How do I get two deductions for 260 thousand rubles for an apartment, even if the owner is alone
Buying an apartment, you can get two deductions from the state at once. That is, to return to your budget the amount up to 520 thousand rubles. To do this, you need to meet several conditions: first of all, you must have a stamp in your passport at the time of purchase. And the marriage certificate in my pocket.
What is the property deduction when buying an apartment
Any taxpayer in Russia can return part of the funds that they spent on buying housing-an apartment or a house. The right to deduction is stipulated in article 220 of the Tax code of the Russian Federation. The citizen receives money in the form of a refund of personal income tax (personal income tax). The maximum that you can count on is 260 thousand rubles, which will be transferred to the taxpayer's account by the tax authorities or returned to the accounting Department at his work.
This is 13% of 2 million rubles-the ceiling for the purchase of an apartment, established by law. You won't be able to return it again.
Expect a maximum of 260 thousand not only singles, but also families. Many people think that the one-time purchase deduction applies only to the spouse who will be entered in the certificate of ownership.
But in this case, the state takes the side of the family: each spouse can get a deduction.
Purchased in marriage is flat — total
According to article 34 of the Family code of the Russian Federation, any property acquired in marriage is considered jointly acquired. From the point of view of family law, both spouses are spent on its purchase.
Even if only one spouse paid and it is also indicated in the certificate of ownership — the expenses are shared, so they can be divided.
In the family, each spouse can claim a property deduction
Spouses who buy housing can get two deductions — the maximum amount will be 520 thousand rubles. What conditions must be met: people are officially married — cohabitation or even common children are not grounds for filing for deduction by both spouses. the apartment was purchased later than 01.01.2014; there is no question of shares — the owner is one.
You can apply for a deduction at any time: even if the house has already been sold and another one has been purchased. At the same time: the deduction can be extended to the purchase of any houses, apartments, land plots for development-until the citizen has chosen the spending limit of 2 million rubles; you can distribute the deduction between the spouses as you like.
For example, an apartment was purchased for 3 million rubles: Option 1. One spouse claims a deduction of 2 million rubles, fully using the right to return 260 thousand rubles. The second — for 1 million. In the" reserve " he still has a million: return 13% (130 thousand) will be possible with the purchase of another home. Option 2. the Spouses claim the same deductions — 1.5 million rubles. With the purchase of the next apartment, they can return 13% of 500 thousand each.
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