State duty when registering a real estate donation agreement

Tax on gift of an apartment - what is it?

When an apartment is given to you free of charge, the donation process itself is not subject to tax. By law, you are considered to have received income in the form of the cost of housing. And for any income you need to pay taxes. Therefore, the tax when donating an apartment will be 13% of the gift price.

There are no exceptions based on age or other criteria. Pensioners, people with disabilities, and orphans must pay the apartment donation tax on an equal basis with everyone else. And for children who are not yet 18 years old, the fee will be returned to the state by their parents, guardians or trustees.

Important! Only the person receiving the gift pays the tax. The one who gives the gift owes nothing to the state. The donor receives no income. And since there is no profit, there is no tax.

How much will it cost to issue a deed of gift for an apartment?

Agreement with a notary

The gift agreement is not subject to mandatory execution , so you do not need to resort to the services of a notary. But in this case, the client has no additional guarantee of the correctness of the design. Also, in case of controversial issues, the notary can act as a witness that the transaction was concluded voluntarily and free of charge.

You will have to pay for notary services. In addition to the tariff for the services themselves, which are determined by the company’s internal regulations, you will have to pay a state fee. The amount of the fee is regulated by Law No. 4462-1 “On Notaries”.

It is calculated based on the cost of housing and family relationships between the participants.

For relatives, the state duty is 0.2% of the cost of housing. But the amount cannot exceed 50 thousand rubles. For non-relatives, the cost depends on the cost of housing and has no upper limit. For apartments whose cost:

• Less than a million, the state duty is 0.4%.
• Less than 10 million – 0.2%.
• More than 10 million – 0.1%.

The amount can be any.

Registration of ownership

The amount of the fee for registering property rights depends on the type of person: legal or physical, and on the type of property: house, land, apartment.

The amounts of state duties are regulated by the tax and civil codes. Article 572 of the Civil Code specifies all the nuances of registering a deed of gift. It also states that this is a legal transaction, which means it must be registered.

The Tax Code states the amount of state duty in paragraphs 21 to 33 of Article 333.33.

Thus, the fee for an individual to register property is 2,000 rubles . A legal entity will have to pay 22,000 rubles.

For a land plot you need to pay 350 rubles to individuals and 1000 rubles to legal entities. At the same time, you cannot donate only the land on which the house stands. You will have to donate both objects and pay the state fee twice. Payment details are different. There must be two receipts.

What gifts do you not need to pay tax on?

According to Russian law, not all gifts need to be shared.

• Money . If you receive a cash gift, the government cannot tax you.
• Off the list. If you were given an item that does not qualify as a taxable gift. This is neither an apartment, nor a car, nor a stock. Then you can sleep peacefully and not think about taxes.
• From relatives. There is no need to pay tax when donating an apartment between close relatives. You will be exempt from the duty if the apartment was given to you by the husband with whom you are officially married. The same goes for the wife. In addition, the tax will not affect gifts from children, parents, grandparents, siblings and half-siblings.

That is, if a father gives his daughter an apartment, none of them will pay the fee. And if the property passes from uncle to niece, the transaction will be subject to tax.

How can you avoid tax?

If you received an apartment, house, transport, shares/shares as a gift from a non-close relative, then the question arises: is it possible to somehow avoid the tax or at least reduce it?

Unfortunately, there are no obvious solutions (such as, for example, tax deductions when selling property). At the same time, it should be mentioned that people often resort to “non-standard” / “black” methods:

1) Donation through a close relative. For example, the gift of an apartment by an aunt to her niece is subject to income tax. But if the aunt gives the apartment to her sister, and she, in turn, gives it to her daughter, then she will not have to pay tax. As a result, the donation will occur, and there will be no income tax.

2) Concluding a fictitious purchase and sale agreement. If an aunt wants to give an apartment to her nephew, she can conclude with him not a gift agreement, but a purchase and sale agreement. In this case, the nephew will not have income taxes, but the aunt:

• will be exempt from tax if the apartment has been owned by her for more than 3 or 5 years;
• will have to pay tax on income from the sale of an apartment if the apartment has been in her ownership for less than 3 or 5 years (depending on the date of purchase of the apartment). However, in this case, the aunt will be able to take advantage of the standard deduction (1 million rubles) or a deduction for the costs of purchasing this apartment.

In any case, when drawing up a purchase and sale agreement, the income tax will be less than when drawing up a gift agreement.

How to pay tax on a gift?

