Change of owner
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:
+7 (499) 938-81-90 (Moscow)
+7 (812) 467-32-77 (Saint Petersburg)
8 (800) 301-79-36 (Regions)
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FREE !
The procedure for changing ownership is typical for any transaction involving the alienation of a property, be it a purchase or sale or a gift.
The transaction itself does not confirm a change of ownership. It only indicates that one party accepted the object, and the other received the money, if it is a garage sale.
In order for the one who received the garage to become an owner who is endowed with legal rights, it is necessary to take part in state registration.
It is after this that you will become the real owners of the garage. Without completing the proper documents, a citizen will be considered a user and not an owner by law.
Alerts about income and expenses
The system for notifying members of the association about the results of financial activities is indicated in the statutory documents of the organization.
IMPORTANT! The chairman is responsible for the timely delivery of information and the organization of meetings. The results of the receipt and expenditure of resources can be reflected in the report of the audit commission, which each member of the cooperative has the right to familiarize themselves with at any time.
A general meeting is initiated regarding upcoming expenses and the amount of contributions. Members of the State Committee by vote determine the amount of share payments and approve the cost estimate. The meeting is considered valid if the turnout is at least 30%. Written notices of an upcoming event are not mandatory, unless otherwise stated in the Charter.
The financial accounting system in a cooperative organization involves a small amount of work for an accountant, but requires versatility from a specialist. When an association carries out commercial activities, separate accounting records must be maintained.
Normative base
Regulation of the issue of transfer of garages to private ownership is regulated by the Civil Code of Russia. So, according to Art. 218 of the Civil Code of the Russian Federation, a garage cooperative (GC) is a legal entity.
If a citizen has built his garage as part of the Civil Code, and he has all the documents indicating that he has made his full contribution, then, according to paragraph 4 of this law, the member of the cooperative has the right of ownership to his garage.
Registration of this right is carried out within the framework of Federal Law No. 218 “On State Registration of Real Estate” of 2015.
Completing the annual report
When compiling the Balance Sheet, the SCS replaces the “Capital and Reserves” section with information about targeted financing. The degree of detail of these items is determined by the enterprise independently; the need for more detailed disclosure of individual indicators is assessed based on the criterion of data materiality. Example of filling out annual financial statements :
- the amount of resources spent on wages, charitable activities and the implementation of targeted activities;
- expenses associated with maintaining the functioning of the cooperative;
- balance of money at the beginning of the reporting period;
- amount of income;
- balance of funds at the end of the year.
How to refurbish a garage?
Re-registration of ownership of a garage has different grounds in different cases. Depending on the basis, the set of documents changes. Only the passport and the receipt for payment of the state duty remain permanent.
The registration procedure is no different from any other registration of ownership of a real estate property.
At the time of buying
The legislation provides for two forms of registration of purchase and sale: simple and certified by a notary.
Most often, a simple form is used and the contract is drawn up in writing. A total of 3 copies are filled out: one remains with the seller, the other is kept with the buyer, and the third is the basis document when submitting to Rosreestr for registration of property rights.
After this, the buyer collects documents for the procedure:
- passport;
- cadastral documents;
- 1 copy of the purchase and sale agreement, as a title document;
- papers on the ground.
The procedure is carried out in any branch of Rosreestr at the location of the garage. Upon purchase and further registration, the seller must have a formalized ownership of this property. Otherwise, the transaction will be invalid.
Owned
If the garage is registered as a property, then the procedure for re-registration of ownership will not be difficult.
The algorithm of actions will be approximately as follows:
- Collect documents.
- Submit an application with a package of documents to the MFC or Rosreestr.
- Get the details for paying the state fee.
- Pay the state fee.
- Show your receipt.
- Pick up the finished document - an extract from the Unified State Register of Real Estate (USRN).
Until the garage is fully registered in accordance with Russian law, it cannot be sold, bequeathed, or donated.
