All about the pros and cons of a deed of gift for an apartment: what tax is it subject to and what are the advantages and disadvantages in case of divorce?

What laws govern this?

The donor’s right to issue a deed of gift for a real estate property is regulated by the provisions of the Civil Code (Civil Code) of the Russian Federation on the gift agreement.
There are no restrictions on the implementation of the gratuitous agreement. The Family Code (FC) of the Russian Federation has approved a list of close family relationships from a legislative point of view. An apartment that is the property of a person, or a share belonging to him, can be given as a gift to a relative at the discretion of the owner, for various reasons.

Reasons for the procedure

The basis for presenting a deed of gift to a relative is the voluntary desire of the owner of the property. At the same time, the legislation provides for restrictions on the delivery of valuable gifts worth more than 3,000 rubles on behalf of minors and incapacitated persons.

Based on the registration of the deed of gift, the apartment passes into ownership from the donor to the recipient. Along with the re-registration of real estate, the new owner of the property is also transferred to the obligations related to the received property.

According to paragraph 2 of Art. 576 of the Civil Code of the Russian Federation provides for the following restrictions on the registration of a deed of gift for real estate:

• A joint share property can be donated only with the permission of all co-owners. When transferring a share in real estate as a gift, it is necessary to take into account the provisions of the Law on Registration of Real Estate, which stipulates that agreements related to a share of property must be certified by a notary.
• When concluding such an agreement, it is necessary to be guided by Art. 574 of the Civil Code of the Russian Federation, that is, a gift agreement can be drawn up both orally and in writing.
• At the same time, when donating an apartment, the agreement must be registered with Rosreestr, therefore, it must be concluded in writing.

Features of the donated real estate

Like any transaction, donation has its positive and negative sides.

The main advantage of the gift agreement is that it does not require justification for the owner’s decision, even if the housing is donated to a complete stranger. Under a gift agreement, the apartment becomes the property of another person free of charge, and the person who accepts the property as a gift will be able to dispose of the apartment at his own discretion, namely: sell, rent, inherit by will and donate.

Another feature is that you can give either the entire apartment or a certain share of it as a gift.

The main disadvantage is that even after the recipient has issued a certificate of ownership, this agreement can be challenged in court. If everything is formalized as it should be and as required by law, then it will be almost impossible to terminate it.

Features of gift agreements

The deed of gift establishes a change of ownership, namely, from the person who gives to the person who accepts the gift.

Thus, as in any civil legal transaction, there are at least two parties:

• The one who prepares a gift on his own behalf (donor);
• The one who accepts the gift (the recipient).

A sample of a standard apartment donation agreement, in 2020, does not require a Rosreestr certificate.

Most often, such transactions are concluded between close relatives. Causes:

• The meaning of the gift remains;
• Ownership is transferred to a loved one;
• According to the model of an apartment donation agreement, property is transferred free of charge between close relatives. A family person is not obliged to pay for the purchase of an apartment and other real estate.

If you donate money to buy an apartment, you can draw up a sample target agreement, but this is not necessary.

In order for the deed of gift to have legal force, such a document must be correctly drawn up and signed by both parties to the transaction. Otherwise, the legislation does not provide standard forms and samples. A template for an apartment donation agreement is available on the Internet.

Who cannot sign a gift agreement

Minors who have not yet received a passport at age 14 are not allowed to sign. The legal representative does this instead. Often this is a parent; if the child is not adopted, then a guardian or other representative. Also, a minor child under 14 years of age does not have the right to sign a sample agreement for the donation of a share of an apartment.

Incapacitated or partially incompetent persons are prohibited from signing papers. This category cannot participate in any civil transactions at all.

Is it possible to refuse a deed of gift?

A gift does not always have a positive meaning for the recipient. The apartment may be in disrepair or in an old building. In such situations, when the costs exceed the value of the gift received, the recipient is unlikely to want to take on such obligations.

In this case, you can refuse the gift even before completing the paperwork. To do this, the refusal must be written.

If an apartment is transferred from mother to daughter using the model of a gift agreement, which is located on the outskirts of the village and requires major repairs, the daughter has every right to refuse such a “gift”.

Taxes

For private individuals, donations are taxable because accepting an apartment enriches their financial situation. But this applies only to those cases when the parties to the transaction are strangers to each other, or relatives who are not united by close family ties.

For example, if an apartment is given as a gift from a father to his son, then there is no need to pay tax. But in a situation where such a gift is presented by a cousin’s uncle to his nephew, according to the law, 13% of the value of the gift must be paid. By the way, if an apartment is transferred to minor children from people who are not closely related, the tax is paid by their legal representatives, following the example of a gift agreement.

The tax payment increases if the deed of gift is a person of foreign citizenship. The same fees are provided if a sample agreement for the donation of a share of an apartment is registered in Rosreestr.

Regulatory regulation

Basic legal acts

Depending on the location and individual characteristics, check the possibility of regulation by local legal acts.

