The main feature of any gratuitous transaction is the absence of consideration. That is, only one of the parties to the transaction, of its own free will, assumes the obligation to perform a certain action.
Free real estate transactions:
- Donation
- Will
- Free use
- Free transfer of municipal (state) property into ownership, that is, privatization.
When legal entities can enter into a free transaction (agreement)
Two legal entities can enter into a gratuitous agreement if the following conditions are simultaneously met:
- such an agreement may be free of charge by virtue of law. For example, it is impossible to conclude a gratuitous rental agreement, since paying a fee for the use of the facility is a distinctive feature of this agreement. If you agree on the gratuitous provision of a thing for temporary use, your agreement will be a loan agreement and other rules will apply to it (Article 606, paragraph 1 of Article 614, paragraph 1 of Article 689 of the Civil Code of the Russian Federation);
- The law does not directly prohibit the conclusion of this agreement between legal entities. For example, an agreement on the alienation of an exclusive right may be gratuitous, but as a general rule, commercial organizations are prohibited from concluding such an agreement among themselves (clause 3, 1 of Article 1234 of the Civil Code of the Russian Federation). If you enter into an agreement in violation of a prohibition expressly expressed in the law, it will be void (clause 2 of Article 168 of the Civil Code of the Russian Federation, see Position of the Armed Forces of the Russian Federation);
- the transaction does not meet the criteria of a gift . This condition applies to contracts between commercial organizations. If at least one of the parties is a non-profit legal entity, it is not necessary to comply with it (Clause 1 of Article 575 of the Civil Code of the Russian Federation).
A distinctive feature of a gift is the obvious intention of one of the parties to transfer the ownership of a thing to the other (or transfer a property right, release from a property obligation) in order to benefit the donee. That is, the gratuitousness of the transaction is not related to any economic interest of the donor (see the Position of the Supreme Arbitration Court of the Russian Federation). For example, an agreement to forgive debt under a loan agreement is a gift, but an agreement to forgive accrued interest with the condition that the principal amount will be repaid as soon as possible is not.
If two commercial organizations enter into an agreement by virtue of which a gift occurs, it will be void as a violation of the prohibition expressly established by law. However, there may be exceptions. For example, the ban on gifts between commercial organizations does not apply if the parties to the transaction are a subsidiary and a main company (see the Position of the Supreme Arbitration Court of the Russian Federation). In addition, commercial organizations can give each other ordinary gifts worth up to 3,000 rubles. For example, flowers, sweets, business souvenirs (Clause 1, Article 575 of the Civil Code of the Russian Federation).
It is important to know! Article 418 of the Civil Code of the Russian Federation. Termination of an obligation by the death of a citizen
Will of real estate
Another popular gratuitous real estate transaction, which provides for the transfer of property after the death of the testator. In fact, property can pass to the legal heirs without a will. However, if you want to distribute it in a certain way or transfer part of the property to third parties who are not the immediate heirs, you need to draw up a will and have it certified by a notary.
The opening of a will occurs after the death of the testator at his place of residence. Heirs must submit an application for acceptance of the inheritance within 6 months from the date of its opening. Then you need to obtain a certificate of inheritance from a notary. Since we are talking about the will of real estate, the next mandatory action of the heir is the state registration of the right to the bequeathed object.
What contracts can be free of charge?
These may be contracts that are called gratuitous in the law or in respect of which the parties have agreed to be gratuitous.
According to the law, gratuitous contracts are those whose nature provides for the receipt of something by only one party. These are, in particular, agreements of donation and gratuitous use (clause 1 of article 572, clause 1 of article 689 of the Civil Code of the Russian Federation). They cannot be made compensatory at the will of the parties. If a party to such an agreement receives payment or other consideration, the agreement may be considered sham, and in this case the rules that govern the transaction actually completed by the parties will apply. For example, if the donor received money from the donee for the transferred item, the rules on purchase and sale will be applied to the relations of the parties (clause 2 of Article 170, clause 1 of Article 572, clause 1 of Article 454 of the Civil Code of the Russian Federation).
By agreement of the parties , any contracts may be gratuitous, except for those for which, due to their nature and (or) the law, the presence of consideration is mandatory. Such exceptions include, for example, purchase and sale, rent, agency (Clause 1 of Article 454, Article 606, 1006 of the Civil Code of the Russian Federation).
