How is joint ownership different from shared ownership?

Citizens of the Russian Federation can own real estate in the order of joint or shared ownership. What is each of the options for registration of property rights?

Facts about joint ownership

Under joint property It is customary to understand the possession by citizens (most often spouses) of some property without dividing it into specific shares. We can say that 100% of it simultaneously belongs to the husband and wife.

In case of joint ownership, the spouses also share the procedure for the use of common property. It may be noted that property purchased by a husband and wife after marriage becomes joint by default. It cannot be shared if the spouses do not express in a contractual manner the desire to give it the appropriate status - through separation.

Another noteworthy fact about the joint property of a husband and wife: it can characterize the legal relationship only of persons who have officially registered their marriage. If people live in a civil marriage or, in principle, have no relationship, then they cannot have joint ownership of a particular object.

Owning property in the order of joint ownership, the husband and wife together pay taxes on it prescribed by law, bear the cost of maintaining it - for example, if it is an apartment, then both spouses simultaneously bear the obligation to pay utility bills.

Fractional Ownership Facts

Under shared ownership It is customary to understand the possession of spouses by property divided into specific shares. So, the husband can own 50% of it, and the wife - the other 50%. The ratio of shares may be different - for example, 25% and 75%. But in the general case, the shares in the ownership of property by the spouses are equal.

It is worth noting that shared property can be owned not only by the husband and wife, but also by any other persons. They don't have to be related to each other.

As we noted above, spouses have the right to formalize property into shared ownership by signing an agreement. As an option - a marriage contract. It is important that it be completely legitimate - otherwise the transfer of joint ownership to shared ownership may be declared illegal.

In some cases, the transfer of joint ownership into shared ownership is carried out in a judicial proceeding. Sometimes the court also determines the specific size of the shares of the spouses - if they cannot resolve this issue among themselves. Usually, the value of the personal financial contributions of the husband and wife in the purchase of property is taken into account.

Spouses or co-owners of property in a different status have the right to sell their share in property without agreement with each other. Moreover, if, for example, the husband wants to put up for sale his part of the apartment, then the wife has the right to buy it as a matter of priority - before any other persons.

Having divided the property, the husband and wife proportionally - in accordance with their shares - pay the taxes prescribed by law on it, and also bear the costs of maintenance.

Comparison

The main difference between joint ownership and shared ownership is that in the first case, the shares in the ownership of the property of certain persons - as a rule, spouses - are not determined in percentage terms. The second type of ownership involves a corresponding division of the rights to use the property. From this follow other differences between the types of object ownership under consideration.

Having determined the difference between joint and shared ownership, we will reflect the conclusions in the table.

table

joint ownership	Fractional ownership
What do they have in common?
Both types of ownership involve simultaneous ownership by several people of some kind of property - for example, an apartment
What is the difference between them?
Does not involve determining shares in property ownership	It involves the mandatory determination of specific shares in the ownership of property
Only persons who are officially married can have joint property	Can be set for the property of persons in any status
It involves the joint payment by the owners of the property of taxes on it, maintenance costs	It involves separate payment of taxes on property and the implementation of payments for its maintenance in proportion to the size of the shares in its ownership
In legal relations between spouses, it is established by default upon the fact of their purchase of property	In legal relations between spouses, it is established on the basis of an agreement
Does not allow the sale of a share of the property by any of the co-owners	Allows relevant transactions

The institution of common property in the Russian Federation is represented by two main models of property ownership - joint and shared. What is the specificity of each of them? How is the formation of the right to own property in a joint order carried out? How is the division and allocation of a part of the asset into the sole possession of a citizen?

The difference between joint ownership and shared ownership

Joint ownership is one of the subspecies of the model of common ownership of certain property by several citizens provided for by the legislation of the Russian Federation. Its distinguishing feature is the absence of shares in the ownership of assets that have a specific value. What is "common property"? The definition of this term sounds simple - property owned by two or more persons at the same time. Each of the co-owners can own a specific share in the property. In this case, the common ownership model is just the same share.