How to draw up a deed of gift for a share in an apartment

The entire list of those categories of citizens who belong to close relatives is specified in the law. Therefore, in order to avoid tax, it is necessary to raise documents that indicate the degree of relationship . These include birth, marriage and adoption certificates. A copy of the documents must be submitted to the tax authority .

Previously, gift transactions gained a bad reputation because they were the subject of various fraudulent schemes, especially with the participation of the donor's guardians or government officials who took part in the registration of such transactions. The legislator took this into account and introduced a ban on the execution of gift agreements for legal representatives of children under 14 years of age, as well as on behalf of incapacitated citizens.

Who is a close relative?

Family relations in the Russian Federation are regulated by the RF IC. According to clause 2. Art. 14 of the RF IC, close relatives include:

1. Children.
2. Father and mother.
3. Grandmothers and grandfathers.
4. Brothers and sisters, if one of the parents is common.
5. Grandchildren.

Such kinship, provided for by the RF IC, is established for the inadmissibility of marriage unions between them.

In paragraph 4 of Art. 5 of the Code of Criminal Procedure of the Russian Federation it is noted that close relatives include parents, spouses, children, grandparents, grandchildren, sisters and brothers, as well as adoptive parents and adopted children. The approved list of relatives is used to make it possible not to provide evidence against the listed category of citizens.

Persons listed in the Investigative Committee of the Russian Federation and who received a deed of gift, in accordance with clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, are exempt from taxes.

Sample agreement for the gift of a share in an apartment between relatives and strangers

Registration of the gift agreement is carried out at the branch of the Federal Registration Service (Rosreestr) at the location of the apartment. Registration is carried out on the basis of a written application to the Rosreestr of the parties to the agreement with an entry about the owner in the appropriate registration book.

1. Date and time of conclusion.
2. Personal data of the parties (full name, citizenship, marital status).
3. Passport details of the parties.
4. SNILS data.
5. Maximum information about the apartment, including area and number of rooms.
6. Exact full address.
7. Data on title documents.
8. Personal signatures.

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Benefits of a gift transaction

Like any transaction involving the re-registration of real estate, the transfer of a donated apartment is carried out by drawing up an acceptance deed.
At the same time, the donation procedure has both advantages and disadvantages compared to other transactions. The benefits of donation include:

1. Fast registration. If the value of the deed of gift is less than 3,000, the transaction can be concluded orally, without contacting a notary. If necessary, the agreement and transfer of real estate can be completed on the same day.
2. The share of the owner of the property can be gifted to any person, that is, the rule about the advantage of another person in acquiring it when selling it does not apply here.
3. The deed of gift, practically, cannot be challenged by a third party, since the owner is alive and is able to independently confirm his will. Even when faced with fraudulent schemes, the donor can challenge the deed of gift by proving fraud.
4. The gift agreement can be confirmed by a notary, which ensures the “purity” of the transaction.

Documents for registration of an apartment donation agreement

When concluding a donation agreement, you will need to present the following materials:

1. Donation agreement – ​​in 3 copies.
2. Petition of the parties to the state. registration of an agreement to transfer the right to own property.
3. Receipts confirming payment of state duty in the amount of 2,000 rubles.
4. Passports of the parties or other identification documents.
5. Tax registration certificate.
6. Certificates of title for living space.
7. A form certifying that the apartment belongs to the donor.
8. “OK” for the transaction of the donor’s spouse, certified by a notary or a certificate confirming his status as single.
9. Form from the BTI about the value of real estate.
10. Certificate of persons registered in the living space (from the house register). If children live there, permission from the guardianship structures will be required.

To enter into an agreement to donate living space, a minor will need to provide:

• Passports of an adult and a teenager (for a teenager under 14 years old - birth certificate).
• Marriage form from parents (or certificate of single status and alienation of apartment, certified by a notary).
• Certificates of title for living space.
• Housing appraisal document.
• Guardianship permission.

Registration of a donation agreement for living space in Rosreestr must be carried out within 10 days. If shortcomings are found in the documents, they are returned, with a time period provided to correct errors and re-send the documents to the registration structures.

Note. The recipient of the deed of gift, if he is not a close relative, will have to pay a tax equal to 13% of the price of the donated apartment. This rule also applies to children.

Tax on gift of real estate to non-relatives: features

By the way, strangers, when signing a gift agreement (as donees), pay the same amounts as distant relatives in a similar matter. The rules are the same for everyone. However, despite such a simple system, according to which loved ones do not pay, everyone else is obliged, there are more than enough features here. And if you don’t know them, you can get into trouble with the law.

What is special about this agreement? For example, it has already been said - the procedure and amount of payment of gift tax. The thing is that, according to the law, relatives are completely exempt from this responsibility. This is probably why many people try to give real estate to family members.

How to register the donation of apartments in 2020

When drawing up a donation agreement, the parties are required to complete step-by-step actions, culminating in the registration of ownership of the donated housing in Rosreestr.
Only after filling out a record about the new owner in the Unified State Register will the transaction be considered completed. The step-by-step instructions for registering a deed of gift are as follows:

1. Collecting the necessary materials.
2. Registration, signing of the deed of gift and certification by a notary.
3. Sending materials to Rosreestr.
4. Obtaining an extract from the Unified State Register of Real Estate.