First of all, you enter into a gift transaction and draw up an agreement. Once all the documents have been submitted and you have the keys, we move on to taxation. To return 13% to the state, you need to submit a 3-NDFL declaration to the tax authorities. The document form can be found on the Federal Tax Service website. The next stage is submitting the declaration to the tax office according to registration. This can be done by visiting the inspectors in person, or by sending documents by mail.

Along with the declaration, you will need to provide a passport, a gift agreement, as well as a document on the ownership of property - an extract from the Unified State Register of Real . You can receive it both in paper form and electronically. Both options are legally binding.

The donation transaction itself is drawn up by a notary. You need to have with you:

• Passport;
• documents for the apartment;
• a document confirming the donor's ownership of real estate. Such a document is an extract from the Unified State Register.

Obtaining an extract from the Unified State Register of Real Estate is mandatory if there are minor owners in the apartment and it is required to obtain permission to make a gift from the guardianship and trusteeship authorities. Or in a situation where a donation is made for a share in an apartment.

Gifts between close relatives are not taxed

According to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, a gift from a close relative or family member is exempt from tax (Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613).

Close relatives and family members are:

• spouses;
• parents (including adoptive parents);
• children (including adopted children);
• grandmother grandfather;
• grandchildren;
• brothers and sisters (full and half-blood).

Example: A grandson gave his grandfather a car. According to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, grandfather and grandson are close relatives, so the grandfather does not need to file a declaration with the tax authority or pay tax on income from the gift.

Example: Lavrentieva Z.M. my husband gave me an apartment. Since according to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, spouses are recognized as close relatives, then Lavrentieva Z.M. you do not need to declare receiving an apartment as a gift and pay income tax.

Please note: Sometimes, even in cases where real estate or transport was received as a gift from a close relative, the tax authority still sends a letter about the need to pay tax on income from the gift. When you receive such a letter, you should not worry - the tax authority often sends it out to all transactions, without understanding who they are between.

In this case, it is best to send a letter to the tax authority and explain that the transaction was made between close relatives and should not be declared and taxed. Attach proof of relationship (for example, birth certificate) to the letter.

It also happens that the tax authority sends a letter not to the recipient of the gift, but to the donor, assuming that a sale has been made. In this case, we recommend that the donor write an explanatory note to the tax authority and attach a copy of the gift agreement to it.

You can download an example of an explanatory letter here: Forms and forms.

Where can I order an extract from the Unified State Register of Real Estate?

A paper statement can be ordered from the MFC or contacted directly by Rosreestr. To do this, you need to come to the branch in person, fill out an application and leave your personal data.

Important! You will have to wait 5-9 days for the USRN extract on paper. If you want to receive a document urgently, then the electronic version is suitable.

You can order it using the EGRN.Reestr service. In order to find out the necessary information, you do not need to provide any information other than the address of the apartment or its cadastral number. The finished answer will be sent to you by email. Order an extract from the Unified State Register in advance, before you send the declaration to the tax office. It will help you avoid misunderstandings when determining the amount of tax.

To order an extract from the Unified State Register on the Unified State Register website, you need to:

• enter the exact address or cadastral number of the object;
• pay the application;
• receive the finished document by email.

This request option is more convenient - you do not need to contact the organization personally and waste your time on it.

It’s even more convenient to order an extract using the EGRN.Reestr application. Download it to your smartphone and receive a statement that will be convenient to read even from your phone screen.

Instructions on how to pay the state fee

You can pay the state fee in different ways. There are online and offline methods.

At Sberbank, at Russian Post or through a terminal

Offline methods include:

1. Payment through Sberbank specialists.
2. Payment through a Russian Post cashier.
3. Payment through a terminal or ATM.

When you arrive at a branch of Sberbank or the Russian Post, you need to wait your turn (Sberbank uses an electronic queue), contact the operator, and provide your passport. The specialist will fill out all the data independently, take the money and issue a receipt.

To pay through a terminal or ATM (usually they are available in all government organizations), you need to find the “State Duties” button on the display board, then select “For state registration of property rights,” then enter the payer’s full name and passport details, insert the money and pick up the receipt.

Online

Online methods include:

• Payment via bank card.
• Payment through the Government Services portal.

You can pay from the card on the Sberbank website (the Sberbank Online service must be activated), or through the State Services portal (a personal account must be registered).

Through Sberbank Online:

1. Log in to your personal account.
2. Click “State fees”.
3. Find "For the state" registration of property rights."
4. Enter payer details.
5. Specify the amount.

