How to issue a deed of gift for a garage for your son

Is it possible to donate a garage using a deed of gift?

Donation of a garage by deed of gift is permitted. A parking space, a separate standing building or a room located under or in a residential building are also donated, if there are title documents.

The transaction must meet the following requirements:

1. The donor has the right to own the garage.
2. Together with the garage, the land plot where it is located also becomes the property of the donee. Donating two objects separately is unacceptable.
3. Absence of a counter condition for the transfer of money.
4. You cannot give real estate with the condition that the right passes after death - inheritance rules apply.
5. Donation is not allowed under the condition of the donor's lifelong maintenance by the donee - in this situation, annuity standards are relevant.

You can draw up a gift agreement for a garage in the future, where the property will become the property on a specific date or after the occurrence of a certain event: the recipient’s wedding, graduation from university, etc.

According to Art. 130 of the Civil Code of the Russian Federation, a garage is recognized as real estate, and on the basis of Art. 574 of the Civil Code of the Russian Federation, the deed of gift is drawn up in writing, and the transfer of rights is subject to state registration. The recipient has the right to refuse the gift.

Briefly: you can donate a garage, but you need to draw up a written agreement and re-register ownership in Rosreestr. A conditional transaction is not allowed; it is completely free of charge.

Complete the survey and a lawyer will share a plan of action for a gift agreement in your case for free.

Gift rules

To obtain ownership of a garage, it is necessary that the structure be permanent, that is, attached to a plot of land.

Reference! If the garage is a prefabricated metal structure located on your own or rented site, it can be moved without causing damage; it is movable property. It is not subject to state registration and establishment of ownership.

If a gift occurs between relatives, they do not pay income tax.

Article 14 of the Family Code of the Russian Federation explains that close relatives are considered:

• grandparents;
• parents (including those who adopted the child);
• children (also adopted);
• grandchildren;
• spouses;
• brothers and sisters, both full and half.

When a deed of gift is issued to other persons who do not have the status of close relatives, they will have to pay 13% of the established price of the garage. At the same time, non-residents of the Russian Federation (people who are tax residents in other countries) will have to pay 30% of personal income tax.

Who can I give a garage to?

You can give a garage to anyone - the donor chooses the recipient, because... this is a voluntary transaction. But everywhere has its own characteristics.

Son or daughter

If the donor has children and the garage was purchased during an official marriage, the consent of the spouse must be taken and certified by a notary. Property purchased during marriage is recognized as common property, and alienation is possible only with his permission (Article 35 of the RF IC).

If the garage was purchased before marriage or received by inheritance or gift, consent is not required - the property is recognized as the sole property of the spouse (Article 36 of the RF IC).

Note! Permission will not be needed if a marriage contract is drawn up between the spouses, where the property acquired during the marriage belongs to the donor spouse.

For a minor child

To transfer a gift to a minor child, the consent of parents or legal representatives will be required. Children over 14 years old sign the documents themselves and go together with the donors to register the transaction. The participation of children under 14 years of age is not necessary - instead, all signatures are signed by one of the parents.

Unlike the alienation of a minor’s property, donating a garage to him does not require the participation of the guardianship authorities, so there is no need to obtain permission from them.

Grandson or granddaughter

Grandparents can give real estate to their grandchildren. If they are under 18 years of age, the rules described above for minor children apply. If the garage was purchased during marriage, you need to take the notarized consent of the spouse.

Grandchildren who have reached the age of 18 participate in the transaction independently.

Giving to spouses

If one spouse gives property to another, notarized consent to the transaction is not required - it is confirmed by the parties at the time of signing the gift agreement (hereinafter referred to as the DD).

Legal advice: think carefully before registering a DD. Property acquired during marriage under a deed of gift is not subject to division during divorce, because is the sole property of the spouse. We will have to cancel the DD (which is problematic), and then divide it through the court or by agreement.

Elena Plokhuta

Lawyer, website author (Civil law, 6 years of experience)

Close relatives

In this case, relatives should be understood as other people: aunts, uncles, brothers, sisters.

