Who has benefits when donating an apartment?

Gift tax

Tax on the gift of a car is also paid because the car is considered property, which is subject to income tax. The payment amount is calculated from the market value of the vehicle, from which 13% is taken. To ensure proper compliance with the law, the recipient submits a 3-NDFL certificate to the Tax Service by the end of April of the following year, and makes the payment by mid-July. If the recipient received a car as a result of a lottery or drawing, he still makes this payment. If a person is considered a resident of Russia, then the personal income tax rate when donating an apartment to a close relative is considered to be 13%, without any benefits or deductions. A resident is a person who is a citizen of a country, has its passport and has been here for over 183 days in a row. When a citizen’s official place of residence is outside the country, he must make the payment before the ownership of the apartment is transferred.

Who and how can receive a tax deduction when donating an apartment?

If they are close relatives of each other , then the property presented in monetary terms (as reflected in the gift agreement) is not subject to any tax.
In this regard, the recipient, the new owner of the property, does not have the right, for example, to issue a property deduction for the housing received, since he received it without making any expenses. The donor, the previous owner of the property, will not be required to pay income tax calculated on the value of the donated apartment, since he did not receive the corresponding income. It is worth noting that, in principle, it does not matter through what mechanism the donor freed himself from ownership of the apartment - he sold it or, as in the scenario under consideration, donated it. It does not matter whether the recipient was a close relative. The right to a property deduction is given to a person once the expenses for the purchase of a property are made. This right is not canceled in subsequent transactions with the apartment.

Gift tax - benefits and fees

In order for a transaction to take place, it is necessary to have a set of documents for real estate, which also requires costs. As a rule, these costs are borne by the owner of the property intended for transfer to another person under a gift deed. Other expenses may be distributed between the parties as agreed. Since 2020, the cadastral value has become the starting point. It serves as a guideline not only if the donation agreement does not stipulate the value of the transaction. With its help, the state does not allow citizens to evade taxes by specifying too low a price in the contract.

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if your grandmother was privatized, then your mother. How is your daughter. has the right to inheritance.

the daughter is the heir in the first place.

You, being registered, have the right to housing.

but, there is a registration that gives the right to real estate, as well. I think that of course it will continue, in our country we generally have big problems with housing conditions, for example, we live in the 7th in a 2-room apartment (me, husband, daughter, my parents, brother and brother’s wife), if we were given a 2nd apartment, I would be.

Do I need to pay tax on a gift?

A gift agreement is the best way to transfer ownership of any real estate to a relative or loved one. Despite the gratuitous nature of such a transaction, the person receiving the gift will have to incur some costs for the benefit of the state. In particular, gift taxes must be paid. If we are talking about donating a specific share in an apartment, then the tax is paid on its size. There is a corresponding entry about this in a letter from the Ministry of Finance of the Russian Federation. Payment of the tax falls on the shoulders of the donee (the one who received ownership of the property). There are no benefits provided for pensioners and disabled people (all groups).

Please note => Benefits for large families Barnaul

Tax benefits when selling real estate

Nowadays, one of the most common questions that arise in everyday life is questions about paying taxes. They also do not ignore the sphere of real estate transactions. The sale operation, even in cases where the subsequent purchase of new housing is planned, will still be considered the receipt of income by an individual.

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Thus, an obligation arises to pay income tax to the state budget.

Are benefits for utility bills retained when donated?

My mother has a privatized apartment in Moscow, and she is the only one registered in it. The only heir is me, her only daughter, the will is written in my name. Mom wants to draw up a deed of gift for this apartment in my name. My mother was a WWII participant, born in 1925. Social Security now provides her with free assistance (an employee buys groceries), and she has housing and communal services subsidies. The question is: after registering the deed of gift for the apartment, will my mother lose social benefits and how can I get my benefits back? I do not intend to become an apartment owner while my mother is alive. Thanks for the answer!

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Is it necessary to pay tax in 2020 when donating real estate to a relative or other person?

For him, the tax will be 13% of the cost. To calculate what tax is levied when donating an apartment from a given relative, you just need to make simple calculations: 13% * 2,500,000 = 325,000. It turns out that the poor nephew will have to pay 325,000 rubles . What rule of law indicates that the donee can return 13% of personal income tax? That is, a friend gave me an apartment, I must pay personal income tax by July 15. Let’s say the apartment given to me is valued at 1,000,000 rubles, I paid 130,000 in tax, after that I submit the required documents to the tax office to receive a deduction?

