Mitrofanova SvetlanaLawyer. Work experience - 15 years
Hello. On this page I have uploaded forms with samples of an apartment donation agreement at the MFC. She described in detail how to compose it correctly and which points in it are optional. To get started, remember the following:
A gift agreement between close relatives is not any special agreement. It is compiled in the same way as the standard one. There is no point in indicating the relationship between the parties in the contract. I wrote about this in detail in the last section of the article “What does not have to be stated in the contract.” In addition, a transaction between close relatives proceeds just like any other. I published articles on this topic - how to give an apartment to a close relative, and here is a list of necessary documents for the transaction.
- Forms and samples of contracts
- How many copies are needed?
- About signing the contract
- How to draw up a contract + text examples
- What does not need to be included in the contract?
Features of the apartment donation agreement
A gift agreement (deed of gift) is the basis for the emergence of ownership of an apartment. Features of document execution are regulated by Chapter 32 of the Civil Code of the Russian Federation:
- A gift transaction is a legal action, as a result of which one party terminates, and the other acquires, ownership of the gift being transferred.
- The factor determining the conclusion of the transaction is the will of the donor to transfer the property and the donee to accept it.
- Free transfer of property. In the gift agreement, the donor does not put forward any counterclaims or conditions to the donee. If there is a counter-obligation of the donee in the text of the agreement, the transaction is considered sham and in accordance with clause 2 of Art. 170 of the Civil Code, entails its insignificance.
- The provisions of Article 572 of the Civil Code of the Russian Federation allow for a real and consensual form (a contract of promise of donation) of a gift contract. A real contract occurs when a gift is transferred to the recipient at the same time as the conclusion of the contract. If the parties enter into an agreement under which the donor promises to transfer property benefits to the donee in the future, then it is consensual in nature.
- A promise to donate all your property without specifying a specific item of donation is void.
- An agreement under which a gift is transferred to the donee after the death of the donor is void. The rules of inheritance law apply to such a contract.
When the parties agree to carry out a donation transaction, a real estate donation agreement is drawn up in writing.
According to paragraph 1 of Art. 131 of the Civil Code of the Russian Federation, the transfer of ownership of a real estate property under a gift agreement is subject to state registration.
How to draw up a contract + text examples
- In the header we write the name of the contract, the city/town where the apartment is located + the date of signing.
- Then we list each participant in the transaction - full name, citizenship, date and place of birth, data from the passport or birth certificate (depending on age), SNILS only if available - clause 54 of Rosreestr Order No. P/0241 dated 06/01/2021.
Show example text ↓ One donor and one recipient: Gr. RF Ivanov Ivan Ivanovich, born 02/01/1970, place of birth - Moscow, passport series 0101 N 123456, issued by the Federal Migration Service of Russia for the city. Moscow in the Mitino district, date of issue 01/17/2014, division code 110-110, registered at the address: Moscow, st. Mitinskaya 26, apt. 7, SNILS - 152-235-854 15, hereinafter referred to as the “Donor”, on the one hand andGr. RF Petrov Andrey Vladimirovich, born 07/05/1975, place of birth - Moscow, passport series 0202 N 457890, issued by the Federal Migration Service of Russia for the Moscow region. for the Zaraisky municipal district, date of issue 05/20/2000, subdivision code 222-333, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, hereinafter referred to as the “Done”, on the other hand,
collectively referred to as the “Parties”, have entered into this Agreement as follows:
Two donors. Gr. RF Ivanov Ivan Ivanovich, born 02/01/1970, place of birth - Moscow, passport series 0101 N 123456, issued by the Federal Migration Service of Russia for the city. Moscow in the Mitino district, date of issue 01/17/2014, division code 110-110, registered at the address: Moscow, st. Mitinskaya 26, apt. 7, SNILS - 152-235-854 15, hereinafter referred to as “Donor-1”,
Gr. RF Ivanova Svetlana Dmitrievna, born on September 15, 1973, place of birth - Moscow, passport series 0303 N 456878, issued by the department of the Federal Migration Service of Russia in the city. Moscow in the Northern Butovo district, date of issue 03/10/2001, division code 222-366, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, hereinafter referred to as “Donator-2”, on the one hand and
If the donee is a minor, we also enter his representative (one of the parents/adoptive parents/guardian) - Art. 26 and art. 28 Civil Code of the Russian Federation. If one of the parents gives real estate to a child and the spouses are married, then the second parent should be named as the child’s representative. When donating an apartment to both parents, one of them can be the child’s representative. If the parents are divorced or there is no second parent (died, not indicated on the birth certificate, etc.), then the first parent can act as both the donor and the representative of his child-done - letter of the Federal Tax Service dated July 21, 2017 N 2664/06- 08. If, for example, a grandmother gives real estate to a child, one of the parents (preferably the mother) can be designated as his representative.
