The law allows the transfer of a residential building (other types of real estate) to any person and blood relations with the donor do not matter.
Attention!
For the contract to be valid, it should be (other types of real estate) to the new owner.
Advantages of a gift agreement
Before concluding this type of agreement, everything should be weighed, since this type of agreement has both positive and negative aspects.
Among the advantages of a deed of gift for a house are:
- a simple registration process - there is no need to contact a notary, it is enough to submit the contract and all the papers for registration to Rosreestr, where they will enter data about the new owner of the residential building;
- a gift agreement allows you to bypass some legal requirements;
- the date of entry into ownership of the house is counted from the moment of transfer of real estate according to the act of acceptance and transfer of the house (this document should always be an addition to the deed of gift), and not from the date on the house in Rosreestr.
- When concluding a deed of gift, the donor cannot establish any conditions. But there is one exception - the contract can stipulate that in the event of the death of the previous donor, the house is returned and not transferred to the heirs of the recipient.
Information!
The Family Code includes such persons as parents (or adoptive parents), children (both natural and adopted), wife (husband), if the marriage is officially registered, siblings or half-siblings (one joint parent), as well as grandchildren and grandmothers with grandfathers.
All other relatives (uncles, aunts, nephews, cousins, etc.) and persons with whom there is no blood relationship are obliged to pay 13% tax deductions.
Read who are the heirs of the first stage.
The second disadvantage lies in the fact that the gift agreement is always free of charge. This means that other relatives can begin the procedure in court. But in practice, it is difficult to recognize an agreement as invalid; this will require strong evidence.
Most often, such disputes arise when the donor is an elderly person or a person who, although not declared incompetent, suffered from mental disorders. Among other grounds for cancellation of a deed of gift, blackmail on the part of the donor may be recognized.
For example, when children (or other relatives) demand that a house be registered in their name, otherwise they will not help their retired parents. If there is confirmation of blackmail or threats, the court must declare the contract invalid and the recipient is obliged to return the house back to the donor;
Read how to recognize an heir as unworthy
Loss of rights to the house. These negative consequences affect only the donor. After all, he transfers the house by deed of gift not just for use, but for ownership, and from now on the donor has no rights in relation to the donated property.
If the donor promised a gift in the future and died, then such obligation passes to his heirs. However, in the event of the death of the one to whom the gift is promised, his rights do not pass to his heirs.
Difference from will
The testator has all the powers to change the text of the will, cancel it and introduce additional clauses. You can include a condition in the will that someone should be given the right to live in the house for life.
Which is better - a will or a deed of gift - read.
For example, a son receives a house under a will, and the mother can live in this house for life.
As for the gift agreement, it differs in that the recipient will receive the house here and now, and not after the death of the donor. Although the norms of the Civil Code provide that a contract of promise of donation in the future can also be concluded.
However, this type of agreement is still not equivalent to a will, because if the recipient dies before receiving the gift, then his heirs will not be able to lay claim to the house that they promised to give. However, the contract is permitted to provide that the heirs of the donee have the authority to receive the gift.
Donation in the future is not often formalized, but such an agreement has its advantages. Firstly, it is security for the donor. For example, parents are going to give an apartment to their son.
But they are afraid that, having received such a generous gift, their son will begin to study poorly, since he will not have an incentive to study. In order not to spoil their son, the parents decide to enter into an agreement promising to donate a house, indicating that his son will receive housing as a gift only after graduating from university.
In this way, he will not receive rights to the house yet, but such an agreement is a significant incentive for him to get a diploma.
Is it worth entering into a deed of gift?
Whether it is worth concluding a deed of gift, it all depends on who acts as the recipient.
If these are close relatives, then concluding such an agreement is beneficial in view of the fact that it will be difficult to prove in court that the transaction was fictitious or illegal.
In addition, relatives will not incur any tax deductions, except for payment of state duty and notary services in the amount of an average of 1.5% of the transaction amount (if a notary is involved). State registration is also paid in the amount of about 1000 rubles.
If now the donor is not yet ready to transfer the gift, it makes sense to sign a contract of promise of gift and remain the owner of the house until the recipient gets married, finishes his studies, etc.