So, let's look at each step of the deed of gift registration in more detail.

First step. Collecting the necessary materials.

Each document collected must confirm the condition of the property at the time of the transaction. So, one paper confirms that the housing is not encumbered, the other shows the presence/absence of utility debts, the third confirms the donor’s right to own the apartment. What is noted in the collected materials will determine whether the home owner has the right to issue a deed of gift for his property.

Thus:

• A certificate of ownership of housing demonstrates the reasons for the donor’s acquisition of the object that he decided to donate.
• An extract from the Unified State Register contains information about the housing, its owners and the presence/absence of encumbrances. If the housing is seized or mortgaged, the notary will refuse to certify the deed of gift.
• A certificate of the presence/absence of debt is issued on the basis of a personal account opened with municipal structures. If there is a debt, it will also be impossible to notarize the gift agreement until the debt is repaid.
• Thanks to a certificate of family composition drawn up on the basis of the house register, if the housing belongs to family members, the notary will require, when drawing up a deed of gift, the consent of the family members for the gift.
• A technical passport for housing can reveal redevelopment done by the owner. If they are illegal, then until the owner legalizes them, he will not be able to donate the property.

Second step. Filling out the contract.

An agreement worth more than 3,000 rubles is concluded in writing. There is no unified template for such a document, so it is filled out in a custom style. At the same time, you need to follow the generally accepted rules for filling out business papers and follow the structure of the document.

The agreement will need to show:

• Name of the form, i.e. "Deed of Gift".
• The date of its signing and the locality where it was drawn up.
• The preamble displays the details of the parties to the agreement (full name, address, passport details, contacts).
• In the “Subject of the agreement” section, you need to display the entry: “The donor gave freely, and the recipient received as a gift...”. Without a mark that the donee has accepted the gift, the transaction will not receive legal status.

Next, fill in the characteristics of the housing, outlining the address, area, number of rooms and other data corresponding to the certificate from the Unified State Register of Real Estate.

• The basis on which the donor is considered the owner of the property.
• Estimated cost of the apartment.
• A list of persons registered in the residential area, or a display that the housing is vacant.
• Marking the legal capacity of the parties to the transaction.

Confirmation from the donor about the legal “purity” of the living space.

• Then fill out the section on the timing of the transfer and the procedure for executing this activity.
• Next, fill in the sections in which you need to display:
• Rights and obligations of the parties.
• Resolution of disputes when they arise.
• Registration of the agreement.
• Final provisions.
• The completed gift agreement is signed by the parties to the transaction and certified by a notary.

Third step. Sending materials to Rosreestr.

The collected documents are sent to the registration structure for the final registration of the deed of gift.

To do this, you will need to come to the Rosreestr department and write a petition to each participant:

• To the donor about deregistration of living space
• To the person who accepted the gift, about acquiring the right to own an apartment.

These petitions are handed over to Rosreestr employees, with attached materials, a list of which can be found here, and you can only wait for the decision of this structure.

Step four. Obtaining an extract from the Unified State Register of Real Estate.

No later than 10 days, Rosreestr is obliged to issue an extract from the Unified State Register of Real Estate to the person who received the deed of gift, which will indicate the completion of the procedure for registering the deed of gift.

Note. You can also register through the MFC. To do this, participants in the transaction can pre-register through the State Services portal for an appointment and submit the prepared documents. On the appointed day, participants are required to arrive at the MFC and purchase extracts from the Unified State Register.

State duty amount

Registration of any agreements on the transfer of real estate is subject to state duty. According to paragraph 21 of Art. 333.33 of the Tax Code of the Russian Federation, the amount of the fee for registration or renewal of registration of the right to own property is equal to 2 thousand rubles for individuals.

When registering the right to own real estate, a legal entity. person will need to pay 22,000 rubles.

How to donate an apartment

According to current legislation, an apartment is defined as a separate structure in a multi-apartment residential building. This structure may consist of several residential and support spaces. In order for the gift of an apartment to a stranger to be legal, it is important to draw up the correct agreement. A document between strangers must be in writing and must be certified by a notary.

Registration of donation

At the time of drawing up the deed of gift, the following data is entered into the form:

• The exact address of the apartment.
• Floor.
• Number of rooms, total area.
• Condition of housing, presence of defects.
• All data is according to the documentation.
• Other notes.

Registration of donation

About taxation

By law, the country has a tax on gifts between strangers. This means that as soon as the donee takes possession of the property, he is obliged to pay tax. The amount is calculated at the established rate, taking into account the market price for the given living space. To determine the value, you need to contact an expert bureau, where employees will evaluate the property. By the way, the valuation amount is also included in the donation agreement.

Registration of donation

What will donation lead to?