They can also be given garages and other real estate, observing the rules established for transactions with minors and cases of alienation of jointly acquired property by spouses.

To a friend or acquaintance

General rules apply for gifts to friends. If a friend is over 18 years old, it is enough to draw up a DD and register the change of owner in Rosreestr.

Briefly: you can give a garage to anyone. If the donee has not reached the age of majority, the consent of his parents will be required. Permission from the guardianship authorities is not required.

Agreement to donate a garage to my son

Advice from lawyers:

1. Is it necessary to indicate his relationship in the agreement for donating a garage to my son?

1.1. No, he will submit documents about kinship along with the Declaration to the tax office, so as not to pay 13% personal income tax.

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1.2. If you want, you can write, but you have no such obligation.

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2. You need a form for an agreement to donate a share of a garage from father to son. To avoid paying tax.

2.1. Notarized certification will be required. The agreement can also be drawn up by a notary.

Did the answer help you?YesNo

3. What is better when transferring a garage from father to son: a purchase and sale agreement or a gift agreement?

3.1. It's probably better to give it as a gift. The procedure is the same in both the first and second cases.

Did the answer help you?YesNo

4. Is it possible to draw up a contract for donating a garage from a mother to her son in a handwritten version? Or is this only done by a notary?

4.1. Hello. According to Article 572 of the Civil Code of the Russian Federation, an agreement is drawn up.

Did the answer help you?YesNo

4.2. Hello, Elena. An agreement on the gift of real estate (garage) from a mother to her son is possible, drawn up in simple written form (preferably NOT handwritten) and does not require notarization.

Did the answer help you?YesNo

5. The plaintiff (creditor) demands that the court recognize the donation agreement for the garage between the father (guarantor under the loan agreement, defendant 1) and son as an imaginary transaction and oblige the donee (son, defendant 2) to return the cadastral value of the garage to the father to a special account, since he already owns the garage sold. Is it possible?

5.1. Hello! He has the right to appeal. You need to file an objection to the statement of claim with the court.

Did the answer help you?YesNo

6. According to the documents, I am the owner of the garage. Can I draw up a deed of gift for my son without the consent of my husband, if we suddenly get divorced, he can challenge this transaction, the son is an adult.

6.1. No you can not. If the garage was purchased during the marriage, it is jointly acquired property. Real estate transactions require the notarized consent of the second spouse, regardless of who the property is registered in. RF IC Article 35. Possession, use and disposal of the common property of spouses 3. For one of the spouses to conclude a transaction for the disposal of property, the rights to which are subject to state registration, a transaction for which the law has established a mandatory notarial form, or a transaction subject to mandatory state registration, It is necessary to obtain the notarized consent of the other spouse.

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6.2. Dear Irina, Kemerovo! According to Part 3 of Article 35 of the Family Code of the Russian Federation, in order for one of the spouses to complete a transaction to dispose of real estate and a transaction requiring notarization and (or) registration in the manner prescribed by law, it is necessary to obtain the notarized consent of the other spouse. Good luck to you Vladimir Nikolaevich Ufa 04/20/2019

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7. The son gave his retired mother a garage in 2020 under a gift agreement. His mother wants to sell it after six months. Will there be a tax on it?

7.1. It will be if the transaction amount exceeds 1 million rubles.

Did the answer help you?YesNo

7.2. In this case, the pensioner mother will not have a tax benefit under Article 217 of the Tax Code of the Russian Federation and will have to pay tax if the sale price is above 1 million rubles.

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8. After the death of my ex-husband, my son and my ex-husband’s father drew up an inheritance, incl. garage, 1/2 part. The father of his ex-husband wants to give his share of the garage to his grandson, but how can this be done inexpensively? Should I draw up a purchase and sale agreement, a gift agreement, or something else?

8.1. Hello. The inheritance includes things and other property that belonged to the testator on the day the inheritance was opened, including property rights and obligations. The inheritance does not include rights and obligations that are inextricably linked with the personality of the testator, in particular the right to alimony, the right to compensation for harm caused to the life or health of a citizen, as well as rights and obligations, the transfer of which by inheritance is not permitted by this Code or other laws . Personal non-property rights and other intangible benefits are not included in the inheritance. So have you finalized your inheritance?

