Donating a share is perhaps the easiest way to transfer part of a residential property to a relative or any other person. The main advantage is that you usually don’t need to ask anyone for permission, and the recipient receives rights to square meters only for signing the contract. Read about these and other subtleties of giving in our material.
What is a share in an apartment
An apartment can belong to several owners at once, being in their joint or shared ownership. In Russian law these are two different concepts.
What you need to know about shared ownership
- Joint ownership means that the apartment is not divided into shares. For example, a couple bought and simply registered a living space for two, or a family of four privatized housing.
- Shared ownership is the property of two or more people on the basis of common ownership with the determination of the share of each owner. There are many options for its appearance: spouses or close relatives can divide the housing into shares, the apartment was inherited by several relatives at once, etc.
Children can also be the legal owners of part of the home. For example, the basis for allocating a share in an apartment to a minor is its purchase using maternity capital. In this case, the child’s share in the apartment cannot be less than what is due to him by law.
After allocating a share, it must be registered in the Unified State Register of Real Estate.
In the documents, the shares are designated as ½, ⅓, ¼ of the apartment. Moreover, each owner owns not a specific part of the housing, but the entire apartment. He has the right to use any of her rooms, every centimeter, at will. Usually, share owners themselves agree on who will live in which premises. In cases where the issue cannot be resolved peacefully, the court helps. In particularly difficult situations, the share is allocated in kind, if, of course, there are technical conditions for this (it is possible to equip a hotel entrance and a personal bathroom in the room).
About taxes
Donors do not pay tax, because... they transfer their plot to the donee without demanding anything in return. At the same time, they do not receive any income, and since there is no income, there is no tax.
If the donee received the plot from a close relative, there is no need to pay tax. If he did not receive it from a close relative, he must pay personal income tax in the amount of 13% of the cadastral value of the plot or share in it - clause 1 of Art. 224 of the Tax Code of the Russian Federation and clause 6 of Art. 214.10 Tax Code of the Russian Federation. For non-residents of the Russian Federation, the rate is increased - 30% percent (clause 3 of Article 224 of the Tax Code of the Russian Federation). For minor recipients, personal income tax is paid by their parents (guardian/trustee) - clause 2 of Art. 27 of the Tax Code of the Russian Federation.
Find out the cadastral value of land on the Rosreestr website - instructions with pictures.
For example, the cadastral value of a plot is 750 thousand rubles. This means the personal income tax will be 750 thousand * 13% = 97,500 rubles.
After registering the transaction, you must submit a tax return by April 30 of the following year. You must pay the tax by July 15, otherwise there will be fines and penalties.
For example, the plot was donated in 2021. This means that the donee must submit a declaration by April 30, 2021, and pay personal income tax by July 15, 2021. There will be fines and penalties even if they did not know about the tax or did not receive any notifications from the tax office.
Who has the right to give and who is prohibited
To donate a share of ownership in an apartment, you need to meet several requirements:
- Own housing and a share, the right to it must be registered with Rosreestr;
- Be of legal age;
- Be competent and mentally healthy.
Many people mistakenly believe that making such a generous gift is as difficult as selling part of the home, because other owners may object. However, in this regard, donating a share in an apartment and selling it are two different things.
To donate a share, the consent of others is not required, because it is a gratuitous transaction. That is, the donor does not receive money for it.
Sales fall into the category of compensated transactions, therefore, the disposal of shared property is permitted only with the consent of all its owners. For example, a husband will not be able to sell a share in an apartment, bypassing his wife. Moreover, this applies not only to the sale of a share in an apartment, but also to the redevelopment of housing.
Cancellation of donation, invalidation of the contract
The contractual registration of a house share as a gift can be challenged if:
- When drawing up the document, pressure was exerted on the owner. If there is a threat of physical harm or moral oppression, it is necessary to go to court.
- The documents were signed by a person in an incapacitated state due to illness, severe alcohol intoxication, or under the influence of drugs.
- The contract or other papers turned out to be false. This is practically impossible, since Rosreestr carefully checks documents, but false certificates can be used to mislead the owner.
- The second spouse did not consent to the transaction, and the marital share was not allocated.
- Gross mistakes were made in which the legal meaning of the document was lost.
It is also possible to cancel the donation. This right is enshrined in Art. 578 of the Civil Code of the Russian Federation under the following conditions:
- If the donee has made an attempt on the life of the donor or members of his family, or caused intentional harm to health. In the event of the death of the previous owner, the relatives of the deceased may demand cancellation of the donation.
