The procedure for registering a deed of gift for a land plot

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Published: November 26, 2016

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If relatives have a need to transfer real estate to each other, including land plots, then the best option for them would be to draw up a gift agreement.

Changing the ownership of land through a deed of gift has a number of advantages, such as the availability of tax breaks and a simplified procedure for drawing up and registering a contract compared to a sale and purchase.

• Legislation
• Features and Benefits
• Procedure
• Features of donating a share of land
• Registration and fees

Legislation

Chapter 32 of the Civil Code regulates the process of donation, paragraph 3 of Article 574 states the need for state registration of donations of real estate.

The Tax Code classifies the receipt of property as a gift as a type of individual income and taxes it, but exempts close relatives from it (Article 217 of the Tax Code, clause 18.1).

The procedure for registering documents for donations is set out in Federal Law N122-FZ.

Features and Benefits

So, when relatives donate real estate to each other, they are exempt from all payments, with the exception of the fee for re-registration of ownership.

Payments for registering a gift agreement are not charged in accordance with the amendments to the Civil Code of March 1, 2013, and the Tax Code exempts the donee from income tax when receiving land into ownership. But this relief is valid only when donating a plot of land to relatives. This category includes:

• Parents and children (including adopted children);
• Grandfathers, grandmothers and their grandchildren;
• Official spouses;
• Brothers and sisters with at least one common parent.

Family ties must be documented. Examples of supporting documents include birth certificates, stamps in passports about marriage and the presence of children, certificates from the registry office and guardianship authorities. They are attached to the main package of documents when registering an agreement with Rosreestr.

If real estate is gifted to non-close relatives (cousins, nephews, great-uncles, etc.), then the recipient pays a standard income tax of 13% of the actual value of the land.

Family ties do not cancel the general restrictions on gifts established by the Civil Code. Thus, donation cannot be made:

• Minor children;
• Incapacitated citizens;
• Workers of social and medical institutions;
• Employees of state and municipal structures, military personnel.

In these cases, it is necessary to use other methods of transferring land, for example, through the execution of a sales agreement.

The main disadvantage of donation compared to sale is the possibility of its cancellation in some exceptional cases.

How to register a deed of gift for a house and land

After completing the deed of gift for the house and land, the parties to the transaction must prepare a package of documents and submit information about the concluded agreement to Rosreestr. Information about existing legal relations is checked for legality and entered into the Unified State Register of Real Estate.

List of documents

For state registration of a donation agreement for a house, the following is required:

• three copies of the deed of gift;
• application (filled out according to the form approved by order of the Ministry of Economic Development No. 920 dated December 8, 2015);
• copies of identification documents of participants;
• title documents for the house and land;
• receipt of payment of state duty (for individuals it is 2,000 rubles);
• extract from the house register;
• technical certificates from BTI.

Two applications for registration of the agreement are submitted: one is drawn up by the donor, the second - on behalf of the recipient. One of the parties to the transaction or a third party can submit information to Rosreestr by providing a notarized power of attorney.

Procedure

The algorithm for the gratuitous transfer of land consists of the following steps:

1. Promise of giving. This action is optional. The donor may promise to complete the donation of land within a certain period of time. If a promise is made in writing in accordance with official forms, then it can function as a contract;
2. Collection of documents;
3. Drawing up the text of the contract;
4. Submission of applications to Rosreestr and state registration of transfer of ownership.

The required package of documents consists of:

• Passports of the parties;
• Cadastral passport of the site and its plan;
• Certificates of land ownership;
• Extracts from the house register, if the plot is sold together with residential buildings;
• Certificates of absence of arrears in tax payments for the site, as well as certificates of absence of collateral obligations;
• Information about encumbrances (lease rights, easements) or their absence;
• Spouse's permission to make a gift if the plot is in common family shared ownership;
• The contract itself and applications to Rosreestr;
• Documents confirming family ties.