Rights and benefits of large families ->

1) parents have the right to a mortgage loan with a loan term of up to 30 years (without a down payment) for the purchase of housing according to the social norm with a deferment of the first payment for three years.

The state compensates 75% of monthly payments. After the birth of the next child (or already having 4 or more children), the entire loan is repaid to the family.

As an alternative, parents with many children have the right to receive a housing certificate for the purchase of housing or individual construction in the amount of 90% of the cost of housing.

Is the donor of an apartment deprived of utility benefits when drawing up a donation agreement?

My mother has a privatized apartment in Moscow, and she is the only one registered in it. The only heir is me, her only daughter, the will is written in my name. Mom wants to draw up a deed of gift for this apartment in my name. My mother was a WWII participant, born in 1925. Social Security now provides her with free assistance (an employee buys groceries), and she has housing and communal services subsidies. The question is: after registering the deed of gift for the apartment, will my mother lose social benefits and how can I get my benefits back? I do not intend to become an apartment owner while my mother is alive. Thanks for the answer! Hello, Natalia. It follows from your question that you do not fully understand the legal significance of the actions that you intend to take. If your mother’s apartment is privatized, she is its owner. There is a corresponding entry in the state register about this. The fact of registration in the apartment is of secondary importance. Concluding a gift agreement means that the rights of the owner will pass from your mother to you. There can be no other way. This, among other things, means that you will own this apartment, and your mother will only live in it. Your mother will not lose benefits for paying utility bills in any case, since they are her personal. Another thing is that, having lost the right of ownership (ceased to be the owner), she will not be able to use some of them. If you do not want to become the owner of this apartment at the moment, simply do not draw up a gift agreement. You are your mother's heir by law. Along with his brothers and sisters.

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When donating a share in an apartment, will the benefits remain?

1 answer. Moscow Viewed 678 times. Asked 2012-01-13 13:12:14 +0400 in the topic “Real Estate” Will the benefits be preserved? - Will the benefits be preserved?

more 1 answer. Moscow Viewed 269 times. Asked 2013-05-21 11:40:37 +0400 in the topic “Pensions and social protection” Will benefits for a labor veteran remain when the owner of the apartment changes when paying utility bills? — Will benefits for a labor veteran continue when there is a change of ownership when paying utility bills?

We recommend reading: Not subject to privatization

Who and how can receive a tax deduction when donating an apartment?

• in the amount of 234,000 rubles (13% of 1,800,000) directly for the purchase of the corresponding property;
• in an amount equal to 13% of the mortgage interest paid for the apartment (let’s agree that in September-December their value was 30,000 rubles, and the actual amount of the deduction will therefore be 3,900 rubles).

In 2020, Ivanov A.S., taking advantage of the opportunity to rent out a donated apartment for 30,000 rubles a month, accumulated 240,000 rubles (30,000 *) in 8 months and used them for a down payment for a mortgage on a new apartment worth 1,800,000 rubles. In this case, Ivanov made mortgage payments from the income received from further renting out the apartment.

Tax calculation when donating an apartment and payment procedure

The court pointed out that the Tax Code does not clearly state on what value taxes must be paid when donating real estate. But there is a Review of the judicial practice of the Presidium of the Supreme Court of the Russian Federation on October 21, 2015. Paragraph 6 of the Review states that either the market value of the apartment, which was determined by a licensed appraiser, or the cadastral value can be considered. The inventory value can be indicated only if there is no data on the cadastral value. Later, the tax inspectorate conducted a desk audit and discovered a violation. The inspector considered that Nazarova should have paid tax on the cadastral value of the apartment on the date of the transaction, and not on the inventory value. The cadastral value turned out to be higher than the inventory value. Therefore, an act of bringing Nazarova to justice was drawn up - additional personal income tax was collected from the difference between the cadastral and inventory value of the apartment + penalties and fines.

Procedure for paying personal income tax

Gift tax can be paid in two ways :

• the taxpayer personally;
• tax agent at the expense, but without the participation of the payer.

