Tax on gifts between relatives

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This article will help determine what needs to be taken into account when drawing up an apartment donation agreement, which persons pay the tax fee, and which are exempt from payment. You will also find out what package of documents you need to have in order to take ownership of real estate and which government agencies you need to contact.

Donation of an apartment

- This is a complex process that needs to be legally formalized. Among all types of valuables (family jewels, silver cutlery, money), real estate is the only one that requires registration in accordance with the rules established by law.

It is important to remember that by donating square meters, the owner is giving away the living space free of charge. The apartment donation agreement does not provide for the transfer of funds for the property received. If the agreement states that the owner of the apartment receives money for the property, the transaction may be canceled and declared illegal. If the owner wants to receive compensation, it is recommended to draw up a purchase and sale agreement.

Donating an apartment, what do you need to know when registering?

If, after his death, the donor wants the apartment to be transferred to another person, it is not recommended to indicate this data in the agreement. To do this, it is better to draw up a will.

Procedure for donating an apartment

Donating an apartment in 2020 begins with drawing up an agreement and collecting a package of documentation.

You can complete the transaction either independently or with the help of a notary (application to a notary increases risk reduction).

The agreement is signed by both parties, which indicates that the residential property passes into the ownership of another owner. Drawing up a contract is an important point; the document contains many legal nuances and aspects that must be displayed.

Afterwards, a package of documentation is collected and sent to Rosreestr, where they will make a note that the property has a new owner.

Sample apartment donation agreement

will help determine what main nuances should be displayed in the document.

Important! The main document for conducting a donation transaction is an Extract from the Unified State Register of Real Estate , which you can order on our website.

Types of deeds of gift for an apartment

An agreement to donate an apartment to a relative can be of several types, depending on whether the entire property or a share is transferred and the number of owners. Another type of deed of gift for an apartment is a gift with an encumbrance.

Drawing up a contract yourself

The seller can draw up an agreement on his own; the law does not prohibit such a procedure. The only caveat is that all points must be drawn up correctly.

A sample agreement for donating an apartment between close people will help you understand what points should be included in the agreement.

It is important to remember that independently drawing up a contract with errors can lead to the cancellation of the transaction and its recognition as illegal.

Before drawing up a contract, you must order an extract from the Unified State Register of in order to correctly enter data about the property.

The sample donation of an apartment contains the following main points:

  1. What is the subject of donation? The agreement must indicate square meters, address, how many rooms, if a multi-storey building, then on what floor the apartment is located, telephone number.
  2. Who is the party to the transaction? It is necessary to register the details of each party, for example, passport details, full names, where the persons reside at the time of drawing up the agreement.
  3. When and on what date the transfer took place.

The agreement is confirmed by the signatures of both parties. This is only the first stage of the transaction; then the new owner must assume legal rights.

Actions after drawing up the clauses of the agreement:

  1. Write an appeal to the MFC or the Registration Chamber.
  2. Pay the state duty
  3. Receive a certificate indicating that the application has been accepted.
  4. Come for help.

Stage No. 2 - contact the MFC or the Registration Chamber (UFRS) to register the donation transaction

If the gift agreement is drawn up in a simple form (without notarization), then the participants in the transaction themselves submit documents for registration. Since 2020, in many cities it is possible to submit documents for registration of a gift only at the MFC. Then the MFC employee themselves transfers the documents to the Registration Chamber. Those. The Registration Chambers no longer accept citizens directly, but only through an intermediary in the form of the MFC. If in your locality you can submit documents directly to Reg. Chamber, then it’s better to do so.

The submission of documents to the MFC or the Registration Chamber itself does not differ, so in the instructions I indicated through the MFC.

    The donor(s) and recipient(s) need to contact the MFC, pay the state fee and submit signed agreements with other documents.

If the recipient is under 14 years of age, then his presence is not required; one of the parents (guardian, trustee) must be present. If the recipient is between 14 and 18 years old, then one of the parents (guardian, trustee) must be present with him.

The state fee for registration is 2000 rubles (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation). Payment details can be obtained from an employee. The payment desk is usually located in the MFC building itself. Now the position of Rosreestr is that the donee pays the state duty. In practice, it doesn’t matter who pays the state duty, it’s all by agreement. The recipients will simply be indicated on the payment receipts.