Show example text ↓ Done under 14 years of age: [FIRST DATA OF THE CHILD'S REPRESENTATIVE, THEN HIM] Gr. RF Petrova Svetlana Igorevna, born 07/05/1975, place of birth - Moscow, passport series 0202 N 457890, issued by the Federal Migration Service of Russia for the Moscow region. for the Zaraisky municipal district, date of issue 05/20/2000, subdivision code 222-333, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, acting in the interests of her minor son, gr. Russian Federation Petrov Dmitry Aleksandrovich, born on December 6, 2018, place of birth - Moscow, birth certificate: series IV-AG N 123456, issued on December 9, 2018, hereinafter referred to as the “Done”, on the other hand...
The recipient is between 14 and 18 years old. [FIRST THE CHILD'S DATA, THEN HIS REPRESENTATIVE] Gr. Russian Federation Petrov Dmitry Aleksandrovich, born December 6, 2005, place of birth - Moscow, passport series 0202 N 457890, issued by the Federal Migration Service of Russia for the Moscow region. for the Zaraisky municipal district, date of issue December 16, 2019, division code 222-333, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, acting with the consent of his mother gr. Russian Federation Svetlana Igorevna Petrova, born 07/05/1975, place of birth - Moscow, passport series 0303 N 456878, issued by the department of the Federal Migration Service of Russia in the city. Moscow in the Northern Butovo district, date of issue 03/10/2001, division code 222-366, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, hereinafter referred to as the “Done”, on the other hand...
If there is a proxy for someone, then we also enter the data of the representative + number with the date of drawing up the power of attorney.
Show example text ↓ Gr. RF Petrov Andrey Vladimirovich, born 07/05/1975, place of birth - Moscow, passport series 0202 N 457890, issued by the Federal Migration Service of Russia for the Moscow region. for the Zaraisky municipal district, date of issue 05/20/2000, subdivision code 222-333, registered at the address: Odintsovo, st. Komsomolskaya 6 apt. 22, SNILS - 152-235-854 15, hereinafter referred to as “Donor / Donee”, acting through a representative of gr. Russian Federation Smirnov Andrey Aleksandrovich, born 05/04/1978, place of birth - Moscow, passport series 9704 N 567432, issued by the Tsaritsyno Department of Internal Affairs, date of issue 08/22/2002, registration address: Moscow, st. Kaspiyskaya, 57, apt. 78, power of attorney 50 AB 1984657 dated September 15, 2020
- Information that the donor gives and the recipient accepts the gift + data about the apartment itself. When there are several donors, it is enough to indicate that they are donating the entire apartment, and not their individual shares. When there are several recipients, then we indicate the size of their future shares.
Show example text ↓ One donee: The Donor/Donors gratuitously transfer/transfer ownership to the Done, and the Done accepts residential premises (apartment) in an apartment building, which is located at the address: Moscow, Mitinskaya street, building 45, building 1, apartment 20, cadastral number 77:08:0002005:2222 (hereinafter referred to as the Apartment). The total area of the Apartment is 56.7 sq. m. m., consists of 2 rooms, located on the 5th floor of a 10-storey building.Two donees: the Donor/Donors gratuitously transfer/transfer to the Dones into common shared ownership in equal shares, and the Dones accept residential premises (apartment) in an apartment building, which is located at the address: Moscow, Mitinskaya street, building 45, building 1, apartment 20 , cadastral number 77:08:0002005:2222 (hereinafter referred to as the Apartment).
