Donating an apartment is quite common in practice. This is a fairly popular type of transaction, which in this way most often transfers an apartment from the older generation to the younger. differs from the standard one only in that it indicates the relationship of the parties to the transaction.

The deed of gift represents gratuitous transfer property from one person to another. the person may be, however, it is worth paying attention to the fact that in relation to state and municipal employees, and entering into a transaction with an incapacitated person or a minor may lead to the recognition of the contract.

Thus, a deed of gift is a gift agreement, which implies the transfer of any thing from one person to another for free of charge, or releasing a person from a property-related obligation to yourself or to third parties.

Who can be the recipient?

Provisions of the Civil Code of the Russian Federation on donation do not contain contains a specific list of persons who can be donees. In this case, it is necessary to pay attention to the fact that the deed of gift in its essence is a deal, which means it is subject to the general provisions on the transaction of the above-mentioned regulatory legal act. In transactions, including in a gift agreement, they may take both individuals and legal entities. However, there are cases in which the transfer of property as a gift to certain persons, the transaction may be declared invalid:

• if the donee is a person who is recognized incompetent due to mental disorder;
• when donating an item to a minor under fourteen years of age.

In case of transfer of property, such a person will need to return the gift under the relevant transaction. However, there is one exception in such cases. By the court, the specified transaction may be recognized as valid subject to the following conditions:

• the deal was completed by benefit such person;
• demand made on recognition of the contract as a valid representative (guardian, in the case of an incapacitated person and a parent, guardian or adoptive parent in the case of a minor) of the donee.

Thus, the donee can be any natural or legal person, however, it is necessary to take into account that in some cases the transfer of a gift may be considered invalid.

Donation of an apartment between close relatives

Most often, donation occurs between close relatives. Family legislation of the Russian Federation defines the circle of persons classified as close relatives:

• relatives ascending and descending (that is, parents and children, grandparents and grandchildren);
• full and half-born brothers and sisters.

In other cases, the tax amount is set at thirteen percent. Since receiving property as a gift is a material benefit for the donee, he is obliged pay the above tax.

It’s worth mentioning right away that tax amount determined as follows: thirteen percent is calculated from the cost of the apartment , specified in cadastral passport. The tax is paid along with other taxes, and is also necessarily included to your tax return(NDFL). This must not be forgotten, since for late payment of tax and notification of the tax authority sanction provided.

Lavrova I.S. gave it as a gift to her son, N.N. Lavrov. property owned by her - a one-room apartment. The agreement was concluded in the proper manner, and its state registration was carried out. After registering ownership of the apartment, Lavrov N.N. filled out a tax return without paying tax on property received as a gift, citing Art. 217 Tax Code of the Russian Federation.

Is it possible to cancel a deed of gift for an apartment?

One of the features of legal relations related to donation is that such a transaction can be canceled. The process can be reversed only in the cases specified in Art. 578 Civil Code of the Russian Federation. Cancellation of donation is possible by the will of the donor, if the donee:

• made attempts on his life;
• made an attempt on the life of his relatives, family members or loved ones;
• intentionally caused bodily harm to the donor.

In addition, a donation can be canceled if the recipient’s handling of the thing poses a threat irretrievable loss, and also has great intangible significance for the donor. Such cancellation can only be made in judicial procedure.

Also, in the gift agreement itself, you can specify a condition according to which the transaction is canceled if the donor will outlive the donee.

Natural consequence of cancellation of donation is the return of the object of donation, that is, the apartment.

Conclusion

A transaction aimed at transferring a gift itself implies such transfer to free of charge. This legal relationship implies this. In other cases, such an agreement cannot be considered as such, for example, if it includes elements of a paid transaction.

Such an agreement has a number of features relating both to the parties entering into the agreement and to the procedure for transferring the right to an apartment after state registration of the transaction itself and direct property rights.

In addition, we must not forget about taxation. After all, receiving an apartment as a gift is regarded by tax authorities as enrichment. In all other cases, payment of tax is required. The only exception is receiving a gift from close relatives or family members.

In general, a gift agreement has a number of features that must be taken into account and which must be paid attention to, both when drawing up the transaction and during its execution.

Question

Tax on donating an apartment to a relative

I'm going to donate the apartment to my father. Will I have to pay any taxes after transferring the property?

Answer

In your situation, taxes are not paid at all. According to Art. 217 of the Tax Code of the Russian Federation, the donee is exempt from paying tax, since he is your close relative. You do not receive any income from this transaction, so tax laws do not apply to you.

