An agreement on the donation of an item (apartment, house, car, etc.) is a gratuitous transaction in which the donor transfers the gift and the recipient accepts it (Article 572 of the Civil Code of the Russian Federation). The process of preparing documents, depending on whether it will be carried out independently or with the participation of a notary, will require certain financial investments . You will also have to pay for registering the transaction with government agencies.
The transaction process usually occurs in the following order:
- preparation of a package of necessary documents for registration of a donation (can be done either independently or with the involvement of a lawyer, if additional documents are required to complete the transaction);
- signing a gift agreement and notarizing it, or independently preparing the text of the gift agreement (it should be borne in mind that it is not always possible to formalize a gift in simple written form);
- registration of the transfer of ownership of the gift (if the agreement is not notarized, the gift agreement itself is also registered);
- obtaining documents confirming state registration and title documents for the gift.
Information
Notarization of a gift consists of preparing the text of the document and certifying the signatures of the parties. In this case, you will need to pay the notary a state fee for technical work and for the certification procedure itself. State registration also requires payment of a state fee.
Costs for certification of a gift agreement by a notary
In accordance with Art. 574 of the Civil Code of the Russian Federation, a gift transfer agreement can be concluded orally (if the amount of the gift does not exceed three thousand rubles and the transaction is concluded between citizens) or in writing (in simple written form or notarial form).
Certification of a donation transaction by a notary has its positive aspects:
- correct execution of the text of the agreement (which is drawn up by a notary, guided by legislation and regulations);
- trust in the transaction of the parties to the donation (since the notary signature and seal are perceived by citizens as a full-fledged document, rather than an agreement that is concluded independently);
- a notary checks the documents provided to formalize the transaction and identifies missing ones, as well as the ability to formalize some on the spot (for example, consent of spouses, parents, etc.);
- notarization of a document implies the least possibility of challenging the donation (since the notarial procedure involves verifying the legality and integrity of the transaction being concluded).
In addition to the positive aspects of notarization, there are also negative ones - significant financial costs for drawing up an agreement, which are as follows:
- drafting the text of the agreement - depends on the region or the notary himself (tariffs that are approved by special regulations limit the minimum and maximum amount);
- % of the cost of the donated item itself:
- drawing up and certification of other documents necessary for concluding a transaction (consents of spouses, parents and other persons).
Important
The amount of the notary registration fee is calculated as a percentage of the cost of the subject of the gift agreement. Depending on the item of the saddle itself, as well as on the degree of relationship between the parties, the tariff will vary.
Gift deed for an apartment between close relatives, price of state duty
572 of the Civil Code of the Russian Federation, a gift agreement is considered to be an agreement under which one party (the donor) gratuitously transfers/obliges to transfer property to the other party (the donee) or releases/obliges to release it from obligations regarding this property. The subject of a gift under this type of agreement can be:
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Thus, minors and incapacitated citizens, as well as their representatives, cannot act as a donor. The legislation also defines the circle of persons, or rather, positions that cannot be donee (in order to avoid corruption):
State duty when donating an apartment
Real estate that is intended to be donated must have an appraised value . When completing procedures, a notary must be guided by the legislation regulating this activity. When calculating the state duty, the tariff amount will differ depending on the situations:
- certification of transactions for the alienation of real estate to family members and close relatives - 3,000 rubles + 0.2% of the subject of the transaction (but not more than 50 thousand rubles);
- certification of transactions for the alienation of real estate to other persons depending on the value of the real estate:
- up to 1 million rubles - 3000 rubles + 0.4% of the contract value;
- more than 1 million rubles up to 10 million rubles - 7000 rubles + 0.2% of the contract value exceeding 1 million rubles;
- more than 10 million rubles - 25 thousand rubles + 0.1% of the contract value, which exceeds 10 million rubles (in case of alienation of residential premises (apartments, rooms, residential buildings) and land plots occupied by residential buildings - no more than 100 thousand rubles).