Did the answer help you?YesNo

8.2. The ex-husband's father can give his grandson his part of the garage. The consent of the second owner is not required. The transaction must be executed by a notary and registered with Rosreestr.

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9. My question: under a gift agreement, I gave my son a garage (boxing) in a garage cooperative (in Moscow) 8 months ago. My son now wants to sell his garage. How much tax does he have to pay on the sale?

9.1. Hello, Alexander He must pay 13% personal income tax on an amount over 1 million rubles if he sells the garage. I wish you good luck and all the best!

Did the answer help you?YesNo

9.2. Good afternoon, Alexey Vladimirovich! When selling a garage, your son will have an obligation to pay tax in the amount of 13% of the sale amount exceeding 1 million rubles. You can successfully resolve your issue with legal assistance. Thank you for using the site's services!

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10. Question about transferring the GSK garage from mother to son - the garage box belongs to the mother by right of ownership. Can a son, having received a general power of attorney from his mother for the right to dispose of a garage in his own name, come to the MFC and re-register the garage in his name, or is it necessary to issue a power of attorney to a third party? Or is it better to immediately draw up a deed of gift for a garage from mother to son with a notary? (the mother’s personal presence at the MFC is not possible)

10.1. Good afternoon. It is possible to prepare documents at the MFC using a power of attorney. A son cannot sign an agreement (donation, purchase and sale) with a power of attorney from his mother. But the mother can sign it with her own hand. Notarization of the gift agreement is not necessary.

Did the answer help you?YesNo

11. We entered into an agreement to donate a garage from father to son (i.e. to me), do we need to pay any taxes on this transaction?

11.1. Good day. A transaction between close relatives, as a gratuitous transaction, does not oblige the donee to pay any taxes. Study the Tax Code of the Russian Federation. Good luck to you.

Did the answer help you?YesNo

12. The property has a house, a garage and a barn. The owner received it under a gift agreement. There is also a plot of land next to the house, which, as it turned out, is not owned. We found out about this 12 years later, after the owner’s son decided to build a house on it. The question is, is it possible to register this plot not in the name of the owner of the house, but in the name of the son and his wife?

12.1. The question is, is it possible to register this plot not in the name of the owner of the house, but in the name of the son and his wife? Can. The easiest way is to reach an amicable agreement with the owner to formalize everything either through a donation or through a sale and purchase. A longer and more expensive way is through the courts.

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13. The son inherited 1/3 of the garage (real estate), and the grandmother inherited 2/3. The notary issued a certificate of inheritance. Then the son executed a donation agreement for his share in favor of his grandmother. I know that I need to take documents to the MFC. Please tell me who and in what amount must pay the state fee when submitting documents to the MFC. Thank you very much. If possible, please send your answer to my email. mail

13.1. You need to see a notary first.

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14. The mother-in-law drew up a will for her two sons: an apartment and a garage in her sole ownership. Now she has decided to give the garage to one of her grandchildren. Do I need to make a change to the will? What is better: a gift agreement or a garage sale and purchase agreement between a grandmother and grandson? Will I have to pay tax?

14.1. No need to contribute. This property will simply not be inherited. Make a gift agreement.

Did the answer help you?YesNo

15. My common-law husband divorced his first wife 3 months ago. ago, they did not apply for division of property. By verbal agreement, the wife was left with the apartment, and he was left with the garage and the dacha. My husband wants to give this property to our joint child. Is this possible and does the 1st wife have the right to challenge the gift agreement in court if the sole owner (Certificate of Property Rights) of this property is the husband? Will I be able to sell the property donated to my son before he comes of age? Thank you.

15.1. If there is no agreement on the division of property, then within three years after the divorce the ex-wife can challenge any transactions with jointly acquired property. You can sell your son’s property with the consent of the guardianship and trusteeship authorities, if this does not worsen the child’s living conditions. Once the son reaches the age of 14, his consent will also be required.