Real estate is usually given as a family gift to close relatives. Moreover, the transaction is not just a formal “re-registration” of housing to another person. As a result of signing a deed of gift, a number of significant consequences will arise that the donor and the recipient need to remember.

Rights of the new owner

The new owner of the apartment receives the full range of owner rights according to the documents. He can use the apartment at his own discretion: live in it independently, rent it out, for free use, pledge it as security for loans, sell it further, donate it, bequeath it, and otherwise deal with the housing.

At the same time, he does not need to ask permission from the former owner, regardless of the presence of family ties.

Standard owner responsibilities will be added to the rights:

• pay for utilities and maintenance of common property of the apartment building;
• pay apartment taxes annually;
• use the apartment in accordance with its intended purpose.

Attention. The new owner will not have any special obligations in relation to the donor (for example, to support him, to allow him to live in the apartment or to use it).

Is it possible to cancel a donation?

As a general rule, it is impossible to cancel a transaction of donating an apartment without a reason after registration of rights. This requires serious reasons, which are provided for by law. The donor's desire alone will not be enough in this case.

Grounds for cancellation of donation:

• if the donee has encroached on the life of the donor or his family;
• if the new owner uses the housing for other purposes and worsens its condition, or there is a threat of destruction of the apartment;
• if the new owner died before the donor, and such a condition was stated in the contract.

The listed grounds are specific only to the gift agreement. It can also be canceled on the general basis provided for all transactions. We wrote about how to do this in our previous article.

Lifetime residence in an apartment

The practice of concluding transactions for donating an apartment with lifelong residence is controversial for the following reasons:

• Rosreestr can accept a deed of gift with this condition for rent, which must be certified by a notary.
• Officials may regard this right as a consideration from the donee.

In any of these cases, registration of rights will be denied. If the right of lifelong residence is critical for the donor, it is recommended to use an annuity agreement. Also read about the features of buying and selling with lifelong occupancy.

Taxation

When donating an apartment, income arises from the donee. It is on his side that new property appears, upon acquisition of which he must pay personal income tax in the amount of 13%. The tax is calculated on the cost of the apartment - the cadastral value is taken as a basis. To pay tax you need:

• before April 30 of the year following the registration of the right, submit a declaration of 3 personal income tax;
• pay the tax amount by July 15.

Close relatives of the donor are exempt from personal income tax. To them according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation include:

• spouses among themselves;
• parents - children;
• grandparents - grandchildren;
• brothers and sisters among themselves.

Close relatives do not need to submit a declaration.

Gift deed for an apartment - pros and cons

The first circumstance concerns directly the parties to the gift agreement and its taxation. A gift agreement drawn up between third parties, i.e. not close relatives, is subject to tax. A tax of 13% of the value of the property must be paid by the person who receives the property as a gift. Thus, the donee incurs significant expenses associated with the need to pay tax, and this is an essential circumstance, according to which it is worth thinking about the need to draw up a gift agreement.

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Separately, it is necessary to say about the execution of a donation agreement for a share in an apartment. A person who owns a share in an apartment, as a rule, is completely confident that he can donate it without any problems. However, there are certain legal subtleties here. In particular, a deed of gift for a share in an apartment must be registered with the Federal Reserve Service (Federal Registration Service). Otherwise, the transaction will be considered void. Also, the recipient may refuse to accept the gift.

Step-by-step instructions for donating an apartment

The procedure for donating an apartment includes a number of steps that must be completed sequentially. As a result of the transaction, a record will be made in the Unified State Register of the new owner - the transaction will be considered completed.

The procedure is as follows:

1. We are collecting documents for the apartment.
2. We draw up and sign a gift agreement.
3. We submit documents for registration.
4. We receive the registration result in our hands.

Step 1. Collecting documents for the apartment

The task of this stage is to check whether the apartment has any debts, whether it is free of encumbrances, and whether it complies with the technical documents. The answers to these questions will determine whether you can donate an apartment at all.

Step 2. Draw up a gift agreement - download a sample

The agreement is drawn up in writing. The text specifies a number of conditions that give the contract legal force. The finished document is signed by the donor on one side and the recipient on the other - or their representatives.

The text must indicate:

• Name – gift agreement.
• Place and date of conclusion.
• Full names, addresses, passports of the parties.
• Legal formula: “the donor transferred ownership free of charge, and the donee accepted the apartment as a gift.” It is very important to indicate that the recipient accepted the gift - otherwise the transaction will not take place.
• An exact description of the housing in accordance with the Unified State Register of Real Estate (address, footage, number of storeys, cadastral number, number of rooms, etc.).
• On what basis did the donor own the living space?
• A list of permanent residents, if any, or an indication that the apartment is available.
• The procedure for transferring an apartment.

Additionally, they provide assurances of legal capacity and guarantees from the seller about the legal purity of the property. It is not necessary to indicate the degree of relationship.

You can download sample contracts on our portal:

• gift agreement – ​​does not require certification from a notary;
• a contract of donation of a share in housing must be certified by a notary.