Such taxpayers, by virtue of Art. 228 Tax Code of the Russian Federation:

• calculate tax;
• submit a declaration to the nearest territorial body of the Federal Tax Service (by 30.04 of the year following the year of receipt of the gift);
• pay the calculated amount independently (until July 15 of the next year).

A legal entity or individual entrepreneur making a donation in favor of an individual acts as an agent in relation to him (Article 24 of the Tax Code of the Russian Federation). The donor is obligated to pay personal income tax for the donee if he has his funds . He makes payments to the budget using the taxpayer's money, not his own.

If the tax agent transferred personal income tax to the budget for the payer, the latter is exempt from filing a tax return regarding the gift. Or he can submit a declaration, but not include in it information about the gift, on which the personal income tax was paid by the agent.

This is important to know: Tax on renting out an apartment by an individual

The amount of personal income tax overpaid independently or withheld by the agent can be returned upon application. In the first case, you need to contact the Federal Tax Service directly, in the second - to a tax agent. The reason for the excess may be:

• error;
• recalculation based on the results of the tax period, taking into account deductions;
• acquiring the status of a tax resident of the Russian Federation in the reporting year (Article 231 of the Tax Code of the Russian Federation).

Tax on donating an apartment to a relative in 2020

It is not allowed to include in the deed of gift the terms of lifelong maintenance by the donee of the donor. It is not permitted to establish any financial obligations in a gift agreement. The donee cannot be a person on whom the donor was dependent. Thus, you cannot give an apartment to a social worker or a person related to him, an employee of an educational institution, or a doctor. The recipient may be a minor or an incapacitated citizen. The procedure for transferring any property as a gift is regulated by the relevant provisions of the Civil Code (Chapter 32). The very concept of a donation agreement (deed of gift) is also considered in the Civil Code of the Russian Federation (Article 572). Taxation arising from the completion of a gift transaction is regulated by the norms of the Tax Code (Chapter 23). Income taken into account when establishing the taxable base of a perfect donation is provided for by the Tax Code (Article 210). Income exempt from taxation is also mentioned in the Tax Code of the Russian Federation (Article 217).

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Is donating an apartment taxable in 2020?

Data of the donor and the recipient Full name, address, contacts Characteristics of the object that is being alienated Area, floor, address, etc., size of the share (if part of the premises is donated) Links to a document that confirms the ownership rights of the donor Data About what is on the real estate no encumbrances Information about the power of attorney If the transaction is carried out by the owner’s representative

• gratuitousness;
• increase in property owned by the donee;
• reduction of property owned by donors;
• voluntariness - the donor must voluntarily donate the object, and the recipient has the right to accept or refuse the gift;
• irrevocability - after donation, the object cannot be taken back, unless this is stated in the legislation.

Citizens who are exempt from paying tax

• Spouses. This system is not ideal and there are often cases when fictitious marriages are concluded to formalize large transactions. However, gifts to spouses are not taxable. To do this, it is necessary to provide a document confirming the marriage when concluding the contract. Spouses are exempt from all duties, even if the marriage was concluded 5 minutes ago, and they can also live separately.
• Parents and children, including adopted ones. In this case, everything is simple and clear. Both parents to children and children to parents can give real estate. To do this, you must have the parent’s passport (where the child is registered), as well as the child’s documents (passport and birth certificate). Adopted children are considered equal to their own children and have the same rights.
• Brothers and sisters, including half-blooded and half-brothers. This means that it is not necessary to have common parents. If brothers and sisters have the same parent, they are already considered completely exempt from payments under the gift transaction.
• Grandparents and their grandchildren. The situation here is exactly the same as with parents. Only when concluding a contract is it necessary to have documents confirming the relationship. This can be quite difficult to do. The easiest way is to take the birth certificate of your grandson (the father and mother are indicated there), and then take the birth certificate of the father or mother (the grandfather and grandmother are indicated there as parents). Having these two documents, you can easily confirm family ties. If there are no such documents or they are lost, you must contact the registry office or the main archive of the city. You must submit an application and wait for a response (confirmation). A deal can also be concluded on the basis of this document.