Did the answer help you?YesNo

15.2. If the garage and dacha were acquired during marriage, then, regardless of which spouse’s name the property is registered in, such property is jointly acquired. The ex-wife has the right to challenge the gift agreement; in addition, Rosreestr will not register the transaction without the consent of the ex-wife.

Did the answer help you?YesNo

16. I have a garage given to me by my mother under a gift agreement and I want to transfer it to my minor son.

16.1. What's the problem? Give it to your son.

Did the answer help you?YesNo

17. In 94, during the marriage, a house was purchased under a gift agreement in the name of the husband; in 98, the marriage was dissolved; but we lived in this house; during this period, the house was expanded, a bathhouse was built, a garage, and children were also born—the eldest son, a disabled child. I ask my husband to allocate shares for all family members, but he refuses - can I legitimize myself and my children’s rights to the house without his permission?

17.1. Yes, you can, if you contributed funds during your life together, file a claim in court under Art. 131-132 Civil Procedure Code - to file a claim, contact a lawyer in person.

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18. I took ownership of the garage from my father under a gift agreement and want to sell it. His second son threatens to weld the gates on me and demands his share of the sale. To what extent are his demands legal and what to do if he welds the gate?

18.1. Your brother’s actions are clearly illegal, your father expressed his will by giving you a garage, there is no share when donating, since I understand that your father is alive and well, therefore there is no inheritance, your brother is apparently confusing the rules of law. If he really welds the gate, you have the right to call the police, in the worst case, file a lawsuit against your brother to remove obstacles to the use of the property.

Did the answer help you?YesNo

19. GSK wanted to recover debt (damage) from a member of GSK by filing a statement of claim in court. The GSK member is not able to pay the debt, so the general meeting decided to collect the debt at the expense of the property (garage) owned by him. But the debtor gave the garage to his 11-year-old son. According to the GSK Charter, individuals who have reached 16 years of age can be members of the GSK. Did the debtor act lawfully? And how can one legally collect a debt from him? Is it possible to invalidate a gift agreement?

19.1. Bailiffs should collect the debt, and you should not collect the debt by a majority vote of the meeting... this is arbitrariness and lawlessness... file a claim. sheet to the bailiffs and collect in accordance with the law... you will not challenge the gift agreement.

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20. During my lifetime, my husband registered an apartment and a garage in my name by Donation. I have certificates of ownership in my hands. The apartment was purchased during marriage. The garage was given to the husband by his mother. His mother is currently claiming the inheritance. How can she challenge the deed of gift to me? When the documents were signed, the husband was in good health. There are no clauses in gift agreements about changing their terms after his death. I have a minor son. The wife's mother is a pensioner.

20.1. Good afternoon, Oksana! Based on your message, there are no grounds for canceling the donation or invalidating the transaction. The mother-in-law's demands are unreasonable. If she makes a claim, send her to court. In court, object to the satisfaction of her demands. Regarding the terms of the contract, it is better to submit the contract for study.

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The donor, with a power of attorney certified by a notary, instructed the appointed representative to conclude a donation agreement for the garage on his behalf,

I am drawing up a deed of donation of real estate (major garage) to my son. Do I need a notarized consent from my spouse?

The father-in-law gives his son a garage, how can it be easier and cheaper to formalize the transaction - under the gift agreement, the recipient is obliged to pay state duty and personal income tax,

Tell me: the father-in-law is giving his son a garage, how can it be easier and cheaper to formalize the transaction - under the gift agreement, the recipient is obliged to pay state duty and personal income tax,

The garage is registered in the husband's name. It is necessary to re-register the garage in the name of my son through a deed of gift.

In 1989, my father built a garage, paid fees and electricity. I did not register ownership.

I executed a gift agreement on August 12, 1914, now I want to terminate it due to

My mother died on March 26, before that on March 18. a deed of gift for the garage was drawn up for me, but in justice the registration date is March 31.

The donation agreement is drawn up as follows: I gave my son one third 1/3 share of the residential building I own with a total usable area...

Mom gave her son, which she inherited from her deceased husband, 1/2 shares: a summer cottage, a garage, and a car.