A gift agreement is usually understood as a gratuitous transfer of property into the ownership of another person. Most often, such an agreement is concluded between close relatives. Typically, real estate is given as a gift, from the older generation to the younger. However, property can be donated to any individual or legal entity, with some exceptions.

The popularity of an apartment donation agreement between close relatives is due to the fact that the transaction legally secures ownership of the property and protects it from claims by other persons, and also relieves relatives from paying taxes. Today we will look at how to draw up an apartment donation agreement between close relatives, the rules for drawing up the agreement and the list of documents that will be required for this.

What is a deed of gift?

A deed of gift is understood as a gift agreement, which is described in Chapter 32 of the Civil Code (hereinafter referred to as the Civil Code of the Russian Federation). In Art. 572 states that a donation is a gratuitous transfer of property from one person to another. Gratuitousness is a key point, which implies that the donor receives nothing in return. Otherwise, the transaction will be recognized as imaginary.

Other options for a gift to a close relative:

• release from property obligations (for example, forgiveness of a debt or payment of a donee’s debt to a third party);
• a promise to donate property if it is in writing.

Important! The transfer of property as a gift after the death of the donor is done with the help of a certificate of receipt of inheritance and is regulated by the law on inheritance, including Section 5 of the Civil Code of the Russian Federation.

Features of concluding a deed of gift with close relatives

What is meant by the term close relatives?

In ch. 32 states that close relatives are spouses, parents with children (adoptive parents and adopted children), grandparents and grandchildren, brothers and sisters (including step-parents).

The apartment donation agreement is recognized as having legal force under the following conditions:

• The contract clearly states which object is being transferred (its address and detailed technical characteristics);
• The donated apartment must be registered by the donee during the life of the donor, otherwise it will become an object of inheritance;
• Unconditional transfer. The donor should not derive any benefit from the transaction;
• Consent to the transfer of the apartment as a gift from both parties;
• The recipient is obliged to keep the transferred apartment intact, pay utilities on time and not cause harm to the health of the previous owner. Otherwise, the deed of gift can be canceled by a court decision.

According to the agreement, the apartment is registered with the Federal Registration Service or other authorized government body. After this procedure, the gift deed can no longer be canceled.

Important! The donated property can be unilaterally abandoned, subject to a significant decrease in the recipient’s standard of living after the conclusion of the transaction.

Documents for concluding a gift agreement

A donation agreement for a residential apartment between close relatives will require the collection of a number of documents certifying the fact of ownership of the transferred property. Most often we are talking about a purchase and sale agreement and documentary information about the registration of property rights with government agencies. Other possible documents are a privatization agreement, a certificate of inheritance of an apartment, etc.

In addition to the ownership document, you will need to write application for transfer of ownership rights to the apartment and registration of deed of gift.

Other documents for concluding an agreement to donate an apartment to a close relative (approximate package for 2019):

• passports of both parties to the transaction;
• consent of one of the spouses to transfer the apartment as a gift (or a document stating that the donor is not married);
• cadastral and technical passport for residential space;
• estimated value of the apartment (certificate from the BTI);
• an extract from the house register or a certificate from the Criminal Code (to obtain information about the number of residents);
• a certificate of absence of encumbrances (for example, seizure of an apartment) and debts for utilities;
• power of attorney to conduct a transaction (if representatives of the parties are involved);
• receipt of paid duty (2000 rubles in 2019).

If minors or incompetent citizens are registered in the transferred apartment, then permission from the guardianship and trusteeship authorities will also be required. The same permission will be required if the apartment is transferred to minors or incapacitated persons.

Important! Donating an apartment in joint ownership will also require permission from the second owner to donate it.

What should be indicated in the deed of gift?

An apartment donation agreement between close relatives is drawn up only in the presence of both parties. You can download a sample agreement from the link at the end of the article.

What data must be included in the document in 2019?

• At the top of the sheet in the middle they write the name of the document - “Apartment Donation Agreement”. Then indicate the date and place of writing the document (city, village, district);
• passport details of both parties, including their registration information and dates of birth;
• information about the apartment (address, floor, living and total area, internal condition of the premises, type of materials used in decoration);
• details of documents that establish ownership of the transferred apartment;
• the cost of residential premises (real, market) is indicated at will;
• an indication of the authorities that will register the donation transaction and the date of registration;
• other information that is usually included in every purchase and sale agreement;
• signatures and full names of both parties.