Important! The transfer of an apartment can be formalized either by a separate deed of transfer or by agreement. To do this, indicate in the agreement that it has the force of a transfer document.

What documents are needed to formalize a deed of gift?

Not everyone knows what documents are needed for a deed of gift for a house. It is worth noting from the outset that this process is labor-intensive and time-consuming. To conduct a transaction, you need to prepare a package of documents. Depending on each individual case, the list of required papers is different. The following always remain unchanged in this list:

1. An application requesting registration of the transfer of ownership of real estate from both parties.
2. Passports of the giver and recipient of the gift.
3. A correctly drawn up home donation agreement.
4. Documents for ownership of the house.
5. Papers confirming ownership of the site.

If the property is joint property, the consent of the spouse will be required. For a home purchased after marriage that is not marital property, proof must also be provided. As supporting documents, certificates of inheritance, deeds of gift, or facts confirming the purchase of housing for personal savings are most often provided.

For a legally correct registration of a deed of gift for a house, it is better to consult with a lawyer practicing in this industry. He will accurately indicate the list of papers required to conclude a legal transaction in your particular case.

Most often, the following documents are provided to confirm ownership of a house:

• house book;
• technical certificate;
• certificate of absence of refusal to alienate;
• documents confirming ownership.

According to the law, the donor has the right to dispose of a land plot if the plot is his property. If it is only in use, or is inherited for life, he does not have the right to dispose of it. A land plot has its own package of documents, without which it is impossible to draw up a gift agreement:

1. Plan drawn up by the cadastral service.
2. Certificate of absence of arrears in payment for the land plot.
3. A document confirming permission to carry out alienation.
4. The title deed to the property.
5. Detailed characteristics of all structures built on land.

Depending on the age of the recipient of the gift and the marital status of the donors, the following may additionally be required:

• power of attorney;
• guardian's consent;
• a court decision confirming the deprivation of parental rights;
• agreement on the division of property between spouses,

Attention! For a minor recipient, consent from the natural or adoptive parents will be required.

Donation agreement for a residential building

The donation agreement is drawn up in three copies. You can draw up a document yourself - hire a qualified specialist for this, draw up the papers yourself and confirm their authenticity with a notary.

Procedure for registering an agreement to donate an apartment to a close relative

A deed of gift is a type of title document. Based on it, it is determined that the apartment belongs specifically to Petrova’s daughter and was received according to the model of the 2019 gift agreement as a gift from Petrova’s mother.

As a title document, the form of an apartment donation agreement between close relatives has not been registered since 2013. The ownership right itself is registered in Rosreestr. Let's look at a simple example of how the donation procedure occurs. The spouse wants to give his other half an apartment: what are his actions?

When making a gift from one spouse to another, the property is assigned to personal possession and disposal. Therefore, the apartment will not be considered jointly owned during a divorce.

The consent of all shareholders is required if only a share of the apartment is given to a relative as a gift.

Where to go

Initially, the husband must notify his wife about the gift and obtain her consent. The form of such notification is written. Next, the parties draw up a deed of gift. If the conditions suit both parties, the contract is signed.

However, the re-registration of the right in the local Rosreestr or through the regional MFC is fixed (in any case, the cost of the fee under the agreement to donate an apartment to close relatives is the same in 2019).

What to take with you

Spouses take:

• Identification of everyone;
• An original copy of the deed of gift;
• A set of documentation for the property.

From the documents related to the apartment, they will definitely ask for the documentary fact of receipt of property by the spouse, an extract from the Unified State Register of Real Estate from 2020, and a registration certificate. An application is first written to the register with the intention of re-registering ownership. Please check the sample agreement at the place of registration.

What is the price

The re-registration itself will cost two thousand Russian rubles. This is a fee for carrying out an administrative procedure.

If you use the government services of the MFC under an apartment donation agreement, in 2020 the fee will also be 2 thousand rubles.

A receipt for payment of the fee is attached to the set of documents for registration.

If the apartment were not transferred from spouse to spouse (they are considered a close relationship), then the recipient would also have to pay tax.

Is it possible to do without state registration?

You cannot do without state registration, because it assigns a new owner to the apartment. If you neglect this, the property will remain the property of the spouse.

The procedure will take no more than 10 days if the complete package is provided and all documents are drawn up correctly. After submission, Rosreestr employees check the papers and only then proceed with registration. If there is even a typo in the completed sample gift agreement, the documents will be returned for re-registration.

Gift deed

But what is a gift deed? In Russia it occurs extremely often. This is the most popular and common form of transferring property to each other. In practice, the most common cases occur when gifts are given to close relatives.

Deed of gift is an agreement between the owner of real estate (or other object) to transfer something into the ownership of the donee. That is, after signing such an agreement, what belonged to you will become someone else's. And from then on, the property will fully pass to the donee. The main feature of this agreement is taxes. When donating real estate (not to a relative or someone from the family), there are several options for the development of events. In addition, property received by gift is not divided during marriage. And it fully belongs to the recipient. That's why many people try to donate real estate.