OR
The Donor/Donors gratuitously transfer/transfer into common shared ownership: 1/3 (one third) share - to Donee-1, 2/3 (two thirds) shares - to Donee-2, and the Dones accept residential premises (apartment) in an apartment building, which is located at... [YOU CAN ENTER ANY SHARES]
- Then we enter the document on the basis of which the donor owns the apartment. This can be a legal document (extract from the Unified State Register or a certificate of ownership) or a basis document (sale and purchase agreement, privatization, certificate of inheritance, etc.).
Show example text ↓ The apartment belongs to the Donor by right of ownership on the basis of a purchase and sale agreement dated 02/01/2014, which is confirmed by an entry in the Unified State Register of Rights to Real Estate and Transactions with It dated 02/09/2014 N 77:08:0002005 :2222-78/001/2014-1.OR
The apartment belongs to the Donor on the right of ownership, which is confirmed by an extract from the Unified State Register No. 99/2020/123456-2 dated 02/27/2020, registration number of the right - 77-01/23-11/2015-5144, date of registration of the right - 02/09/2015 G.
OR
The apartment belongs to the Donor on the right of ownership, which is confirmed by the Certificate of state registration of the right dated 09.25.2015 No. 101010 series 54AE, the registration number of the right is 77-01/23-11/2015-5144, the date of registration of the right is 02/09/2015.
OR
The apartment belongs to the Donors on the right of common shared ownership.
At the time of conclusion of the Agreement, Donor-1 owns 1/2 share by right of common shared ownership, on the basis of a certificate of inheritance according to the law issued by the notary of the Moscow City Notary District V.I. Artemova. dated 04/17/2014, registration number 1-1299.
At the time of conclusion of the Agreement, Donor-2 owns 1/2 share under the right of common shared ownership, which is confirmed by an extract from the Unified State Register No. 99/2020/123456-2 dated February 27, 2020, right registration number – 77-01/23-11/ 2015-5144, date of registration of rights - 02/09/2015.
OR
The apartment belongs to the Donors on the right of common joint ownership on the basis of a purchase and sale agreement dated 02/01/2014, which is confirmed by an entry in the Unified State Register of Rights to Real Estate and Transactions with It dated 02/09/2014 N 77:08:0002005:2222 -78/001/2014-1.
- If the donor wants to retain the right of residence for himself or someone else after the transaction, this can be indicated in the contract. The main thing is that this person is registered in the apartment at the time of the transaction.
To prove registration, you can attach a certificate of registered persons/extract from the house register to the contract - instructions for receipt. But this is an optional document, and without it the transaction will still be registered - clauses 5 and 6 of Art. 18 of the Federal Law of July 13, 2015 N 218-FZ and paragraphs. 5 clause 64 of Order of the Ministry of Economic Development dated 06/07/2017 N 278. The registrar will independently make a request to the migration department of the district Ministry of Internal Affairs (formerly the Federal Migration Service), so the registration period will increase.Show example text ↓ At the time of the conclusion of the Agreement, Ivan Ivanovich Ivanov (Donor) was registered in the Apartment, who retains the right of use after its transfer to the Donee/Donees.
OR
At the time of conclusion of the Agreement, the following persons were registered in the Apartment:
— Ivanov Ivan Ivanovich (Donor-1).
— Petrov Alexey Anatolyevich (Donor-2).
— Ivanova Natalya Sergeevna born on May 4, 1973 (wife of Donor-1)
These persons retain the right to use the Apartment after its transfer to the Done/Donees.
There is a problem - a gift agreement with retention of the right of residence does not always pass registration. Some Rosreestr registrars will make a suspension, because donation is a gratuitous transaction and the donor does not have the right to transfer real estate with any condition. A donation with a counter condition is considered a sham transaction - clause 1 of Art. 572 of the Civil Code of the Russian Federation and clause 2 of Art. 170 Civil Code of the Russian Federation. But there are also registrars who see nothing wrong with maintaining the right of residence. Because the parties have the right to enter into a mixed agreement, i.e. agreement with elements of several agreements – art. 421 Civil Code of the Russian Federation.
