Non-residential premises do not differ in terms of ownership rights from other types of real estate, in particular from residential premises (houses, apartments).
A transaction involving the donation of non-residential premises (offices, warehouses, garages, building structures, non-residential buildings) is not much different from a transaction where the subject is residential premises.
How to draw up a deed of donation of non-residential premises in 2020, does it need to be certified by a notary, how much is the state duty for the transfer of ownership of real estate?
Rules for registering a deed of gift for non-residential premises
If you do not want to resort to the services of a notary, you want to conclude a deal yourself and so that an employee of Rosreestr or the MFC does not find fault with the text of the agreement, you need to take into account that the following information must be reflected in the text of the document:
- name of the agreement – “Agreement of donation of non-residential premises”, place of its preparation (indicate the city) and date of preparation;
- name of the donor and recipient: their full name, passport details, TIN;
- the subject of the agreement should be the first point of the agreement. It is necessary to indicate specifically the subject of the agreement - the address of the premises, its area, as well as the name of the document on the right of ownership of real estate - technical passport, cadastral passport. Indicate the cost of the premises for a specific date (indicate the price in digital and alphabetical format);
- The second clause of the agreement is the transfer of non-residential premises, transfer of ownership. Here you need to indicate during what period the gift is transferred to the donee, for example, within 10 days from the date of signing the agreement under the acceptance certificate. It is also necessary to indicate that ownership of non-residential premises is transferred to the donee after state registration and receipt of an extract from the Unified State Register of Real Estate. It can also be stated here that the recipient has the right to refuse the gift before the transfer of ownership rights;
- The third point of the agreement is guarantees. The donor must guarantee the recipient that the object of the transaction has not been sold to anyone, it is not under pledge or arrest, has not been leased, etc.;
- signatures of the parties, their legal addresses.
If the premises have any defects due to which the recipient may lose health or life, the donor must inform him about this.
Notarized certificate of deed of gift for non-residential premises
A contract for the donation of non-residential premises does not require mandatory certification by a notary. A simple written form with the signatures of the parties is sufficient for the transaction to be recognized as legal.
However, many lawyers still insist that the donor contact a notary, since there are some features of concluding a transaction and drawing up the agreement itself, on which the correctness of the agreement may depend.
The notary will help you draw up the agreement correctly and tell you what documents should be prepared for transfer to Rosreestr.
The recipient will have to pay for notary services . There is no specific figure, since the cost is influenced by several factors: the provision of additional services by the notary, consulting clients, printing out the agreement, copying documents, etc.
Registration of a real estate donation agreement
The agreement is bilateral in nature, and the parties can be either one or several persons. There will be several citizens from the donee when real estate is transferred into joint, common or shared ownership.
All co-owners of the gift, which is joint property, act as donors. Such a transaction is impossible without the consent of all property owners.
If only part of the joint property is transferred as a gift, then only the owner of the share will be the donor.
A document can be drawn up without the direct presence of the parties if authorized representatives act on their behalf, acting in accordance with a notarized power of attorney.
What to pay attention to when compiling your own
The text of the agreement can be drawn up by the parties independently, since the law on the gift of real estate does not provide for an established document template.
The following points must be reflected in the document:
- Parties to the agreement. Information about the donor and recipient must be indicated as completely and accurately as possible (in accordance with the documents).
- Indication of the gratuitous nature of the gift transfer.
- Subject of the transaction. All characteristics of the property specified in the documents (location, area, floor, cadastral number, etc.) should be listed.
- The basis of the donor's ownership of the subject of the agreement (name of the document, date of conclusion and registration).
- Handwritten signatures of the parties or their representatives.
Who will help compile
The text of the agreement can be drawn up independently by its participants, regardless of whether the document is subject to state registration in the future or not. But if there is at least one inaccuracy, error or blot in it, the documents will be returned for revision without registration.
It is more effective to use the services of a qualified notary or lawyer who will reflect in the contract all the nuances and features of the agreement, which the parties may not have an idea about.
How much it costs to draw up a gift deed with a notary is set out in the article: “How much does a donation deed with a notary cost?” What are the parties to a gift agreement, read here.
The notary will attest to the legal capacity of the participants and the absence of any coercion when certifying the document. Together with the certified document, the notary provides the parties with a completed package of documents for further state registration.
List of papers for a notary (lawyer)
To draw up a document, the notary must provide:
- passport and identification code or birth certificate of each participant in the transaction and legal representatives of the parties;
- certificate of residence (registration) of the parties and their representatives;
- title documents for the transferred property in the name of the donor;
- extract from the register of owners of the BTI and from the house register;
- report on the market value of the property;
- documents from the tax office confirming the absence of tax arrears on the transferred property;
- marriage certificate and statement of consent of the donor’s spouse to the alienation of property;
- consent of the guardianship authorities to the transaction if one of the parties is a minor child.