- certification of other transactions, the subject of which is subject to assessment:
- up to 1 million rubles — 2000 rubles + 0.3% of the contract value;
- more than 1 million rubles. up to 10 million rubles - 5000 rubles. + 0.2% of the contract value, which exceeds 1 million rubles;
- more than 10 million rubles - 23 thousand rubles + 0.1% of the contract value, which exceeds 10 million rubles. (no more than 500 thousand rubles).
Additionally
To determine the value of the donated item, you must contact licensed specialists who will carry out appraisal work and issue an opinion on the value. Such work is also paid according to the tariffs regulating this type of activity.
State duty for donating an apartment and land: types and sizes in 2020
- draw up an agreement and, if desired, have it notarized;
- state registration of property rights to donate an apartment;
- enter information into the federal register about the change of owner of the land plot.
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But if the parties want to avoid additional financial costs associated with paying for notary services, it is possible to independently sign the agreement and provide it to Rosreestr employees to make changes to the state registration of real estate. Depending on how the deed of gift will be executed, the amount of the state duty is determined.
State duty when donating a car
Donating a car is a transaction for the alienation of movable property. Certain requirements and tariffs for payment of state duties apply to such a transaction.
When notarizing the donation of a car, you must pay a state fee at the following rates:
- certification of gift agreements in relation to children, including adopted children, spouses, parents, full brothers and sisters - 0.3% of the value of the agreement (not less than 200 rubles);
- certification of gift agreements in relation to other persons - 1% of the value of the agreement (not less than 300 rubles).
When all the documents for registering a donation of a car have been prepared, it is necessary to make entries in the vehicle passport about the new owner and the owner who has lost ownership of the car.
The transfer of the car to a new owner is registered by state traffic inspectorates . To do this you will need:
- identification document of the new owner of the car;
- vehicle passport;
- vehicle registration certificate;
- gift agreement;
- OSAGO insurance policy.
With a package of documents and a car, go to the traffic police for registration. Registration with the State Traffic Safety Inspectorate is as follows:
- state taxes are paid;
- an application for state registration of a car is written (at the traffic police department or through the government services portal) and a package of documents is submitted;
- the car is provided for inspection by traffic police (if there is no diagnostic card, it is necessary to undergo maintenance);
- documents confirming the completion of the vehicle registration procedure are presented.
The state fee for registering a car with the traffic police is paid at the following rates:
- making changes to the vehicle passport - 350 rubles;
- issuance of a certificate of state registration - 500 rubles;
- issuance of license plates - 2000 rubles (if the car does not have license plates).
Payment of gift tax
Attention
After completing all the necessary documents to transfer ownership of a gift from the donor to the recipient, you should not forget that the tax office must be notified about this. The notification is submitted within a certain period established by the Tax Code (clause 4 of Article 174 of the Tax Code of the Russian Federation) - until July 25 of the following year (after the year the gift was received).
Tax Inspectorate, in accordance with Art. 229 of the Tax Code of the Russian Federation, notify by filing a tax return, to which are also attached documents confirming the transfer of rights, as well as documents indicating exemption from tax. Such persons are (Article 217 of the Tax Code of the Russian Federation):
- family members of the donor;
- close relatives of the donor.
Persons who are not exempt from paying tax are required to pay (Article 228 of the Tax Code of the Russian Federation):
- 13% of the value of the donated property, if the donee is a citizen of the Russian Federation;
- 30% of the value of the donated property, for foreign citizens.
After submitting the documents and declaration to the tax office, the inspectorate sends the taxpayer a receipt (tax calculation), which must be paid .
Important
The fine for late payment of such tax is set at 20% of the tax amount, and if the tax inspectorate proves that the actions of non-payment of tax are intentional on the part of the taxpayer, the fine amount will be 40% of the tax amount.
Example
The cost of the property (let's say an apartment) is 4 million rubles. The tax amount for persons who are citizens of the Russian Federation will be 13%:
4 million rubles x 13% = 520 thousand rubles.
The amount of tax to be paid is 520 thousand rubles.
If the donee is not a citizen of the Russian Federation, the tax amount will be 30%:
4 million rubles x 30% = 1.2 million rubles.
In case of late payment of tax, the amount is 20% of the tax amount.
