What is a deed of gift for real estate or how to donate an apartment

Reducing the amount of payments

What tax must be paid when selling a donated apartment?
The tax amount is 13% of the cost of the apartment. For example, an apartment with a cadastral value of 10,000,000 rubles was sold for 6,000,000.

If the process took place before 2020, the tax is calculated as follows:
13% of 6,000,000, i.e. 780,000 rubles.

If the donation took place in 2020, then:
we calculate 13% of 7,000,000 and get 910,000 rubles - this is the tax amount.

Find out whether you can return or re-donate a donated apartment on our website.

How can you reduce tax on a sale if the apartment was received under a gift agreement?

When paying personal income tax, the seller of the apartment has the right to a tax deduction in the amount of 1 million rubles. Those. it will not be paid at the full cost, but at 1 million rubles less.

If we return to the example described above, then when using the personal income tax deduction you need to pay:

If the apartment is owned before 2020 - from 5,000,000 rubles (6,000,000 - 1,000,000) and will be 650,000 rubles.
If it was presented in 2020 - from 6,000,000 rubles (7,000,000 - 1,000,000) and you need to pay 780,000 rubles.

There is another situation in which the tax paid is reduced: if in the same year when the home is sold, a new property is purchased.

In this case, personal income tax is paid on the difference between the income from the sale of the previous apartment and the costs of purchasing a new one. Moreover, the cost of purchasing housing means:

the cost of an apartment, residential building, or land plot;
construction or renovation costs;
privatization costs.

If the costs of purchasing real estate include repair or construction costs, they must be documented.

The right to a tax deduction is retained.

If the purchased housing is cheaper than the sold one, taxable income is calculated as follows: one million rubles and the cost of the new one are subtracted from the cost of the old property.

If new housing is more expensive, then the tax base will decrease by the difference in their price. If, taking into account other actions, this amount turns out to be negative, 13% of it must be returned.

How to give your daughter real estate?

The donation of an apartment or house is accompanied by the preparation of a written deed of gift and subsequent registration of the transfer of ownership rights to the daughter. The latter is carried out by the Federal Service for State Registration, Cadastre and Cartography (Rosreestr). The fee for this is set at 2,000 rubles.

Attention

An application must be submitted to the territorial office of the registration authority at the address of the donated property. This can be done either at the institution itself or through the service website or

in the multifunctional center

In general, there is no need to contact a notary to draw up a gift agreement - no specific form has been established for a deed of gift. It is necessary to resort to the services of a lawyer based on the law dated July 13, 2015 No. 218-FZ if:

the property of a person with limited legal capacity is donated by his trustee on behalf of his ward (Part 2 of Article 54);
it is not given in its entirety, but in the form of shares from its co-owners (Part 1, Article 42).

In addition, a notarized document is difficult to challenge; the specialist confirms with his seal that both parents and daughter are making the transaction consciously and voluntarily. The notary will also help in drawing up the contract and explain important details. With the exception of the above situations, the notary fee for certifying a deed of gift will be calculated based on clause 1, part 1, art. 22.1 Fundamentals of the legislation of the Russian Federation on notaries:

if the value of real estate is less than RUB 10,000,000. — 3,000 rub. 0.2% of the cost;
otherwise - 23,000 rubles. 0.1% of the cost.

You can’t register a deed of gift in Rosreestr right away - Art. 157 of the Civil Code allows transactions with certain conditions. But it is important to remember that the gift agreement based on Art. 572 of the Civil Code cannot imply a reciprocal transfer of money or property from a daughter to a parent.

The gift agreement does not have a set form. It is necessary to discuss all the terms of the future transaction. The deed of gift must contain:

information about the parent and the gifted daughter;
clarifying information about the gift;
rights and obligations of the parties;
procedure for resolving possible disputes and transferring an apartment;
information about the encumbrance of the apartment or its absence;
if necessary, additional conditions for the entry into force or cancellation of the contract.

