When is a donation agreement required to be certified by a notary and how much does it cost?

Article updated: December 24, 2021
Mitrofanova SvetlanaLawyer. Work experience - 15 years

Hello. Below I have described in detail how much an apartment donation agreement costs from a notary + calculation examples. Tariffs are valid for 2021. The notary draws up a gift agreement, notarizes (certifies) and submits it to Rosreestr to register the transaction. She also mentioned some of the features of a notary’s work and additional services that may arise.

If not the entire apartment is donated, but individual shares in it, read about the cost of such an agreement at this link - https://prozhivem.com/kvartira/dolja/darenie/tarify-notaruisov-na-sostavlenie-i-zaverenije-dogovora.

(to enlarge the picture, click on it)

Features of drawing up a gift agreement

There are two types of gift agreement (hereinafter referred to as DD): real and consensual. In the first case, the transfer of property is implied immediately after signing by the donor and the recipient; in the second, a promise of gift agreement is drawn up, and the recipient will be able to use the gift only after some time or upon the occurrence of a certain event.

In both cases, the parties bear certain costs for:

• consultations;
• drawing up a deed of gift;
• notarization (optional or when required);
• re-registration of ownership of real estate.

Below we will consider what can be given as a gift under a DD, when notarization is required and how much money you will have to spend when contacting a notary, lawyer or MFC.

See also:

• How to draw up a contract of promise of gift in the future?
• How to draw up a real gift agreement?

What can you give under a gift agreement?

According to the DD, a person has the right to donate any property that he owns: a house with a plot of land, an apartment, a share in the ownership of real estate, a car or other vehicle, money, etc.

“Intangible” donations are also allowed:

• the right to claim debt from a third party;
• assumption of debt obligations by the donor from the donee to a bank or individual.

Important! Compliance with the form of the contract is required. The transaction is formalized in writing when a legal entity gives a gift worth more than 3,000 rubles, transfers a gift of real estate or promises a gift in the future.

Art. 574 Civil Code of the Russian Federation “Form of gift agreement”

See also:

• How to draw up a deed of gift for an apartment?
• Drawing up a donation agreement for a house and land
• How to donate a car under a contract?

Requirements for donors and recipients

The main condition for completing a transaction is the legal capacity of both parties. If the donee is declared incompetent or has not reached the age of 14, legal representatives accept the gift on his behalf; the consent of the guardianship authorities is not required.

Children over 14 years old can give gifts according to the DD - they sign on their own, but with the consent of their parents.

One thing is required from the recipient - consent to accept the gift.

See also:

• Rights and obligations of the parties to the gift agreement

Drawing up a gift agreement: how to draw up a deed of gift correctly and what documents will be needed?

How to formalize the donee’s refusal of a gift agreement correctly?

Nuances

The following situations may lead to recognition of the invalidity of a transaction:

1. Identification of facts of exerting pressure on the donor in order to force the transaction.
2. Attempt on the donor's life.
3. Incapacity of the donor, poor understanding of the consequences of his actions. Relatives who have claims to the disputed property may try to prove these facts in court. But they will have to provide significant evidence of incapacity: certificates, photos, videos.
4. Errors and lack of specificity in the contract. For example, the inability to identify a gift based on the characteristics specified in the document.
5. Bankruptcy of a legal entity within six months after the donation. In this case, creditors can go to court.

There are situations when the recipient dies as soon as he takes possession. In order for the donor to receive the donated property back, it is necessary to provide for such a situation and mention in the contract the possibility of return in exceptional cases.

When is a visit to a notary required?

A deed of gift does not always require notarization.

It is only necessary to contact a notary in a few cases:

• a legal representative acts on behalf of the donor or recipient by power of attorney;
• the subject of the transaction is a share in the LLC, if it is alienated not in favor of the other owner;
• the donee receives a share in the ownership of the property.

It is worth considering that when alienating a share in an apartment, land plot or private house, the consent of the remaining owners is not required.

An exception is the donation of property acquired during marriage: the donor must obtain notarized consent from his spouse before signing the DD. If this is not done, the spouse will be able to challenge the transaction within 1 year after learning of the violation of his rights.