Donation between close relatives is always free of charge, so drawing up a separate act of acceptance and transfer is not required. Any indication of compensation will make the deed of gift void, that is, without legal force.

As additional information, the donor’s right to annul the transaction upon the death of the donee is sometimes indicated. If desired, enter the date of the transaction and the date of transfer of ownership of the apartment.

Important! After drawing up, the deed of gift is submitted for registration to the Federal Registration Service office.

The procedure for concluding a donation transaction

Donating an apartment does not require a large number of documents to re-register it with the new owner in Rosreestr, as in the case of a standard purchase and sale agreement. It is not at all easy to cancel a donation; to do this, it is necessary to present to the court evidence of fraudulent actions on the part of the donee, or to demand the cancellation of the contract in connection with an attempt by the donee on the life and health of the donor or members of his family.

The court also talks about canceling a deed of gift if the donee mistreats the thing given to him as a gift, and this fact has an important, intangible meaning for the donor. Separately, the agreement may indicate the return transfer of the apartment to the donor after the death of the donee.

Certification of the gift agreement by a notary is not required by law; there are no instructions on this in the Civil Code of the Russian Federation. But if this condition is stated in the document itself, then a trip to the notary is inevitable (instructions in Article 163 of the Civil Code of the Russian Federation). The notary's seal and signature serves as additional protection for the apartment donation agreement, which will make it much more difficult to challenge its validity in court. Therefore, it is still worth having the document certified. Moreover, the cost of this action is much lower than when selling an apartment.

Important! It makes sense for parents to transfer their apartment to a child born in a legal marriage, so that in the event of their divorce, neither spouse can claim a share in the apartment.

What should I do to transfer an apartment between close relatives?

1. Draw up a gift agreement (on your own or with the help of a notary, lawyer, realtor);
2. Pay the state fee for completing the transaction (in 2019 it is 2,000 rubles);
3. Submit the contract and a package of other documents to Rosreestr. This can be done at its local branch or at the MFC (Multifunctional Center), the presence of both parties to the agreement will be required. The period for registering new property rights is 10 days.

According to the agreement, the apartment is registered after the application for the transfer of ownership of the residential premises is completed and signed. After handing over this application and other collected documents to the government employee, the donee receives a receipt for receipt of the papers. After 10 days, Rosreestr will issue an agreement certified by an authorized person. From this moment on, the donee becomes the owner of the apartment.

Is tax paid?

Donating an apartment between close relatives does not require payment of income tax. This is stated in paragraph 18.1 of Art. 217 of the Tax Code of the Russian Federation. The only expenses that the parties will bear are payment of the state fee for registering the agreement and notary services (when certifying the document). In this case, the recipient of the apartment will be able to sell it without paying a tax of 13% only after three years from the date of entry into force of the agreement.

To avoid paying tax, you will need to collect documents that indicate close family ties between the parties to the transaction (marriage certificate, birth certificate, etc.). In other cases It is impossible to avoid paying a tax of 13%.

Each of us has received many different gifts throughout our lives, which always brought us not only positive emotions, but also disappointments. A gift like an apartment will make any person happy, even the most spoiled one. From a legal point of view, the transfer of such property is classified as a gift and is formalized by a gift agreement; in common people it is also called a deed of gift for an apartment. To donate an apartment, It’s not enough to just give away the keys; you need to properly draw up a donation agreement(deed of gift for an apartment). In this regard, our specialists located in the city of Cheboksary have prepared a corresponding document for you so that you can download for free without registration a simple written standard sample (example) of a form (blank) of an apartment donation agreement (deed of gift of the entire part or share/shares of an apartment ) between close relatives (child/children: son, daughter, grandson, granddaughter; close relative: sister, brother, mother/mother, father/father, grandmother, grandfather) or between family members: wife or husband; not requiring a transfer deed (without it), corresponding to the legislative acts of 2020, which will be adopted by Rosreestr.

Download without registration

Attention!!! Read useful information below, to compose correctly apartment donation agreement.
At the end of the text BONUS for residents of Cheboksary

Sample donation agreement shares in the apartment ---

Sample apartment donation agreement to a minor(up to 14 years old) ---

It is important to know! A must read

An apartment donation agreement (deed of gift for an apartment) is a type of civil law agreement, under the terms of which the first party (donor) transfers real estate (entirely or a share) free of charge (as a gift) to the second party (donee).