Gift tax - basic information

Also, a 13% tax must be withheld from a gift if it is received from an organization (the gift can be in any form, even monetary), and its value exceeds 4,000 rubles. We will not dwell on this in detail, since in most cases the organization itself withholds tax on the gift and reports to the tax authority (that is, you do not have the obligation to pay tax and file a declaration). Example: In 2016, Sychev I.A. I received a room as a gift from my niece. Since the niece, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, is not a close relative, then Sychev I.A. filed a 3-NDFL declaration with the tax authority by April 30, 2020 and paid income tax in the amount of 13% of the cost of the room by July 15, 2020.

27 Jan 2020 marketur 134

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Often, the transfer of real estate (including apartments) between individuals occurs through a donation. In the article we will answer questions regarding the tax when donating an apartment: what tax, who pays, what is the amount of tax; We’ll tell you whether a contract for donating an apartment to a relative is subject to tax, whether you need to pay tax when donating an apartment to a non-relative, and how to calculate and pay the tax.

What is the tax when donating an apartment?

This tax is called personal income tax (NDFL or income tax). An apartment transferred as a gift is income in kind, and upon receipt of income, an individual must pay personal income tax. We will discuss below whether a gift for an apartment is always subject to tax.

Who pays tax when donating an apartment?

The deed of gift for an apartment is concluded between the donor (the one who transfers the apartment) and the donee (the one who receives the apartment). Let's find out which party to the transaction has an obligation to pay tax:

• the donor who transfers the apartment free of charge does not receive any income, therefore he does not have the obligation to pay income tax when donating the apartment;
• the donee receives economic benefit in the form of a donated apartment, that is, income. Next, we will tell you in what cases the donee is exempt from paying tax on the deed of gift for an apartment.

Do I need to pay tax when donating an apartment?

To answer this question, let us turn to the Tax Code of the Russian Federation. In accordance with clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, “income in cash and in kind received from individuals as a gift, with the exception of cases of donation of real estate, vehicles, shares, interests, shares, unless otherwise provided by this paragraph,” is not subject to taxation.

That is, as a general rule, the tax on a deed of gift for an apartment is paid (as well as when donating other real estate (house, land), cars, stocks, shares, shares).

However, further in paragraph 18.1 of Article 217 of the Tax Code it is stated that income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with the Family Code of the Russian Federation.

Please note that when donating money between individuals, you do not need to pay tax.

You can read about the tax on the sale of a donated apartment here.

For whom can a deed of gift for an apartment be issued without tax?

As we found out earlier, there is no need to pay tax on gift deeds for an apartment between close relatives and family members. Who belongs to these categories of persons?

Family members are:

• spouses,
• parents and children (adoptive parents and adopted children).

Close relatives are:

• parents and children,
• grandfather, grandmother and grandchildren,
• full and half (having a common father or mother) brothers and sisters.

Example

The grandmother gave the apartment to her grandson. The grandson does not pay tax on income in the form of an apartment, because... he is a close relative of his grandmother.

Is tax paid when donating an apartment to a relative who is not close?

The Ministry of Finance provided clarifications on this issue. Income in the form of an apartment received by an individual as a gift from an individual who is not recognized as a family member or close relative is subject to personal income tax in the prescribed manner. The Tax Code does not provide for exceptions to the specified taxation procedure (Letter of the Ministry of Finance of the Russian Federation dated May 26, 2020 N 03-04-05/30076).

Thus, the donee will have to pay tax on a gift for an apartment if the gift was received from a relative who is not close. Example

An uncle is going to give an apartment to his nephew. But since the parties to the deed of gift are not close relatives, the nephew needs to file a 3-NDFL declaration and pay tax.

The need to pay tax when donating an apartment depends on who the parties to the deed of gift are.

Tax when donating an apartment to a non-relative

If a deed of gift for an apartment is concluded between strangers who are not related to each other, then the recipient of the gift will have to pay personal income tax.

On the issue of taxation of a deed of gift for an apartment from a stepmother to a stepdaughter, in the Letter of the Ministry of Finance dated May 29, 2013 N 03-04-05/19591, it was emphasized that the systematic interpretation of the provisions of the Family Code of the Russian Federation makes it possible to include in the concept of a family member persons related by mutual rights and responsibilities arising from marriage, kinship, adoption. Recognition of a citizen as a member of the donor's family is possible by the court in a special proceeding. And if the donor and recipient are recognized as family members, income in the form of an apartment is exempt from taxation.

