Property deduction for a child when buying an apartment. How to get a deduction for an apartment in the name of a child. And when they can refuse Mortgage deduction for a child’s share

There are often cases when real estate is registered by parents together with their minor children. In this case, the question arises: do parents have the right to receive a property tax deduction for their child?

On January 1, 2014, changes to Article 220 of the Tax Code came into force, which clearly explained that parents (adoptive parents, foster parents, guardians, trustees) can receive a property deduction for their (ward) minor children when purchasing real estate in their ownership. And it does not depend on the type of ownership, shared or full.

Those. When constructing or purchasing real estate by a parent, together with a minor child, this parent has the right to receive a property tax deduction.

It should be noted that a tax deduction for a minor child can be received by a parent only as part of his property deduction.

Property deduction when purchasing real estate by one parent and child

A parent who has registered ownership of real estate with his minor child has the right to a tax deduction not only for his share of the apartment, but also for the child’s share of the apartment.

Property deduction for the purchase of real estate by spouses and their child(ren)

If real estate was purchased by both spouses and registered as joint property with minor children, both parents (or one of them) can receive a property deduction for the children’s share.

It should be noted that for parents to apply for a property tax deduction, the child’s consent is not required.

Also, the child must be a minor at the time of receipt of the certificate or acceptance certificate.

If a parent has taken advantage of a tax deduction, the child still has the right to a property deduction in the future.

Documents for tax deduction for a minor child:

passport;
certificate in form 2-NDFL;
declaration in form 3-NDFL;
application for property deduction;
documents confirming ownership of real estate (shares in it);
agreement on the purchase of real estate (share in it);
act of acceptance and transfer of real estate;
payment documents confirming the fact of payment of expenses (sales and cash receipts, receipts, certificate from the bank about interest actually paid);
birth certificate of a minor child;
application for distribution of deductions and marriage certificate when purchasing into common shared ownership;

Attention!
The specified list of documents for filling out the 3-NDFL declaration is not exhaustive. Depending on your situation, additional information or documents may be needed.

Cost of property deduction services:

Questions and answers

I am planning to buy an apartment for my minor son. Will I be able to get a property deduction for it? I have already received my deduction.

My child and I have joint property. I purchased an apartment in 2013 for RUB 2,700,000. I heard that you can increase your deduction due to the child’s share. It turns out I have the right to return 2 million for myself and 700 thousand rubles for my child?

Modern legislation does not prohibit registering real estate in the name of minors. We will tell you in this article how a parent can receive a property deduction for a child when buying an apartment. We will also touch on the nuances of such a deduction when selling real estate.

Tax deduction when purchasing an apartment for a minor child

Example 2

In 2014, Polina became the owner of a spacious three-ruble apartment for 3,120,940 rubles, which she saved for several years. The girl reimbursed 260,000 rubles for her. In 2017, Polina purchased a modest studio and registered it for her little son. Since she has previously used her deduction in full, she is not entitled to a personal income tax refund when buying an apartment for a child.

Will a child, when he grows up, be able to return 13% if his parents received a deduction from his property?

On this issue, the position of the regulatory authorities is as follows: since the child himself did not apply for a deduction, it means that he did not use his right and will be able to exercise it in the future (see letter from the Ministry of Finance dated).

Example 3

When Sergei was in school, his parents bought him an apartment and received a tax refund from this transaction. Having started working, Sergei decided to expand his living space and, having sold his parents’ gift, bought an apartment in a new building. Because Previously, the young man himself had never applied for the deduction; he has the right to return 13% of the purchase costs within the limit.

Will the child be given a deduction for the apartment purchased by his parents after he comes of age?

Basic rule: tax will be refunded only when the taxpayer spent his own money (not third parties, not maternity capital or other means of state support). Therefore, when others pay for the apartment, the child will not be able to return 13%. After all, it was not his money that was spent.

Application for property deduction for a minor child

The letters from regulators do not provide any separate statement for the case where a parent is filing an income tax refund when purchasing an apartment for their children. According to the standard package of documents, the following is added:

birth certificate;
decision to establish guardianship/trusteeship.