The transaction called “donation” (Article 572 of the Civil Code of the Russian Federation) differs from numerous types of legal transactions in that the action occurs only in one direction, towards the donee (in whose favor the transaction is made).
The donor (the one who makes the gift) does not receive anything in return for the transferred property. Any compensation on the part of the donee, be it money, property or service, will turn the transaction into.
Peculiarities
It does not matter whether the thing is given now, or formalized as a promise (consensual agreement - in this case it will be a legally confirmed intention that binds the donor).
Donation of real estate (house, land, etc.) is usually carried out between relatives. This is understandable, because a stranger can rarely be so close and loved as to receive such a gift.
However, as practice shows, it is these closely related contracts that are most often the subject of litigation.
For example, if housing is joint property of several persons, then you can donate it only by receiving it in writing. If housing is given as a gift, which is property acquired over the years of marriage, then the agreement in this case must be drawn up very carefully, even if the official owner is only one of the spouses.
Termination of the contract as its specific feature
One of the features of the gift agreement is its very small possibility. It is possible to terminate an agreement if the donor at the time of the transaction did not understand what exactly he was doing and was not aware of the significance of the agreement being concluded. It will be necessary to prove this in court, which can be very difficult and sometimes impossible.
There is a situation when the gift agreement will be immediately terminated - if the donee has made an attempt on the life of the donor, or caused him bodily harm. At the same time, in order to terminate the transaction, all these actions will have to be proven in court.
You will also have to prove with documents, with witnesses, that the recipient of housing as a gift, for example, makes fires in the apartment, which can lead to irreparable damage and destruction of the gift received.
The court, in the interests of the rights of the donor's creditors, may invalidate the transaction if the donation was made at least in six months before declaring bankruptcy.
These are, perhaps, all the few cases in which a gift agreement can be challenged.
If the donee simply treats the donor poorly, or intends to make some transactions with the received property, then this cannot be a basis for invalidating the contract.
A very important point is that, unlike, the rights to property are transferred to the donee immediately, during the life of the donor. Although there is a caveat that the gift agreement can simply be written on paper by the donor himself, it must undergo state registration, again with a living donor. If he died without registering his will, after his death both the document written in his own hand and the contract drawn up by the notary become void from the point of view of law.
You can also pay attention to the fact that in the event of the death of the donee, the property will be returned to the donor, but if this is undesirable, then appropriate instructions must be made when drawing up the contract.
In some cases, a gift agreement cannot be concluded. There are a number of persons who cannot be donees. Gifts cannot be accepted by doctors from patients, nannies, tutors from their pupils. Persons in public service also cannot accept a gift if receiving it is somehow related to their official duties.
How to draw up a house donation agreement
If we consider the donation of housing specifically, then at the conclusion of the transaction a complete transfer of rights to a certain building, with rooms, and sometimes with a plot, is formalized.
The desire of the two parties entering into an agreement must be mutual, and it must be recorded in writing.
When preparing to make a donation, you need to think about the fact that difficulties may arise with persons who believe that they have rights to the presented housing. In this case, the only document confirming the rights of the donee will be the contract, and any error in it, inaccuracy, or incorrect execution can cause great difficulties.
The agreement must indicate whether there are persons who can begin to defend their rights infringed by the deed of gift. It wouldn’t hurt to provide a list and additional information about the people who will be deregistered and when.
How to draw up a deed of gift yourself
When drawing up an agreement yourself, you must remember that you cannot indicate in it any conditions that the donee must comply with (for example, the condition of caring for the donor).
We must also remember that the transfer after the death of the donor requires a different document - a will, so the donor must be aware that the complete transfer of rights will occur during his lifetime.
You need to sign it together, to transfer rights to real estate - carry out.
A donation can be made by power of attorney, and both the donee and the object of the transaction must be directly named in the power of attorney. It will be impossible to conclude an agreement using a document that does not contain this information.
For everything to be relatively correct, the contract must contain:
- what is the contract about
- where is it compiled and when?