For any specific case of donating a particular piece of real estate, the composition of the documents may change, and some of them will require mandatory notarization.
Contents of the document
The deed of gift for real estate must contain:
- Mandatory conditions regarding the subject of the gift:
- location address;
- square;
- number of storeys;
- title documents in the name of the donor;
- name of the registration authority;
- date of registration;
- conditions on which mutual agreement must be reached.
- Additional conditions allowing the parties to determine the scope and nature of their rights and obligations (established by law):
- the donor’s right to cancel the deed of gift in the event of the death of the donee;
- deadline for transferring the gift;
- transfer of ownership of an object (gift);
- transfer of the donor's obligations to his heirs and others.
- Random conditions not regulated by law.
- Place and date of signing the deed of gift for real estate.
- Information about the annexes to the contract (if any).
- Details of the parties/representatives of the parties (passport details, registration information).
When a deed of gift is drawn up by power of attorney, it must reflect the donee and the subject of the gift. Otherwise, the power of attorney is recognized as having no legal force.
Here you can download samples of gift agreements: for real estate; for an apartment; for the share of an apartment on a land plot with buildings; on a land plot free of buildings; to the garage.
Notarization
The deed of gift does not require mandatory notarization, but if the parties wish, it can be certified. Costs for notary services will be 0.5% -1.5% of the estimated value of the gift.
Registration of transfer of ownership rights to non-residential premises in Rosreestr
In order for the recipient to become the legal owner of the donated premises, he needs to go with the donor to Rosreestr or MFC, give the original gift agreement in 3 copies with the necessary document package.
On site, an employee of Rosreestr or the MFC will ask the donor and recipient to fill out an application . In addition, before going to Rosreestr, you need to pay the state fee, so that you don’t have to come back and stand in line again.
The state fee for registering the transfer of ownership of real estate is 2,000 rubles for an individual and 22,000 for a legal entity. The recipient must pay the state fee.
Registration of real estate donation agreement
The document is considered concluded from the moment it is signed by the parties, but the ownership of the gift is considered to pass to another owner after registration.
Therefore, state registration of the transaction itself and the property of the recipient of the gift (for the object and for the land) is required.
List of documents
The following documents are required for registration:
- application for registration;
- confirmation of payment (state duty);
- identification documents of participants and their representatives (if available);
- constituent documents of the company and its authorized representative (if necessary);
- documents confirming the donor's ownership of the property;
- floor plan;
- extract from the BTI register;
- signed contract.
When registering, in addition to the parties to the agreement, their authorized representatives may act as an applicant if they have appropriately executed powers of attorney (Article 16 of the Law “On State Registration of Rights to Real Estate and Transactions with It”).
Payment of state duty
Each type of duty must be paid with a separate receipt. Payments cannot be summed up to make a lump sum payment.
Payment options table
| Property without land (apartment) | Property with a plot of land (house) | Note | |
| Registration fee: | |||
| deed of gift | 1,000 rub. | 1,000 rub. | Paid by both parties ½ of the total amount |
| transfer of ownership of real estate | 1,000 rubles multiplied by the size of the received share | 1,000 rubles multiplied by the size of the received share | Pays by the donee |
| transfer of ownership of a land plot | — | 200 rub. | Pays by the donee |
For example, if the donee receives half of the real estate as a gift, then the payment for the transfer of ownership will be:
1,000 x ½ = 500 rub.
If a gift is given to two persons, then the payment for land ownership from each of them will be:
200 / 2 = 100 rub.
Registration period
Registration actions are carried out by the Office of the Federal Registration Service within the standard period (10 days). During this period, among other activities, the legality of the agreement is checked, so their duration may be increased.
What tax is paid on the gift of real estate is covered in the article: “Tax on the gift of real estate to a non-relative.” What is a real gift agreement, read here.
How to formalize the donation of a share in the authorized capital of an LLC to a third party is described on this page.
Taxation when drawing up a donation agreement for non-residential premises between close relatives
A gift agreement is usually drawn up by close relatives for each other, for example, a father for his son, a daughter for his mother, a grandfather for his grandson. The advantage of registering a deed of gift between first-degree relatives is that the recipient does not have to pay personal income tax.
Taxation when drawing up a deed of gift between unrelated persons
If the parties to the transaction are not relatives, moreover, they are not related by first degree kinship, then the donated property is subject to tax.
In this case, the object of donation is equal to the income received and is therefore taxed.
The recipient will have to pay personal income tax to the state treasury in the amount of 13% of the market value of the donated object.