- If a gift in the form of a share of a house can be lost without compensation due to the negligent handling of it by the new owner. At the same time, the house must have not only property value for the previous owner, but also great non-property value.
- The contract can mention in advance the cancellation of the transfer of property if the previous owner outlives the new one.
If the donation is cancelled, the house will return to the previous owner.
Donating a share of a house involves the gratuitous transfer of real estate. However, the house is inextricably linked to the land, and without taking this nuance into account, a gift in the form of a share of real estate may be associated with problems in legitimizing the land. In addition, the transaction may be declared invalid if it turns out that the rights of minors have not been taken into account and approval has not been made with the spouse. When drawing up a gift agreement, contact a lawyer from the site ros-nasledstvo.ru. Consultation is provided free of charge.
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Natalya Fomicheva
Website expert lawyer. 10 years of experience. Inheritance matters. Family disputes. Housing and land law.
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List of persons who do not have the right to donate shares:
- Minor children;
- Citizens who are undergoing treatment, maintenance and education in hospitals, nursing homes, boarding schools, and orphanages. Their relatives will also not be able to give a share to anyone;
- Representatives of young children and incapacitated citizens;
- Owners of a share of an apartment pledged to credit institutions (the bank gives permission only in exceptional cases);
- Owners whose share is less than the minimum amount established by law. We are talking about the minimum living space per person. The norms are prescribed in regional regulations and vary from 8 to 15 square meters. m. In this case, you cannot either sell a share in the apartment or donate it as a gift;
- Commercial structures that decided to make a gift transaction among themselves. But a legal entity can make a similar gift to an individual and vice versa.
Arbitrage practice
It is difficult to invalidate a deed of gift, but it is quite possible if you present the court with maximum evidence and justify your claims.
This is confirmed by real decisions made by courts in different regions:
- Decision No. 2-4547/2018 2-4547/2018~M-3264/2018 M-3264/2018 dated October 10, 2021 in case No. 2-4547/2018;
- Decision No. 2-1337/2018 2-1337/2018 ~ M-1515/2018 M-1515/2018 dated June 8, 2021 in case No. 2-1337/2018;
- Decision No. 2-94/2017 2-94/2017~M-752/2016 M-752/2016 dated May 16, 2017 in case No. 2-94/2017.
Who can you donate a share to?
By law, a deed of gift can be issued to almost anyone. You can transfer a share in an apartment free of charge to a relative, friend, good acquaintance or a complete stranger. There are no obstacles to this, even if there is a minor co-owner.
The transaction has its own characteristics when it comes to a gift to a minor. Until the age of 14, a child will not be able to sign a donation agreement for a share of the apartment; his parents must do this for him. And from 14 to 18 years old, children sign themselves, but with the permission of their legal representatives. Otherwise, the transaction will be considered illegal.
And yet, the legislation has provided a list of persons to whom it is prohibited to give shares in apartments in order to combat corruption:
- Employees of educational, medical and social institutions, if the donor is their client or a relative of the client;
- Employees in state, municipal bodies, state banks, if the gift is somehow related to the performance of their official duties.
Expenses
The cost of registration depends on the participation of a notary in the process.
If the donor turns to a notary, drawing up the contract will cost him 5-10 thousand rubles , the cost will include a state fee; amount for consulting services in the preparation of documents; cost of printing copies; payment for attracting other specialists.
The cost of registering a contract for donating part of a house to relatives with a notary is equal to 0.3% of the price of the property being donated .
If the subjects of legal relations are not closely related, the amount depends on the value of the property:
- if the share costs up to 1 million rubles. , you will have to pay 1% of its price ;
- at a cost of 1-10 million rubles. 10,000 rubles are deposited and 0.75 % of the value exceeding 1 million rubles. ;
- if the price of the property is more than 10 million rubles. , the contribution is 77,500 rubles. and 0.5% of the amount exceeding 10 million rubles.
Drawing up an agreement is free without contacting a notary.
The state duty for state registration of property remains obligatory for everyone.
According to paragraph 1, paragraph. 22 art. 333.33 of the Tax Code of the Russian Federation, for registration of agreements on the alienation of property the state duty is 2000 rubles.
When registering a land plot in accordance with paragraph 1, paragraph. 24 of the same article you will have to pay 350 rubles.
As a result, taking into account the amount for preparing documents, the execution of the contract will cost around 3-4 thousand , but if you contact a notary, the price will increase several times depending on the cost of the share of the house.