Taxes under an apartment donation agreement

In other cases, if the donor does not fall under the Tax Code of the Russian Federation (for example, an aunt gives an apartment to her nephew), then upon receiving the apartment as a gift the new owner must pay 13% personal income tax () of its value or 30% () if he is not a resident of the Russian Federation. Attention! The Civil Code does not directly indicate that it is necessary to indicate the cost of the apartment in the gift deed. The tax base (the amount on which tax is calculated) for an apartment is determined from its cadastral value (you can read more about this). If there is no information in the cadastre about the cadastral value of the donated property, then it is possible to use information about the inventory value of the property (BTI assessment). Note that if the BTI evaluates, then the cost should not be lower or higher than 20% of the market value ().

We would also like to note that the gift agreement does not provide for tax deductions. If you don't want to pay tax, then we advise you to consider the issue of buying and selling an apartment, instead of donating (for which you will make a tax deduction -), in which you will describe the issue of paying the tax not by the seller, but by the buyer (donee) for (instead of) the seller. For example, an apartment costs 1,400,000 - 1,000,000 = 400,000 * 13% = 52,000 rubles. a significant difference than paying 13% tax on the amount of 1,400,000 (RUB 182,000 payable in the case of a gift).

It is important to know...

Based on this, the apartment donation agreement (deed of gift for the apartment) is drawn up in simple written form, and the fact of transfer of ownership subject to state registration in Rosreestr (not to be confused with the registration of the contract itself). The transaction to donate an apartment will be recognized as valid, and the contract concluded, only after passing the state. registration of donated real estate. Let us add that the gift agreement does not require mandatory notarization.

Even if at the time of donation of the apartment, the recipient was married, then during a divorce, based on , any property (including an apartment) received as a gift or by inheritance, or through other gratuitous transactions, is his property, i.e. . is not jointly owned and not subject to division between spouses, if he does not prove that he invested his own funds in real estate, for example - expensive repairs, we emphasize that this still needs to be proven in court.

Donate a part. Agreement of donation (deed of gift) of a share or a room?

In accordance with the apartment refers to indivisible things, i.e. It is impossible to donate a separate room in an apartment. For this reason, a donation agreement for a share in the apartment is drawn up, be it 1/2 (half) or 1/3 (third) of the entire apartment. At the same time, rooms are not assigned to specific owners. But if you still want to secure the right to one of the rooms or determine the mode of use of common amenities, then you will have to enter into an agreement with the other owners of the apartment.

The following articles are useful to know:

• - Division of property in shared ownership and allocation of a share from it;
• - Preemptive right to an indivisible thing when dividing an inheritance;

Gift agreement for a child (minor)

Concluding a gift agreement with minors has its own nuances. Minors are divided into two groups: children (minors) under 14 years of age, and minors aged 14 to 18 years.

Children belonging to the first group up to 14 years old, can get an apartment, BUT a parent or guardian will represent their interests and sign the agreement.

Minors aged from 14 to 18 years old, can themselves sign agreements for donating an apartment (a deed of gift for an apartment), BUT there must be a separate notarized consent to such a transaction from a parent or guardian.

Who cannot become a party to the gift agreement

Donating an apartment is not allowed in the following cases:

• on behalf of minors and citizens declared incompetent, their legal representatives;
• employees of educational organizations, medical organizations, organizations providing social services, and similar organizations, including organizations for orphans and children without parental care, citizens receiving treatment, support or education there, spouses and relatives of these citizens ;
• persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, municipal positions, civil servants, municipal employees, employees of the Bank of Russia in connection with their official position or in connection with the performance of their official duties;
• in relations between commercial organizations (pursuing profit as the main goal of their activities - points).

We hope that this simple written standard sample (example) of a form (form) of an apartment donation agreement (deed of gift for an apartment) between close relatives: a son or daughter (including adopted or half-sibling), grandson, granddaughter, sister, brother, mother/mother, father/father, grandmother, grandfather, husband, wife; which does not require a transfer deed (without it), which complies with the legislative acts of 2020, which Rosreestr will definitely accept, will help save your precious time, nerves and money that could be spent on the services of a lawyer. But as practice shows, it is better not to take risks and seek the help of experienced lawyers who can provide high-quality services for the development of apartment donation agreements or legal verification of contracts. Moreover, if an incorrectly drafted contract is signed (not in compliance with 2020 legislation), it may be declared invalid with all the ensuing negative consequences: loss of time, money and nerves.