We invite you to read: How to draw up a deed of gift for an apartment in 2020.
The contract must indicate the specific subject of the gift, otherwise such a transaction is considered invalid. To describe housing, as a rule, the following are used:

his address;
state registration number in Rosreestr or cadastral number;
technical information (area, location in the house, number of rooms, etc.).

The agreement is drawn up in three copies, two of which are received by the donor and the recipient, and the third is kept by the registration authority.

Additional conditions include conditions precedent and exemplary conditions that may or may not occur in the future. The former refers to the conditions under which a transaction is considered completed and the rights and obligations described in it arise. For example, parents may promise to give an apartment to their daughter after graduation from university and note this in the gift deed. Cancellable conditions describe circumstances that entail the revocation of a gift, for example, in the event of the death of the former donor.

Deeds of gift for a house and a plot of land do not differ in content from those for an apartment. They should also note:

passport details of the parent donating the property and the daughter accepting the gift;
clarifying information about the house, such as address, information from an extract from the Unified State Register of Real Estate;
procedure for transfer of real estate;
how possible future disagreements will be resolved;
suspensive and disqualifying conditions, if any.

The deed of gift for land, in addition to the above data describing the site, must also contain information about the buildings on it.

Clause 4 art. 35 of the Land Code prohibits giving a house without the land on which it stands, and a plot without property on it, if both the property and the land belong to the same person.

To transfer real estate to a daughter after drawing up a gift agreement, it is necessary to submit two applications for the transfer and emergence of rights from the parent and daughter, respectively. They are registered by the Rosreestr authority at the location of the apartment or house. When applying, you must provide the following documents:

identification documents of the parties to the transaction;
at least two copies of the deed of gift;
title documents for housing;
an extract from the Unified State Registration Register or a certificate of registration of rights;
if the mortgage has not been paid for the housing, the consent of the mortgage bank.

Both the donor and the recipient, when applying to Rosreestr, submit two applications, in general, together and in person. The first is the basis for registering the transfer of property rights of the donor, and the second is the basis for the emergence of such a right in the donee. If the gift agreement was drawn up by a notary, then both applications can be submitted by either one of the participants in the transaction or a lawyer.

We invite you to read: Deed of gift for an apartment between close relatives in 2020, how to draw up how much it costs

Property acquired during marriage cannot be disposed of individually, no matter whose ownership it is. In order to give such a living space to your daughter, you must first obtain the consent of your spouse and have it notarized. However, if the donor himself received the property as a gift, then it is not considered jointly acquired, and he can deal with it at his own discretion.

Moreover, if the donor’s property rights were not previously registered with Rosreestr, then this will first have to be corrected by attaching the necessary documents.

For your information

It would be a good idea to clarify in advance the specific list of required documents. This can be done at the Rosreestr branch, MFC or through the service "

Life situations

».

Mother gives a share in her daughter’s apartment, what documents?

It must be certified by a notary.

Consent of a co-owner to donate an apartment to a relative or children.
A document confirming the relationship between the donor and the recipient
After submitting the documents, you need to issue the document itself. After which the agreement and the above documents must be submitted by the parties to Rosreestr for registration. between spouses If one of the spouses decides to give his husband or wife an apartment, in this case it is possible to draw up both a deed of gift and a marriage contract. The agreement is concluded in writing, with notarization at the request of the parties. To donate part of your property that was acquired during marriage, you must first allocate a share in kind or as a percentage, after which an agreement is concluded and registered with Rosreestr. According to clause 1, 2 tbsp.

Article updated: April 18, 2020. The instructions for registering the donation of a share/shares in an apartment were divided into 3 main stages: collecting documents, drawing up a donation agreement and submitting them to the MFC or the Registration Chamber to register the transaction. Parties to the transaction: donor - the one who gives; donee - to whom it is given.

Stages:

Stage No. 1 – collecting documents
Stage No. 2 – order a donation agreement for a share of the apartment
Stage No. 3 – submit documents to the MFC or the Registration Chamber to register the donation transaction

Stage No. 1 – collecting documents Documents are needed in originals. Below we have listed the main list of documents, but in each specific case additional ones may be required. The full list can be found in the information window from an MFC consultant or the Registration Chamber (UFRS). You can also find out from our lawyer.