Reason: Art. 35 RF IC “Ownership, use and disposal of common property of spouses”

See also:

• How to properly draw up a gift deed without a notary?
• The procedure for registering a deed of gift between spouses

Why do you need a notary?

The presence of a specialist makes it possible to reduce all risks for the parties, and in some cases, to protect citizens from unscrupulous people who want to dispose of their property without prior consent.

When working with people, a specialist performs a number of functions:

• establishes the identities of the parties: checks passports and other documents giving them the right to conclude an agreement;
• checks the legal capacity of persons or their representatives;
• checks the existence of ownership rights to the property alienated by the owner;
• checks the deed of gift for compliance with legislative norms;
• explains to citizens their rights and obligations, the nature and consequences of the transaction.

The donee and the donor sign the DD in the presence of a specialist. His signature confirms that at the time of signing the people were in an adequate state and were aware of the consequences of their actions.

Legal advice: even if a notary is not required by law, for your own safety it is better to contact one. The costs of certification are distributed by the parties independently by agreement, but usually everything is paid by the donors.

What can be the subject of a gift agreement?

When does the gift restriction apply and what does the donor need to do to complete the transaction correctly?

Where can I get a deed of gift and how much does it cost?

You can draw up a deed of gift yourself and submit documents to Rosreestr if real estate is being donated and notarization is not required.
If desired, the parties can contact a notary or lawyer if they want to make the procedure as safe as possible and reduce the chances of challenging the DD by third parties. Legal advice: if possible, it is better to have the contract certified by a notary, even if this is not required by law. This approach will protect the rights and interests of both parties.

Cost of notary services

Let's look at the prices of notaries for different categories of services:

An example of how much it will cost to register a DD with a notary:

A woman transfers to her daughter an apartment purchased during marriage. Cadastral value – 5,000,000 rubles. The consent of the spouse is required, notarization is at the request of the parties.

Consent will cost 500 rubles.

How is the notary fee for certifying a transaction calculated:

5,000,000 x 0.2% = 10,000 (floating part)

10,000 + 3,000 (fixed part) = 13,000 rubles.

7,000 was paid for drawing up the DD.

Total: 20,500 rub.

Benefits when contacting a notary

Certain categories of citizens can receive discounts from notaries on state fees:

Article 333.38 of the Tax Code of the Russian Federation “Benefits when applying for notarial acts”

• disabled people of groups 1 and 2 – 50%;
• public organizations of disabled people - complete exemption;
• representatives of municipal and state authorities – 100%;
• individuals upon alienation of emergency housing subject to demolition - 100%.

Important! To confirm your preferential status, you must provide a certificate of disability or other document depending on the basis for the provision of the benefit. However, legal and technical services will have to be paid in full.

Cost of legal services

The services of a lawyer will cost less than a notary, but are determined by the internal price list and are not regulated by law:

If the DD requires notarization, this is paid separately in accordance with the established tariff or state duty.

Cost of registration at the MFC

The MFC also has private lawyers, and the prices are approximately the same as those presented above. But the donee will have to pay a separate state fee for re-registration of ownership.

See also:

• State registration of a gift agreement through the MFC or Rosreestr
• How to issue a deed of gift for an apartment through the MFC?

Payment of state duty

After completing the donation procedure, the transfer of rights to the donated land plot must be recorded in the register.
In this case, a state fee must be paid. In accordance with the Tax Code, its amount is 2000 rubles. In this case, the state fee must be paid before submitting documents for registration.

Only state and municipal bodies or low-income citizens can be exempted from state duty.

Personal income tax on gift

Personal income tax of 13% is paid by the recipients, because The property received is legally considered profit. If real estate is transferred under the DD, the calculation is based on the cadastral value.

Close relatives of the donor in whose favor the property is alienated are exempt from taxation:

• spouses;
• children (natural and adopted);
• parents;
• full and half brothers, sisters;
• grandmothers, grandfathers;
• granddaughters, grandchildren.