I own a garage in a garage cooperative and a private house in SN and would like to draw up a will in favor of my minor son.

A friend of mine wants to divide his property between his wife and two sons, an apartment for his wife, a plot of land for one son, a car and a garage for the other.

What should I do in this situation: I am married for the second time (but without the written consent of the second wife)

If a father wants to transfer ownership of a garage to his son, how best to formalize the deal:

Who has the right to act as a donor?

Donation of real estate is possible only by an adult and legally capable citizen. If the garage belongs to a child under 184 years of age, any transactions are prohibited.

If the owner has limited legal capacity, a guardian acts on his behalf, but with the permission of the guardianship authorities. The likelihood of it being processed is low.

Briefly: the donor has the right to be a citizen over 18 years of age, to whom the garage belongs as property. Donation on behalf of children by parents is possible with the consent of the guardianship authorities, and it is difficult to obtain.

Need help with a gift agreement?

Lawyers will answer your question regarding the deed of gift free of charge and in detail. Ask a question so you don't waste time reading!

What is this paper

A deed of gift, or, as it is also called, a gift agreement, is a document that confirms the gratuitous transfer of certain property from one citizen to another.

In accordance with current legislation, a completed gift agreement must be registered with government authorities in order to consolidate the procedure for transferring property and make it irrevocable.

Thus, after the deed of gift for the garage is drawn up and registered, even the donor himself will not be able to in any way challenge the validity of this transaction, if it does not contradict the current legislation.

Sample garage donation agreement

Where to draw up a gift deed?

To get an idea of ​​the cost of the deed of gift, check out the prices depending on the method of issuing it.

If you draw up a gift agreement yourself, for obvious reasons you do not need to pay - just pay the state fee when registering with Rosreestr.

Notary

A notary is needed only in two situations:

• a share of a garage with several owners is given;
• the owner of the property is a minor.

In the above cases, notarization of the gift agreement is required. It is not necessary to obtain the consent of the other owners for the donation.

If the garage was purchased during marriage and is alienated in favor of a third party (child, relative, friend), you will need a notarized permission from the spouse.

For notarization of the DD you will have to pay 0.5% of the cadastral value of the garage, but not less than 300 and not more than 20,000 rubles. (Article 333.24 of the Tax Code of the Russian Federation).

The cost of certification of the spouse’s consent is 500 rubles.

Let's look at the example of calculating all amounts:

The garage costs 1,000,000 rubles and is donated under the DD. Bought by the donor during marriage, i.e. your wife's consent will be required.

1,000,000 x 0.5% = 5,000 rubles. – fee for DD certificate.

5,000 + 500 = 5,500 rub. – general expenses, provided that the deed of gift is drawn up independently. If the parties turn to a notary for registration services, expenses will increase to 10,000-15,000 rubles.

Important! Prices for drawing up contracts by notaries are determined by regional notary chambers. They are usually significantly higher than those of lawyers. But if you contact a notary, he can transfer documents for registration himself - the service is provided free of charge from 2020.

MFC

The MFC employs lawyers who draw up contracts. You have the right to contact them and immediately register the gift deed. Their services cost 2,000-5,000 rubles.

Lawyers

Contacting lawyers from other organizations is the best option: they are interested in high-quality and competent drafting of contracts for clients.

Lawyers' services are cheaper: on average, deeds of gift cost 2,000-3,000 rubles. If you wish, you can order the registration of the transfer of rights from a human rights activist, and he will do everything himself, using a power of attorney.

Procedure for registering a garage as a gift

A garage can be the subject of a donation transaction. It refers to immovable objects, and therefore is drawn up according to a similar scheme. The parties who decide to conclude a deal have two options for execution:

• do it yourself. This option is cheaper, but labor-intensive for the participants in the transaction;
• through a notary - the option is more expensive, but more reliable.

This alternative arises because the law did not oblige the deed of gift to be concluded in notarial form.

For an agreement to have legal force, it must simply be written and signed by the parties.