In the first case, with an amount of 520 thousand rubles x 20% = 104 thousand rubles. So, the fine will be 104 thousand rubles, and in total you will have to pay to the budget: 520 thousand rubles (tax) + 104 thousand rubles (fine) = 624 thousand rubles. A fine of 40% of the tax value is calculated using the same scheme.
If the gift is not the whole apartment, but only a share, the tax is calculated on the amount of this share. For example, an apartment costs 4 million rubles, and 1/2 of the apartment is donated. Consequently, the amount of the gift will be 1/2 of the cost of the apartment, i.e. 2 million rubles. We calculate the tax:
- for citizens of the Russian Federation - 13% (2 million rubles x 13% = 260 thousand rubles) - the tax amount will be 260 thousand rubles;
- for foreign citizens - 30% (2 million x 30% = 600 thousand rubles) - the tax amount will be 600 thousand rubles.
State duty for registering a deed of gift in Rosreestr
The donation agreement, certified by a notary or only by the signatures of the parties, is presented together with other documents to the territorial office of Rosreestr to register the transfer of ownership rights from the donor to the donee. Applicants are required to pay the tariff established by law within no more than 10 days from the date of submission of documents, otherwise the papers will be returned and the registration procedure will be cancelled.
The amount of the state duty (Article 333.33 of the Tax Code of the Russian Federation) depends on who exactly submits the application to change the owner of the property:
- Individuals – 2000 rubles;
- Legal entities – 22,000 rubles.
Previously, in order to register the transfer of ownership rights, it was necessary to first register a deed of gift. However, from 03/01/2013, in accordance with Federal Law No. 302 of 12/30/12, this rule was canceled. Now the deed of gift is considered certified when it bears the signatures of both parties or their legal representatives.
Payment for the gift agreement
Receiving expensive gifts, such as real estate, is always nice, but it comes with a number of requirements and procedures. Giving real estate as a gift presupposes that the transfer of ownership rights will be registered, and this in turn stipulates that the person will pay a state fee for the gift agreement. First you need to understand what a deed of gift is. This is an agreement that is concluded between two parties to the transaction: the donor and the donee, which involves the transfer of property free of charge, while the one who receives the gift increases the property status, and the donor, on the contrary, decreases. Property relations are regulated by the Civil Code, while at the same time, the amount of state duty that must be paid when conducting a gift transaction is determined by the Russian Tax Code. State duty when donating a land plot The procedure for drawing up a land donation agreement is identical. It must be taken into account that if there is a residential building on the land plot, then alienation of these real estate objects separately is not allowed if they belong to one person.
What does this mean? If the house is located on a plot of land, the recipient must receive two separate title documents. In this case, three registration actions are performed, for which a state fee is paid:
- For registration of a transaction (donation agreement);
- For making changes to the Unified State Register of Rights to a Land Plot;
- For making changes to the Unified State Register of Rights to a Residential Building.
To certify ownership of a land plot, you will need to pay a payment of 350 rubles.
How much does it cost to issue a deed of gift in 2020? Cost of registration with a notary
If someone has payment benefits or is completely exempt from it, then the payment will be reduced by the amount of the benefit. Such benefits apply, for example, to veterans and disabled people of the Second World War, former prisoners and places of forced detention created by the Nazis. The basis for providing benefits to such persons is a certificate of the established form.
A gift is a method of transferring property from one person to another. In this case, any people can act as participants in the agreement. Quite often the parties are related to each other by kinship or family. However, despite this fact, the transaction will entail certain costs.
Amount of state duty for a gift agreement
It is expensive to enter into a donation agreement with a notary (the costs will be calculated based on the cost of the car as a percentage), therefore, some citizens issue a general power of attorney to dispose of a car, and such a power of attorney is a valid and valid document for traffic police officers. Do you have any questions? To the on-duty lawyer The lawyer analyzes your question The lawyer contacts you Your question is resolved! Advantages:
- Complete anonymity
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15 minutes - average response rate 54 consultations today 23,632 consultations completed in total Popular Gift taxes Donated property, in accordance with the rules of the Tax Code, can generally be considered income for which it is necessary to pay income tax (NDFL).
