How to issue a deed of gift for an apartment in 2021

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

Hello. Since 2014, I have helped 29 clients conduct transactions to donate their apartments. Now the law has changed, so the instructions for drawing up a deed of gift have also changed.

To formalize the donation of an apartment you need to: 1) draw up a donation agreement; 2) donors and recipients must sign it; 3) submit the agreement along with other documents to the MFC or the Registration Chamber (UFRS) so that the transaction is registered there.

The instructions on this page are suitable for most cases. I have also published separate instructions depending on the situation, you can choose:

Donating an apartment to a close relative. For example, to your adult child/children or minor child/children;
How can a husband give his wife an apartment that was purchased during marriage?

A small digression - if you need a free consultation, write online to the lawyer on the right or call (24 hours a day, seven days a week for all regions of the Russian Federation) Moscow and the region; 8 (812) 425-62-89 — St. Petersburg and region; all regions of the Russian Federation.

Stage No. 1 – draw up a gift agreement

It is important to know 2 main points about the gift agreement.

Firstly, an agreement between close relatives does not differ from a standard agreement and is drawn up in the same way as any other. Because it makes no sense to indicate the degree of relationship between donors and recipients. I described all the details in the link.

Secondly, if all the owners of the apartment (donors) are adults and capable, the gift agreement is suitable in a simple form - more details. Who will be the recipient (to whom the gift is given) does not matter. If the owner-donor is a minor or incompetent, the agreement is required in notarial form - clause 2 of Art. 54 Federal Law N 218-FZ.

I have uploaded standard contracts for the most common cases. If your case is not there, download several samples that suit your meaning and create your own based on them.

One donor and one donee - or
One donor and several donees (in equal or unequal shares) - or
Several donors and one donee - or
Several donors and several recipients (in equal or unequal shares) - or a sample
The apartment is given to a minor child (under or over 14 years old) - or
The contract should also indicate the representative of the child-done - one of the parents, guardian or trustee Art. 26 and art. 28 Civil Code of the Russian Federation. If a child is given an apartment by one of the parents and the spouses are married, we indicate the other parent as the child’s representative under the contract. When donating an apartment by both parents, either of them can be the child’s representative. If the spouses are divorced or there is no second parent (died, not indicated on the birth certificate, etc.), then the first parent can be both the donor and the representative of his child-done - letter of the Federal Tax Service dated June 21, 2021 N 2664/ 06-08. When a child is given an apartment by, for example, a grandmother, one of his parents (guardian) may be his representative. Better mother.
For a child under 14 years of age, the contract is signed by his representative specified in the contract - Art. 28 Civil Code of the Russian Federation. The presence of the child is not required anywhere. A child from 14 to 18 years old signs the contract himself + his representative signs as consent - Art. 26 Civil Code of the Russian Federation. Then both submit the agreement for registration.
With a clause on the lifelong right of residence of the donor - or
By power of attorney from the donor - or
By power of attorney from the donee - or
the Donor does not have the right to sign an agreement for the donee, and vice versa - clause 4 of Art. 182 of the Civil Code of the Russian Federation. Therefore, they cannot issue a power of attorney for each other to sign. You can, for example, collect documents and submit a registration agreement.

After the agreement has been drawn up, it must be taken to the MFC “My Documents” or the Federal Registration Service so that on its basis the transfer of ownership to the donees can be registered. More details later in stage No. 2.

Paying taxes

Any property transaction is subject to tax. However, Article 217 of the Tax Code of the Russian Federation contains a list of cases when such a rule does not apply. These also include transactions involving donations of property. It should be noted that the rule of law states that this condition does not apply to cases where real estate is donated. That is, the transaction with the room is subject to tax.

The exception in this case is the connection between participants. If they are spouses, parents and children, both natural and adopted, grandparents and grandchildren, brothers and sisters, including only one parent, that is, not full-blooded, the tax is not paid. This rule also applies to consular employees and members of their families if they act as recipients. This is determined by the Vienna Convention on Consular and Diplomatic Relations.