Example 4

Zinaida bought a studio apartment for her minor son. When submitting the declaration, she attached a copy of her son’s birth certificate to the contract, extract from the Unified State Register and payment documents.

Important! It's another matter when both parents purchase real estate and want a refund. In this case, the spouses draw up a statement on the distribution of expenses. In it they indicate how much money the husband contributed and how much the wife contributed.

Example 5

In 2018, the Spiridonovs bought their only 15-year-old daughter an apartment for 2,976,100 rubles. They submitted an agreement to the Federal Tax Service that the expenses were divided as follows: the father paid 2,000,000 rubles, the mother paid the rest. According to the declared distribution, the tax office calculated the amount of deduction for each parent.

Property deduction for an adult child

As soon as a boy or girl reaches adulthood, the situation changes. Only he himself has the right to receive a property deduction for a child 18 years of age and older according to the general rules:

bear the costs yourself;
refund taxes paid on your own income.

Important! As follows from the wording, the age of the child owner is determined at the time of state registration. registration of property rights. Moreover, in relation to real estate acquired before 2014, this age is considered at the moment the parent’s right to the deduction arises:

- as of state date registration of rights (for finished housing);

- on the date of the transfer act (for unfinished construction).

Example 6

Valentin paid money for the apartment (RUB 1,840,500) and planned to register it in the name of himself and his minor daughter. The registration of the transaction was delayed so much that at the time of registration the daughter turned 18 years old. To the Federal Tax Service, Valentin claimed a deduction for all expenses incurred. The department rightfully refused him. Because The daughter is already an adult; Valentin has no right to return taxes from her share.

Tax deduction when selling an apartment to minors

From the sale of real estate, its former owner generates income that is subject to personal income tax. In this case, it does not matter how old the taxpayer is. The norms of Chapter 23 of the Tax Code apply to everyone equally, regardless of age.

Consequently, when parents sell an apartment that their minor child has owned for less than a specified period of time, they are required to submit a tax return on his behalf. Parents also have the right to claim a tax deduction provided for on behalf of the child. This conclusion is contained in a letter from the Ministry of Finance dated.

Example 7

In 2017, parents transferred the apartment to 2 minor daughters under a gift agreement (50/50 shares). In 2018, the property had to be sold for RUB 3,140,400. Because the housing was owned by children less than 3 years old, they need to pay personal income tax on the sale (for a similar situation, see the letter from the Ministry of Finance dated).

As the legal representatives of their daughters, the parents filed tax returns on their behalf and claimed a deduction. Let's calculate the personal income tax payable for each:

RUB 1,570,200 - cost of the share;
500,000 rub. - amount of deduction (1/2 of the maximum RUB 1,000,000);
1,570,200 – 500,000 = 1,070,200 rub. - personal income tax base;
1,070,200 × 13% = 139,126 rubles. - Personal income tax payable.

When buying an apartment in shares with children

When buying an apartment and registering it as shared ownership, a parent has the right to claim a refund not only for his own share, but also for the child’s share. At the same time, the rules for calculating the size of the share are determined based on when the transaction was completed, before or after 2014.

Differences:

when purchasing before 2014: maximum RUB 2,000,000. are divided between the owners in proportion to their shares, the remainder is not transferred to another object;
after 2014, each owner has the right to count on a deduction of 2,000,000 rubles. and the unused balance “choose” when purchasing another apartment.

Example 8

In 2013, the Filimonov family purchased a 3-room apartment. Owners (¼ each): father, mother, 15-year-old son, 25-year-old daughter. The deduction is divided into four, 500,000 rubles each. In this case, either the mother or the father has the right to receive 1,000,000 rubles for themselves and for their son. It is no longer possible to return taxes on the share of an adult daughter to parents.

Example 9

Purchased for RUB 2,460,000. in 2017, the apartment was registered to Veronica and her young daughter in equal shares. The maximum deduction that Veronica claims is RUB 2,000,000. (1,230,000 rubles - her share, 770,000 rubles - for her daughter). The legislation does not allow you to get more. The balance is 460,000 rubles. remains unclaimed.