Donation of property to mother or father

According to the Family Code of the Russian Federation, property received by one of the spouses as a gift during marriage is his property. If the family is facing divorce, then the apartment is not subject to division. Although there is still one small loophole in the law.

There is Article 37 in the Family Code, which states that if the husband can prove that during the marriage he repaired and restored the apartment given to his wife so that its value increased, then it can be considered joint property. 2) The donor will not have to pay personal income tax, since the donation is a gratuitous transaction, which means he did not receive any income.

But with the recipient it is more complicated - if he received the gift not from a relative, then he will have to pay tax, but if from a close relative, then he is exempt from tax.

Registration of donation of a share in an apartment in 2020

Attention

If you want to donate a room in a communal apartment, then, in fact, the process itself is no different from concluding and registering a donation agreement for an apartment or house. In this case, the package of documents is similar, the main thing is that the donor has the right to own this room.

The document must indicate:

address;
territory of the room;
its total area;
common areas - kitchen, basement, pantry and bathroom.

For the transaction you need:

title document for the room;
passport for the apartment;
passport of the parties;
receipt of payment of state duty.

lawyer or notary - who is more profitable to complete the transaction? In this case, the lawyer and the notary have different powers, so first of all you need to clearly understand what you need - to correctly and competently draw up a document or have it notarized.

I want to give my share in the apartment to my mother. what documents to collect?

How to submit a request, read here, instructions with pictures. On average, a contract costs 1000-3000 rubles. Pravoved.RU is also convenient because you do not need to visit various offices, all work takes place online.

The service works like this: 1) You leave a request.

The application itself is free and does not oblige you to anything; 2) Professional lawyers send their proposals within 5-10 minutes, for how long they are ready to draw up a gift agreement; 3) Choose the lawyer you like based on price, reviews, experience; 4) Discuss the gift agreement with a lawyer. If you don’t know what to add to the contract and don’t understand it at all, then just write down the situation: who wants to donate an apartment, to whom the apartment is being given, why and why.

Parents ask: how can a mother give an apartment to her daughter without the participation of a notary?

To the wife Donation of a common apartment between spouses is possible only if the shares of each of them are determined. Often this happens before the divorce, at which time donation can also occur.

A transaction between unrelated persons is subject to taxation. And former spouses are no longer relatives. The husband can also draw up a deed of gift for a share in an apartment that already belonged to him before marriage.

Important

If the apartment is in common ownership and the shares are not determined, then donation between husband and wife is impossible. To another shareholder Another owner of the apartment can also become the recipient of a gift in the form of a part of the apartment.

There are no restrictions on the circle of persons who can accept such a gift. The rules are the same for all cases of donation. If part of the housing is donated to a non-close relative, he will have to pay tax, and this can be a considerable amount.

How to correctly draw up a contract for donating a share of an apartment to a relative

Registration is carried out by Rosreestr, which:

makes an entry in the unified register;
issues a certificate of ownership to the new owner.

Only after its receipt the contract is considered fulfilled. Registration by a notary Previously, real estate transactions were required to be formalized by a notary. But now there is no such strict requirement. A gift agreement can be certified if this is the desire of its participants.

Notarization is required only for a power of attorney to complete a transaction and the consent of the spouse. Frequently asked questions Let's consider frequently asked questions about donating a share in a privatized apartment.

Power of attorney for donation If it is impossible to personally be present at the transaction, the owner of a share in the apartment can issue a power of attorney to complete this transaction. To do this, you will need to contact a notary to certify the signature on the document.

Documents for donating an apartment

Therefore, if the need arises and knowing how to donate a share in a privatized apartment to a relative, this can be done without breaking the law. The same rules apply to the donation of part of an apartment as to property that has a sole owner.

The difference will be that:

not the entire apartment is transferred, but only part of it;
The rights of those who are registered in this living space are protected.

This should be reflected in the contract. The transfer of rights under such an agreement does not in any way infringe on the rights of other owners.