After paying the state fee, in order of priority, give the original documents to the employee:

    Passports of donors and recipients;

This is important to know: In what cases does an apartment go to the state?

If the recipient is between 14 and 18 years old, his passport and the passport of one of the parents. If the recipient is under 14 years old, his birth certificate and the passport of one of the parents.

The number of copies of the agreement depends on the number of participants in the transaction, plus one copy remains in the MFC. For example, if there are two donors and one recipient, then 4 copies are needed.

Agreements are signed by both parties. If the agreements are in a simple form, then you can sign them in advance or in front of an MFC employee, there is no difference. If it is in notarial form, then it is signed in front of a notary.

If the recipient is under 14 years of age, the agreement is signed for him by one of the parents (guardian, trustee). If the donee is between 14 and 18 years old, one of the parents (guardian, trustee) signs the agreement together with him.

Consent of the donor's spouse certified by a notary;

This consent is required only if the gift is an apartment that was purchased during marriage, but is registered in the name of only one of the spouses. After all, an apartment purchased during marriage is considered the joint property of BOTH spouses, even if it is registered in the name of only one of them (Clause 2 of Article 34 of the RF IC). Consent is issued only by a notary (clause 3 of Article 35 of the RF IC) and costs 1-2 tr. Additionally, a marriage certificate will be required.

  • If donors want to remain living (registered) in the apartment after the donation transaction, then an additional extract from the house register will be required. This extract is also called a certificate of registered persons or a certificate of family composition. It is required to prove that the donors actually live/are registered in this apartment. How and where to get this extract - instructions. A separate clause should also be written down in the gift agreement regarding accommodation;
  • If a proxy acts for one of the participants in the transaction - a notarized power of attorney (original and copy). However, donors cannot issue a power of attorney for the donee to sign a gift agreement for him, and vice versa. Because the donor and the donee cannot be the same person (clause 3 of Article 182 of the Civil Code of the Russian Federation). They have the right to issue a power of attorney for each other only to submit an agreement for registration and to receive it, but not to sign it.
  • Based on the documents received, the employee will draw up applications for registration of rights, which donors and recipients must check and sign .
  • After signing the applications, an MFC employee will pick up the documents (except passports), give each participant a receipt for receipt of these documents for registration and set a date when they can be picked up .
    The received documents are sent to the registrar. Then all that remains is to wait for the transaction to be registered. According to Art. 16 of the Federal Law of July 13, 2015 N 218-FZ maximum registration period: 9 working days if documents are submitted to the MFC; 7 working days if documents are submitted directly to the Rosreestr branch. Due to the workload of Rosreestr, there are sometimes delays. To clarify the completion date, you can call the phone number that is usually on the receipt.
  • On the appointed day, donors and recipients must pick up their copies of the agreement with a state registration mark at the MFC. But they don’t have to pick them up at the same time; they can pick them up separately at different times and days. The recipients will also be given an extract from the Unified State Register of Real Estate about the property (for an apartment). This extract indicates that they are now the owners of the apartment. Property registration certificates have been canceled and will not be issued since July 2020. Have your passport and receipts issued by the employee with you.
  • Tax when donating an apartment - amount, who pays, payment procedure, when you don’t have to pay. After the donation, the new owner can safely register in the apartment.

    If the gift deed was certified by a notary

    If the gift agreement was certified by a notary (in notarial form), then the notary is obliged to submit the agreement for registration HIMSELF, FREE OF CHARGE AND ON THE SAME DAY - Art. 1 of the Federal Law of August 3, 2018 N 338-FZ and clause 2 of Art. 22.1 Basics about notaries. This is already included in the transaction certification service.

    Typically, notaries submit documents electronically. Then the transaction must be registered within one business day. If the notary does not have the opportunity to submit electronically, then he or his assistant must submit the documents in person to the Rosreestr office and within a maximum of 2 business days. The registration period will be 3 working days after submission. All this is indicated in paragraph 9 of Art. 16 of the Federal Law on Real Estate Registration of July 13, 2015 N 218-FZ.

    Participants in the transaction must pay the notary only the state fee for registering the transaction - 2000 rubles (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation). If a notary submits documents electronically, Rosreestr has set a discount of 30% - you only need to pay 1,400 rubles. The state fee is paid by the donee, but in practice the notary doesn’t care who gives the money.

