Transactions involving the purchase of real estate from adult relatives have specific features. In particular, this concerns the registration of a tax deduction. According to the law, citizens can return 13% of the cost of housing (maximum from 2 million rubles) and from the interest paid on the mortgage (maximum from 3 million rubles). Provided that they work officially and transfer income tax to the budget. But this is impossible if the transaction is carried out between interdependent relatives.
These include:
parents and children, including adopted children;
guardians and citizens under guardianship;
husbands and wives;
brothers and sisters.
Is it possible to buy an apartment with a mortgage changsha mobile number database from relatives if you are interdependent by law? Yes, such transactions are not prohibited. But you will not be able to receive a tax deduction in this situation. However, more complex situations are also common. For example, when real estate is acquired during marriage.
Let's look at the situation using an example:
"Olga is married and wants to buy an apartment from her brother. There is not enough money for this, so she and her husband will take out a mortgage. In the future, the couple plans to apply for a tax deduction - both spouses are officially employed. However, only Olga's husband will be able to receive the deduction, since she herself is an interdependent relative of her brother, and her husband cannot legally receive a deduction for his wife."
The deduction can be issued in the proportion that the spouses determine in the statement on the distribution of expenses. Usually, the largest share is indicated for the one who is not a dependent relative of the seller. If the apartment is sold at market price and the transaction does not contradict the requirements of the law, then the tax office usually does not have any questions.
But there is a nuance: the Federal Tax Service often refuses deductions if, according to the documents, the buyer of the property is the spouse who is a related relative of the seller. This has been the practice in recent years. Therefore, it is better for the loan to be issued by the second spouse - the one who is not a close relative of the seller.