Donating an apartment to a close relative - taxes

According to the general rule of tax legislation, if an individual receives any property or money as a gift, with the exception of cases specified in the Tax Code of the Russian Federation, the state considers the donated property or money as income, which is subject to taxation in accordance with the provisions of Chapter. 23 of the Tax Code of the Russian Federation (“Tax on personal income”). However, by virtue of the norm given in paragraph. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, income received by way of gift is exempt from taxation if the donor and donee are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half (having a common father or mother) brothers and sisters). Simply put, as of 2020, there is no tax on gifting an apartment or share in an apartment to a close relative.

Price

Why? This is due to the fact that any apartment or real estate has two prices. Cadastral and market. The first, as practice shows, is much lower. And therefore, many do not know from what amount the 13% tax is calculated.

If you believe the laws, then you only need to take into account the cadastral value. Even the Supreme Court of Russia ruled this way. But the tax services think differently. After all, the market value, as already mentioned, significantly exceeds the cadastral value. In fact, the tax will be several times higher.

A little advice - indicate exactly the cadastral value of the property in the donation agreement. And calculate taxes based on this amount. If they do not accept your tax return or force you to recalculate it at market value, do not agree to this step. It is illegal. Tax on the gift of real estate to a non-relative or distant relative is paid only in the amount of 13% of the cadastral value of the gift. And nothing more. Everything else is a direct violation of the legislation of the Russian Federation. You will have to defend your rights in court. But under no circumstances should you agree to a recalculation.

How to register the donation of an apartment through the MFC: instructions

Having decided to donate housing to a relative, all that is required from the parties is to draw up a competent agreement. The document carefully spells out the conditions and requirements. You can download the standard form from our website and print it out. To fill it out without errors and inaccuracies using a sample. There is no need to notarize.

A notary should be involved if the transaction is concluded between strangers, or there is reason to believe that the deed of gift may be revoked or challenged, which is done in court.

It should be understood that the written expression of will for the gratuitous transfer of property rights is the first stage of the registration process. In order to organize everything correctly and quickly close the deal, you need to remember a number of simple recommendations and act consistently. The algorithm will be as follows:

• make an appointment with an MFC employee: in person, by telephone or online (more details here);
• preparation of certificates necessary for registration;
• payment of state duty in the amount established by Art. 333 Tax Code of the Russian Federation;
• registration of the application form and transfer of papers;
• receiving a registration receipt confirming that the center accepted the papers;
• waiting for and receiving a certificate of registration of the transaction.

Using the receipt number, the applicant has the right to remotely track the stage at which the registration certificate is being prepared (find out how to do this). The service is designed to eliminate bureaucratic delays and loss of papers.

List of documents

It is possible to register a deed of gift at the MFC only on the condition that the donor and recipient of the real estate appear at the procedure. If the parties cannot independently participate in the registration process, their interests must be represented by an official who has a notarized power of attorney. Together they will submit a standard list of documents to the registration window for review. The mandatory list includes:

• application (can be filled out in advance or under the guidance of the registrar);
• passports of the parties to the transaction;
• copies and original of the gift agreement in 3 copies;
• documents of title to real estate (deed of gift, purchase and sale agreement, will, etc.);
• papers proving that the donor and recipient are relatives;
• consent of the spouse to the alienation of property (provided that the apartment is in common ownership);
• receipt for payment of duty.

If a child receives a gift, the decision to accept or refuse the property is made by the parent. If the recipient does not want to receive an apartment as a gift, he must express his opinion in writing.

operate in a “single window” mode and also have a convenient flexible schedule, which allows you to reduce the registration procedure to two visits.

Deadlines for registering a gift agreement

It is important to understand how many days it will take to prepare the registration certificate. The official deadline is 10 days. It may take another 2-3 days to send papers from the MFC to Rosreestr and back, since the multifunctional center is an intermediary between the population and government agencies.

Government duty

The procedure for registering a deed of gift at the MFC involves paying a state fee. It will cost 2000 rubles. Additionally, you may need to pay for notary services.

The registrar will provide the necessary payment details. You can pay the fee at the bank, through online banking or at a terminal. In 2020, a law signed by President Putin will come into force, according to which you can pay the fee from an MFC employee, which will save you on paying transaction fees.

Article 217 of the Tax Code of the Russian Federation states that donations of real estate are subject to a 13% tax. However, if the donor and recipient are close relatives, there is no tax liability.

Gift with encumbrance

The possibility of donation depends on the type of encumbrance:

• With annuity – can be given as a gift with the consent of the annuitant. The donee will assume annuity responsibilities.
• With the ones registered, you can give them as a gift, you don’t need to obtain consent. Lifetime tenants should be included in the contract.
• Mortgaged apartment - you will have to obtain the consent of the lender. If we are talking about a mortgage, it will be necessary to replace the borrower as in the transaction for the DCT of mortgage housing.
• With arrest - you can’t give it as a gift. First you need to remove the arrest.