An agreement on donating a plot of land to a close relative has a prescribed form and includes:

• Personal data of the parties to the transaction;
• Data about the site: location, address, cadastral number, its purpose;
• Nature of the agreement (donation);
• Legal acts that are the basis for donation;
• The contract price, consisting of the market or cadastral price of the donated property;
• Data on other real estate objects on the site;
• Data on debt obligations and encumbrances or data on their absence;
• Conditions for canceling a donation. In general, such a condition is the infliction of serious harm to the health of the donor by the donee. By agreement between the parties to the agreement, it is possible to include some additional conditions. For example, a donation may be canceled if items of non-material value to the donor are damaged.
• Signatures of the parties and the date of the agreement.

A form (sample) of a land donation agreement between relatives can be downloaded here.

Rules for document execution

If the gift is a house and a plot of land, then such a gift must be documented. Important! The deed of gift is a gift agreement, so it must be drawn up correctly and taking into account the requirements of the law.

The transaction must be concluded solely by mutual consent, and even the donee can refuse it, since due to the fact that expensive property is being donated, then if he is not a close relative of the donor, then he will have to pay a significant amount of money for this gift in the form of tax

Since the deed of gift involves the gratuitous transfer of property, it is not allowed for the document to contain any conditions for the recipient. If there are certain requirements, then such an agreement should not be called a deed of gift, but it is best to draw up an exchange agreement.

If a document is drawn up for a private house, then simultaneously with this property the land plot on which it is located is transferred to the recipient. When donating a house, some features are taken into account:

• if the owner of the house has registered the land under it as his property, then when drawing up the gift agreement, it is important to indicate that not only the building itself, but also the land goes to the recipient, therefore both of these gifts are drawn up in one document;
• if the deed of gift indicates only a share in the house, then at the same time the corresponding share in a plot of land is transferred;
• Situations are often considered when a house is built on land that the owner of the structure can only use on the basis of a long-term lease or under other conditions, and in this case the right of use passes to the recipient.

How to challenge a deed of gift for an apartment? Read the link.

Thus, if a deed of gift is issued for a house, then this document must certainly contain information about the land plot on which this building is located, since these two objects are inseparable.

In what form is a gift agreement drawn up?

This document must be in writing, so it is recommended to find a special form on the Internet in which all information is entered.

There is no requirement in the law to notarize gift agreements, however, in order for a copy of this document to be retained by the notary, and also to avoid problems with a possible challenge to the document, the parties may decide to have it certified by a notary, but the recipient will have to pay all costs, although people can split expenses equally.

Additionally, registration of the deed of gift with Rosreestr is not required, but the transfer of ownership must certainly be registered. This results in the donee only having to pay a fee to register his new property.

The cost of re-registration of a house is 2 thousand rubles. Also, if the form of the document is correctly chosen, there is no need to create a deed of transfer, but at the request of the parties it is possible to additionally create one.

How this document is created

A deed of gift can be easily drawn up by the donor himself, but to do this, he must carefully understand the structure of the document, indicate current information regarding the residential building and the plot of land on which it is located, and also take into account other nuances.

What documents are needed to deed a house?

Certification of this agreement by a notary is not required, but is allowed, so if the donor has doubts about the correctness of the document, he can contact a specialist. The notary will not only prepare the correct form of the document, but will also advise clients on many other issues.

His archive will always have a copy of this gift agreement, so if the parties to the transaction lose their copies, they will always be able to restore the documentation. If in the future third parties try to challenge the deed of gift, the notary will be involved as a witness to the legality of the transaction.

Features of donating a share of land

Donating a share of a land plot has its own characteristics.
The size and location of shares cannot be chosen arbitrarily by the parties; the necessary procedures are official land surveying and registration of shares with the administration. Only after land surveying and the issuance of cadastral titles to the shares will the owner be able to dispose of them as separate objects, including being able to give them to relatives.

Shares have a legally established minimum area, depending on the region of the site. The transfer of ownership for a share of a smaller area will not be registered.

Every citizen of the Russian Federation can lease land for private plots from the state. Do you have a large family and want to buy an apartment with a mortgage? Find out what programs you can use. Read our article. In some cases, you can pay off your mortgage using maternity capital. You can find out what documents you will need for this here.