Please note that by default the contract is usually paid. To make it gratuitous, you must indicate in it that no fee (other consideration) is charged under the agreement (clause 3 of Article 423 of the Civil Code of the Russian Federation). Such a condition, as a general rule, can be agreed upon, for example, for storage, assignment, license agreement (clauses 1, 5 of Article 896, clause 1 of Article 972, clause 5 of Article 1235 of the Civil Code of the Russian Federation).
Please be aware that the law may prohibit certain individuals and/or conditions from entering into a gratuitous contract. For example, a commercial organization does not have the right, as a lender, to enter into an agreement for free use with its founder (clause 2 of Article 690 of the Civil Code of the Russian Federation). Therefore, we recommend that you first check your agreement by type, subject and status of the parties for the possibility of agreeing on a gratuitous clause in it.
It is important to know! Article 398 of the Civil Code of the Russian Federation. Consequences of failure to fulfill the obligation to transfer an individually defined thing
Donation
Donation is a bilateral transaction that involves the gratuitous transfer by the donor of his property in favor of the donee. The latter, in turn, has the right to accept or refuse to accept the gift. The transfer of rights as a result of a gift must be registered with Rosreestr. Only those objects that belong to the donor are subject to donation. You can also donate property rights, for example, the right to claim an apartment in a new building.
There are a number of restrictions when donating real estate:
- Legal representatives cannot donate property to their wards: incapacitated or minors
- The gift agreement cannot contain a condition on the transfer of the right to the object only after the death of the donor
- If the property is jointly owned, it requires obtaining consent from all owners.
In certain cases, the gift can be canceled. Such conditions are listed in the Civil Code of the Russian Federation. For example, the basis for canceling a donation may be the recipient causing serious harm to the health of the donor, or an attempt on his life or the life of his family members.
Legal assistance in real estate registration
Consultation in the office and by phone
+7(495) 728-99-14
Help from a lawyer. 18 years of experience in real estate registration!
In what cases can a contract for the provision of services be concluded free of charge?
The possibility of concluding a contract for the provision of services free of charge depends on who the parties to the contract are.
Commercial organizations and individual entrepreneurs cannot provide services to each other free of charge.
Most often, gratuitous agreements are found in relation to non-profit organizations within the framework of charitable activities.
To ensure that the contract you conclude is free of charge, clearly indicate in it that the services are not subject to payment.
Public and non-public contracts
This classification of contracts is based on the obligation of the person who has offered an offer to an indefinite number of persons to conclude an agreement with anyone who approaches him, without giving preference to anyone (Article 426 of the Civil Code of the Russian Federation). This cumbersome formulation hides very simple transactions that each of us constantly enters into in our lives: buying something at retail, traveling on public transport, consumer services, communication services, etc. The same public agreement is the User Agreement on our portal - we provide the opportunity to work in Regberry services on equal terms to everyone who wants to do this.
The essence of a public contract is that the party offering goods or services cannot do so on different terms for consumers of the same category. For example, if the price of a loaf of bread in a store is indicated as 25 rubles, then the seller cannot charge 20 rubles from one buyer and 30 rubles from another. He also cannot refuse to purchase from a specific consumer if the product is in stock or it is possible to provide a service. An exception to this rule can only be established by law or other legal act.
One party to a public contract, also called the obligated party, is a person engaged in entrepreneurial or other income-generating activities. Previously, Article 426 of the Civil Code of the Russian Federation referred to only a commercial organization as such an obligated person, which raised questions about whether the obligation to conclude a public agreement applies to individual entrepreneurs or non-profit organizations. Now these questions have been resolved.
In contrast to public contracts, there are contracts in which the parties agree on different conditions for different subjects. These are the usual contracts for business activities: supplies, contracts, services, leases and others.
In what cases is a service agreement free of charge?
A contract is gratuitous when there is no need to pay for services rendered or give any other consideration (transfer goods, provide counter services, etc.) (Clause 2 of Article 423 of the Civil Code of the Russian Federation).
We believe that it is possible to conclude a free government contract for the provision of services, since Law No. 44-FZ does not prohibit this.