The 3-NDFL declaration must be submitted to the tax authority by April 30 of the year following the date of the transaction. Taxes are due by July 15th.

See also:

• Tax return when donating property

Taxes

When receiving a plot of land as a gift, the recipient increases his income by the full value of this plot. In accordance with the Tax Code, the recipient of the gift must pay income tax (NDFL) on this amount. The rates of this tax are (Article 224 of the Tax Code):

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

But if the gift is made by close relatives, then such a transaction is exempt from personal income tax. Close relatives are listed in Article 207 of the Tax Code.

Such relatives include:

• spouses who are in a registered marriage;
• children, parents;
• brothers and sisters.

At the same time, such categories of citizens as low-income people, people with disabilities

opportunities or pensioners do not have any privileges when paying personal income tax.

When property is transferred as a result of a gift, the new owner of the property is obliged to bear the burden of maintaining the property. At the same time, he is required to pay various taxes.

For example, land tax. This tax is set by local authorities. The cadastral value of the site is usually taken as the basis . For plots of various purposes in NG, acceptable tax rates are given. So for areas used for gardening, the rate should be no more than 0.3%.

Detailed instructions on how to rent land in our material! Who is given a vacated room in a communal apartment first? Find out about it here.

Are you looking for a sample apartment exchange agreement? It can be downloaded from this link.

Procedure for drawing up a donation agreement

To register a deed of gift, citizens need to perform several steps:

1. Agree on the terms of the deal. The recipient has the right to refuse the gift at any time before delivery, so his consent will be required.

Art. 573 of the Civil Code of the Russian Federation “Refusal of the donee to accept a gift”

2. Decide who will draw up the deed of gift: a notary, a lawyer, or draw up the document yourself.
3. Agree on the date and time of signing the DD. The presence of both parties is required. If the donee or donor cannot come, you will need a power of attorney certified by a notary.
4. Sign the deed of gift at the appointed time with a lawyer or notary.

If real estate is alienated, documents for re-registration to the new owner can be submitted at a notary's office. If desired, the parties can visit the MFC or Rosreestr and leave an application there.

Contents of the agreement

Let's look at a sample deed of gift for an apartment and understand the main content of the document.

Sample deed of gift

When registering a DD it is indicated:

• Full name, passport details, registration addresses of the parties;
• date, time, place of detention;
• address of the notary office, full name notary (for certification);
• information about the gift: address, area, year of construction, etc.;
• details of the power of attorney (if executed by a representative);
• the donor's intention to give the gift free of charge;
• signatures of the parties.

Documentation

The list of documents depends on the property being transferred. You will definitely need passports, and for a child under 14 years old - a birth certificate.

The rest of the list looks like this:

• a document confirming the grounds for the origin of the donor's property rights (sale and purchase agreement, certificate of inheritance, etc.);
• extract from the Unified State Register of Real Estate;
• PTS, STS (in case of alienation of a vehicle);
• cadastral passport.

Note! It is not necessary to provide a receipt for payment of the state duty - employees of all departments check information about the receipt of funds independently through the internal system. But to avoid problems, it is better to take it with you to confirm the fact of payment if necessary.

State duty

When visiting Rosreestr or the MFC to register a new property owner, a fee of 2,000 rubles is paid. (individuals). For legal entities the amount is higher - 22,000 rubles.

If a car is donated, the transfer of ownership is reflected in the title. The new owner only needs to register the car with the traffic police by paying 350 rubles. for making changes to a previously issued PTS, and 500 rubles. for issuing a new STS.

Legal advice: it is better to submit documents through Gosuslugi if you have a verified account. There you can pay the state fee with a 30% discount.

What documents will be required?

In the event that the parties decide to independently register the deed of gift, they will need to collect the following package of documentation:

1. Passport for each participant in the transaction (all pages).
2. Document. Confirming the donor's ownership of the dacha and land.
3. A gift agreement formulated taking into account all regulatory requirements.
4. Receipt for payment of state duty.
5. Application to Companies House.
6. If one of the parties to the transaction is a legal entity, then an extract from the Unified State Register of Legal Entities is provided for it.

land donation agreement

If the parties decide to trust a notary, then they will additionally need:

1. Cadastral passports for dachas and houses.
2. An extract from the house register indicating the number of registered persons.
3. Explication.