Today, with rare exceptions, you can donate any property. And this right applies not only to the property as a whole, but also to a certain part of it - a share.

A separate procedure exists for residential real estate. In particular, according to regulatory documents, it is possible to conclude such a transaction as . Recently, thanks to amendments from legislators, this agreement is drawn up according to a special procedure.

In this material we will talk about how to properly arrange the transfer of part of an apartment as a gift to both relatives and strangers. In addition, special attention will be paid to the taxation of the received real estate.

In this article

New law on donating a share in an apartment

Changes in the alienation of shares in residential real estate came into force in June 2016 thanks to Law No. 172-FZ and subsequent amendments. These documents introduced amendments to a number of regulatory documents.

Among them is Law No. 218 Federal Law, which determines the procedure for registering rights to real estate and some features of transactions with it. Thus, part 1 of Article 42 states that an apartment donation agreement certified by a notary is required. Otherwise, the transaction regarding the transfer of rights to the donee simply will not be registered.

It does not matter whether the share is alienated in favor of the remaining owners or third parties. The same applies to giving a gift to one of your close relatives.

Contents of the deed of gift for a share

First of all, it should provide for the free transfer of part of the apartment.

If a gift agreement involves reciprocal obligations from the opposite party, then this will no longer be considered a gift.

It is necessary to describe the part of the property that is transferred into ownership. In this case, you should indicate not only the size of the share, but also its expression in square meters of total and living space.

In addition, often the provision of a gift may be associated with a specific event:

• marriage;
• reaching adulthood;
• completion of studies at the institute.

It is also necessary to stipulate cases when each of the parties can cancel the deed of gift. This can happen both at the initiative of the owner and the recipient of the gift.

It is also worth providing the addresses and passport details of both the donor and the recipient. You can also provide contact numbers. We should also not forget about the signatures of the parties. Without them, the deed of gift can very easily be challenged.

Essential terms of the agreement

First of all, this is a description of the part of the apartment that is being transferred free of charge. The size of the share is indicated (1/2, 1/3...).

In addition, the following are prescribed:

• common and living space provided as a gift;
• property address;
• documents confirming the allocation of a share and its registration according to the law.

It is also important to provide the cost of the share based on cadastre data. This figure may in the future become the basis for calculating tax on a gift received, because the notary’s state duty is calculated from it.

One of the essential conditions is the timing of the gift and documentation of this fact. The participants in the gift agreement have the right to agree on other points that are important for both.

For example, it is possible to provide for the responsibility of the donor for the untimely transfer of the gift to the second party.

Rights and obligations of the parties

Although a gift agreement is understood as a gratuitous transaction, each of its participants is endowed with mutual rights and obligations. Thus, the donor must transfer to the other party all the documentation for the apartment regarding the alienated share, as well as the keys to the entrance doors.

The donor may be obligated to vacate the donated premises by a specified date. After all, it often happens that even after the completion of the deed of gift, the former owner will continue to occupy the living space. Therefore, it is advisable to stipulate this nuance in the gift agreement.

The donee may assume the obligation to register the property within the period established by the parties after the completion of the contract. Other obligations for the donee may be specified in the agreement.

Donors, who are they?

We have come to the answer to the question of who can donate a share in an apartment. The owner of the relevant part of the real estate has the right to conclude such a transaction. In this case, the age of the donor does not matter.

In order for a share to become the subject of a gift, it must be determined and confirmed by documents, that is, the property must be in joint ownership (Article 244 of the Civil Code of the Russian Federation).

These include:

• extract from the Unified Register of Real Estate Rights;
• certificate of right of inheritance;
• certificate of common property of the spouses;
• privatization agreement;
• agreement on establishing shares in joint property;
• agreement for the purchase of a share in an apartment.

On behalf of the donor, the contract can be concluded by his representative. To do this, he needs to issue a notarized power of attorney with clearly defined powers. If the deed of gift is made on behalf of the child, then the agreement can be signed on his behalf by the mother or father, as well as the guardian.

Is the consent of other owners required to donate a share in an apartment?

To answer this question, you should familiarize yourself with the contents of Art. 250 of the Civil Code of the Russian Federation, which provides for the pre-emptive right to acquire shares in property by other owners.