Benefits when paying state duty under a gift agreement
When it comes to registering rights to a plot of land, the tariff is 350 rubles. If the applicant is not one, but several persons at once, the amount of the state duty is divided among all in equal shares.
If one of the applicants has a benefit and should be exempt from paying the fee, then its amount is proportionally reduced by the amount of the benefit. The state duty can be paid in cash or non-cash form. The fact of payment can be confirmed both by a payment order with a bank mark and a payment receipt. Nuances of receipts and payment The duty can be paid in the following ways:
- A popular method is payment at a Sberbank branch. Here you can find the necessary details and samples for payment.
- You can also pay at Russian Post.
Tax on donation
In addition to the state duty, there is also a tax on the acceptance of a gift. It is 13% of the value of property received by inheritance. This is due to the fact that such property is recognized as income. The donee pays the tax, since it was he who received the benefit and income.
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That is why a gift agreement is often concluded between close relatives.
The tax is calculated based on the amount of property indicated in the assessment. If one has not been carried out, then the amount is taken from the donation agreement itself.
Thus, the state fee for drawing up a donation agreement for an apartment is paid only with the participation of a notary in the matter. Its size directly depends on the closeness of relationship between the donee and the donor and the value of the property that is the subject of the donation.
Amount of state duty for a gift agreement
To do this, you need to register on the resource and gain access to your personal account. You should remember that a prerequisite is to receive a receipt for payment. It is this document that can confirm that payment has been made.
In addition to the original, you will need a copy of the payment document, so you need to make a copy in advance and attach it to the package of documents that are submitted for registration. Registration details In addition to the state duty, it is expected to pay income tax for property received as a gift; its amount will be 13% of the assessed value of the transferred property, if the donor and recipient are not close relatives.
This group includes spouses, parents, parents of parents, children, grandchildren, brothers, sisters. The fact of payment of the state duty is confirmed either by a payment order with a bank mark (non-cash) or by a payment receipt. The procedure for paying the state duty By contacting one of the branches of Rosreestr for the purpose of registering the donee's ownership of a real estate property, in accordance with Art. 11 Federal Law No. 122, the applicant must pay a state fee for registration. Despite the fact that this law does not establish the obligation to provide evidence of its payment, its provision is still advisable. This is due to the fact that most local branches of Rosreestr, despite the absence of a direct indication in the law, perceive the payment document as one of those necessary for state registration. Thus, proof of the fact of payment of the state duty will be a genuine payment document - a payment order with a bank mark for non-cash payment and a bank check for cash payment. Since since 2012 the registration of the gift agreement itself has not been carried out, the state fee only needs to be paid for the acquisition of property rights and for the alienation of them. Therefore, the total payment must be distributed between the parties to the transaction in equal shares.
Including if there are more than 2 people participating in such a transaction. In the case when both individuals and legal entities participate in the procedure for registering a gift agreement, then in 2016-2017 each of them pays for this action the fee determined for it by law, divided by the number of participants in the transaction.
In the case of donating an apartment, as a rule, the fee is paid by the beneficiary, that is, the person who received this piece of real estate into ownership. This clause may be specified in the gift deed.
State duty for gift deeds for 2020
In order to answer the key question, what state duty is charged for a gift agreement in 2020, it is necessary to understand what exactly constitutes a gift agreement.
This type of agreement is positioned as a separate type of contractual obligation, since it has several qualifying features:
- Gratuitous;
- An increase in the property of the person receiving the gift (the donee);
- Reduction of the donor's property;
- The presence of an intention to increase the property of the donee precisely at the expense of the property of the donor.
Cost of registration of deed of gift: general and at the notary
Sometimes parents resort to donating real estate, rather than money for it, so that the apartment becomes the property of their son or daughter, and not of a married couple. Indeed, according to the law, property received as a gift is not subject to division after a divorce, which means it remains with the person to whom it was given.
- Full name, passport details and addresses of the parties;
- Subject of the agreement. This indicates the type of property (apartment or house) and the address where it is located;
- Clarification of the name and characteristics of the transferred property (say, a three-room house on land with an area of 110 m²);
- A document confirming the donor's ownership of this object;
- Signatures of the parties, date of the transaction.