An electronic receipt will appear on the screen, which you can print or save. There is no need to enter card details, since your personal account is always linked to a specific card. To pay through State Services:

1. Log in to your personal account.
2. Find the section “Payment of state duties”.
3. Find the required state duty.
4. Enter card details.
5. Enter the amount.

In this case, there is no need to enter the payer’s data, since the personal account is linked to a specific person. And actions can only be performed by him.

Of the required documents, you only need to have your passport with you; other data is not needed. You also need to know the purpose of the payment - the state duty for the state. registration of property rights.

How to determine the price of a donated apartment and the amount of duty?

• Firstly, if the cost of the apartment is specified in the gift agreement, then it will be the starting point for the tax.

Important! The specified figure must be at least 70% of the cadastral value. If inspectors consider the price to be too low, they have the right to demand payment of tax at market value.

• Secondly, if they give you part of the apartment. Then 13% will be calculated from the value of the donated share of real estate .
• Thirdly, if the cost of the apartment is not specified in the contract, then its price will be determined by the cadastral value. Because it is closer to the market one. Some citizens may consider it too high and enter into a dispute with the tax authorities. To do this, you need to find out the cadastral value of the apartment in advance. This is where the USRN extract comes in handy. Order it electronically and be fully prepared. The USRN extract may also be useful if you decide to check the apartment that was given to you.

Who should bear the costs?

Since the owner decides to transfer his property free of charge to another person, all costs for drawing up the agreement fall on his shoulders. That is, when registering a transaction with a notary, the owner must pay . If you prepare the document yourself, there are no fees.

The obligatory state fee for registering property rights is paid by the donee, since he is the beneficiary in the transaction.

The receipt will indicate the details of who is paying. They must match the data of the donee indicated in the deed of gift. Otherwise, the receipt will not be accepted and you will have to pay it again.

Is it worth checking the donated apartment?

Many citizens are afraid that there may be problems with their new apartment. It is unlikely that the people who give you real estate will wish you harm. But it's still worth checking. In order not to receive a broken trough or housing with debts instead of a gift, protect yourself in advance.

Order an extract from the Unified State Register of Real Estate . With this document you can find out the history of the owners of the apartment, as well as all current owners. In addition, you will understand whether there are any encumbrances on the property.

For example, property may be pledged. If the donor is not a person close to you, this is a reason to think about it. Maybe the room in the communal apartment that he decided to give you is a burden to him and there are a lot of debts on it. He can't sell it. Therefore, it is easier to donate real estate than to pay huge sums for it.

Or, for example, the apartment had a mortgage . Its former owner believed that he had paid the housing court in full, but was late and forgot about it. Penalties grew and became a debt on the property. If you do not check the housing according to the documents in advance and register the property yourself, there is a risk that your gift will be followed by a huge tail of your debts.

Donation agreement for non-residential premises (warehouse)

Kurgan
September 11, 2023

We are: Timofeev Vasily Vasilyevich, born 01/01/2001, living at the address Kurgan region, Kurgan city, Komsomolskaya street, building 111, apartment 111, passport XXXX XXXXXXX, issued by the Federal Migration Service of Russia for the Kurgan region in the city of Kurgan 01/01/2021, hereinafter referred to as Donor I Timofeev Artur Vasilievich, born 01/01/1998, living at the address Kurgan region, Kurgan city, Burova street, building 222, apartment 666, passport XXXX XXXXXX, issued by the Federal Migration Service of Russia for the Kurgan region in the city of Kurgan on 01/01/2018, hereinafter referred to as the Donee have entered into this agreement as follows:

The preamble to the agreement includes:

• type of transaction;
• place and date of conclusion of the agreement;
• names and roles of parties to the agreement;
• residential addresses and passport details of the parties.

What happens if you don’t pay the fee to the state?

• If you fail to submit your return on time. This will result in a monetary penalty. The violator will be fined 5% of the tax for each overdue month. But the sanction should not exceed 30% of the total amount.
• Donation tax was not paid on time. First of all, for such a violation you will be charged a penalty for each day of delay. Its size is 1/300 of the refinancing rate of the Central Bank of the Russian Federation. The countdown will begin on July 16. In addition, the violator will face a fine of 20% of the tax.

Important! You can only be fined if the inspectors have sent a notice of delay. If you realized that you did not pay the duty before the tax authorities, pay off the debt and penalties as soon as possible. Then no one can punish you.

Text: Ksenia Antonova, Ekaterina Zhaikova