The amount of amounts to be paid is calculated taking into account the value of the property. The tax depends on the presence of Russian citizenship: for residents, that is, persons who lived in the country for more than one hundred and eighty days a year - 13% of the value of the gift, and for non-residents - 30%.

Stage No. 2 - contact the MFC or the Registration Chamber (UFRS) to register the donation transaction

If the gift agreement is drawn up in a simple form (without notarization), the participants in the transaction themselves submit documents for registration. Starting from 2021, in many cities you can submit documents for registration only at the MFC, from where they are transferred to the Registration Chamber. In most cases, the Registration Chambers no longer accept citizens directly, but only through an intermediary in the form of the MFC. If in your locality you can submit documents directly to the Registration Chamber, it is better to do so.

There is no difference in submitting documents to the MFC or the Registration Chamber, so in the instructions I indicated through the MFC, because this is a more common case.

Parties to the MFC donation agreement with other documents.
If the donee is under 14 years old, one of the parents (guardian, trustee) specified in the agreement must be present and sign the agreement instead. If he is between 14 and 18 years old, he is present together with one of the parents (guardian, trustee).
The state fee for registration is 2,000 rubles (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation). Payment details can be obtained from an employee. The cash desk is usually located in the MFC building or nearby. The state duty is paid by the donee and is indicated on the check, but in practice it makes no difference who does it.
After paying the state fee, in order of priority, give the original documents to the employee:
Donation agreements;
The number of copies of the agreement is equal to the number of parties to the transaction. For example, if there are two donors and one donee, 3 copies are needed. There is no need to make a separate copy for Rosreestr, because They stopped maintaining a paper archive of documents as part of the “Stop Paper” project.
Read also: What does the status of a land plot canceled mean?
Agreements are signed by both parties. If the agreements are in a simple form, you can sign them in advance or in front of an MFC employee. There is no difference here. If the agreement is in notarial form, it is signed only in front of a notary.
For a donee under 14 years of age, the contract is signed by one of the parents (guardian, trustee). If he is between 14 and 18 years old, he signs together with one of the parents (guardian, trustee).
Consent of the donor's spouse certified by a notary;
When you need it, check out the link for details. Briefly - when the donor-owner bought an apartment during marriage. In this situation, it is considered the joint property of BOTH spouses, even if it was registered in the name of only one of them - clause 2 of Article 34 of the RF IC. Consent is issued only by a notary - clause 3 of Art. 35 IC RF. Costs 1,500 - 2,000 rubles. Additionally, a marriage certificate will be required.
If a proxy acts for one of the participants in the transaction - a notarized power of attorney (original and copy). However, donors cannot issue a power of attorney for the donee to sign a gift agreement for him, and vice versa. Because the donor and the donee cannot be the same person - clause 3 of Article 182 of the Civil Code of the Russian Federation. They have the right to issue a power of attorney to each other only for submitting an agreement for registration and receiving it, but not for signing.
Marriage or divorce certificate;
If the donor has ownership of the apartment in one surname, but now has a different surname in his passport.
Receipt for payment of state duty.
Based on the documents received, the employee will draw up applications for registration of rights, which donors and recipients must check and sign .
Then the MFC employee will pick up the documents (except passports), give each participant a receipt for their receipt and set a date when they can be picked up .
The documents will be sent to the registrar. Now all that remains is to wait for the transaction to be registered. According to Art. 16 of the Federal Law of July 13, 2015 N 218-FZ maximum registration period: 9 working days when submitting documents to the MFC; 7 working days when submitted directly to the Rosreestr branch. Due to the workload of Rosreestr, there are sometimes delays. To clarify the completion date, you can call the phone number indicated on the receipt.
On the appointed day, donors and recipients must pick up their copies of the agreement with a state registration mark at the MFC . They do not have to pick them up at the same time, but can be picked up separately at different times and days. The recipients will also be given a new extract from the Unified State Register for the apartment, in which they will be indicated as the new owners. Property registration certificates have been canceled and will not be issued as of July 2021. It is enough to have your passport and receipts issued by the employee.