- full names and passport details of both parties
- indication of who is the “Giver” and who is the “Done”
- an indication that both parties are competent and of sound mind
- precise description of the subject of the contract
- clarification that the property that is the subject of the contract is not officially promised, pledged, etc.
- number of copies and who stores them
- who will pay the costs of completing the contract?
- signatures of the parties
In the description of the subject of the contract, it is necessary to indicate the location of the property, number of floors, number of rooms, footage. There must also be information about the co-owners and their written consent to the transaction must be attached.
There must be an indication whether the contract is real or consensual (a contract that binds the donor with a promise to donate property in the future).
The contract must be carefully written, without corrections or errors.
Registration of deed of gift from a notary, cost
This document does not need to be certified by a notary, but notarization has some advantages.
The option of drawing up an agreement with a notary is worth considering, since such an expensive gift as a home or its share requires special attention. It wouldn’t hurt to have confirmed things like:
- capacity, sobriety and soundness of both parties
- absence of violence and threats
- mutual desire of the parties to complete this transaction.
It should be noted that mistakes made when drawing up a contract can lead to it being recognized as void, therefore, in order to make the transaction difficult to challenge, it is better to turn to a professional, especially since the fee for a notary’s help is very modest (1-2.5% of the value of the gift).
The document will be drawn up flawlessly and certified accordingly. If a document is lost, you can always get a copy from a notary.
Tax on land under a gift agreement
Property received as a result of a gift, in accordance with the Tax Code of the Russian Federation, is the income of an individual and is subject to tax.
Transactions of gratuitous transfer of property concluded between close relatives, are not subject to taxation. These are: spouses, parents (including adopted ones), grandparents, children (and adopted children), grandchildren, brothers, sisters (both full and half-siblings).
If the degree of relationship of the donee is not included in this list, then he will have to pay 13% of the cost of the received house, plot, etc. If the donee is not a citizen of the Russian Federation, then you will have to pay more - 30%.
Since we are talking about real estate, the basis for calculating the amount of tax will be the cadastral value of the property, and it does not matter whether we are talking about the whole house or its share. Therefore, for unrelated persons, the transfer of rights will not be very profitable, and the purchase and sale agreement may be cheaper.
If the gift is accepted, the recipient must file a tax return within the statutory deadlines. Tax evasion will entail not only the need to repay the required amount, but also a fine.
Features of a donation agreement for a share of a residential building
– this is a mutual agreement for joint ownership of a residential building (transfer of rights either immediate or in the future).
A residential building is a building that has rooms, communications, auxiliary and utility rooms.
An accurate description of the house wouldn't hurt. Buildings, internal structure: location of rooms, area of each room, total area of the house. Since only part of it is donated, it is necessary to describe exactly which part it is and where exactly within the house it is located. You should indicate the floor (if there are floors), area, number of rooms.
If there are other owners, then it is necessary to obtain written consent from each to complete the transaction.
Having decided to donate a share of the house, you will have to deal allocation of a share of real estate in kind(this means creating an independent part of the house, with a separate entrance, bathroom, communications). Next, a construction and technical study is carried out, upon the conclusion of which it is possible to carry out a division of the house, an agreement with the co-owners (if any). Once these actions have been completed and an agreement has been reached with all interested parties, the joint decision is registered, and only after this the share of the house can be donated.
If the donor owns the house solely, this significantly simplifies the procedure by transferring the rights to the house; you can add to this the transfer of rights to a share of the plot (this will also have to be formalized by law).
The contract is drawn up in the same way as for the whole house. Both a notarized document and a handwritten document are valid.
Features of the contract if a house with land is given as a gift
Land is the same object of donation as a house or its share. The same legal actions can be taken with land as with other property. One of the conditions for a land deal is that it must be officially registered property donor and he must have the documents necessary for this
The peculiarity of donated land is that it is the property of the donee, which is not subject to division during a divorce. That is, the land does not become the joint property of the spouses, but remains the indivisible property of the one who received it as a gift.
It must be taken into account that before drawing up the contract, information about the site is checked; there should be no debts or other encumbrances on it that could serve as a reason for refusal. All documents for the land must be in perfect order; only under this condition will the gift agreement be concluded successfully.