Please note that the mere fact that there is no price or obligation to pay for services in the contract does not make it gratuitous. As a general rule, the contract will be considered compensated (clause 3 of Article 423 of the Civil Code of the Russian Federation). In this case, the recipient of the services will have to pay for them at the price that, under comparable circumstances, is usually charged for similar services (clause 3 of Article 424 of the Civil Code of the Russian Federation).
However, if the payment condition for a specific contract is essential, in its absence the contract may not be concluded (Clause 1 of Article 432 of the Civil Code of the Russian Federation).
Therefore, if you want to enter into a gratuitous contract, indicate directly in it that no payment or other consideration will be made for the provision of services (Clause 2 of Article 423 of the Civil Code of the Russian Federation).
Commentary to Art. 689 Civil Code of the Russian Federation
1. In paragraph 1 comment. Art. The concept of a gratuitous use agreement (loan agreement) is defined. Based on it, the terms “free use agreement” and “loan agreement” are equivalent. With the adoption of the Civil Code, the term “loan” should be applied only in relation to the transfer of an individually defined thing for free use. The law does not provide for the possibility of using this word to characterize loan relations, although traditionally this term continues to be sometimes used both in the credit practice of banks and in judicial practice (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of August 20, 2002 N 2319/02 / / Vestnik VAS. 2002. N 12).
For the subject of the loan agreement, see comment. to Art. 691 Civil Code; about the deadline - to Art. 699 Civil Code.
2. A loan agreement in general is not typical for commercial transactions, since the lender does not pursue the goal of making a profit. However, this agreement is very common in civil circulation in principle, since it presupposes the usual situation in which the thing is temporarily not needed by its owner, who, however, does not intend to receive income from its alienation or rental. The scope of application of a loan agreement is very diverse.
Firstly, loans are common in personal and everyday relationships. A wide variety of things and for a variety of reasons can be transferred for this kind of use from friends and relatives. The motive has no legal significance, but is important for understanding the nature of the loan: it can be compassion, responsiveness, memory of moral duty and other feelings common to a person.
Sometimes in the literature an opinion is expressed that in certain cases the relationship that develops between a citizen who provides property for free use and a citizen who receives it for free use cannot be considered as a legal relationship in general and a loan relationship in particular (for example, when friends provide friend hairpins, scarves, low-value household items, etc.). As stated, the relations arising in this case, although often significant for the parties, are deprived of the property interest in which they could be protected by means of civil law.
However, this point of view is not controversial. The law does not prohibit loans between relatives or friends and does not limit the subject of gratuitous use in such cases to any value. In addition, there is no reason to recognize the transfer of a thing for gratuitous use without a contract only because this contract was concluded orally and without establishing the period for which the thing is transferred, the user’s obligation to maintain the thing, reimbursement of its value in case of damage or loss, etc. P. All of the above conditions are quite successfully derived from the norms of Chap. 36 of the Civil Code without special mention of this in the contract. Another thing is that the parties to the so-called household loan prefer not to use legal means of protecting their interests, which is quite understandable from the point of view of the logic of human relations.
Secondly, the lender often pursues educational, charitable and other socially significant goals, and therefore loans are very common in the field of culture and art, as well as in the public welfare system. For example, recently there has been a growing tradition among entrepreneurs of purchasing works of art that once belonged to Russia and ended up abroad for various reasons, and transferring them for free use to the largest domestic museums. The organization of various exhibitions is rarely complete without the owners providing the exhibition organizers with items on an urgent, free basis for their display. A classic example of the use of a loan agreement design in the field of education is the activities of libraries. As is known, public libraries practice the provision of documents and books free of charge to citizens and other libraries (interlibrary exchange).
Thirdly, the loan agreement is used, although infrequently, in business relations. On the one hand, many legal entities, due to the lack of available funds for the purchase of property, take it for temporary free use from their employees (for example, an employee lends the employer a car, which he drives on official business, with the employer reimbursing the costs of fuel and etc.). On the other hand, in some cases, transferring property on loan allows a business entity to save on the costs of maintaining things or indirectly contribute to increasing their sales, as is usually the case at specialized industrial exhibitions.