- You can enter the following: “The Donor has the right to cancel the donation if he survives the Donee.” Accordingly, without this clause there will be no right - clause 4 of Art. 578 Civil Code of the Russian Federation. If this happens, the donor can submit an application to the MFC to register the right to it, attaching a gift agreement, the original death certificate of the donee, or a court decision declaring him dead - Supreme Court Decision No. 4-KG16-36 of November 2, 2021.
- It is better to indicate that the gift agreement will also be an act of acceptance and transfer. Because if the donor, after signing the agreement, does not want or does not have time to submit it for registration (in the event of death), the donee will be able to recognize ownership through the court - clause 2 of Art. 165 of the Civil Code of the Russian Federation. If the transfer of the apartment is carried out under a separate deed, but the donor does not sign it, then the chances in court are reduced.
Show example text ↓ The actual transfer of the Apartment by the Donor and its acceptance by the Donee is carried out upon signing this Agreement, which, by agreement of the Parties, has the force of an acceptance certificate. From this moment, the obligations of the Parties under this Agreement are considered fulfilled.OR
The transfer of the Apartment is carried out by the Parties signing a transfer and acceptance certificate, which is an integral part of this Agreement.
- According to the agreement, you can distribute the costs of the transaction - to the donee, the donor, equally or in any other proportion.
Optional item. Show example text ↓ All costs associated with the conclusion of this Agreement and registration of the transfer of ownership are paid by the Donor OR the Donor OR the Parties equally. - We indicate the number of copies of the contract.
Show example text ↓ This Agreement is drawn up and signed in triplicate, where one copy of the Agreement is issued to each of the Parties. - Signatures of the parties with their transcript. For a donee under 14 years of age, the contract is signed by his representative. If he is between 14 and 18 years old, then he signs himself + the representative puts his signature as consent to the transaction. Or a trusted person signs.
Show an example of signatures ↓ Personally: Donor - IVAN IVANOVICH SIGNATUREDonee - PETROV ANDREY VLADIMIROVICH SIGNATURE
For the donee from 14 to 18 years old: PETROV DMITRY ALEXANDROVICH SIGNATURE
with the consent of her mother PETROVA SVETLANA IGOREVNA SIGNATURE
Authorized representative: SMIRNOV ANDREY ALEXANDROVICH by power of attorney 50 AB 1984657 dated 08/15/2020 SIGNATURE.
Other articles
Article for the owner - is it better to donate or bequeath your property?
Contents and form of the gift agreement
The law does not establish the form of the agreement, but a standard apartment donation agreement has the same structure as all agreements on the alienation of real estate:
- Title: “Apartment Donation Agreement.”
- Place: city.
- Date: the date the contract was drawn up.
- Information about the parties to the agreement:
- Full name;
- passport data;
- registration address.
- Subject of the agreement: the donor transfers the apartment, and the donee accepts it as a gift.
- Indication of the title documents on the basis of which the apartment belongs to the donor.
- Information about the apartment:
- address;
- characteristics of the object - number of rooms, floor, area.
- Inventory value of the apartment: amount, by whom and when the certificate was issued.
- Information about encumbrances on the apartment and registered persons.
- Rights and obligations of the parties.
- Note:
- the need to register the transfer of rights;
- who pays the state fee.
- The procedure for transferring an apartment.
- Responsibility of the parties.
- Final provisions:
- number of copies of the gift agreement;
- conditions for making changes and additions;
- dispute resolution.
- Details and signatures.
The apartment donation agreement is drawn up in writing, in accordance with the requirements of the law, with subsequent state registration of the right.
Apartment donation agreement form
Registration of a gift agreement: list of documents for registration of a deed of gift
Is it necessary to apply for a deed of gift to a notary?
The gift agreement must be drawn up through a notary if:
- a share in the right to an apartment is given;
- an apartment belonging to a child (from 14 to 17 years old) is given as a gift.
In other cases, you do not need to contact a notary. The cost of notary services depends on the cadastral value of the apartment and the degree of relationship between the parties to the agreement. As a rule, notaries ask for certifying a transaction from 5,000 rubles, plus a state fee of 2,000 rubles is paid additionally.
The notary is obliged to transfer documents for state registration in electronic form free of charge through his own channels, that is, there is no need to visit the MFC after the notary’s office.