In any case, the donee must be notified of the encumbrance, otherwise he will be able to challenge the transaction and return the apartment through the court.

Spouse

You can only give a spouse an apartment that is the personal property of the second spouse. If the apartment was purchased during marriage (including with maternal capital), then it is considered common joint property. To register it for one person, you need to draw up a division of the spouses’ common property or enter into a prenuptial agreement. Donation will not work here.

Child: son, daughter

There are no obstacles to such a donation, but there are nuances:

• If the child is under 14 years old, a representative - the other parent - must sign the contract for him. If there is only one parent, then it is better to issue a notarized power of attorney so that the agreement is signed by different people on different sides.
• Minors from 14 to 18 years old sign themselves with the consent of the parent.
• Adult citizens sign independently without any consent.

If property is given to a child, the agreement does not need to be notarized.

Drawing up an apartment donation agreement is not at all difficult. Taking into account the recommendations and forms given in the article, the transaction can be completed in a very short time - you will not need to contact a realtor and spend additional money.

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Next, read about the entry into force of the deed of gift after the death of the donor.

Giving to a stranger

Despite the fact that deeds of gift are most often concluded between loved ones - family members and relatives, making gifts to strangers also takes place in domestic contractual practice.

In this case, the donee - a stranger - is not a stranger; from the point of view of legislation, any citizen who is not a family member or close relative of the donor is considered such.

Gifting in relation to such people occurs according to the standard scheme, taking into account all the requirements and the mandatory payment of income tax in the case of receiving cars, real estate, shares and shares as a gift.

Giving to a stranger can be motivated by completely different reasons - from congratulations on the holiday to ordinary gratitude.

Regardless of this, it is drawn up according to the same rules that apply to other entities.

Thus, the registration of a deed of gift is carried out through the conclusion of a gift agreement (Article 572 of the Civil Code).

In cases of donation of real estate and vehicles, written form is also mandatory. This is due to the need for state registration of real estate in Rosreestr and registration of vehicles with the traffic police.

Due to the fact that trust relationships do not always develop between strangers concluding a deed of gift, it seems advisable to notarize the agreement. It is not mandatory, but will allow you to certify the legality of the transaction and the absence of grounds for challenge.

In addition, the text of the concluded agreement must also meet a number of requirements. The most important requirement is the need to include a condition on the subject (Article 432 of the Civil Code). Thus, the agreement must necessarily contain an indication of a specific item - the absence of such an indication makes the deed of gift void (clause 2 of Article 572 of the Civil Code).

In addition, the agreement must regulate the procedure for transferring the gift to the donee.

In particular, the conditions under which it is transferred to an outsider, the method of its transfer, the timing of delivery, additional documents, procedures, third parties involved, etc. must be established.

If a gift has hidden defects that threaten the health and property of the recipient, the donor is obliged to warn him about them (Article 580 of the Civil Code). In order to avoid subsequent debates on this matter, it is advisable to report such shortcomings in the text of the contract. As a result, the gift agreement between strangers is sealed with their signatures.

Example

K saved the life of citizen B. As a token of gratitude, the latter gave K a sports motorcycle. Since B. handed over the vehicle on the same day, they decided to conclude the agreement orally (clause 1 of Article 574 of the Civil Code). Having taken the motorcycle, K. could not find time to register it with the traffic police. When the right moment was found and K.

Since it was concluded orally, it was impossible to present it. Having gone to B. to sign a written agreement, K. learned that he had already died suddenly.

Thus, K, while actually owning the motorcycle, was unable to register it and use it for its intended purpose.

Registration of deeds of gift for large property, for example, an apartment, must be done according to all the rules. Otherwise, the transaction may be contested or declared illegal.

Since donated property, according to the Tax Code of the Russian Federation, is considered income received, the lucky recipient will be forced to file a declaration and pay personal property tax in the amount of 13% of the value of your gift. The law exempts only close relatives and members of the same family living together from paying such tax. Those. a person considered a stranger to you will have to pay a significant amount in the form of tax, and not everyone can afford it.

In this case, he must compensate for material damage to the other party. For example, costs for drawing up an agreement in a notary office.

According to the law, the donor has the right to cancel the transaction if: The recipient has made an attempt on his life or health; If the acquirer destroys the received property by his actions; The assignee decided to donate or sell the property within the first three years of use. The institution of deed of gift is regulated by Chapter 32 of the Civil Code of the Russian Federation (Civil Code of Russia).

Whereas a room is a certain living space that is guaranteed to belong to you. The basis of this procedure is the preparation of a gift agreement with its subsequent registration, which takes no more than 10 days to complete. The agreement is not subject to mandatory certification by a notary. Please note that not everyone can participate in the donation process.

The following are not donors: children under 14 years of age and their guardians; incompetent people. The following cannot be recipients: people of a number of professions, if the donor is their client (civil servants, social workers, medical staff, educators). In fact, donating a share differs from donating an entire apartment only in the execution of the agreement.