In particular, the seller must notify other co-owners of his desire to alienate the share at a certain price. If within a month they do not want to buy the corresponding part in the property or provide a written refusal, the seller can transfer the share in the property to any buyer.

Please note that the law connects the entire algorithm described specifically with the purchase and sale operation. About donation in Art. 250 of the Civil Code of the Russian Federation is out of the question.

Thus, as a general rule, there is no need to ask for consent from the remaining owners to make a deed of gift. The exception is situations when a share in the common property of the spouses is given (which is not allocated). Here, approval from the donor's spouse is necessary.

Who can you give a share in an apartment to?

The recipient of the gift can be a citizen, either a relative or an outsider. Each transaction has its own characteristics. We will look at them below.

Gifting to close relatives

It is characterized by the fact that you can very quickly collect all the documents for making a deed of gift. Therefore, a gift for loved ones can be issued in a few days.

To other persons

There are no exceptions to the procedure being performed. A notarial agreement is concluded and then ownership is registered.

However, claims from other co-owners of the apartment may unexpectedly arise. After all, not everyone may want to live with a stranger under the same roof.

Then a claim for recognition of the deed of gift as fictitious cannot be ruled out. Plaintiffs may insist that there was a hidden purchase and sale in violation of the pre-emptive right to acquire a share.

How to correctly draw up a contract for several recipients

In this case, you can conclude one agreement. According to it, several persons will act on the side of the recipient. It should indicate the size of the share not only in relation to the donor’s part, but also in terms of the total living space as a whole. There is a nuance regarding the number of required copies.

They are made based on the principal, each of the donees and the Rosreestr body. Registration, as a rule, of all rights to property is carried out simultaneously. In this case, each of the recipients of the gift is given their own extract of ownership.

Donation of part of an apartment share

Such a legal transaction is resolved in the usual manner. In the same way, a notarial agreement is drawn up not for the entire share, but for part of it. As a result of this operation on living space, the overall ratio of shares will change.

When it comes to registering rights, it is useful to obtain an extract from the register not only for the person who received the gift, but also for the donor. Then he will know what part of the property will remain with him.

The nuances of donating different types of apartments

The procedure for registering a deed of gift for a share in housing depends not only on the identity of the donor or recipient of the gift. It matters what legal status the relevant property has.

Mortgage apartment

Donating a share in creditable real estate has its own characteristics. Thus, the transaction can only be carried out with the consent of the bank. The procedure for obtaining it is specified in the specific mortgage agreement.

The lender may refuse to approve the transaction. Even if, bypassing this rule, a notary certifies the contract, Rosreestr will refuse to carry out registration actions. And that is not all. The bank has every right to file a claim in court for the invalidity of the deed of gift.

Communal apartment

As a rule, in this type of housing a specific room with its own number is alienated. Therefore, the contract specifies not only the address of the house and the general number of the apartment, but also the parameters of the room.

You should know that when registering a share in a communal apartment, the contract must also include an indication of the share in common areas (kitchen, bathroom). Otherwise, the transaction is completed according to the standard procedure.

Privatized apartment

Here it is implied that the owner of the share already has a predetermined part of the real estate, confirmed by the privatization agreement. This share can be donated on a general basis.

If the apartment is privatized for one person, then you can donate it entirely. In this case, there will be no need for notarization of the agreement.

Not privatized apartment

Initially, a person does not own the housing as a whole, nor a certain part of it. Therefore, before creating a deed of gift, it is necessary to formalize the privatization of housing.

After its completion, you should register ownership of your share. Only then can you think about drawing up a gift agreement in favor of relatives or third parties.

Where to apply and register

We have already noted that the transaction for donating a share in an apartment must be notarized. However, the whole process does not end with the signing of the contract and its certification by a notary. It is also necessary to register the transfer of ownership. You can do this in three ways

Notary

The parties may ask him to register property rights in Rosreestr. In this case, in addition to the state fee, you will have to pay for the work of a notary.

You can then pick up the finished extract from the Unified Real Estate Register from him. The entire procedure in practice takes from three to five days.

MFC

The parties can submit all required documents there. After this, they are sent to the Rosreestr office. An extract on ownership comes from there via the feedback channel.

The procedure takes 5 days. Apart from the state fee, you will not have to bear any expenses.

Rosreestr

From January 1, 2017, rights can be registered at any branch of this body, regardless of where the apartment is located. The parties can come there with documents themselves.

Property registration occurs within 3 working days. After which the new owner of the share is issued an extract confirming his ownership of the property.