When buying an apartment with a mortgage for children

It directly provides for the possibility of parents to return tax not only on direct expenses for the purchase of real estate, but also on mortgage interest paid.

Example 10

In 2017, Diana bought an apartment with a mortgage for 1,980,600 rubles, which she registered for herself and her school-aged son. A woman has the right to apply for a deduction from all purchase expenses, as well as to return 13% of interest paid on the mortgage until their amount reaches the maximum established by law - 3,000,000 rubles.

In a letter from the Ministry of Finance, it considers the situation when a minor inherits an apartment purchased with a mortgage. The department concludes that the legal representative of the child (parent), who bears obligations under the loan agreement, has the right to count on the deduction provided for

Parents (adoptive parents, foster parents, guardians, trustees) who purchase (build) housing at their own expense and register the entirety or share of housing as the property of their children under the age of 18 (including wards under the age of 18) can return money paid to the government in the form of taxes, or not pay tax (on a certain amount). If previously the parents (adoptive parents, adoptive parents, guardians, trustees) have not received a full property deduction and they have income on which personal income tax is paid (also called personal income tax or income tax). To do this, you need to obtain a tax deduction.

Example 1. Mikhail bought an apartment for his minor child for 2 million rubles. Mikhail can receive a tax deduction in the amount of 2 million rubles.

Example 2. Svetlana bought an apartment for 2 million rubles: 1/2 of the apartment was registered as the property of Svetlana, 1/2 as the property of Svetlana’s minor child. Svetlana can receive a tax deduction for both her share and the share of her child. The total deduction amount will be 2 million rubles.

What is a tax deduction

A tax deduction is an amount that reduces the amount of income on which income tax is paid. During your working life, your employer pays you a salary, on which it pays income tax in the amount of 13%.

Example. You earned 100,000 rubles in 2016, your employer paid 13% (13,000 rubles) for you as personal income tax, and you receive 87,000 rubles in your hands. You can return exactly the money that was paid to the state as personal income tax (personal income tax).

Amount of tax deduction and amount of tax refund

The maximum amount of property tax deduction when purchasing real estate is 2 million rubles, not counting interest on the loan. This limit has been established since 2008 and remains in place today (including for 2016). Until 2008, the maximum amount of property deduction was 1 million rubles. The amount of tax refund will be 13% of the deduction amount.

Example. In 2016, you bought an apartment worth 3,000,000 rubles as the property of a minor child. In 2017, you can receive a tax deduction in the amount of 2 million rubles, the amount of tax refund will be 260,000 rubles, that is, 13% of 2 million rubles.

For one calendar year, you can return the amount of money only within the limits of the income tax paid (or withheld).

Example. In 2016, you bought an apartment worth 3,000,000 rubles as the property of a minor child. In 2016, you earned 100,000 rubles, your income tax paid for 2016 amounted to 13,000 rubles, respectively, you can file a 3-NDFL tax return for 2016 in 2017, and your tax refund will be 13,000 rubles. The rest (what you did not receive) you can transfer to the following years.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Major changes

Since 2014, the right to a property tax deduction for parents has been established. According to the rules that were in force previously, the possibility of obtaining a deduction by parents (adoptive parents, foster parents, guardians, trustees) who purchased housing as the property of minor children (including wards) was not directly provided for.

After someone receives a deduction for a child, the child retains the right to receive a property deduction when purchasing another home. This was confirmed by the Russian Ministry of Finance in Letter dated August 29, 2014 No. 03-04-05/43425.

How to get a deduction

You can receive a deduction from your employer during the year for which you receive a deduction by underpaying tax. The employer must pay you income without withholding tax until the end of the calendar year. To do this, you need to provide your employer with an application and notification received from the tax office. To receive a notification from the tax office, you will need to submit to your tax office an application for issuing a notification and documents confirming the right to the deduction.