The contract (it does not matter whether it is drawn up independently or by a notary) describes in detail the subject of the transaction: its exact address, category of land, etc. are indicated. If there are buildings on the ground, they are also described. According to Article 271 of the Civil Code of the Russian Federation, along with the land plot, the buildings erected on it also become the property of the donee.
If you plan to donate a share of the plot, then it is necessary to divide it, having completed everything properly and received documents. If there are other land owners, they must express. The agreement describes in detail exactly what share the donee will receive.
If the donor is one of the spouses, then it should be taken into account that their property is common. Therefore, in order to do so, you will have to register it as sole property. This means dividing the existing plot, registering it, registering it, and receiving documents. Only after this can the land be donated between spouses.
However, if the land was previously donated to one of them, or belonged to him before marriage, then it will be possible to conclude a gift agreement without hindrance.
The land, up to 14 years of age, is represented by parents (guardians). Entry into property rights will occur at the age of 18, or upon marriage.
List of documents for completing a transaction
Conducting any real estate transaction requires a serious approach to documents, and donation is no exception.
Documents for drawing up a land donation agreement:
- written consent to complete the transaction (donor and donee),
- receipts for payment of services (if prepared by a notary),
- passports of the parties,
- if representatives speak, then their powers of attorney,
- if a child is gifted, then documents of his parents or guardians,
- if the child is adopted, then documents confirming this fact,
- certified copies of land title documents, as well as their originals,
- cadastral map (and its copy),
- receipts for payment of land taxes,
- written consent of all co-owners.
After drawing up the agreement, it should be registered, for which the following papers are needed:
- applications and passports,
- receipt of payment of state duty,
- deed of gift in triplicate,
- confirmation of the absence of tax debts,
- cadastral map.
After being entered into the register (if we are not talking about a consensual agreement), the donated rights are transferred and the donee becomes the owner.
Sample contract for a residential building and land plot, samples and forms for different cases
Below you can download samples of gift agreements for different cases.
Rules for drawing up a deed of gift on video
How to properly draw up a deed of gift for real estate? Practicing lawyers in the video explain some of the nuances that will allow you to legally correctly draw up a donation agreement for a house, land and other types of real estate.
The right of ownership implies that a person can dispose of acquired property at his own discretion. One of the possible transactions - donation - involves the transfer of real estate into ownership of another person (relative or not) without requiring anything in return. The execution of a gift agreement is somewhat different for different types of gifts. So, a deed of gift for a house has its own nuances. Agreements for the donation of a share and a house with an allotment are drawn up according to special samples.
How to issue a deed of gift for a house: step-by-step instructions
The procedure for donating a house consists of two main steps: drawing up an agreement and registering it, thanks to which the donated ownership is transferred.
In addition, it should be taken into account that if the house is located on privatized land, we are talking about a donation agreement not just of a house, but of a house with a plot. The share is also negotiated separately if the house is not donated in full.
Features of document preparation
According to Russian laws, it is not at all necessary to have a deed of gift certified by a notary. However, it must be correctly drawn up, in the form of a written document, properly executed. Of course, thanks to the sample (see after the article), you can draw up a gift agreement on your own, without lawyers. But, if you have doubts, it is better to seek help, since the presence of errors may result in the deed of gift being declared void.
In addition, by certifying the document, the notary confirms that the donor is in adequate condition and understands what consequences this type of transaction entails. With this approach, it will be more difficult to challenge the contract.
The deed of gift contains a number of information:
- Place and date of the transaction;
- Data about the donor and recipient;
- Subject of the agreement. Here the house is described in detail, information is given about its cadastral passport, residents, area, etc.;
- Rights and, as usual, obligations of the parties;
- Confidentiality;
- Rules for resolving controversial issues;
- State registration;
- Special (additional) conditions. Here statements are written about the goodwill and legal capacity of the donor, the absence of encumbrances on the transferred house, etc.;
- Final provisions. Here, among other things, the number of originals of the contract is indicated;
- List of attached papers.