How to donate a share in a privatized apartment? The procedure for donation and all the requirements for this type of transaction are contained in the Civil Code, in the chapter devoted to this agreement.

According to its provisions, donation does not provide for any response other than acceptance or refusal. This deal is free of charge.

3 ways to transfer an apartment to your own daughter: sell, donate, bequeath

Passports of both parties.
Title document for the donor's apartment.
Certificate of family composition in the apartment that is subject to donation.
Extract from the Unified State Register of Real Estate.
BTI certificate on apartment valuation.
If the apartment was purchased by the donor during marriage, then the consent of the second spouse, certified by a notary, is required.
If children live in the apartment, consent from the guardianship and trusteeship authority is required.
If one of the parties is a minor child, the guardian's permission to the transaction is required.
If the conclusion of the agreement is carried out on the basis of a power of attorney, then a power of attorney must be submitted.
When donating a part of an apartment, first of all, in addition to all the above documents, you will also need a notarized consent of the co-owners.

Donation of a share in a privatized apartment

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Good afternoon. I want to give my share in the apartment to my mother, who also has a share in this apartment. I would like to know what documents are needed for this. And where to apply for it? If possible, with sample documents. extract from the house register Victoria Dymova Support employee Pravoved.ru Try looking here:

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Features of donating real estate to your child

In the life of every person there are special moments, holidays, when you want to give an original gift so that it is necessary and worthwhile. This situation might include your daughter’s wedding. On her happiest day, who better than her parents should present the most original gift.

An apartment is best. Firstly, this will ensure her a happy life, and a deed of gift for her daughter’s apartment will allow her to remain its owner in the event of an unhappy marriage.

This is very simple to do, you need to conclude an appropriate agreement and your son or daughter will instantly become the owner of the specified housing. The specifics of the procedure depend on the age of the child.

Minor children cannot sign a document; one of the parents or a guardian does this for them, providing the child’s birth certificate (we talked about the nuances of donating an apartment to a minor child in a separate article). Also, to donate an apartment to a mother to her daughter or son, there is no need to go to a notary.

We suggest you read: Boat tax, how to avoid unnecessary expenses

If the parents are divorced, then the second spouse, who is not the donor, must give his consent to the gift.

You ask: “I want to give an apartment to my daughter, do I need to pay tax?” This is another important plus - there is no tax when donating an apartment to a native child.

The main feature is that after the transaction is completed, the child is not required to pay financially, since the procedure does not provide for this.

Let us answer right away that no. Donation occurs on a general basis and does not imply any special features for different people.

The steps of the procedure are identical and will not take much time. All that is needed is your positive decision about this step.

Often real estate is in common shared or joint ownership. In this case, additional nuances arise that must be taken into account.

The first of these is mandatory notarization. In paragraph 1 of Art. 42 of Federal Law No. 218-FZ dated July 13, 2015 states that a donation agreement for shares of common property requires registration by a specialist. Since in this case notarization is required by law, the amount of the state duty is determined in accordance with paragraphs. 5 p. 5 art. 333.24 of the Tax Code of the Russian Federation - 0.5% of the cost of housing, but not less than 300 rubles. and no more than 20,000 rubles.

Secondly, when donating shares of common real estate, it is necessary to obtain the written consent of the other co-owners. If the spouse owns the housing together with the donor, then his consent must be additionally certified by a notary, the state fee for which will be 100 rubles. These documents must also be provided when contacting the registration authority.

A daughter gives a share in her mother’s apartment, what documents are needed?

How to give an apartment to your daughter or son? Is it possible? Of course it is possible. The Civil Code provides for the possibility of concluding a gift agreement, however, when donating real estate to children, there are a number of features that you need to know. In addition, there are various ways to transfer an apartment to children.

Attention

Giving is just one of them. Another common option is the inheritance procedure. Does donation have advantages over inheritance? Of course it does. The apartment is being transferred now, at the moment, and you won’t have to wait long for it.

Next - about the features of such agreements and the procedure for their execution.

