get a tax deduction, you can venture through the employer or directly through the NRF.Eligibility for the deduction, taxpayers have to build your own or buy ready housing.The amount of the deduction is calculated either as the sum of expenses of the taxpayer for the acquisition of property or building a new home (the actual costs incurred, but not more than 2 million. Rubles), or as the sum of which was sent to them on payment of interest on loans and borrowings in the amount of expenses actually incurred

tax deduction may be granted only once, re-obtain a tax deduction law does not allow.

residue deduction is not used in the current year, it is allowed to carry forward to future years to its full use.

If housing construction is carried out in shared ownersh

ip, the deduction is distributed among real estate investors to the size of the share of each of them, or in accordance with their written statement.For example, spouses who have purchased an apartment in the fractional ownership, the deduction may distribute among themselves in any amount by mutual agreement.In particular, the deduction in full can get one of the spouses, in this case, the second retains the right to receive a deduction in future in the case of purchase or construction of residential property.

If the cash to pay for the cost of purchased property listed only one of the spouses who buy a house in co-ownership, the second to get the property deduction is required to submit a document confirming payment of the funds.As this document may be considered a power of attorney issued by one of the spouses in the name of the second to make money to pay for the cost of housing, and it must be framed until the introduction of cash and in the form prescribed by law.

If housing construction is carried out, the tax deduction can be granted no earlier commissioning and transfer to the borrower of the constructed object.