Do you need your spouse's consent to donate an apartment?
If one of the spouses wants to donate an apartment that was purchased during marriage, then regardless of which spouse the apartment is registered in the name of, the consent of the other spouse is a prerequisite for drawing up a gift agreement. Consent is drawn up in writing and certified by a notary.
Consent to enter into a transaction with jointly owned property
Consent to make a gift transaction |
Legal regulation
It should be noted that property transferred as a gift to a close relative is not subject to taxation (Article 217 of the Tax Code). But you need to know exactly who belongs to the circle of such persons. Otherwise, it will be an ordinary transaction, for which it is necessary not only to report, but also to pay tax on the income received to the state.
The Family Code identifies close relatives for the purpose of gifting in the circle:
- parents and adoptive parents;
- natural and adopted children;
- brothers and sisters, including step-brothers;
- grandparents;
- spouses.
A significant difference between a gift between close relatives is the lack of profitability, so the value of this property will not be subject to personal income tax.
The subject of a gift agreement can be any property benefit. Immediately after receipt, the new owner can fully dispose of it. Real estate objects are transferred after registration of rights to them in Rosreestr.
Civil Code Art. 575 and 576 limits the circle of persons who can act as a donor:
- children under the age of majority (14 years);
- citizens declared incompetent;
- representatives of incapacitated persons and minor children.
But they can receive property as a gift.
It is prohibited to donate property under an agreement:
- employees (as well as their spouses and relatives) of medical, educational or social institutions, provided that the donor is supported, educated or treated there;
- a state or municipal employee holding an official position or performing official duties;
- without the consent of other owners, if the property is jointly owned.
Do you need a notary when signing a gift agreement?
The legislator does not require mandatory notarization of the transaction. The exceptions are cases of alienation of real estate:
- belonging to a minor citizen or person with limited legal capacity;
- shares in common property (except for land), even if all participants alienate the shared property within the framework of one agreement.
However, many people prefer to contact a notary in order to subsequently eliminate the occurrence of unpleasant situations.
How much does a gift deed from a notary cost in 2021?
When drawing up a gift agreement between close relatives, a reduced notary fee is applied. The price of notary services consists of the tariff for services and the state fee.
Here are the prices in some cities:
City | Minimum fee for the service, rub. | Notary fee, rub |
Moscow | 5400 | 0.3% of the contract amount |
Saint Petersburg | 6000 | |
Omsk | 5800 | |
Samara | 4400 | |
Tomsk | 7100 | |
Permian | 6500 | |
Novosibirsk | 6100 |
For example : In Moscow, citizen Ivanov draws up a deed of gift for his son from a notary for an apartment worth 2,500 thousand rubles. The notary in this case will cost:
5400 + (2,500,000-0.3%) = 12,900 rubles.
The act of acceptance and transfer of an apartment under a gift agreement
In order to document the transfer of the apartment, the parties draw up and sign the Transfer and Acceptance Certificate. The deed of acceptance and transfer is drawn up in any written form and must necessarily comply with the provisions of the donation agreement.
The act indicates the name of the object, its main characteristics, equipment, shortcomings, and attached documents.
From the moment the parties sign such an act, the donor’s obligation is considered fulfilled, unless otherwise provided.
Benefits of a gift transaction
Like any transaction involving the re-registration of real estate, the transfer of a donated apartment is carried out by drawing up an acceptance deed.
At the same time, the donation procedure has both advantages and disadvantages compared to other transactions. The benefits of donation include:
- Fast registration. If the value of the deed of gift is less than 3,000, the transaction can be concluded orally, without contacting a notary. If necessary, the agreement and transfer of real estate can be completed on the same day.
- The share of the owner of the property can be gifted to any person, that is, the rule about the advantage of another person in acquiring it when selling it does not apply here.
- The deed of gift, practically, cannot be challenged by a third party, since the owner is alive and is able to independently confirm his will. Even when faced with fraudulent schemes, the donor can challenge the deed of gift by proving fraud.
- The gift agreement can be confirmed by a notary, which ensures the “purity” of the transaction.
Apartment donation agreement between spouses
Property acquired during marriage is the joint property of the spouses. In order for one of the spouses to become the full owner of the property, the other spouse can donate his share. To do this you need:
- Draw up an agreement on the allocation of shares.