With joint ownership, people own property, managing and disposing of it exclusively within the framework of collective decision-making. Common property in this sense is an indivisible asset. You can sell it, donate it, share it only according to the results of personal agreements.

Types of joint ownership

Common joint property, despite its wide prevalence, can be represented, if you follow the provisions of Russian legislation, in a relatively small range of varieties. Firstly, it can be the joint ownership of the spouses, for example, an apartment. Secondly, common joint property can be observed within the framework of the collective organization of the peasant economy.

In the legal history of the Russian Federation, there were periods when the corresponding model of property ownership could be formed, for example, upon the fact of privatization. But over time, amendments were made to the legislation of Russia, according to which, upon the fact of privatization, a person could only get a certain share in common property.

Disposition of property in joint ownership

We noted above that citizens can dispose of property in joint ownership by coordinating all actions among themselves. Let's consider this aspect in more detail.

Common property under joint ownership thus gives each owner the right to make transactions on his behalf that reflect the disposition of property. In this case, all actions must be coordinated with other owners. If this does not happen, then the transactions may be recognized, in particular in a judicial proceeding, as invalid.

At the same time, as some lawyers note, co-owners of property have the right to withdraw a transaction made without their knowledge only if it is proved that the acts of disposition of property that is jointly owned were made by other owners who realized that they did not have the authority to take appropriate actions. . That is, the court can annul the transaction on the claim of the wife against the husband for renting an apartment, if she proves that her husband was aware that she was against renting the property, but, despite this, he signed an agreement with tenants.

Shared ownership section

Common ownership of property may be divided in the manner prescribed by law. What is the specificity of this procedure? One of the key provisions of the legislation concerning the division of common property is the need to determine in advance the specific amount of shares for each of the future owners of property. At the same time, if you follow the provisions of Article 254 of the Civil Code of the Russian Federation, then the shares in question are recognized as equal, except for cases provided for by law or with private agreements of the parties.

In general, the procedure under which the division of joint property is carried out is similar to the algorithm characteristic of the procedure when a share in common shared property is allocated. Unless, of course, otherwise provided in legal acts or follows from the peculiarities of communications between owners.

Common property of spouses

We noted above that one of the provided models of joint ownership of property assumes the fact that the subjects of such legal relations are married. What are the features of property management carried out in this scenario? What is the specificity of such a legal category as the common joint property of the spouses?

The main mechanism for the formation of property that married citizens will own in the framework of the model under consideration is the acquisition of property during the period of cohabitation. At the same time, the Family Code of the Russian Federation provides for two main formats of property relations between spouses - based on the law, and also based on the contract.

What are the features of the common joint property of the spouses in the first scenario? This legal regime of property ownership operates by virtue of the law, and it is relevant if there are no other conditions in the marriage contract. This is property that is acquired during the period of joint residence of the spouses. What types of property can be included? If you follow the provisions of the law, this can be income - in the form of salaries, business proceeds, sales of products of intellectual labor, pensions, social benefits. Also, the concept of common property formed in the process of cohabitation of spouses includes property, securities, shares in enterprises. At the same time, in the general case, as lawyers note, it does not matter who put more effort into acquiring certain assets - the husband or the wife.

The property that belonged to each of the married citizens before the official registration of their relationship belongs to them on the basis of the right of personal property. The Family Code also provides for a scenario according to which the property that a husband or wife acquired during periods when, for some reason, they lived separately, also belongs to each of them on the right of personal possession.

Another feature that characterizes the joint property of the spouses is the presence of a mechanism for establishing a model of joint ownership if it is recorded that during the course of marriage, the husband or wife invested some resources in the property of the spouse so that the value of the assets increased significantly. This may be, for example, a large-scale repair in an apartment, the conversion of one type of premises to another.

Spouses can dispose of the joint property by coordinating the proposed actions among themselves. Moreover, if a particular transaction with property by one owner involves notarization, then the consent of the co-owner must also be certified by a notary. If the relevant document is not executed, the transaction may also be invalidated.