In a co-op
A garage cannot be sold using old documents that only confirm the shareholder’s participation in a garage-building cooperative (GSK). In this case, the garage owner is not the legal owner. This means that he will not be able to dispose of his property.
Most often, garage cooperatives are located on land that belongs to the state. The cooperative, as a legal entity, simply issues a long-term lease with the local administration.
Before selling a garage, it is necessary to register ownership of not only the building itself, but also the land underneath it.
Samostroy
It is possible to legalize an unauthorized garage, but not in all cases. The chances will increase if the garage is owned and the land underneath is not. But the category of land in this case must be suitable.
If there is a lease agreement for the plot, then, according to Article 39 of the Land Code of the Russian Federation, the owner of the building has preferential rights to the plot underneath it.
For legalization, you need to call a cadastral engineer at your own expense so that land surveying is carried out and the site is registered with the State Cadastre. After receiving cadastral documents, you need to contact the administration for permission to privatize the land.
Until 2006, the law made it possible to register ownership of a garage in the absence of any documents. Currently, only the court can decide whether to reserve the right to a citizen to own his garage and obtain ownership rights.
For a relative
To re-register a garage for a relative, there are several ways, each of which has its own characteristics:
- give as a gift (this can be done to any other person, not just a relative);
- sell;
- draw up a will, in the future the garage will be inherited.
These are legal methods, each of which has its pros and cons. The completion of each is the registration of ownership of the garage.
The purchase of a garage in a garage cooperative is carried out in the manner prescribed by law. What is the cadastral value of an apartment? See here.
Choosing a tax system
Garage cooperatives can operate according to one of the taxation systems (clause 4, article 6 of Law No. 402-FZ):
- general;
- simplified (USN);
- UTII.
The general system is the most complex and time-consuming, requiring the payment of a large list of taxes. The transition to the simplified tax system is possible using income as an object of taxation (the rate is 6%) or income minus expenses (the rate reaches 15%). If you want to work for UTII you must:
- the presence of services provided by the association in the list of types of activities;
- compliance with the limit on the number of hired employees (Article 346.26 of the Tax Code).
REFERENCE! The most common among the GKS is the simplified tax system, which allows you to be exempt from paying taxes on profits, property and value added.
Methods
By methods we need to understand a type of transaction for the alienation of property. That is, the owner of the garage must have an extract from the Unified State Register or a Certificate of Ownership that confirms his rights.
Sale
The sale is carried out in the presence of all documents for the building and the land under it. Without this, the transaction will be considered invalid. After this, you need to submit documents through the MFC or Rosreestr for registration.
In 2021, not a Certificate of Entitlement is issued, but an extract from the Unified State Register for the garage. These documents have the same legal significance.
Donation
In the case of a gift, a gift agreement is signed, where the parties are the donor and the donee. The agreement is signed in a form similar to the purchase and sale agreement, except that in this case there is no transfer of funds and the document is called a deed of gift.
If the gift is made to a relative, then no tax is charged; to another person, the tax will be 13% of the cost of the garage.
Inheritance
A will can be drawn up for the garage. Citizens can receive a garage not only by will, but also by law. In either of these two cases, registration proceeds as usual, with the exception of the documents provided.
The title document will be one of the following:
- certificate of inheritance;
- the court's decision;
- paper that confirms family ties.
The rest of the documents included in the package are a standard set: passport, receipt, application, cadastral papers.
Submitting reports to the tax office and how to prepare them?
The list of reports submitted to the Federal Tax Service depends on the taxation system used. Under the common system, the following declarations must be submitted:
- arrived;
- according to VAT;
- on income tax (2-NDFL and 6-NDFL);
- reporting on insurance premiums;
- information about the average number of employees.
If there are grounds, you may additionally need to submit a declaration for property tax, land and transport taxes.
When working under a simplified system, the basis for tax reporting will be a declaration according to the simplified tax system. This form replaces profit and VAT declarations. Forms regarding the results of the work of hired employees will have to be submitted (for personal income tax, insurance contributions and average headcount). If the SCS owns land, real estate or cars, then they will also have to report on them. Reports are prepared on paper (if the number of employees allows) or electronically.