Self-registration

When drawing up a deed of gift without the help of a notary, the following information should be indicated in the text of the agreement:

• FULL NAME. the donor and the donee, passport details, place of residence at the time the contract was signed;
• object number in the garage array, its location or address, distinctive features (area), data from technical papers;
• indication of the date of transfer of the gift;
• signatures of the parties.

Moreover, if an object is given to a minor, the papers are signed by a representative, but the owner is the recipient himself.

To independently draw up a garage donation agreement, prepare the following documents:

• passports of the parties to the transaction. If there is a representative, his passport is also required;
• a document from which the method of transferring the garage into the property of the donor is clear (for example, an exchange agreement);
• certificate of state registration of rights. In some cases, a registration certificate is presented instead (if the ownership was registered before 1999);
• cadastral passport of the object (technical passport no older than 5 years);
• documents for the plot of land on which the donated object is built;
• powers of attorney, if the parties to the transaction do not represent their interests themselves.

After drawing up the text of the document, it is signed by the donor and the recipient. However, registration must be completed with state registration of the right. To do this, follow the step-by-step instructions:

1. Contacting the authority responsible for registering rights and submitting an application.
2. Supplementation with the listed papers with the attachment of a signed agreement and a receipt for payment of the state fee.
3. Receiving from the employee who accepted the package of papers a receipt about this, information about the date of application for the finished document.
4. Appear on the appointed day and receive the completed certificate.

Only after this the donee becomes the owner of the donated property and has the right to dispose of it at his own discretion.

Registration by a notary

It is much easier to draw up a deed of gift for a garage at a notary’s office. To do this, submit the specified package of documents and pay some expenses. In addition to the state registration fee and tax in some cases, their list will include:

• state fee for notarization of a document. A gift agreement is not one that must be certified. The duty rate for it is calculated in a special way;
• payment for the work and consultation of the notary at a rate established by him.

How to issue a deed of gift for a garage: step-by-step instructions

The transaction process consists of four steps. Let's look at everything in detail.

Step 1: collecting and preparing documents

The donor prepares the documents, because they are with him.

To register a DD for a garage you will need:

Step 2: registration and certification of DD

The deed of gift is drawn up independently, by a notary or by lawyers.

Notarization will be required when alienating a share in property, or when making a transaction on behalf of a minor.

Sample contract

The deed of gift for the garage must contain information about:

• Full name, registration addresses, passport details, dates of birth of the parties to the transaction - the donor and the donee;
• address, area, cadastral number of the land plot where the garage is built;
• area and location of the facility;
• intentions to donate a garage to the recipient free of charge;
• date of entry into force of the DD.

Signatures of the parties are required. The DD is drawn up in triplicate.

Sample garage donation agreement:

Step 3: submitting documents to Rosreestr

Documents can be submitted to Rosreestr through the MFC - it’s easier. Both parties must appear to serve. It is recommended to make an appointment in advance.

The list of documents is listed above, but you will also need the contract itself.

State duty

Registration of rights to a garage costs 2,000 rubles. Additionally you need to pay 350 rubles. for re-registration of rights to the land plot where it is located.

Step 4: obtaining an extract from the Unified State Register of Real Estate

10 days after the application, the MFC specialist will issue an extract from the Unified State Register, where the donee will be indicated as the owner. The deed of gift is returned with a note about registration.

Are you planning to draw up a gift deed?

We’ll show you how to properly formalize and draw up an agreement so that it won’t be challenged in the future.

What documents should the donor prepare?

The list of documents when preparing a deed of gift for a garage depends on whose ownership it is located . So:

• If the garage being transferred by gift is part of a garage cooperative , then when drawing up a gift agreement, the donor must provide the notary with a document confirming ownership of the garage (the condition is stated in Article 218 of the Civil Code of the Russian Federation). Such a document could be a membership agreement in a Garage cooperative, which states how much money was contributed to the purchase of common property (which is the garage). The contributed funds, according to the Law, give the contributor the right to own specific real estate. In this particular case, a garage.

Attention!

In addition, the donor must prepare documents for the garage from the Bureau of Technical Inventory.