An interesting fact is that according to the documents, the owner of the property can be one. For example, if this is an apartment, then only the full name can be indicated as its owner in the certificate of registration of ownership. husband. However, if the property was purchased by him during the marriage, then his wife will also be considered its other full owner. It can also be noted that, by virtue of the joint management of property, the owners are also obliged to maintain it together, pay taxes established by law, etc.

Division of property in marriage

The common property of the spouses is subject to division, as a rule, only after a divorce. However, this procedure is also possible during the period when citizens are married. Similar scenarios are acceptable in such cases:

• one of the spouses decided to demand the division of property;
• the creditor, having reason to do so, demanded the division of property in order to sell the share on account of the debt;
• The couple agreed to share the property.

As we noted above, the share that each of the spouses receives is generally equal. At the same time, the court may correct this formula, considering it fair to give the husband or wife a larger proportion. In this case, the court has the right to appoint to the spouse who received a smaller share, monetary compensation in an amount commensurate with the amount of ownership of the property that was transferred in favor of another owner. Similar rules apply if a share in the right of common property is determined after a divorce.

Regarding the disposal of property after the termination of marriage, an interesting nuance can be noted. The fact is that if, for example, people divorced in 2011, and the apartment has not yet been sold and divided, it retains common joint property. If, for example, a co-owner who was a spouse wants to somehow dispose of real estate, he will have to obtain the consent of a citizen who was his wife.

Property and marriage

Let's consider another scenario provided for by the Family Code of the Russian Federation, in which spouses can determine the model of common ownership of property. We are talking about drawing up a marriage contract, within the framework of which the relevant conditions can be prescribed.

This document may establish that, for example, the common ownership of an apartment will not be joint, but shared. At the same time, conditions can be prescribed in the marriage contract both in relation to the property that the spouses already have, and in the aspect of the future acquisition of this or that property by the husband and wife during the period of cohabitation. An interesting fact is that the document in question can be drawn up and signed by the spouses not only before the registration of marriage, but also during the period when the corresponding marital status is relevant.

The practice of using real estate in marriage: sale

How can the right of common joint property be exercised by spouses in practice? Let's take a scenario when it comes to the sale of a share in an apartment by one of the citizens who are married. Suppose a husband and wife could agree on how much of the property each would own. The husband then decided that he would sell the existing asset, for example, by contacting a realtor.

The peculiarity of the Russian legislation regulating the right of common ownership is that it involves establishing a priority in the order of buyers of a share in joint ownership of property in favor of one of the current co-owners. That is, if the husband, as in our scenario, wished to sell part of the apartment, then the first person who will have the pre-emptive right to buy this share in real estate is his wife. Only if the spouse refuses to take advantage of this preference, the husband has the right to go to a realtor. Under this scheme, one owner of a share is obliged to warn the other that he is going to make such and such a transaction, and in writing.

An interesting fact is that if the co-owner of the apartment is not only the wife, then everyone who is related to the joint ownership of the apartment can use the pre-emptive right to buy the share that the husband is selling. In turn, the spouse himself must choose to whom to sell the property. Other owners can decide on the purchase of a share in the apartment offered by the husband within 30 days. If they do not take advantage of this preference, then the spouse can sell a share in real estate to third parties.

Real estate co-ownership practice: tax deduction

Among the significant circumstances from the point of view of the regime of ownership of an apartment may be the desire of the spouses to take advantage of the property tax deduction, the basis for which is the fact of acquiring real estate. As you know, the owner of a home who bought it at his own expense has the right to return 13% of the costs (but not more than 260 thousand rubles). In this sense, the mechanisms for using this preference in the case of owning an apartment in the mode of shared ownership and joint ownership may differ. What is it expressed in?

If the spouses own the apartment in shares, then each of them will be able to receive a deduction that is proportional to the value of the corresponding part of the apartment, which is registered in the property. That is, for example, if real estate costs 3.5 million rubles, then with an equal distribution of shares, each spouse will own property worth 1 million 750 thousand rubles. Accordingly, to receive the maximum guaranteed deduction - 260 thousand rubles. - it will not work, for this the cost of real estate should be 2 million rubles.