Fourthly, in a number of cases directly provided for by law, a loan agreement is subject to mandatory conclusion. So, in accordance with paragraph 2 of Art. 405 and paragraph 2 of Art. 419 of the Customs Code in the case of placement of structural units of customs and customs posts in premises belonging to the owners of temporary storage warehouses, customs warehouses, duty-free shops, in agreement with their owners, as well as in the premises of participants in foreign economic activity carrying out regular export-import deliveries of goods, These organizations provide the customs authorities with the necessary office premises on the basis of a free use agreement.
3. The constitutive feature of a loan agreement is its gratuitousness. This feature excludes the possibility for the lender to count on reciprocity in any form. Thus, cases in which property is provided for free use to persons due to the fact that they have entered into a remunerative agreement cannot be considered to fall under the rules on loan agreements. For example, a hotel guest receives sports equipment for free use. As rightly noted in the literature, in this case the relationship of use is devoid of gratuitousness: the guest paid for the equipment when paying for the hotel (see: Civil law: Textbook: In 3 vols. T. 2. 4th ed., revised and additional. / Responsible editor A.P. Sergeev, Yu.K. Tolstoy. M., 2003. P. 343 - 344).
Moreover, the indication of gratuitousness should be considered an essential condition of this agreement. If there is no direct indication in the contract that the transfer of property for use is free of charge, i.e. if it is impossible to refute the presumption of consideration of the contract established by clause 3 of Art. 423 of the Civil Code, such an agreement must be recognized as a lease agreement (see: Commentary on the Civil Code of the Russian Federation, part two (article-by-article) / Edited by A.P. Sergeev, Yu.K. Tolstoy. M., 2005. P. 359 ( author of the Commentary - A.V. Konovalov)). It is gratuitousness that necessarily distinguishes a loan agreement from a lease agreement and makes them antipodes. When a provision for consideration is included in a loan agreement, the transaction is considered void as a sham (Article 170 of the Civil Code), and the rules about the transaction that the parties had in mind are applied to it, i.e., again, about the lease agreement.
A loan agreement can be either consensual or real, as can be seen from the wording of paragraph 1 of the comment. Art.: the lender either undertakes to transfer or transfers the thing for free use to the borrower. The real or consensual nature of the loan is, as a general rule, determined by the parties themselves when concluding the agreement. The reason why the legislator provides the parties with the opportunity to formulate the loan agreement as real obviously lies in the fact that the lender is often interested in not having the obligation to transfer the thing, given the gratuitous nature of the relationship. If the question of its nature cannot be determined from the contents of the agreement, then the loan agreement must be recognized as consensual based on clauses 1 and 2 of Art. 433 Civil Code.
In all cases, the loan agreement should be recognized as mutual. Moreover, if a consensual loan agreement clearly demonstrates the property of reciprocity (both parties bear equal obligations to transfer the thing for use and return it), then the reciprocity of a real loan agreement is not so clear. However, in the latter case, the lender has some obligations, for example, to be responsible for the shortcomings of the thing loaned (Articles 693, 697 of the Civil Code), within the framework of a contractual, and not a tortious obligation arising at the time of causing harm.
4. The Civil Code is the main normative act regulating the loan agreement. First of all, the legal regulation of the contract is carried out using the norms of Chapter. 36 Civil Code. In addition, due to the significant similarity of leases and loans, a number of rules on lease agreements in accordance with paragraph 2 of the comment. Art. also applies to a loan (Article 607 on objects that can be transferred for use, clause 1 and paragraph 1, clause 2 of Article 610 on the terms of the contract, clauses 1 and 3 of Article 615 on the obligation to use property in accordance with its purpose and terms of the contract, clause 2 of Article 621 on the right to renew the contract, clauses 1 and 3 of Article 623 of the Civil Code on the distribution of costs associated with property improvement). In the remaining part, general rules on contracts and obligations apply (Chapters 21 - 29 of the Civil Code).
Some types of loan agreements are regulated by special legislation (see, for example: Art. 5 - 10 Federal Law of December 29, 1994 N 78-FZ “On Librarianship” // SZ RF. 1995. N 1. Art. 2; Art. 14, 56 of the Law on Objects of Cultural Heritage; Article 24, 36 of the Land Code; Article 30, 109 of the Housing Code; clause 5 of the Regulations on the Museum Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1998 N 179 // SZ RF. 1998. N 8. Art. 949).