Other articles
Tax when donating an apartment - amount, who pays, payment procedure, when you don’t have to pay After donation, the new owner can safely register in the apartment

If the gift deed was certified by a notary

In this situation, the notary is obliged to submit a certified registration agreement himself, free of charge and immediately - Art. 1 of the Federal Law of August 3, 2018 N 338-FZ and clause 2 of Art. 22.1 Basics about notaries. This is already included in the transaction certification service. Explanations from the Federal Chamber of Notaries can be found here.

Typically, notaries submit documents electronically. Then the transaction must be registered within one business day. If the notary does not have the opportunity to file electronically, he or his assistant is obliged to file in the traditional way within a maximum of 2 working days. The registration period will then be 3 working days. All this is indicated in paragraphs. 9 clause 1 art. 16 Federal of July 13, 2015 N 218-FZ.

In addition to certification services, the parties must pay the notary only the state registration fee - 2,000 rubles (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation). If a notary submits documents electronically, Rosreestr has established a 30% discount, so the state fee is reduced to 1,400 rubles. It is paid for by the donee, but in practice the notary doesn’t care who gives the money.

After the transaction is registered in the Unified State Register of Real Estate, the recipients will become the new owners of the apartment. The documents can be collected from the notary. Some notaries notify you about this by phone, while others will have to call you yourself.

Transfer of property to the donee

According to general rules, ownership passes to the donee from the moment the property is transferred. Documentary evidence most often serves as an act signed by the parties to the transaction. However, donating a room has its own characteristics. This is due to the fact that the right must be registered with Rosreestr.

The procedure is carried out in a manner similar to fixing the transaction itself. The person must draw up a written application, to which is attached a gift agreement in triplicate, a receipt for payment of the state fee, the initiator’s passport or a power of attorney from the legal representative, a certificate issued by a notary.

You can submit information yourself, by mail, through a legal representative or MFC. A person chooses each option at his own discretion.

Features of this type of transaction

Donating a room and shares in them has its own nuances that you should pay attention to before concluding a contract. Let's look at them in detail.

How to conclude a deed of gift for a share of a room in a communal apartment? Typically, such a gift is made to obtain registration for the recipient.

If a micro-share is issued, as a rule, it does not imply the right of residence . If the share is more than 1/3, the person who accepted the gift has the right to live there.

Donating a share usually does not require the consent of the other room owners. Often, the method of alienating an object by shares is used in cases where it is impossible to obtain consent for the registration of a relative or for the transfer of an object as a gift.

In the agreement for the transfer of rights to a share, it is important to indicate that it is not the whole room that is being given, but a share in it, and indicate its size.

Find out on our website about the procedure for donating a share of living space to a close relative, in particular about where it is best to formalize the transaction and how to draw up a gift agreement.

Dorm rooms

Pay attention to the following nuance - it must be privatized .

Privatization is usually preceded by the conclusion of a social rental agreement between the owner of the hostel and the residents.

Both of these agreements must be in your hands, and the rights to the property must be documented - by obtaining a certificate of ownership. The contract is completely similar to the standard one.

Options

There are several options: you can contact a notary, enter into a simple written agreement, or draw it up at a real estate agency.

The MFC and Rosreestr also provide a service for drawing up a standard agreement.

Giving comes in different forms.

Unconditional and conditional, deferred and real, with certain restrictions on the donee’s rights or on the conditions of receiving a compensated gift. All these conditions must also be taken into account and stated in the agreement.

The most common is a real unconditional gift, in which the owner of the property gives it to another person without any compensation or special conditions for the use of the property.

If, for example, you want to maintain registration in this property , this point must be reflected in the contract. This point is a condition. The exact wording is as follows: you, on the condition of maintaining your registration, give citizen so-and-so your property.

Read our article about how to draw up a deed of gift with the donor’s lifetime residence.

He can live in it, run a household, register himself and register other people. He cannot discharge you without your consent.

If the donee violates the conditions, you can go to court and challenge the procedure, declaring it invalid.

Sample donation agreement for rooms in a communal apartment.

You can download a sample power of attorney for donating an apartment on our website.

Detailed and up-to-date instructions on how to formalize the donation of an apartment in 2021