- Submit documents to the MFC.
- Receive an extract from the Unified State Register for the property, in which the spouses will be indicated as shared owners.
- Draw up a share donation agreement.
- Submit documents for registration of transfer of rights to Rosreestr or MFC.
How to issue a deed of gift for an apartment through the MFC: payment of state duty and tax
The agreement on determining shares is drawn up in triplicate and contains the following information:
- place of drawing up the agreement;
- date of signing;
- data of the parties;
- information about the apartment:
- grounds for the emergence of law;
- number of rooms, floor, footage;
- essence of the agreement:
- indication of the size of shares of each party
- date of entry into force of the agreement: from the moment of signing;
- details and signatures.
Sample agreement on determining shares in an apartment
Agreement on determining shares in property |
How many copies are needed?
It is necessary to make one copy for each participant in the transaction. For example, 1 donor and 2 recipients. It turns out 3 copies. Rosreestr stopped maintaining a paper archive of documents as part of the “Stop Paper” project. Documents are transferred to electronic format. Therefore, there is no need to make a copy for Rosreestr.
All executed copies of the agreement must be submitted to the MFC “My Documents”. If there is no MFC in the locality, we submit it to the Registration Chamber. When registration is completed, each participant in the transaction receives a contract with a stamp on the date and registration number.
Donation agreement and its legal consequences
The gift agreement is considered fully executed if all the conditions stipulated by the gift agreement are met, in compliance with legal requirements.
The conclusion of a gift transaction that violates the requirements of the law creates grounds for challenging the contract and invalidating the gift.
The donor has the right to refuse the gift if the execution of the gift will lead to a significant decrease in the donor’s standard of living (Article 577 of the Civil Code).
In cases provided for in Article 578 of the Civil Code, the donor has the right to cancel the donation if:
- the donee made an attempt on the life of the donor or members of his family and close relatives;
- creates a threat of irretrievable loss of the donated item, which is of great value to the donor;
- The contract stipulates the donor's right to cancel the donation if he survives the donee.
Article 573 of the Civil Code of the Russian Federation provides for the refusal of the donee to accept the gift. The recipient has the right to refuse it at any time before the gift is transferred to him. In this case, the gift agreement is considered terminated.
Who is a close relative?
Family relations in the Russian Federation are regulated by the RF IC. According to clause 2. Art. 14 of the RF IC, close relatives include:
- Children.
- Father and mother.
- Grandmothers and grandfathers.
- Brothers and sisters, if one of the parents is common.
- Grandchildren.
Such kinship, provided for by the RF IC, is established for the inadmissibility of marriage unions between them.
In paragraph 4 of Art. 5 of the Code of Criminal Procedure of the Russian Federation it is noted that close relatives include parents, spouses, children, grandparents, grandchildren, sisters and brothers, as well as adoptive parents and adopted children. The approved list of relatives is used to make it possible not to provide evidence against the listed category of citizens.
Persons listed in the Investigative Committee of the Russian Federation and who received a deed of gift, in accordance with clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, are exempt from taxes.
Lawyer's answers to frequently asked questions
My parents want to give me an apartment. The apartment is registered in the father's name. Is my mother's consent required for donation?
If the apartment was purchased by the parents during marriage, the mother’s consent is required. Consent to donate an apartment must be certified by a notary.
The young man gave me an apartment. Do I have to pay tax?
If you are not a family member or a close relative of the young man, you will be required to submit a declaration to the tax office and pay 13% personal income tax.
Is it necessary to draw up a transfer and acceptance certificate when donating an apartment?
Drawing up a deed of transfer is not mandatory, but is used to confirm the fact of transfer of the gift by the donor and acceptance of it by the donee.
Is it possible to donate an apartment by proxy?
You can complete a donation transaction with the involvement of a representative. To do this, it is enough to issue a one-time power of attorney granting certain powers. The power of attorney must be notarized.
Tax issue
The donee receives income in the form of an apartment, therefore, after state registration of rights, he has an obligation to pay tax to the budget. The personal income tax rate is 13% of the apartment price. Only close relatives are exempt from the tax; the rest are required to submit a 3-NDFL declaration by April 30 of the next year and pay the tax by July 15.