5. The scope of the borrower’s rights is characterized by the following components. Firstly, the thing is transferred to the borrower for use. At the same time, the right to use under modern legislation is not limited only to the exploitation of a thing for its intended purpose without extracting fruits from it, just as it was done in pre-revolutionary law. The condition of the agreement that the borrower has the right to extract fruits from the thing serving as the subject of the loan does not contradict the Civil Code; Moreover, the borrower has the right to do this even in cases where the parties to the agreement have passed over this issue in silence. Secondly, there is every reason to believe that under the loan agreement the thing is also transferred into the possession of the borrower. Although in the definition of the loan agreement contained in the comment. Art., in contrast to lease (see commentary to Article 606 of the Civil Code), nothing is said about the transfer of a thing into the possession of the borrower; the conclusion about this follows from the systematic interpretation of the rules on rent and loan. The transfer of a thing in itself in both contractual types does not have any differences and therefore can and should be accompanied by a transfer of ownership.
When characterizing the scope of the borrower's rights, at least two important features should be noted.
Firstly, receiving the thing into possession and use is the main interest of the borrower. This is a fundamental difference from a gratuitous storage agreement, under which the custodian may also be allowed to use an individually defined item, which is subsequently subject to return. The primary interest of the custodian is the preservation of the thing, therefore the transfer of the thing for storage is carried out in the interests of the depositor, which is directly opposite to the loan agreement, where the favor is done specifically to the borrower.
Secondly, the rights to own and use a thing with the condition of its subsequent return exhaust the scope of the rights of the borrower. This is the main difference between a loan agreement and a gift agreement, according to which the donee receives the thing, as a rule, into ownership. In other words, the thing transferred on loan does not change its owner. The conclusion about the heterogeneity of gift and loan agreements is not undermined by the fact that in a number of cases donation is possible in the form of release from the property obligation of the donee to the donor. The borrower is not relieved of the obligation to pay for the use of the transferred property, since such an obligation did not exist before the conclusion of the loan agreement.
6. From the point of view of nature, the borrower’s right to use the thing transferred to him is, in our opinion, proprietary. When proving this statement, the same argumentation can be used as in the case of the rights of the tenant (see commentary to Article 606 of the Civil Code), with the same reservation, however, that this issue is debatable.
7. Chapter 36 of the Civil Code does not contain special rules on the form of the loan agreement. Moreover, Art. 609 of the Civil Code on the form and state registration of the lease agreement is not included in the list of articles to which paragraph 2 of the comment refers. Art. Consequently, when deciding on the proper form of a loan agreement, one remains guided by the general rules of the Civil Code on contracts (see commentary to Article 434 of the Civil Code), as well as the relevant rules on transactions (Chapter 9 of the Civil Code). Thus, a loan agreement, regardless of the term, requires written form only in cases where one of its parties is a legal entity or when the value of the loan subject exceeds the minimum wage by 10 times (clause 1 of Article 161 of the Civil Code). In other cases, to conclude an agreement, an oral form is sufficient, including through the performance of implied actions.
Failure to comply with the rules on the form of a loan agreement does not entail its invalidity, although in case of a dispute it deprives the parties of the right to refer to witness testimony to confirm the transaction and its terms (see commentary to Article 162 of the Civil Code).
The question of whether state registration of a real estate loan agreement is required is directly in Chapter. 36 of the Civil Code has not been resolved. State registration of a real estate loan agreement, as follows from the provisions of Art. 131, 164 of the Civil Code, is carried out only in cases provided for by law. It is hardly permissible to apply the analogy of the law and draw a broad conclusion that the borrower’s right of use is subject to state registration as an encumbrance of the right to real estate. This position can only be considered as a wish de lege ferenda, since according to paragraph 1 of Art. 4 of the Law on State Registration, restrictions (encumbrances) on rights to real estate arising on the basis of an agreement or an act of a state authority or an act of a local government body are subject to state registration in cases provided for by law. For example, such a case is the norm of paragraph 2 of Art. 26 of the Land Code, according to the literal meaning of which, an agreement for the gratuitous use of a land plot, concluded for a period of at least a year, is subject to state registration. As a general rule, a real estate loan agreement, as well as the right of the borrower, are not subject to state registration.
8. The borrower is obliged to use the loaned property in accordance with the terms of the loan agreement, and if such conditions are not defined in the agreement - in accordance with the purpose of the property (clause 1 of Article 615, clause 2 of Article 689 of the Civil Code).