The agreement is drawn up indicating: passport details of the donor/donors and the recipient (including the place of registration); a detailed description of the subject of the donation: what share is being donated (ratio of part to whole: 1/4) with an exact indication of the address of the property in which the share is being alienated, the type of house and its number of floors, the number of rooms and area;

links to the title document (depending on how the property was acquired: purchase and sale agreement, donation, privatization, etc.); consent of the donee to accept the share; additional conditions: you can specify the timing of the transfer of the gift; allowing the donee to transfer ownership to his heirs;

then the number of owners will be equal to the number of citizens registered in it at the time of privatization. Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please use the online consultant form on the right or call 7 (499) 703-45-84.

certified by a notary, which confirms the legality of the transaction and the legal capacity of the participants. A separate point should be made that the agreement should not contain any terms of donation.

otherwise, it can be considered void and challenged in court. Donating an apartment to a third party is absolutely no different from donating a share. In case of donation, payment of a fee is required.

Sometimes strangers decide how best to transfer an apartment or other property with greater profit for themselves.

To transfer real estate into other hands, two methods are usually used: either donation or purchase and sale.

The essence of a purchase and sale transaction A purchase and sale is a transaction in which the seller, by agreement, undertakes to transfer ownership of a plot of land, a building, or other real estate for a certain price.

Alas, there are few such lucky ones. Usually, donating an apartment is either a sign of great love, even to the point of self-denial, or an alternative to making a will. Be that as it may, such a deal is distinguished by many legal subtleties.

We asked lawyer, transaction manager of the real estate agency Zhemchuzhina-Realty LLC, Eduard Shalin, about the simplest and most important thing in this matter.

— How to properly formalize the donation of an apartment? What documents are needed? — To begin with, it is necessary to note what constitutes a donation.

Gift transactions are most often made between close relatives, and less often between strangers. This form of agreement looks simple only at first glance; in fact, there are many important nuances. Each of us has the right to donate our property - this is enshrined in Chapter 32 of the Civil Code.

then you do not need to sign any official documents.

If you do not know how to draw up a deed of gift for a share in an apartment, you need to familiarize yourself with paragraph 1 of Article 572 of the Civil Code of the Russian Federation.

. The registration process is identical for both the whole apartment and its part.

It is worth noting that a deed of gift can be issued to a close relative or any stranger.

Any transaction has both pros and cons, depending on the specific situation. Donation and purchase and sale are no exception.

Often, persons interested in the alienation of property that belongs to them try to cover up one transaction with another in order to obtain a certain benefit, forgetting that such transactions are invalid. It should be noted that the choice of how to formalize the alienation of property, in the form of a gift or sale, depends directly on who is the parties to the transaction.

In most cases, a gift agreement between relatives does not cause any difficulties.

Is it possible to cancel a gift deed after state registration?

The deed of gift for an apartment can be canceled by written agreement of the parties . If the agreement was notarized, then to cancel the donation it is also necessary to draw up a notarized waiver of the gift and sign it by the parties.

If information about the new owner has already been entered into Rosreestr, then in order to terminate the transaction it is necessary to re-register the right. In this case, the parties must draw up a written refusal of the deed of gift and register it in the prescribed manner. will not have to pay income tax subsequently .

Also, the transaction can be canceled if there are legal grounds, such as:

• The donee has made an attempt on the life of the donor or members of his family.
• The contract may establish a condition according to which the donation can be canceled unilaterally in the event of the death of the donee.
• Recognition of a transaction as invalid in court on the grounds of contestability or nullity (Article 167 of the Civil Code of the Russian Federation).

Heirs who have entered into inheritance rights by law or will can challenge the gift agreement after the death of the donor. However, this can only be done if there are grounds specified in the law and only when filing a claim in court.

How to properly draw up a deed of gift for an apartment

Important! Neither the child's representatives can sell the apartment until the donee comes of age without the consent of the guardianship council. Likewise, a minor owner of a home does not have the right to sell it without the consent of the parents (or guardians in the absence of the former) and the guardianship council.

Important! When completing a transaction, you should remember that the contract should not mention any compensation (be it money, the opportunity to own something, or a thing). Otherwise, such an agreement is recognized by the court as a sham transaction and can be terminated.

Consequences of a gift agreement between strangers

Instruction 1 Ownership of real estate guarantees not only that you can dispose of it as you see fit, but also that you can also sell, bequeath or gift it to anyone, regardless of the degree of relationship, even to a stranger, even if you This is the first time you see him. But the gift agreement has its own nuances. After it is signed and undergoes state registration, the donated property is subject to alienation in favor of the recipient and it will be almost impossible for you to challenge this transaction. 2 In addition, for the free transfer of this property as a gift, your desire alone is not enough - this is a two-way transaction and the recipient’s obligation is to accept this gift.

To do this, the deed of gift must indicate the intended purpose and category of land, location, cadastral number, area, boundaries, purposes of using the site, etc. (Letter of Roskomzem No. 2-16/1629 dated October 20, 1994). Since the land is a real estate property, after signing the contract, the transfer of rights to it is subject to state registration.