To know what a house donation agreement between relatives looks like, download it.
Sample agreement for donating a house between relatives
Sample contract for donating a house between relatives - 1
Sample agreement for donating a house between relatives - 2
Sample contract for donating a house between relatives - 3
Sample contract for donating a house between relatives - 4
Sample contract for donating a house between relatives - 5
Registration
In order for the transfer of rights to the house to take place from the donor to the donee (or several donees) chosen by him, the agreement must be registered. To do this, you will need to collect a rather weighty package of papers from different authorities:
- Originals of the contract. Their number is described by the formula “number of participants + 1 copy for registration authorities”;
- Information about the parties. If a representative acts on someone’s behalf, information about him is also indicated, and the document on the basis of which this person acts is also attached;
- Papers confirming that the donor is the owner of the property acting as a gift;
- State duty receipt (copy and original);
- Cadastral or technical passport;
- Extract from the brownie;
- Statements of the parties. The donor communicates his desire to transfer ownership, and the donee asks to register the right received during the transaction. These papers are compiled according to the samples proposed in the Registration Chamber;
- In some cases, consent is required from a number of citizens:
- Spouse/s, if the donor is married;
- Guardianship authorities, when minors or incapacitated citizens are involved in the transaction;
- Parents or guardians, if one of the parties is a teenager between 14 and 18 years old.
An agreement is drawn up at the registration service. Reviewed by employees for about 10 days. Then the donee is given the long-awaited certificate of ownership.
House with plot
Quite often, a house is given as a gift along with the plot on which it stands. The procedure, in general, is reminiscent of donating only a house, but has a number of additional points.
- So, in addition to the information mentioned above, data about the site taken from the land committee (cadastral plan) must be provided.
- Also, it must have title documents.
- In addition, an assessment is made of all buildings located on the transferred territory. Information about the valuation of the allotment is contained in the extract from the land cadastre.
See an example of a deed of gift for a plot of land with a house below or download it.
Sample agreement for donation of land and house
Sample agreement for the donation of a land plot with a house - 1
Sample agreement for the donation of a land plot with a house - 2
Sample agreement for the donation of a land plot with a house - 3
Sample agreement for the donation of a land plot with a house - 4
Sample agreement for the donation of a land plot with a house - 5
Sample agreement for the donation of a land plot with a house - 6
Now let's talk about the donation agreement for part of the house, as well as its share along with the land.
Part of real estate
Sample agreement for donation of a share of a residential building
Sample agreement for donation of a share of a residential building - 1
Sample agreement for donation of a share of a residential building - 2
Sample agreement for donation of a share of a residential building - 3
Dacha question
The donation is not always premises intended for permanent residence. Often the donor presents a dacha to the chosen person.
As with the donation of other property, the procedure is divided into two parts - the creation of an agreement and the registration of the transfer of the gifted right.
Drawing up a deed of gift
To create an agreement, the subject of which is the donation of a dacha, you can go to a notary or use the form provided and fill it out yourself.
Be that as it may, you will need some documents:
- Title papers for the very dacha that is the subject of the agreement. This may be a document on purchase and sale, receipt of an inheritance, a court decision, etc.;
- Cadastral plan for a dacha plot with the corresponding number;
- Certificate of state registration in the name of the donor;
- Documents for the building itself, registration certificates for it and for other buildings;
- Passports of the participants in the current transaction.
After the deed of gift has been drawn up, it is taken to the registration service.
Paperwork
To register, contact the local Federal Registration Service, adding several more documents to the papers mentioned above:
- Statements from the donor and the recipient chosen by him;
- State duty receipt;
- Several originals of the agreement (depending on the number of participants).
You can download a sample agreement for the donation of a dacha with a plot of land directly.
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How to draw up a contract correctly
A document allowing the transfer of property free of charge must be drawn up in compliance with the general structure that is intended for contracts.
Such an agreement is drawn up according to the following scheme:
- date of conclusion of the agreement and place;
- personal data of the parties entering into contracts;
- Terms of agreement;
- description of the subject of the contract;
- ownership of a real estate property (land plot or residential building);
- a list of all persons who are registered at this address, in the case of a residential building;
- conditions for the transfer of ownership to the donee, as well as his rights;
- signatures of the donee and the donor.