If the borrower does not use the property in accordance with the terms of the loan agreement or the purpose of the property, the lender has the right to demand termination of the agreement and compensation for losses. As we see, in this case, as well as in other cases provided for in Chapter. 36 of the Civil Code, the responsibility of the borrower is full and is based on the general rules of Chapter. 25 of the Civil Code on liability for non-fulfillment or improper fulfillment of an obligation. At the same time, the possibility of terminating the agreement and holding the borrower liable is not made by the legislator dependent on whether the subject of the loan has any special (personal non-property, etc.) value for the lender.
The borrower is obliged to return the item in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract (clause 1 of the commentary article). In this case, the rights and obligations of the parties in the event of improvement by the borrower of the thing are determined by clauses 1 and 3 of Art. 623 Civil Code (clause 2 of commentary article), i.e. coincide with the corresponding rights and obligations under the lease agreement. If the borrower fails to fulfill this obligation or fulfills it untimely, the lender has the right to demand the return of the item and compensation for damages caused.
Termination of an agreement
Traditionally, the following cases are grounds for termination of a contract:
- expiration of the contract;
- fulfillment of obligations under the contract by all parties;
- termination of the contract as a result of a court decision, force majeure and other situations.
Most often, with constant cooperation between companies, in order to prevent termination of the contract and reduce the volume of document flow, it is automatically extended for each year in the absence of appropriate notifications from the parties.
Employment contract
The main document on the basis of which the relationship between employee and employer is built. The employment contract specifies the obligations and rights of each party, including the terms of remuneration, its amount, payment terms, and other basic provisions.
A fairly common type of contract concluded between the contractor and the employer is the so-called contract agreement. Within its framework, the contractor (performer) undertakes to complete the customer’s work with proper quality and on time, and the latter undertakes to accept and pay for it. Such a contract is often used when it is necessary to carry out survey, construction, design and other work. it can be concluded with a legal entity, individual entrepreneur or individual.
Reflection of the donation of goods to charity
Charitable activity is considered to be the voluntary activity of citizens and legal entities for the disinterested (free of charge or on preferential terms) transfer of property (including funds) to citizens or legal entities, the disinterested performance of work, the provision of services, and the provision of other support (Article 1 of the Federal Law of 11.08 .1995 No. 135-FZ “On charitable activities and volunteering (volunteering)”). Charitable activities do not mean sending funds or providing assistance in other forms to commercial organizations, political parties, movements, groups (Clause 2, Article 3 of Federal Law No. 135-FZ of August 11, 1995).
The transfer of goods (performance of work, provision of services) within the framework of charitable activities is exempt from VAT in accordance with subparagraph 12 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. The list of documents confirming the charitable purposes of the gratuitous transfer is not established by law. The Ministry of Finance recommends providing the following documents to confirm the benefit:
- agreement on the provision of charitable assistance with reference to Federal Law dated August 11, 1995 No. 135-FZ;
- an act or other document on the acceptance of property (work, services), signed by the recipient of charitable assistance;
- an act or other document on the intended use of goods (work, services) received (accepted) within the framework of charitable activities.
Amounts of VAT that were previously lawfully accepted for deduction when purchasing goods that were later transferred for charitable purposes are subject to restoration in connection with the use of these goods in activities that are not subject to VAT (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation). For the amount of tax to be restored, an invoice is registered in the sales book, on the basis of which VAT was accepted for deduction (clause 14 of the Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
In general, amounts of recovered VAT are taken into account as part of other expenses in accordance with Article 264 of the Tax Code of the Russian Federation. But since the restoration of VAT in this case is not related to production and sales, expenses in the amount of the restored VAT are not taken into account for profit tax purposes on the basis of paragraph 16 of Article 270 of the Tax Code of the Russian Federation. The taxpayer has the right to refuse VAT exemption when transferring goods to charity by submitting a corresponding application to the tax authority no later than the first day of the quarter from which he intends to refuse the exemption. At the same time, refusal of VAT exemption for a period of less than one year is not allowed (clause 5 of Article 149 of the Tax Code of the Russian Federation).
Let's look at how “1C: Accounting 8” (rev. 3.0) reflects the restoration of input VAT on property transferred for charitable purposes.