Therefore, in terms of filing a tax deduction, joint ownership may turn out to be a more profitable option. There is no defined share in it. Therefore, the spouse can go to the tax office and issue a deduction for the full cost of the apartment. True, in this case, you will have to issue an additional document from the other spouse for submission to the Federal Tax Service, confirming the right to use the deduction for the apartment for yourself. It can also be noted that the husband and wife can "divide" the apartment for deduction in any proportion. That is, for example, one spouse can “give” 3 million rubles to another for a tax deduction, and keep 500 thousand rubles for himself.

Such an opportunity is useful if, for example, the wife who bought the apartment goes on maternity leave. Her income is not enough to receive tangible deduction payments. In this case, she "assigns" the right to her husband to receive appropriate compensation from the state for the apartment she bought. An important nuance is that if one of the spouses completely “transferred” his share in the apartment for deduction to another, then he himself does not lose the right to apply for a similar tax preference later. Of course, only if he acquires new real estate, since the one that is jointly owned, he “assigned” legally. Or, as an option, he will be “given” the right to receive a deduction on it in the same way as he did on the previous apartment.

Joint ownership in a peasant economy

Another statutory scenario of common joint ownership of property can be realized if the owners run a farm together. This type of association is possible due to family ties or because of stable partnerships within the framework of farming activities.

The property that belongs to a peasant farm belongs, therefore, to its participants on the basis of the right of common ownership, unless otherwise formulated in legal acts. Thus, common ownership of land, houses, plantings, inventory, equipment, transport, livestock, and poultry is established. In general, everything that is related to the agricultural business. It is assumed that each member of the association will have equal opportunities to receive the fruits and other products of farming activities in the process of using common resources.

As for the disposal of property that is in the common joint ownership of farmers, the key rule here is the equality of all participants in the association in terms of the use of resources. At the same time, a private property management model can be determined at the level of agreements between the participants in the association - this is stated in the provisions of the 4th article of the Federal Law "On Peasant Farming".

It should be noted that, according to the law, the head of the association is considered the main subject of transactions in which the use of farm resources is expected. However, he must carry out his actions exclusively in the collective interest. Responsibility for the legal consequences of the agreements concluded by the head of the farm lies with the association in solidarity.

Division and allocation of property in farmer associations

How is separation from common joint property carried out in farmers' associations? The main source of law here is the law noted above. The 9th article of the Federal Law “On Peasant Farming” states that when one of its participants leaves the association, in particular, the land plot, as well as the means of production, are not subject to division. However, the farmer is entitled to expect compensation commensurate with his expected shares. The term of its payment is determined by mutual agreement of the participants in the economy. It is possible to appoint him in court. An important nuance: even if a person left the farm, then for another two years, according to the law, he must bear subsidiary liability, commensurate with the size of the previous shares, for the obligations of the association.

As for the division of the common farming business, it usually assumes that several independent ones will be created on the basis of a single farm. At the same time, the common property is divided so that each farmer can subsequently keep all the production processes established in the association. That is, each owner of a new independent farm must receive his own tractor, his own territory for sowing, inventory and other resources.

The property is defined by law or contract. The right of common shared ownership provides co-owners with the opportunity to own, use and dispose of their property, which is a single entity.

Each participant in common ownership has a certain share in the ownership of the thing. Shares of participants in common shared ownership are considered equal, unless otherwise provided by law or by agreement of the parties. An agreement of all participants in shared ownership may establish the procedure for determining and changing their shares, depending on each of them, in the formation and increment of common property.

A share in the right of common ownership is a certain property value, therefore, each participant in shared ownership can independently dispose of it.

Various opinions have been expressed in the legal literature regarding the legal nature of a share in common shared ownership:

• • the share is recognized as nothing more than a share in the ownership of common property;
  • a share can be either real or ideal (real shares are called shares that are individualized in kind by accurately designating a part of a thing belonging to one or another co-owner, in contrast to ideal shares, which are not distinguished in kind, but are defined as a fraction in common property) .