Please note!
The agreement can be drawn up yourself, or using the services of a notary. A notary will help you correctly draw up such an agreement, check the accuracy of the information included in the agreement, and immediately certify it.
In addition, the notary will check the additional conditions when concluding such an agreement, and will also prepare a list of the documentary base that must be prepared for a high-quality conclusion of the agreement.
The main advantage of this type of agreement is the independence in its preparation, without using the services of a qualified specialist, and it acquires legal force after it is signed by both parties to the agreement.
ATTENTION! Look at the completed sample deed of donation for a plot of land with a house:
Who can officially be recognized as close relatives?
Initially, it is necessary to determine the circle of close relatives. After all, if the property becomes the property of a close relative, then you will not need to pay tax when receiving property as a gift, as well as when drawing up a will.
In order to determine the circle of close relatives, it is worth turning to the norms of Article 14 of the RF IC.
Article 14 of the RF IC. Circumstances preventing marriage
- Marriage is prohibited between:
- individuals, if at least one of them is in a marital relationship with another person;
- persons who are closely related: parents and children, grandchildren and grandparents, half-blood (having only one parent in common) or full-blood (both parents are common) brothers and sisters;
- adopted children and adoptive parents;
persons if at least one of them is declared incompetent by a court decision due to a mental disorder.
- Notice!
- Based on the above, close relatives are:
- spouses;
- Grandmothers and grandfathers;
- parents;
- children;
grandchildren;
brothers and sisters (full and half-blood).
Features of the contract if a house with land is given as a gift
A plot of land is the same piece of real estate as a share in a residential building or the house itself, so it can become the object of the right to property, which is transferred free of charge under a gift agreement.
The main condition for transferring a land plot as a gift is that it must be registered with the Rosreestr authorities. The donor must have ownership of the land and have documents that confirm this.
Important! A plot of land donated to one of the spouses will not become common property and will not be subject to division during a divorce. This means that land given as a gift becomes personal property, which remains indivisible and is owned only by the person who received it as a gift.
Before drawing up a donation agreement, there should be no encumbrances or debts on the land plot, and to include it in the agreement, all data about it must be checked.
Otherwise, state registration of the transfer of ownership will be denied. Only if all documents for the land plot are in full order, then the gift agreement will be considered concluded.
Regardless of how the contract is drawn up, independently or with the help of a notary, you need to clearly state the subject of the contract: the exact address, category of the land plot, cadastral number.
If there are buildings on the land plot, they must also be registered, because according to Article 271 of the Civil Code of the Russian Federation, all buildings located on the land plot are transferred into ownership along with the land plot.
Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.
Features of giving to a spouse
If the donor and donee are legal spouses, the spouse must still pay the full tax fee for receiving the property as a gift. Please note that spouses are persons who are in a registered marriage relationship.
Often in such cases, legal proceedings are initiated that will not lead to the desired result. And the subject is the division of the gift as joint property. At the same moment, the donee can claim the division of jointly acquired property.
For a minor child
If the donee under the agreement is a minor citizen, then such an agreement is drawn up with a deferment.
This means that the agreement is concluded at the moment, and the entry into force of the agreement will occur on the day when the donee reaches the age of majority, and the exact date is indicated in the agreement.
A person who has reached the age of 14 can independently sign a gift agreement with the consent and in the presence of his legal representatives.
Property received as a gift by a minor cannot take part in any transactions without the permission of the guardianship and trusteeship authorities and the provision of a report on the safety of the owner’s rights to the property.
Watch the video. How to register a donation of land?
Share with a residential building
This is a very complex procedure to describe very briefly. Therefore, we will only mention that issuing a deed of gift with a deferment to the date of death or other event without indicating the exact date is impossible. Drawing up a gift agreement takes into account all the significant nuances; this applies to both a fully residential building and shares of a residential building.
Where do you need to go to register a deed of gift?
To re-register the right of ownership of property, state registration of this right must be carried out with the bodies of Rosreestr.