The recipient performs tax calculations and all necessary actions independently. If you ignore paying the tax, the Federal Tax Service, upon learning about the transaction, will issue a tax demand. You will have to pay not only tax, but also penalties, as well as up to a 40% fine.
If the gift occurred between close relatives, there is no need to file a declaration and pay tax.
Who can't be given a share in an apartment?
Art. 575 of the Civil Code of the Russian Federation indicates that donation is prohibited not only on behalf of children under 14 years of age, but also in other cases.
You cannot donate a share in real estate to the following categories of citizens:
- employees of medical, educational, social institutions, if the donor is a student or citizen detained there;
- persons holding municipal or government positions, if the transaction is related to their official powers.
Employees of financial, state, and municipal organizations can be given gifts of up to 3,000 rubles. as part of official events. If the value of the gift exceeds the specified amount, it becomes the property of the institution and is transferred according to the appropriate act.
Deadlines
Having figured out how to draw up a donation agreement for an apartment for your daughter, you should also talk about the timing of the procedure.
This procedure will take you several days , unless you have to perform additional steps due to the characteristics of the donee.
Review of documentation in the registry may take up to 30 days after submission of all documents. This is the longest process. But after his positive decision, the apartment immediately passes to the new owner.
You can highlight the following advantages of donating an apartment::
- after the transaction, the new owner can immediately equip his new living space;
- other relatives will not be able to apply for housing in the future;
- a simple and quick way to transfer housing to another owner;
- the contract cannot be disputed.
This procedure has many advantages due to the fact that it is free of charge. After losing your rights to living space, you are left with only joy in your soul from the gift you presented.
Procedure and procedure for registering a deed of gift
Agreements are drawn up in three main stages:
- discussion of deed of gift;
- drafting a preliminary or main donation agreement;
- registration: directly with Rosreestr or through a notary office.
Let's start with an overview of donating a share in an apartment without the participation of a notary.
Making your own: instructions
Even despite the introduction of a mandatory notarial procedure, the parties can do it on their own. For example, if the donor signs off part of an entire home or the share leaves the joint property of the husband and wife, with the consent of both.
Step-by-step instructions for 2021:
- The initial meeting is to discuss the future deal.
- The donor prepares documents for the apartment.
- Execution of a gift agreement is in simple written form.
- Make an appointment through State Services, visit the State Budgetary Institution “My Documents” (MFC).
- Payment of state fees, submission of applications and documents for registration of donation, signature on the deed of gift form.
- Receiving a receipt for acceptance of documents (names) - it indicates the period after which you can pick up the finished papers.
- Second visit to the MFC or Rosreestr.
- Issuance of an extract from the Unified State Register of Real Estate on the ownership of a share in the apartment.
There are no particular difficulties - the main thing is not to make mistakes in the structure of the deed of gift and to collect the entire list of documents. There are cases when registrars are sent to a notary - much depends on the policy of a particular branch of the MFC.
Through a notary
Contacting a notary greatly simplifies the execution of the transaction. Applicants do not have to run through authorities and wait in line. Usually all the actions are performed by the clerk himself, but for a fee.
What is needed and how to register a donation through a notary:
- Think about the upcoming housing deal (for example, donate ½ share of an apartment).
- Find the notary office closest to your home (open the map, read reviews, recommendations, check the license and prices).
- Tell the notary that you want to donate/accept a share in the apartment.
- Prepare a package with documents and pay the state fee.
- Discuss the terms of the draft deed of gift - the notary will advise how best to formalize the agreement.
- The notary certifies the gift agreement (with a signature and a “wet” seal).
- Wait for the transaction to be registered - this is done by a notary.
- Take the completed extract from Rosreestr. The advantage of contacting a notary is the speed of registration - you don’t have to wait in line at “My Documents” or Rosreestr. The downside is the high prices for notary services. For example, in Moscow and St. Petersburg you will have to pay 5,000 rubles or more.
At the MFC
The MFC is a special department that provides services to citizens for the execution and registration of all kinds of transactions, including gift agreements.