You can receive a deduction through the tax office at the end of the year for which you are filing a tax deduction. To do this, you need to fill out a 3-NDFL declaration, attach a tax refund application and other necessary documents to the declaration. When registering a deduction at the tax office, you receive the entire amount to be returned for the year one-time (in full at one time).

How to get a tax deduction

On the Taxation website you will find everything you need to get a deduction in any part of Russia. Tax will help you not just prepare and submit documents, but also maximize the amount of your refund, prepare the documents correctly and make the refund process as simple as possible for you. With Taxation, the likelihood that the state will approve the documents and they will not have to be redone will be maximum:

To obtain the correct return and tax refund application on our website, please click on the Next button below.

Russians who are officially employed and regularly pay 13% personal income tax have the right by law to receive a property deduction when paying for various services, including for any type of real estate. If an apartment, house or plot is purchased in shared ownership with minor children or in their entirety, then you can get part of the money spent back in the form of a property deduction. As a result, the final price of the property will be reduced. The nuances of obtaining a tax deduction for a minor child when purchasing an apartment are discussed in detail in this article.

The legislative framework

A tax deduction is part of the amount returned to an individual from the amount of personal income tax that he regularly paid from his salary. Therefore, the benefit is provided only to those citizens who worked officially. But since the younger generation does not have income until adulthood, the right to return the amount of tax for them rests with the mother or father, or both at the same time. In practice, an apartment can be purchased for only one or several children, or for all family members in equal shares.

Obtaining tax benefits is possible if the following conditions are met:

When purchasing real estate, parents or guardians of a minor must be residents of Russia.
An apartment or land plot is purchased only with your own or borrowed funds. It is prohibited to use investments from government programs or an employer.
The basis for the return of money is the regularity of payments of 13% personal income tax. That is, a citizen must have official income on which income tax is paid.
Receiving a refund is allowed once in a lifetime for an apartment purchased before the end of 2013. Since 2014, there can be several deductions from different objects in the amount of no more than two million rubles.

Attention! A person who is not employed or works informally is not entitled to benefits.

For minor children, refunds are provided to parents, adoptive parents, and guardians if the following conditions are met:

If the property is fully or partially acquired in the name of one of the children.
They must be minors at the time of registration.

Read also: How to obtain guardianship permission to sell an apartment to minors

The deduction is legally regulated by the following articles:

131, 624 Civil Code of the Russian Federation.
220-222 Tax Code of the Russian Federation.
Federal Law No. 212 (the amount of benefits is determined at the regional level).

When purchasing an apartment, the property deduction for a child goes to his legal representatives. Refunds are made in the following cases:

When purchasing real estate or land.
If there is a refinancing of a loan or mortgage.
To pay interest on mortgage lending.

The amount of preferential charges is 13% of 2 million rubles. This amounts to 260 thousand rubles. In the case of mortgage lending, the maximum amount is taken from 3 million rubles, which corresponds to 390,000 rubles.

Important! There are no refunds when purchasing or selling real estate between close relatives. The benefit is valid only for three years from the date of purchase of an apartment or plot.

Design features

The tax deduction for an apartment for a child is calculated according to the same principle as for adults, and only a birth certificate is added from the documentation. The complete list contains the following copies and originals of documents:

An application to the Federal Tax Service for a refund, which indicates in detail who the property is being purchased for and how the shares will be distributed. Indicate the bank account number where the due amount should be transferred.
Declaration 3-NDFL.
Certificate from place of employment 2-NDFL, which confirms the official income.
Title documents for children indicating the price of the object.
Birth certificate (identity card for children from 14 to 18 years old).
Identification of the parent or guardian who will receive the refund.

By the way! If a passport is received, then a birth certificate is necessary in any case to confirm the degree of relationship. After turning 18, adults receive their own refund.

When registering an apartment, the following situations for calculating deductions to parents are possible:

Only for children.
For the share of an adult and a minor.
The parent’s share and part of the property registered in the children’s name.
Only for myself.