To do this, it will be enough to contact the branch of the Federal Service for State Registration, Cadastre and Cartography or the multifunctional center at the location of the property (Article 131 of the Civil Code of the Russian Federation).
List of documents for completing a transaction
Before completing any real estate transaction, you need to prepare very seriously, for example, prepare the necessary package of documents.
Documentary basis for drawing up a land donation agreement:
- consent to the transaction in writing from the donor and the donee;
- documentary evidence of payment for services (if the gift agreement is executed by a notary);
- documentary confirmation of the identities of the donee and the donor;
- if there are representatives when drawing up a deed of gift, then their powers of attorney must be attached;
- If the recipient is a child, then documents from his legal representatives are required. And if the child is adopted, then documentary evidence of this fact is necessary;
- notarized copies and originals of documents giving ownership of the land;
- cadastral registration card with a copy;
- documentary evidence of payment of land tax;
- consent of all owners in writing (if any).
Know!
- After registration of the deed of gift, it must be registered, and for state registration the following documentation will be required:
- documents identifying the parties to the agreement and application;
- gift agreement in three copies (one for the donor, the second for the donee and the third for Rosreestr);
- documentary evidence that there are no tax debts;
- map of the land plot, issued by the cadastral service.
After the deed of gift is entered into the register of real estate, ownership is transferred to the donee, and he becomes the owner.
What expenses are expected?
The gift agreement is very beneficial for both parties, only because it is free of charge. Although you need to pay a state fee, which is two hundred rubles, as well as a state fee for transferring ownership to the donee. This procedure is completed within a week through the MFC.
The donor can draw up a deed of gift either independently or through a proxy.
Tax on land under a gift agreement
According to the Tax Code of the Russian Federation, a land plot received under a deed of gift is considered the income of an individual and requires payment of tax.
Attention! Gifts made between close relatives are not taxed. Close relatives include: parents (including adopted ones), spouses, grandparents, children (including adopted ones), brothers and sisters (full and half-blooded), grandchildren.
If the donee is not included in this list of close relatives, then he will have to pay personal income tax in the amount of 13% of the value of the property that was received as a gift.
If the donee does not have Russian citizenship, then he will have to pay a tax of 30%.
In this case, the subject of the gift is real estate, so the calculation of the tax deduction will be calculated from the cadastral value of the real estate, and for the calculation it will matter whether the entire property is donated or only a share.
Therefore, for persons who are not in close family relationships, drawing up a deed of gift will not be very profitable, and the purchase and sale agreement will be cheaper.
When real estate is accepted as a gift, the recipient has the obligation to submit a declaration to the tax office, otherwise he will have to pay not only the amount of tax, but also a fine provided for by law.
Prohibition and restrictions
Article 575 of the Civil Code of the Russian Federation indicates the conditions that do not allow a deed of gift to be issued:
- if the donor is a minor citizen or an incapacitated citizen, as well as a representative of these persons;
- if the recipient is a medical, educational or other organization that provides social services;
- deed of gift in relation to a person who holds a public position in the country, subject, or municipal positions of a civil servant, municipal employee, or position in a bank;
- if the donor and recipient are commercial organizations.
These prohibitions do not apply to gifts whose value is less than 3,000 rubles, or gifts accepted by state and municipal employees in connection with official events or business trips.
If the value of the gift is above 3 thousand rubles, then it is considered state property.
Notice!
- In addition to prohibitions, there are also restrictions on deeds of gift, which are regulated by Article 576 of the Civil Code of the Russian Federation and impose the following obligations:
- an organization that disposes of a thing with the right of management or operational management. A deed of gift can only be made with the written permission of the owner;
- a gift that is owned by several owners can be transferred to another person only with the written permission of all owners;
- assignment of the right of claim to a third party can be transferred only if the procedure specified in Articles 382-386, 388-389 of the Civil Code of the Russian Federation is followed;
- it is possible to draw up a deed of gift, the subject of which is the fulfillment of obligations to a third party, subject to paragraph 1 of Article 313 of the Civil Code of the Russian Federation;
