What to do if an individual entrepreneur is on a special regime and has no other income taxed at a rate of 13%? It is possible to issue a deduction for a spouse if he has a listed tax.
If the apartment was bought in a marriage, registered as an individual entrepreneur, the spouse can return the tax by submitting a 3-NDFL declaration for themselves. The family code states that the property of the spouses is considered common and it does not matter to whom it is registered.
Regardless of in whose name the loan agreement is drawn up, both spouses are entitled to the deduction. In the case when one of the spouses is an individual entrepreneur, the wife can use this right.
Features of obtaining a property deduction by pensioners
Pensioners have preferential conditions for tax refunds, for them it is possible to transfer the deduction to previous tax periods, but not more than three immediately preceding the tax period in which the transferable balance of property tax deductions was formed.
That is, if a pensioner buys an apartment, but he had paid tax in previous periods, he can return it by postponing the period for 3 previous years. If a pensioner worked as an individual entrepreneur in the general system before going on vacation, he can take full advantage of the deduction, but if he was on a special regime, then there will be nothing to return for the previous period, because. 13% tax was not paid. If he continues to operate and uses the general regime, then at present it is possible to apply a property deduction, for example, in the form of non-payment of income tax.
Since 2014, not only pensioners who do not have income, but also those who continue their labor activity, can use the right to transfer the property deduction to the previous three years. (Letters of the Ministry of Finance of Russia dated May 15, 2015 No. 03-04-05/27966 and dated April 17, 2014 No. 03-04-07/17776).