The notary, based on the documents provided, will determine the real value of the property, and then, based on this data, will calculate the cost of his services.

Is it possible to challenge a deed of gift?

Cancellation of a deed of gift if there are disagreements between the parties is a problematic task. By mutual agreement, they can cancel the transaction before the transfer of the gift by formalizing an agreement with the DD.

Contestation is usually required if it is necessary to cancel the DD unilaterally.

This is possible for one of several reasons:

Art. 578 of the Civil Code of the Russian Federation “Cancellation of donation”

• causing harm to the health and life of the donor or his relatives by the recipient;
• dishonest attitude towards the donated property, entailing the risk of irretrievable loss if the gift is of non-property value to the former owner;
• intentional murder of the donor by the donee (disputed by the heirs);
• signing a DD under the influence of delusion, threats, blackmail, violent actions on the part of the donee.

The creditors of the donor conducting business activities can also cancel the transaction if it was completed 6 months before the citizen was declared bankrupt by decision of the arbitration court.

See also:

• How can you challenge a gift agreement?
• Is a deed of gift valid after the death of the donor?

Arbitrage practice

It is difficult to challenge a deed of gift, but with good legal support, the chances of a positive result increase, and this is confirmed by several decisions made in favor of the plaintiffs:

• Decision No. 2-55/2019 2-55/2019(2-775/2018;)~M-675/2018 2-775/2018 M-675/2018 dated June 17, 2021 in case No. 2-55/2019 ;
• Decision No. 2-44/2019 2-500/2018 dated June 28, 2021 in case No. 2-44/2019;
• Decision No. 2-768/2019 2-768/2019~M-272/2019 M-272/2019 dated June 28, 2021 in case No. 2-768/2019.

Important! If the court revokes the deed of gift, the defendant undertakes to return the gift to the plaintiff in its original form. If the gift cannot be delivered, you will have to compensate for its cost.

Real estate gift agreement: pros and cons

The main advantage of DD for relatives of the donor: having received the property free of charge, they will not have to pay personal income tax. Both parties are exempt from payment. If real estate is transferred under a purchase and sale agreement, tax obligations arise on the seller. But there is no point in trying to disguise a paid transaction as gratuitous - according to the law, it can be recognized as sham.

There are other advantages:

• there is no need to obtain the consent of the other participants in shared ownership: the preemptive right applies only to paid transactions;
• When alienated by a parent to a married son or daughter, the property becomes sole property and is not subject to division in the event of divorce.

The disadvantage of a gift is the prohibition on specifying counterclaims and conditions. You cannot demand money from the recipient under a gratuitous transaction or indicate that the gift will be received only after the death of the donor.

In the first case, the rules of purchase and sale apply; in the second, a will must be drawn up, not a deed of gift.

See also:

• The procedure for registering a gift for children
• Drawing up a gift agreement for parents

Lawyer's answers to frequently asked questions

What is the validity period of the deed of gift?

The donee has the right to re-register the property in his name within 1 year. If during this time the donor dies, the obligation to transfer the gift goes to his heirs. It is better to arrange everything as quickly as possible in order to avoid litigation with them.

Is gifting possible between husband and wife?

Yes. If property was purchased before marriage by one of the spouses, it belongs to him alone and there is no need to allocate a share for alienation. To donate common real estate, a preliminary allocation of shares will be required.

I want to donate a share in an apartment and a car that belongs to me. How to calculate expenses?

An agreement for the alienation of a share is subject to notarization, and a fee is paid here in accordance with the Tax Code of the Russian Federation. The DD for a car is not certified by law, but a notary fee is paid upon certification. The amounts for each gift are calculated separately.

What value of real estate is used when calculating the notary fee: market, cadastral or inventory?

Cadastral. You can find it on the Rosreestr website.

How is the deed of gift fee calculated at the notary when donating a share in real estate?

The calculation is based on the cadastral value of the share, and not the entire property.