• If the garage is the registered property of the donor (with the right of ownership of the plot of land on which it is built, registered with Rosreestr), then the notary must provide the following list of documents: a certificate from the Bureau of Technical Inventory (received no more than ten days ago); a document confirming the absence of a lien on the garage (can be obtained from both the Federal Reserve System and the Bureau of Technical Inventory); garage passport; passport for the plot of land on which it is located; (if there are) several owners of a garage, a notarized agreement from the second owner for the transfer of ownership is required;

If all the documents provided confirm the absence of a seizure or claims to the right of ownership on the part of other owners, then you should proceed directly to the execution of the deed of gift, followed by its notarization and registration.

Taxation

Receiving ownership of any object is recognized as profit, for which you need to pay personal income tax - 13% of the cadastral value. The payment deadline is July 15. The declaration must be submitted by April 30.

Close relatives of donors are exempt from paying tax: brothers, sisters, parents, children, grandparents. But you will still have to bring a declaration and a document confirming the relationship.

This can be done in person at the Federal Tax Service at the location of the property, or through the taxpayer’s personal account on the official website of the department.

Do I need to pay tax

Executing a garage donation agreement is a transaction that requires payment of tax.

In accordance with Art. 217 of the Tax Code of the Russian Federation, if a transaction is concluded between close relatives, then the donee is exempt from taxation.

Income received under a gift transaction is exempt from taxation if the donor and donee are family members or close relatives according to the Family Code of the Russian Federation (parents and children, spouses, including adoptive parents and adopted children, grandparents and grandchildren, full and half-blooded (having common father or mother) brothers and sisters. For example, if a grandfather gives his grandson a garage.

All types of income are included in the tax base for calculating personal income tax (personal income tax).

According to the provisions of Art. 210 of the Tax Code of the Russian Federation, a citizen who has received a garage as a gift must pay a tax of 13% of its value, which is determined by assessment.

If a person does not have Russian citizenship, then the tax amount increases to 30%. This rule is enshrined in the provisions of Art. 224 of the Tax Code of the Russian Federation.

How to register the sale of a garage through the MFC, see the article: how to register the sale of a garage.

There are also provisions in the legislation that exempt certain categories of the population from paying taxes. Typically, personal income tax is paid after filing a tax return for the previous year.

Video: Donation Agreement. How to draw up a deed of gift. Donating real estate - how to avoid getting into trouble:

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Cancellation of deed of gift

Cancellation of a gift agreement is permitted on the grounds specified in Art. 578 Civil Code of the Russian Federation:

• commission by the donee of a deliberate crime against the life and health of the donor;
• careless handling of property, entailing the threat of irretrievable loss;
• death of the donee, if the possibility of cancellation by the donor is indicated in the DD.

The donor's heirs have the right to cancel the transaction in the event of intentional murder by the donee. Also, the right of cancellation belongs to creditors: property transactions completed six months before a citizen applies to an arbitration court with a bankruptcy petition are canceled at their request.

Arbitrage practice

The practice of canceling a donation is varied, and usually the courts satisfy the claims of plaintiffs who have presented comprehensive evidence of the circumstances specified in Art. 578 Civil Code of the Russian Federation.

Case study:

A woman gave a garage gift to her son. After registering the transaction, he inflicted moderate bodily harm on her. The beatings were removed and a police report was filed. The donor decided to challenge the deed of gift and went to court, presenting a medical report and certificates from the police department.

The claim was satisfied and the transaction was cancelled. After entry into force, a copy of the decision is sent to Rosreestr to re-register ownership of the donor.

Are you planning to challenge the gift agreement?

We'll tell you how to prepare a claim, what documents will be required, and explain the action plan.

General list of documents for a notary

Registration of a deed of gift for a garage involves providing the notary with the following package of necessary documents:

• Documents confirming the identity of the donor and the donee: passports of the Russian Federation of both parties to the agreement; foreign passports (if available); passport of a foreign country (if available) with a notarized photocopy of the translation;
• Documents confirming ownership of the garage : a document confirming the state registration of the garage; contract of sale; a document confirming the inheritance of the property; the court's decision; commissioning certificate; garage passports; document on ownership of the plot of land on which the garage is built;