Exercise of the right of common shared ownership

The content of the right of common property is the traditional powers to own, use and dispose of property. However, since there are several co-owners, it becomes necessary to achieve their consent, to form a common one in the exercise of these powers. Therefore, the possession and use of property in shared ownership is carried out by agreement of all its participants; if it was not possible to reach an agreement, then the procedure for possession and use is established by the court.

At the same time, the scope of the participant's powers, as a rule, is related to the size of his share in the common property right. A participant in shared ownership has the right to be given into his possession and use of a part of the common property commensurate with his share. In the absence of such an opportunity, the co-owner has the right to demand compensation from other co-owners who use the property attributable to his share. Owning and using property, co-owners can receive fruits, products and other incomes, which, according to Art. 248 of the Civil Code enter into the common property and are distributed among the participants in shared ownership in proportion to their shares, unless otherwise provided by the agreement. Otherwise, in particular, it may be provided for by a simple partnership agreement (Article 1048 of the Civil Code).

Since the right of ownership provides its owner not only with the opportunity to own, use and dispose of property, but also imposes on him the burden of bearing all the costs of its maintenance (Article 210 of the Civil Code), insofar as the right of common ownership implies that the co-owners bear certain expenses for the maintenance of property. The legislation distinguishes two groups of expenses borne by co-owners:

1. 1. obligations of a public law nature (taxes, fees, other obligatory payments;
   2. expenses for the maintenance and preservation of property.

In both types of these expenses, each participant in shared ownership is obliged to participate in proportion to his share.

When considering such authority as an order, one should distinguish between:

1. 1. disposal of property that is in common shared ownership of all co-owners;
   2. disposal of shares in the right of shared ownership.

In the first case, the disposal of property is carried out by agreement of all participants. It is important to note that if the parties fail to reach an agreement, they cannot apply to the court for resolution of the dispute, since the consent of each co-owner is mandatory and therefore cannot be replaced by a court decision.

As for the right of the co-owner to dispose of his share in the right, other rules apply here. Each participant in common shared ownership has the right to dispose of his share at his own discretion: sell, donate, bequeath, give in, etc., and the consent of other co-owners is not required for this. However, the right of the co-owner to dispose of his share in the right to property for compensation has certain restrictions established in Art. 250 GK.

Right of first refusal

If a share is sold by its co-owner to a third party, other participants have the right to purchase it first at the price for which it is sold, and on other equal terms. Therefore, when alienating a share to an outsider, the seller of the share is obliged to notify the other participants in shared ownership in writing of his intention, indicating the price and other conditions on which he sells it. The law does not establish any requirements for such notification. It can be a letter, fax message, telegram, etc. The main thing is that this requirement be met and in the event of a dispute, the co-owner alienating his share could provide evidence of proper notification of other co-owners. In particular, in order to avoid problems in proving the fact of a notice, it is proposed to make a notice with the participation of a notary (Article 86 of the Fundamentals of the Legislation of the Russian Federation on Notaries).

Changes since 01/01/2017

The seller of the share must notify in writing other participants in shared ownership of the intention to sell their share to an outsider, indicating the price and other conditions on which he sells it.

If the other participants in the shared ownership do not acquire the share being sold

• • in ownership of real estate within a month, but
  • ownership of movable property within ten days

from the date of notification, the seller has the right to sell his share to any person. In the event that all other participants in shared ownership renounce in writing the exercise of the pre-emptive right to purchase the share being sold, such share may be sold to an outsider before the specified deadlines.

The specifics of notifying participants in shared ownership of the intention of the seller of a share in the right of common ownership to sell his share to an outsider may be established by federal law.

The right of pre-emption of the alienated share can only be done by the co-owner, since the law establishes an imperative rule prohibiting the assignment of the pre-emptive right (paragraph 4 of article 250 of the Civil Code).