Below we will tell you what tax you need to pay when donating an apartment to a non-relative, and how to calculate it.

Do I have to pay tax when donating an apartment that has been owned for less than 3 years?

The fact that the apartment was owned by the donor for less than 3 years (less than 5 years) does not affect the need to pay tax by the donor or donee. The period of time during which the donor owned the apartment plays a role in the taxation of income from the sale of the apartment.

Do I need to submit a declaration when donating an apartment?

The answer to the question of whether it is necessary to declare income when donating an apartment depends on who the deed of gift is between.

By virtue of paragraph 1 of Article 229 and subparagraph 7 of paragraph 1 of Article 228 of the Code, a tax return is submitted by individuals who received income in cash and in kind from individuals who are not individual entrepreneurs as a gift, except for the cases provided for in paragraph 18.1 of Article 217 Code, when such income is not subject to taxation. That is, you may not file a tax return when receiving income received as a gift from family members and (or) close relatives in accordance with the Family Code of the Russian Federation, if there is no other income that must be declared (Letter of the Federal Tax Service of Russia dated 06/05/2012 N ED-3-3/ [email protected] ).

However, when donating to a non-relative or a relative who is not close, the recipient must provide a 3-NDFL declaration with the calculation of the tax when donating an apartment. The deadline for filing the declaration is April 30 of the year following the year in which the apartment was received under a gift agreement.

Example

The mother-in-law gives real estate to the daughter-in-law. Because The spouse's mother is not recognized as a family member or close relative in relation to the daughter-in-law; income in the form of real estate is subject to personal income tax. The specified income is subject to declaration (Letter of the Ministry of Finance of the Russian Federation dated June 1, 2020 N 03-04-05/37543).

Tax under an agreement to donate an apartment to a tax non-resident of the Russian Federation

If the recipient of a deed of gift for an apartment is a non-resident of the Russian Federation, does he need to pay tax? The possibility of applying paragraph 18.1 of Article 217 of the Code is not determined by the status of a tax resident of the Russian Federation for the donee individual. The citizenship of the donor and the donee also does not matter.

Example

The mother gave her son an apartment. The son is not a resident of the Russian Federation. Because the son and mother are close relatives, then the son does not have to pay tax (Letter of the Ministry of Finance of the Russian Federation dated 02/05/2018 N 03-04-05/6634).

How to calculate tax when donating an apartment

The tax amount when registering a deed of gift for an apartment is calculated by multiplying the tax rate by the cost of the apartment.

The amount of tax when donating an apartment is affected by whether the recipient is a tax resident of the Russian Federation. The personal income tax rate is:

• 13% - for tax residents of the Russian Federation,
• 30% - for non-residents of the Russian Federation.

To calculate the tax under an apartment gift agreement, data on the cadastral value can be used (Letter of the Federal Tax Service dated June 1, 2020 N BS-4-11 / [email protected] , Letter of the Federal Tax Service of Russia dated 03.10.2017 N BS-3-11 / [ email protected] ).

It is necessary to calculate personal income tax when donating an apartment in a declaration, which is submitted before April 30 of the year following the year in which the apartment was received.

How to pay tax when donating an apartment?

The deadline for paying tax when donating an apartment is until July 15 of the year following the year in which the apartment was received as a gift.

Question from the tax office regarding taxation when donating an apartment

You may receive a letter from the tax office asking for clarification or to pay tax even if you are not required to pay personal income tax (because you received the apartment from a close relative/family member or are a donor). Perhaps the Federal Tax Service employees have information about the alienation of the apartment, but there is no information about the gratuitousness of the transaction (implying the sale of the apartment). The tax office may not have information about the existence of family ties between the parties to the agreement. You can give explanations and also provide copies of documents on the basis of which you are exempt from paying personal income tax.

From the article you found out whether tax is paid on the deed of gift for an apartment. The need to pay tax when donating an apartment does not arise if the deed of gift for the apartment is concluded between close relatives or family members. In this case, you do not have to submit a declaration. The tax when donating an apartment to a non-relative must be paid next year by July 15.

Posted by:

Ralenko Anton Andreevich

Moscow 2019