Gift deed for an apartment between strangers taxation

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.

Registration of a deed of gift for an apartment between relatives

Registration of a deed of gift for an apartment between relatives is carried out on a general basis. They are subject to the same requirements as when making a transaction between strangers. There is a small circumstance here that allows you not to register a document with a notary. The deed of gift can be submitted along with the rest of the documents to the property registration authority. You must have a receipt for payment of the state duty with you. An important requirement is the presence of both parties when transferring documents to Rosreestr.

Registration of a deed of gift for housing is sometimes the only acceptable option for transferring real estate to another person. Therefore, quite often the apartment donation agreement is popular between close people. He acts as a guarantor of obtaining housing in sole ownership for the recipient party. This procedure does not require large financial costs for either party.

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.

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.

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.

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 draw up a gift agreement for a stranger

A gift agreement between strangers for an apartment or other property must be concluded with a notary. Only a lawyer has the opportunity to assess the donor’s capacity and confirm that the act was performed without coercion. By following this recommendation, the recipient will not have problems with the law and possible heirs of the donor’s apartment or other property in the future.

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.

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.

How to pay real estate gift tax?

You can make payment in any convenient way:

• in Sberbank - they won’t charge a transaction fee here;
• through the “Pay Tax” service on the Federal Tax Service website;

• through terminals and ATMs;
• through electronic wallets;
• via online banking.

To pay the amount, you need to know the details. You can take them to the Federal Tax Service or find them yourself. You will find the payment details of your inspection through the service “Address and details of the Federal Tax Service”:

• here you can enter your address, and the system will display the inspection to which you belong;

• or you can immediately select the Federal Tax Service by code from the list;

• payment details will appear in the results.

It is also necessary to know the BCC. It can be found in the section on budget classification codes for personal income tax.

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.

Making a gift to a stranger

Giving to a stranger can be motivated by completely different reasons - from congratulations on the holiday to ordinary gratitude. Regardless of this, it is formalized 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).

According to paragraph 1 of Art. 574 of the Civil Code, a gift can be made orally if the transfer of the gift to a stranger is carried out simultaneously with its conclusion. Mandatory written form is established in relation to contracts of promise of donation (clause 2 of Article 574 of the Civil Code). Violation of the mandatory written form entails the nullity of the deed of gift.

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.

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.

Who is exempt from real estate gift tax?

The tax on a gifted apartment is not paid only between close relatives and family members - they are exempt from this payment. All other persons are required to pay from the received property.

After the donation, the new owner is obliged to pay property tax and can receive an exemption from it if he turns out to be a federal or territorial benefit recipient. Everyone, without exception, under a gift agreement does not have to pay property tax up to the cadastral value of 20 sq.m. apartments. This area is not taxable.

Beneficiaries are pensioners, veterans, disabled people, etc.

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.

Interest rate

Well, we have already established that almost everyone must pay taxes when signing a gift deed. But in what sizes? How is the amount due for payment calculated? There are some restrictions and rules! There cannot be a single tax for all real estate in the same amounts. Some pay more, some pay less. This is a long-known fact.

That's right. The tax on the gift of real estate to a non-relative, as well as to people not closely related to the owner, has some calculation rules. But no one will tell you the exact amounts. Indeed, according to modern legislation, citizens must pay 13% of their income. It doesn’t matter what it is - an apartment, a house or money. Donees pay taxes in the amount of 13% of the value of real estate or securities. There is also a peculiarity here. And it is at the moment of calculating the exact amount of tax that many people begin to have problems.

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.

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.