The procedure for processing documents at the MFC:
- Preparation of the necessary materials and transfer of state fees. The list of required materials is displayed at the end of this article.
- Selecting the nearest MFC.
- Arrival at the MFC for both parties to the agreement and submission of a request to register the transaction with the provision of all necessary documents. After checking the correctness of filling out the application, the MFC employee will issue the applicants a receipt of acceptance of the request and notify the date of readiness of the registration materials. According to legal regulations, an extract on the transfer of a share in real estate must be issued no later than 10 days from the date of registration of the request.
- After the time specified by the MFC employees, applicants will need to arrive at the MFC to purchase a registered agreement and a certified extract from the Unified State Register, certified by the seal of Rosreestr.
In Rosreestr
Rosreestr is a registration department that records all kinds of transactions with real estate.
To register an agreement for the donation of a real estate share, participants will need to come to the territorial department of Rosreestr and write a corresponding petition. You will need to attach the necessary documents to your application. According to legislative norms, the contract must be registered within 10 days after submitting the request. At the appointed time, the parties to the transaction will need to arrive at the Rosreestr department to receive registered documents and a certified extract from the Unified State Register.
From realtors
A realtor is a person who will not be able to secure your transaction from a legal point of view, but will be able to help you in drawing up an agreement, as well as completing a package of documents. The realtor will be able to get all the papers for you in the situation if you issue a power of attorney for him.
ATTENTION: If you do not want to carry out such an action, then you can easily entrust him with receiving papers from the BTI, management organization, as well as from other government agencies; the personal presence of the owner will certainly be required.
You will also have to pay for the mediation of a realtor, but this amount will be slightly lower than paying for the services of a notary.
Taxes
When registering a donation of a share of an apartment to a relative, the citizen who transfers ownership of the property does not pay taxes in any case. The following categories of recipients are also exempt from them:
- spouses;
- parents;
- children, including adopted children;
- grandparents;
- grandchildren;
- brothers and sisters.
Must pay tax:
- daughters-in-law and sons-in-law;
- uncles and aunts;
- nephews;
- cousins, second cousins, etc. sisters and brothers;
- persons who are related to each other (for example, father-in-law and mother-in-law, father-in-law and mother-in-law, matchmaker and matchmaker, brother-in-law, sister-in-law), etc.
Features and nuances
How much does it cost to issue a deed of gift for an apartment for a daughter when donating? All that must be paid when registering a deed of gift is the state duty . However, if you contact a notary, you will need a lot of money to pay for his services.
There are several situations when registration may be refused:
- The agreement was signed without the mutual consent of both parties.
- There was an error or discrepancy with current legislation in the text of the agreement.
- The object of the donation is not sufficiently specified.
- In exchange for receiving real estate, the donee assumed obligations to provide material compensation in favor of the donor.
- The deadline for receiving living space is after the death of the donor.
If the apartment has a mortgage
Is it possible to donate a share in an apartment that has a mortgage? Shared donation of living space or part of it, if it is under a mortgage, is a complex process. The problem is that the property belongs to the bank until the loan is fully repaid .
That is why the borrower cannot dispose of it freely and at his own discretion. If the bank gives its consent to the transfer of part of the housing as a gift , then the transaction of donating a share of the apartment is possible.
Banking organizations rarely issue permission to change the owner of a residential premises or a separate part.
Do you need the consent of other owners?
Do I need the consent of the second owner to donate a share of the apartment? If, when transferring a share as a gift, the owner owns it as personal property, then there is no need to obtain consent from other persons.
If parts of the premises are not allocated , then it is necessary to obtain the consent of other owners . If this condition is not met, other owners may challenge the deed of gift and invalidate it.
Government duty
The procedure for registering a deed of gift at the MFC involves paying a state fee. It will cost 2000 rubles. Additionally, you may need to pay for notary services.
The registrar will provide the necessary payment details. You can pay the fee at the bank, through online banking or at a terminal. In 2021, a law signed by President Putin will come into force, according to which you can pay the fee from an MFC employee, which will allow you to save on paying the transaction fee.
Article 217 of the Tax Code of the Russian Federation states that donations of real estate are subject to a 13% tax. However, if the donor and recipient are close relatives, there is no tax liability.