Procedure
When registering, you must adhere to the algorithm that is convenient for you:
- Papers are collected in accordance with the recommended list.
- The application must be filled out in paper form if it is submitted to Rosreestr and the MFC. Electronically - when documents are prepared through the State Services portal or the Rosreestr website.
- The state duty can be paid in any convenient way, including online.
- Proof of payment of the state fee is provided. An employee of the registration authority indicates the date when you can pick up the documents.
- Even if you submit your application electronically, you will still have to visit the federal body Rosreestr once. Firstly, in order to present the original documents. Secondly, to obtain paper certifying the change of ownership.
Required documents
Wherever you apply for documents, you will need:
- passport;
- title documents (depending on the method of obtaining a garage);
- receipt of payment of state duty;
- technical certificate;
- cadastral documents for land.
If documents are prepared through an intermediary, a notarized power of attorney and the applicant’s passport are required.
Read how to obtain permission to build a garage. How to register a garage without documents? Information here.
How to register the sale of a garage in a garage cooperative? Details in this article.
What is a garage
First, let's figure out whether it is worth re-registering a car box and whether it is even an object of ownership.
There is no concept of “garage” in Russian legislation. It means any structure or structure intended for parking and storing cars, including:
- metal prefabricated structures;
- free-standing permanent buildings made of brick or concrete slabs;
- boxes in garage cooperatives;
- car awnings and similar structures.
However, not all of them need to be re-registered to another person. Re-registration means state registration of the transfer of rights, which, according to Art. 131, is mandatory only in relation to real estate.
Not every building can be officially considered real estate. In accordance with Art. 130 of the Civil Code, for this the object must have a foundation, and therefore it cannot be moved.
Capital buildings
A permanent garage is considered to be a structure made of brick, concrete or reinforced concrete blocks, which:
- stands separately;
- attached to a residential building;
- located in a garage complex.
Such buildings have a foundation, they are firmly connected to the ground, so moving them is impossible or will cause them disproportionate damage. Consequently, regardless of the number of floors, superstructures and other design features, they are real estate and can be re-registered.
Metal constructions
The design of a metal box usually does not involve the construction of a foundation and a strong connection to the ground. As a rule, this is a prefabricated structure, a non-dismountable container box, a “shell” structure or other movable installation.
It can be fully used for its intended purpose even after changing its location, so even if the structure is technically connected to the ground, for example, using a concrete screed or formwork, it cannot be considered real estate. This means that re-registration of an iron garage upon sale/donation or other transactions is not carried out.
Cost of the procedure
Owners of garage buildings are often interested in the question of how much it costs to remodel a building. You can re-register a garage yourself or with the help of intermediaries. If a person prepares documents himself, he will only have to pay a state fee to Rosreestr. Its cost is 2,000 rubles for citizens and 22,000 rubles for legal entities.
If a person does not have a cadastral passport ready, the property is not privatized, he will have to pay additionally for these documents. The most expensive is the technical documentation for the garage. Its production can cost from 10,000 rubles. Additionally, you will need to pay for registration of the object and land with Rosreestr.
General rules for registering real estate
When there is no documentation of ownership for a garage structure, various problems arise. Authorities at any time will be able to seize the land under the facility for their own needs, for example, for some kind of urban development. In such cases, the legal owners are paid compensation. Illegal owners will not be able to count on this.
Categories of situations faced by owners of unregistered buildings:
- The parking lot is built on the territory of the cottage or house.
- The man owns a box at GSK.
- The facility is located on non-privatized land.
The procedure for registering property rights in 2021 is as follows: owners of unregistered buildings should contact Rosreestr and obtain a certificate there. For this purpose, a number of documents are submitted to government agencies.
Important! A Russian, receiving ownership of a structure, immediately becomes a taxpayer. He has to pay annual taxes on his property, otherwise the property will be seized.