Failure to comply with the established rule, i.e. the sale of a share in violation of the right of its primary purchase by other co-owners does not mean the invalidity of the transaction. However, any participant in shared ownership has the right, within three months, to demand in court the transfer of the rights and obligations of the buyer to him (clause 3 of article 250 of the Civil Code). If such a requirement is satisfied, the person in the obligation is replaced.

Other participants in common shared ownership may also demand the transfer of the rights and obligations of the buyer to themselves when the co-owner who alienates the share has changed the price or other essential terms of the contract of sale.

The pre-emptive right to purchase is applied in case of alienation of a share only for and exchange. When a share is alienated under other compensated agreements, for example, under an annuity agreement, the right of pre-emption does not arise from other co-owners. The pre-emptive right to purchase is also not valid when selling a share at a public auction held in the absence of the consent of all participants in shared ownership in cases and in compliance with the rules provided for in paragraph 2 of Art. 250 of the Civil Code and other normative acts.

A share in the right of common ownership passes to the acquirer under the contract from the moment the contract is concluded, unless otherwise provided by agreement of the parties (clause 1 of article 251 of the Civil Code). The transfer of a share in the right of common ownership under an agreement subject to state registration is carried out at the time of its state registration.

If a co-owner sells a share to another co-owner, then the pre-emptive right to purchase does not apply, and if several participants in common shared ownership wish to acquire a share, the right to choose the buyer belongs to the seller.

Termination of the right of common shared ownership

Shared property may be divided among its participants by agreement between them. The division of property means the termination of common property. Each of the former co-owners will own a new object of ownership, formed as a result of the division, which they have the right to independently own, use and dispose of.

A participant in shared ownership has the right to demand that his share be separated from the common property. When allocating a share, the common property will be preserved only in relation to the remaining participants. The former participant in shared ownership ceases to be a co-owner, but becomes the owner of the allocated property - a new object of law. Both division and division, as a general rule, must be made by agreement between the participants. If the participants could not reach an agreement on the method and conditions for the division of common property or the allocation of a share, the dispute may be resolved in court. If the allocation of a share in kind is not allowed by law or is impossible without disproportionate damage to property in common ownership, the separated co-owner has the right to pay him the value of his share by other participants in shared ownership (paragraph 3 of article 252 of the Civil Code).

The court has the right to refuse a claim by a participant in shared ownership for the division of his share in kind, if the division is impossible without disproportionate damage to the property in shared ownership. The disproportion between the property allocated to the participant in kind and his share in the right of ownership is eliminated by the payment of an appropriate amount of money or other compensation.

In exceptional cases, the court may, even in the absence of the consent of the co-owner, oblige the other participants in shared ownership to pay compensation to him. This is possible under the following circumstances: the share of the co-owner is insignificant; the share cannot be realistically allocated; the co-owner has no significant interest in the use of the common property.

Foreclosure on a share in common property is carried out both in shared and joint ownership, with the only feature that in case of joint ownership it is first necessary to determine the share of the participant.

Hello.
I continue to parse your letters:

"Good evening. Tell me, please, what is the fundamental difference if the spouses issue an apartment in shared ownership (50 to 50) or jointly?

On the one hand there is a difference, on the other hand there is no difference.
What is the fundamental difference? What does "participatory ownership" mean?
This means that the spouses clearly defined: to whom what share belongs. (One - half of the apartment, the second - half of the apartment: not 49 to 51, not 40 to 60, namely equally: 50 to 50.

Another thing is that the shares are real, there are ideal.
That is, the ideal shares are those that do not correspond to the area of ​​​​any of the rooms, but, as it were, “torn off from life”, that is, the ideal share of 50% of the apartment - it can be in one room or in another room, and (if three-room apartment) and in the third room...
And where exactly - nobody knows. Until the spouses agree (or the former spouses do not agree): what, ... how, how to make these ideal shares real. That is, someone must in this case give up the right to some of their meters, and someone, on the contrary, acquires this right.

But back to our question.
So, the spouses make out an apartment 50 to 50 or joint ownership.

What does "joint ownership without determination of shares" mean?