Methods of obtaining

If the application is approved, the funds will be credited to the applicant's account. In addition, you can write an application to the accounting department at your place of work with a positive decision. Until the entire amount is exhausted, 13% tax will not be withheld from the applicant. If one of the parents received a deduction for his share in the property and did not exhaust his limit, then he has the right to a second refund for the children. To do this, you need to contact the Federal Tax Service and submit updated documents, including a new declaration. Upon reaching adulthood, the younger generation retains the right to tax benefits, regardless of whether their parents received this type of benefit for them.

Example

A family of 4 purchased an apartment for 3 million rubles. We registered ownership in equal shares for ourselves, our son and daughter. By agreement, the father receives a deduction for his son, and its amount is 1.5 million rubles. The mother receives for her daughter and the total amount is also equal to half the cost of the apartment. Taking into account the deduction when buying an apartment for children, the mother and father will be able to return 195 thousand rubles each. (1,500,000 x 0.13 = 195,000), and at the same time save 390,000 rubles. The use of tax preferences is especially beneficial when the value of real estate is low, since children's shares can be used in whole or in part only if there is a shortfall of up to the maximum value of 2 million rubles.

The personal income tax deduction is one of the measures of state support provided, in particular, when purchasing a property.

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Is a tax deduction paid when buying an apartment for children in 2020? What is the procedure for receiving? Are there any controversial points? Let's look at all these questions right now.

First you need to define what it is. It is the amount of funds that can be obtained from the cost of the apartment.

Legal basis

The legislator regulates the issue of providing a deduction.

The main document regulating all provisions is the Tax Code of the Russian Federation. includes the reasons for receiving funds.

In addition to the Tax Code of the Russian Federation, by-laws are taken into account - instructions drawn up by tax authorities.

They indicate how to submit the collected package of documents, the time for its consideration, and also list the basic requirements.

Amendments to the Tax Code of the Russian Federation are carried out through a number of federal laws.

Conditions

One parent

If an apartment is purchased by a parent, but he registers part of the property in the name of his child, then he has the right to receive a deduction for him.

It is important to comply with the condition - the funds used to purchase the apartment actually belonged to him.

Thus, one parent can receive a tax deduction when purchasing an apartment for a child.

Spouses

If real estate is purchased and they decide to register the entire apartment or only part of it in the name of a child, then they can receive a personal income tax refund instead.

There are two reasons for this:

firstly, minor citizens are not personal income tax payers;
secondly, the expenses for the property are borne by the spouses, not the children.

The deduction will be divided proportionally between the spouses. It is set depending on the share in the apartment.

The child's deduction will be transferred to the account of one of the spouses.

As a rule, parents open a joint bank account for transferring funds.

Registration of real estate for children

Currently, real estate is often registered in the name of children. This allows us to provide them with a stable future, regardless of possible situations.

Usually the apartment is not fully registered in the name of a minor child; he only owns a share in it.

It is on the size of this part that the refund will be calculated.

Is the right of return lost?

If the child’s parents receive a full refund, they still have the right to apply for a deduction in the future.

This is possible when a minor child reaches eighteen years of age and has purchased a property.

If the parent received a deduction previously

If the parents received a deduction earlier, but its amount does not exceed two million rubles, then they have the right to receive a refund again.

The main thing is that its size should not exceed the maximum amount. At the same time, the child’s right to receive a sum of money back does not disappear.

Consequently, in the future he will be able to receive a deduction if he purchases real estate - a house, apartment or land.

Procedure

A real estate purchase agreement is necessary because it specifies the amount of funds for the property.
Certificate of ownership of the apartment.
Certificate from parents’ place of work – 2-NDFL. If they have several places of work, then a certificate must be presented from each of them. It is issued by the accounting department.
Photocopies of the pages of the applicant’s civil passport (personal information and registration). If both parents apply for a deduction at the same time, you must present copies of each document separately.
Child's birth certificate.
Certificate of marriage.

If the apartment was purchased with a mortgage, then a credit agreement with a banking organization and a certificate of payment of interest must be additionally presented.