Cost of registration of donation

Providing a share of an apartment as a gift will require the parties to incur additional expenses. They include state fees, as well as notary fees.

Cost of notary services

First of all, it should be said about the state duty. Since the deed of gift for the share must be notarized, you should pay half a percent of the cost of the share. In this case, the minimum duty is 300 rubles, and the maximum is 20 thousand.

Additionally, notary services are paid when registering rights to the donated share in Rosreestr. This is also several thousand rubles plus the state registration fee.

State duty for state registration

According to the law, it is 2 thousand rubles. This amount also includes the preparation of an extract from the Unified State Register of Rights for the new owner of the share.

The fee can be paid after submitting the necessary documents. However, this needs to be done in a short time (within 3 days). Otherwise, the entire submitted package will be returned.

Documents for donating a share

The whole process takes place in two stages. Each of them requires its own set of documents. First, we’ll tell you what you’ll need to go to a notary.

Here is the list:

1. Text of the agreement (if the parties decided to write it themselves).
2. Passports of the donor and recipient. If a party to the transaction is a person under 14 years of age, his birth certificate will be required.
3. Title documents for the share.
4. Technical passport for the apartment.
5. Certificate about people registered in the living space.

After the notary draws up the deed of gift in triplicate, the rights to the share must be registered.

For this you will need:

1. Mutual statement from the parties to the transaction.
2. Personal passports.
3. A copy of the gift agreement in the original.

For registration, the package of documents is the same regardless of where it is submitted. Therefore, the parties to the deed of gift must take this circumstance into account.

Do I need an acceptance certificate?

According to the law, the preparation of such a document in relation to the donation of a share in an apartment is not required. However, the parties can sign it on their own initiative and attach it to the deed of gift. This practice is especially common in cases where the moment of signing the share and the provision of the gift differ in time.

If the parties decide to draw up a deed of transfer, then this can be done in any form. You must indicate the number and date of the document, information about the parties, which must coincide with the preamble of the gift agreement.

How long does it take to issue a deed of gift?

Everything can be done within two weeks, or even in a shorter time. So, it will take some time to collect the documents necessary for the notary. The entire process usually takes about a week.

The procedure for notarizing the contract itself can be completed in 1-2 days, depending on the technical details. Next, the parties should carry out the process of re-registration of rights to the share in the apartment in the name of the buyer. If you do this directly through the local branch of Rosreestr, then receiving an extract from the Unified Real Estate Register will take 3 business days.

The donor and recipient can also go to the nearest MFC and submit documents for registration of rights there. In this case, everything will take 5 working days.

Tax on donation of a share in an apartment

A share in an apartment is also classified as real estate by law. And if so, then receiving it as a gift in some cases is fraught with tax consequences. Their occurrence directly depends on the degree of family relationship between the author of the gift and its recipient.

Close relatives

These include:

• spouse;
• parent of the donee (for example, a son wants to give a share in the apartment to his father or mother);
• children of the author of the gift, including adopted children;
• grandparents and grandchildren;
• brothers, sisters, including step-brothers.

The degree of relationship is checked by a notary when making a transaction. Therefore, it is important to provide documents confirming a close relationship.

Other relatives

If an aunt, say, gave her nephew a share in an apartment, then this will already be subject to taxation. You will have to pay 13% of the cost of the part specified in the contract. Naturally, the owner of the gift will need to file a tax return by the due date.

Failure to submit reports on time will result in penalties. In addition, paying taxes late will incur a penalty.

To a stranger

When a share of an apartment is allocated according to documents, its owner has the right to give it to anyone, even people outside the circle of relatives. When signing such an agreement, the recipient should also be prepared to pay tax on the gift.

It is the same 13% of the amount specified in the contract. If it is not specified, then the tax base is calculated from the market price of part of the property.

Is it possible to draw up a deed of donation of an apartment without a notary?

We have already noted above that according to Law No. 218-FZ (Article 42), the agreement on the alienation of a share must be certified by a notary. The legislator provided such amendments specifically to suppress numerous cases of fraud in the real estate market.

If the notarization of the transaction was not carried out, then such an agreement is considered void (invalid). The relevant provisions are spelled out in Part 3 of Article 163 of the Civil Code of the Russian Federation.

Moreover, several categories of persons can file a claim:

• donee;
• donor;
• other participants in shared ownership.