This means that my wife and I do not know who owns what share.
That is, we own the apartment jointly.
And she owns, say, 1%, and 99% to me, or vice versa, she owns 99%, and I own one percent, or, conversely: she owns 50% and me 50% - it doesn’t matter: we own apartments jointly. In case of a divorce, the court, as a rule, considers that the spouses, when purchasing an apartment, had equal rights to purchase this apartment, once they were registered in common joint ownership. And, as a rule, in 99 percent of cases, it passes from joint ownership to shared ownership, that is, it divides the property in half.
But this is “as a rule”, because sometimes it happens that due to the accumulations previously made by a person, which were made before his marriage, a person formed some kind of
money supply, and a person has already "entered the purchase of an apartment" with this excess money supply.

That is, let's say the spouse contributed, say, 200 thousand and the spouse contributed 2 million. And with these two million two hundred thousand they bought an apartment.

In this case, if it is possible to prove that there was such a distribution of funds when acquiring an apartment, the court may award a larger share of the apartment to one of the spouses, and a smaller one to someone.
But, as a rule, as I said, in 99 percent of cases, in the event of a divorce, the court passes from common joint to shared ownership, by dividing the property clearly in half: you have half, dear wife, I have half of our joint apartment.

In this case, the court arises when? When there is some kind of dispute, when people do not agree with something and cannot agree on something themselves. If people agree on everything, then, as a rule, the court is not needed. And, in this case, the spouses can agree that, for example, she owns 0.1 apartments, I own 0.9.
Maybe?
Maybe.
Can we document our agreements, by means of an agreement on the definition of shares?
Can. And it will also be legal.
Can we go to court with this decision of ours?
We can have the court fix our decision on the division of common property.

That is, what happens: on the one hand, we need the division of shares for the court in the event of a divorce, but there is another instance when we may need to divide the shares (at least indicate which share belongs to which of the spouses). This organization, this authority is the tax inspectorate.
Please note: the division of an apartment into shares (actual and for the tax office) are two different things.

That is, if we, for example, have property with our spouse registered in common joint ownership without determining shares, then in order to determine who owns what (for example, in a divorce), we must first move from common joint to shared ownership.
That is, to divide our shares, our whole apartment into shares.

But when we are dealing with the tax inspectorate, then we ourselves, by agreement with the spouse, agree what share of the apartment will belong to me (for tax purposes and to receive a deduction for this apartment), and what share to her.

A simple example: let's say an apartment costs 3 million rubles.
As a buyer of an apartment, I have a tax deduction of 2 million rubles.
And the spouse, for example, sits at home, does housework, does not work.
That is, what happens?
I go to the Tax Inspectorate and say that my wife and I have agreed (for tax purposes) to determine our shares as follows: that, for example, she owns a third of the apartment, and I own 2/3 of the apartment.

The apartment, as we remember, costs 3 million. That is, it turns out that I bought a share of an apartment worth 2 million and I have 2 million - a tax deduction. I use my tax deduction, in this case, in full.
Well, what about your wife?
Wife can't use it yet.
Why?
Because sitting at home with children, she has no income on which she would pay taxes.

If our shares are clearly defined (50% for her and 50% for me), then in this case, we cannot come to the tax office and say: “Let's recalculate our shares for tax purposes.”
In this case, it turns out that the cost of the apartment is 3 million. My share is worth one and a half million (half of the apartment), her share is also worth one and a half million.
And even though I am entitled to a $2 million tax deduction, that tax deduction (which I can use) is no more than the value of the property I purchased.
And I bought a share of an apartment worth, respectively, one and a half million.

That is, for tax purposes, it is more profitable to register an apartment in common joint ownership without determining shares.
Moreover, you can apply for one spouse. The second spouse, in this case, has little risk.

Because what is acquired by spouses during marriage is jointly acquired property. And if the apartment is registered, for example, in the name of the husband, then in the event of a divorce, the wife can always demand the "lion's share" from this apartment.
(Well, the apartment was bought with the general money - it means: “Come on, dear, give me half of the apartment. And I will have my own share of the apartment.”)

Thanks for attention.
.
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