    After the transaction is registered in Rosreestr, the recipients will become the new owners of the apartment. The documents can be collected from the notary. Some notaries notify you about this by phone, while others will have to call you yourself.

    If you have questions, consult a lawyer for free. Fill out the form below or in the comments ↓.

Conditions and rules for donating an apartment

Donating an apartment between loved ones is a responsible process where you need to think through every step. The owner of square meters must do this consciously, understand that after the transfer of the residential property the owner will change.

There should be no pressure from the receiving party; no money is paid when transferring property.

The basic rules include:

  1. Only the owner can transfer a residential property.
  2. This is a voluntary process.
  3. A minor can accept an apartment, but not as a gift.

The same conditions are suitable for a donation agreement for a share in an apartment or the entire property.

Differences in gifts to relatives and non-relatives

When preparing documents for the transfer of a residential property to another person, all owners must adhere to the same procedure regulated by law. When transferring an apartment to a relative as a gift, the seller is exempt from paying tax.

The tax is not paid if the square meters are transferred between the following relatives:

  1. Parents transferring an apartment to their children.
  2. Grandfathers and grandmothers passing on living space to their grandchildren.
  3. Sisters and brothers who have a common parent.
  4. The adoptive parent transfers real estate to the adopted person.
  5. Spouses.

If brothers and sisters are cousins, or property is transferred to nephews, payment of tax is mandatory. This is the difference between gifts to relatives and non-relatives.

The tax amount is 13% of the total amount of real estate.

Gift deed to close relatives

Income received as a gift is exempt from taxation if the donor and recipient 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, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);

In my memory, gift agreements were challenged, but all these cases were paid for, and all were canceled by a higher authority. When considering these cases, a post-mortem psychological and psychiatric examination is prescribed, but as a rule, it is difficult to draw a conclusion about a person’s health, and it is returned without an answer.

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Does the document have retroactive force?

An agreement on donating a share of an apartment to a close relative or donating all property has a retroactive effect. The agreement can be terminated out of court or in court.

Does the document have retroactive force? When drawing up a gift agreement, experts recommend simultaneously drawing up a termination agreement. The deed of gift is drawn up in writing and signed by both parties. If the document is certified by a notary, the cancellation of the deed of gift must also be certified by a notary.

If the owner decides to reject the gift agreement, the agreement must indicate:

  1. When the contract was concluded and when it happened.
  2. The main purpose of the document is to cancel the deed of gift.
  3. When and on what date was the agreement signed?
  4. Information about real estate transferred as a gift.
  5. Number of copies.

It is important to indicate in the document what expenses the parties incurred and within what time frame they will be compensated.

The document has retroactive force even after registration. To do this, the former owner needs to submit an application to cancel the registration.

If the old owner understands that the reasons for termination are justified, but in fact it was not possible to terminate the contract, it is recommended to go to court. When submitting an application to the court, you must have substantial evidence of the reasons for termination of the agreement and attach it to the package of documents. For example, you can attach photographs or video materials or involve witnesses.

Taxation when donating an apartment

The first expense that one of the parties will incur is real estate tax.

Since square meters are transferred under a gift agreement, the gifted person does not pay any money for housing. The exception will be tax.

When calculating tax, you need to use a standard formula; the interest rate depends on the subject. If the new owner lives in Russia for more than 6 months, or is abroad for more than six months, such a person will be considered non-resident. Accordingly, the tax amount will be 30% of the total value of the property received.

In all other cases, the tax amount when donating an apartment will be 13% of the total cost of the apartment.

The donor and the donee are close relatives, what are the documents for the tax authorities?

You can draw up the document yourself or contact the competent authorities or lawyers for this. Specifics of the registration procedure As mentioned above, the gift agreement must be notarized. This provides additional guarantees and confirms the legal capacity of both parties to the transaction, as well as their voluntary expression of will.

Land tax in the case of a house and a land plot on it Land tax must be paid by legal entities and individuals who own land plots. Article 390 of the Tax Code determines that it is calculated based on the cadastral value of the land. For citizens, the tax amount is determined by the bodies maintaining cadastral state records.

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