with the purchase of real estate and repayment of the loan (interest) under the mortgage agreement. You can return no more than 13% of the amount of expenses incurred. However, there are certain restrictions for each benefit:

• the tax base for property deduction is clearly stipulated by the legislation and amounts to 2 million rubles, that is, the co-borrower cannot receive such payments during his lifetime in a total amount of more than 260 thousand rubles. (13% of 2 million);
• the tax base for refunds from mortgage interest is equal to an amount of up to 3 million rubles, that is, no more than 390 thousand rubles. in monetary terms.

Also clause 3 of Art. 220 of the Tax Code of the Russian Federation determines the type of expenses that can be included in the base for calculating the amount of deduction. If the subject of the mortgage agreement is construction, then these include expenses for:

• development of estimates, projects;
• purchase of building materials for the construction and finishing of the building;
• payment for construction, completion, finishing services;
• connecting the building to utilities.

In the case of purchasing finished living space, the costs include its cost.

Restrictions on receipt

The amount of payments is limited not only by the monetary limit, but also by the number of co-borrowers and the distribution of ownership. If the transaction involves two co-borrowers (or more), who simultaneously act as owners of a certain share of the acquired property, then the amount of the tax deduction is proportional to their costs. That is, if the cost of an apartment is 2 million rubles and two parties to the transaction have equal shares of 50%, then the base for calculating per person will be 1 million rubles.

Please note that the deduction is not allowed if the purchase and sale agreement is concluded between related parties (Article 105.1 of the Tax Code of the Russian Federation). This category includes relatives and colleagues (in the “manager-subordinate” context). Additionally, the list of exceptions includes organizations if the share of participation of an individual in it exceeds 25%, the co-borrower has sole authority to form half or more of the collegial composition, or is the sole manager. Also, the co-borrower does not have the right to receive a deduction in the amount of expenses that were made at the expense of the employer or the Pension Fund (family capital), or other budget payments.

Is it possible to get a tax deduction if an apartment is purchased with a mortgage? Return conditions and procedure

There are two mortgage deductions: interest and principal . According to paragraph 1, paragraph 3 of Article 220 of the Tax Code of the Russian Federation, you have the opportunity to receive a tax deduction in the amount of expenses incurred upon purchase, not exceeding 2,000,000 rubles. This refers to cases of transactions for the acquisition of housing or shares in it, as well as construction. Refunds in such situations are considered a major tax deduction.

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Nuances if the mortgage loan has not yet been repaid

• the direct owner of the apartment or house;
• upon the fact of shared ownership to everyone who has entered into a share;
• legal representatives of children under the age of majority, if the latter have a share in the property;
• both spouses, if the mortgage was taken out during the marriage (find out how to return the tax deduction when purchasing an apartment with a mortgage for two spouses in joint and shared ownership here).

Now a very important question is whether the payment received by the second participant in the relationship limits the right to deduction of the borrower himself? No, the exercise of the right by one party does not affect the possibility of providing preferences to the second spouse (parent, adult child).