How to formalize a deed of gift for a share in an apartment correctly

Additionally, in addition to the specified documents, applicants may submit for registration technical documentation for the apartment (technical passport), an apartment acceptance certificate (certifies the fulfillment by the parties of the donation of the terms of the agreement); notarized consent of the other spouse to complete the specified transaction (if the apartment was acquired during the marriage and is in common joint ownership). All these documents in originals and copies are submitted to the registration authority (Federal Cadastral Chamber of the Office of Rosreestr for the subject of the Russian Federation), the registration itself is carried out by the Office of Rosreestr for the subject of the Russian Federation, as a rule, within 10 days (if there are no circumstances for suspending the procedure). Gifting a house to mother or father Another type of real estate, also related to the housing stock, is a house.

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

Registration procedure So, the agreement has been drawn up, what to do next? Now you need to register it. For this purpose, a package of documents is being prepared, which will be submitted to the state registration authorities:

Naturally, you will need the gift deed itself.
Title documents for the property will be required.
If the apartment is joint property with a spouse, you must have written consent to donate the apartment. This may be a separate notarized document, or both spouses may be named in the agreement as donors. If we are talking about shared ownership, then only the corresponding share can be donated.
You will need a BTI passport (Bureau of Technical Inventory).
A document confirming the fact of payment of a state duty in the amount of 2 thousand rubles.

address;
territory of the room;
its total area;
common areas - kitchen, basement, pantry and bathroom.

For the transaction you need:

title document for the room;
passport for the apartment;
passport of the parties;
receipt of payment of state duty.

Example When giving a set of tools to your father, an oral form of the transaction is sufficient, i.e. symbolic transfer of the gift directly to the recipient, but for donating a car or apartment, a simple written form of agreement will be required.

At the same time, the law clearly defines cases when a simple written form is mandatory (promise of donation in the future and alienation of real estate. In addition to the two main forms of the transaction specified in Article 574 of the Civil Code of the Russian Federation, the parties can, at their own request, resort to the notarial form (clause 2 of Art. 163 Civil Code of the Russian Federation).

In the case when the donor resorts to a written form of the transaction, he needs to remember the mandatory points that any contract must contain:

place and date of its conclusion;
parties to the transaction (their name, details - full name, passport details, residential addresses, etc.);
subject of the agreement (specified in clause 1 of Art.

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Deadlines for personal income tax payment

If a property that has been owned for less than three (and according to the new rules - five) years is sold, you must contact the tax office before April 30 of the year following this event.

You need to prepare documents:

Tax return in form 3-NDFL.
Passports.
Certificate of ownership of housing.
Certificate of purchase and sale.
If a new home was purchased - certificates of ownership and purchase and sale of it.
And their copies.
Certificate 2-NDFL from work.

Personal income tax must be paid before July 15 of the same year (i.e., the year following the sale).

Thus, the amount of income tax when selling a donated apartment depends on several factors. Namely, on when and by whom it was donated and sold, at what price and whether other housing was purchased.

If you find an error, please highlight a piece of text and press Ctrl Enter.

Having figured out how to draw up a donation agreement for an apartment for your daughter, you should also talk about the timing of the procedure.

This procedure will take you several days, unless you have to perform additional steps due to the characteristics of the donee.

Review of documentation by the registry may take up to 30 days after all documents have been submitted. This is the longest process. But after his positive decision, the apartment immediately passes to the new owner.

The following advantages of donating an apartment can be highlighted:

after the transaction, the new owner can immediately equip his new living space;
other relatives will not be able to apply for housing in the future;
a simple and quick way to transfer housing to another owner;
the contract cannot be disputed.

This procedure has many advantages due to the fact that it is free of charge. After losing your rights to living space, you are left with only joy in your soul from the gift you presented.

We consider in detail all the pros and cons of deeds of gift between relatives in a separate material.

We hope we have answered the question of how to properly draw up a deed of gift for an apartment in favor of your daughter. Good luck!

Tags: daughter, apartment, tax, father, give

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