Everything will depend on the terms of the agreement and the composition of its participants. A lawyer will help you draw up the contents of the claim, depending on the circumstances and the relationship of the co-owners.

Donation of a share in an apartment and personal income tax

If we talk about the person who provided the gift, then he does not pay any taxes on the gift deed. Moreover, after registering the transaction with a notary and Rosreestr, the donor is exempt from taxation on part of his real estate (in other words, real estate tax).

It’s a different matter when it comes to the recipient of a share of real estate as a gift. Then the question arises, who is obliged to declare receipt of a share in the apartment in Form 3-NDFL. If the recipient of the gift is not a close relative, he must report it on his annual tax return. It is submitted before April 30 of the year following the one in which the ownership was registered.

The exception is when the deadline falls on a date declared a holiday. Then you can submit reports on the first next working day .

The tax itself must be paid before July 15, that is, two months after the deadline for submitting the declaration.

What amount should I indicate?

The figure specified in the donation agreement is taken as the basis. However, it often raises doubts among tax authorities. As a result, officials can calculate the payment based on the market value of the share purchased as a gift.

Then the recipient of the property will have to make an additional payment. The approximate size can be determined based on the cadastral value of the entire apartment, divided by the size of the share. In turn, the cadastral value can be found out online based on the specific address of the property.

If the value of the share is not indicated in the gift agreement, the tax office will determine the property tax based on market prices.

Gift form for a share in an apartment

We will not hide that for many people, drawing up a deed of gift can cause certain difficulties. Therefore, we offer a download that is universal for any region of the Russian Federation. Naturally, the donor and the donee then have the right to make any amendments and additions to it.

At the same time, the standard - simple form of agreement and the notarial form are slightly different from each other. In the initial version, the parties can be said to draw up a draft agreement.

However, at the stage of its certification, the notary can make his own technical changes to the text of the document. The final version of the transaction will appear with his marks.

As a rule, close relatives who want to transfer ownership of an apartment or a share in an apartment to each other do this by drawing up a gift agreement. Let's see how to formalize the donation of an apartment to a close relative and how to draw up a contract for donating an apartment to a close relative. We will not further consider the specifics of donating an apartment to a minor.

Donation of an apartment between close relatives 2019-2020

The agreement for donating an apartment is concluded in writing, since an apartment is real estate (Article 574 of the Civil Code of the Russian Federation). In addition, the transfer of ownership of an apartment must be registered in the prescribed manner in the Unified State Register of Real Estate (Article 131 of the Civil Code of the Russian Federation). Notarization of the agreement to donate an apartment to a close relative is not required.

State registration of the emergence and transfer of rights to an apartment is certified by an extract from the Unified State Register of Real Estate (Part 1, Article 28 of the Law of July 13, 2015 N 218-FZ).

If the donor purchased an apartment while married, under a paid transaction and there is no marriage contract regulating the property regime of the spouses, then the donation must be obtained with the notarized consent of the spouse (Clause 3 of Article 35 of the Family Code of the Russian Federation).

State duty for donating an apartment to a relative 2019-2020

A state fee is charged for state registration of ownership of an apartment. It is 2,000 rubles. If the application for state registration is submitted through government services, then the state duty is calculated with a coefficient of 0.7 (clause 22, clause 1, article 333.33, clause 4, article 333.35 of the Tax Code of the Russian Federation).

Donation of a share of an apartment between close relatives

Donating a share in an apartment to a close relative is formalized according to the same rules as donating an entire apartment. But there is such a peculiarity. If all participants in shared ownership donate their shares under one transaction, then notarization of the transaction is not required. But if the donor gives his share in the apartment separately from the other participants in shared ownership, then the agreement on the donation of a share in the apartment between close relatives must be certified by a notary (Part 1, Article 42 of the Law of July 13, 2015 N 218-FZ).

Apartment donation agreement between close relatives: sample

Here is a contract for donating an apartment to a relative (sample):

Is tax paid when donating an apartment to a close relative?

In general, when one individual donates real estate to another, the donee generates income subject to personal income tax. And the donee must independently declare the income received and pay tax on it.

However, the Tax Code of the Russian Federation has the following exception: income received as a gift is exempt from personal income tax if the donor and recipient are family members or close relatives (clause 18.1 of Article 217 of the Tax Code of the Russian Federation). We are talking about the following individuals:

• spouses;
• parents and children;
• adoptive parents and adopted children;
• grandparents and grandchildren;
• full and half brothers and sisters.