Do I need a notary to donate a share?
- A notary is required: there are several owners in the apartment with their shares, one or two decided to give them to someone else. Notarized consent is required from the spouse if the purchase of a share in an apartment or house occurred during marriage.
- A notary is not needed: all owners give shares in one transaction. The notarial consent of the spouse is not necessary if the share was given to the owner before marriage, was given as a gift, acquired as an inheritance, was privatized during marriage, or a marriage contract was drawn up, which stipulated the details of ownership of the property.
Preparation for registration through the MFC
In all branches of the MFC there are special vending machines for issuing coupons for receiving visitors on a first-come, first-served basis, but for real estate transactions it is better to choose a pre-registration. This will speed up the procedure for accepting documents.
You can make an appointment at the MFC 30 days before the transaction. Pre-registration is made by:
- personal appeal to the territorial office;
- a telephone call to the hotline or directly to the desired department (the number is publicly available);
- leaving an application on the public services portal or regional MFC websites.
In the application, the client provides the following information:
- Full name for individuals;
- name and contacts of the organization for legal entities;
- in any case, you must set the desired date and explain the reason for your visit.
Regardless of the choice of the pre-registration form, the visitor will receive a ticket indicating the time of visiting the office, the address of the MFC and the reception window number.
The coupon cannot be transferred to third parties, and this time cannot be used to resolve another issue (for example, to register not the donation of an apartment, but its purchase and sale). If for some reason clients are unable to show up on the specified date, they can notify a service employee at any time and choose a different time.
What documents are needed for the deed of gift?
For a share donation agreement, you will need the same documents as for the sale of an apartment:
- Documents on the basis of which the share was received: certificate of inheritance, purchase and sale agreement, etc.;
- Extract from the Unified State Register of Real Estate for residential premises;
- Extract from the house register and financial and personal account;
- Technical passport or explication of the apartment and floor plan;
- Passports of the donor and recipient.
To quickly order an extract from the Unified State Register, use the Unified State Register Service. It is enough to indicate the cadastral number or address of the property. And you will have the finished extract in 30 minutes.
In special cases it is necessary to prepare:
- Marriage certificate;
- Child's birth certificate;
- Notarized consent of the donor's spouse;
- Documents about the relationship of the parties, if the gift is intended for a close relative;
- A certificate from a psychoneurological clinic confirming the legal capacity of the parties.
Deal Features
The main principle of giving is gratuitousness. It is noteworthy that the parties to the transaction may be:
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- two individuals at the same time;
- individual and legal entity.
But it is no longer possible to donate housing that is on the balance sheet of one company to another company (according to paragraph 4 of paragraph 1 of Article 575 of the Civil Code of the Russian Federation).
If the owner of the property makes a counterclaim against the donee, the transaction may be considered void. In this case, the owner has the right to include in the gift agreement any condition, without which the use of the property will be impossible (for example, organizing the funeral of the donor, the birth of a child, graduation, completion of a house, cottage, etc.). All these and other points should be written down in the deed of gift.
Why do you need a USRN extract when donating a share and where to get it?
The list of documents for donating a share in an apartment includes an extract from the Unified State Register of Real Estate. This certificate is mandatory; without it, Rosreestr will not register the ownership of the person who received the gift. The extract from the Unified State Register indicates all owners of the apartment. The donor thereby proves his ownership of the housing or share in the apartment.
But the main point that is most important for a share donation agreement is encumbrances. The statement contains section 2 “Information on registered rights”, which reflects the presence of arrests, unpaid mortgages to the bank, bans and other restrictions. If the property is encumbered, then you cannot give even just a share to a close relative, not to mention the entire premises. The conclusion of a donation agreement for a share in the apartment or its entirety will be refused.
Ordering an extract is easy and simple if you use the services of the EGRN.Reester service. This is faster than in the offices of Rosreestr or MFC - without queues, online. It is enough to indicate the cadastral number or address of the property, and you will have a ready-made extract in half an hour.
Text: Olesya Moskevich
Donation of a dacha with land
The peculiarity of registering a gift of a dacha is that, as a rule, not only a building (house), but also a plot of land is donated. Such a transaction can be carried out legally only when the donor owns both the house and the land. Information about this is contained in the Unified State Register and is confirmed by the corresponding extract.
A typical situation: the owner bought a plot of land and built a house on it, but was unable to register ownership of the house (didn’t have time, didn’t want to). In this case, he will only be able to donate land, and the new owner will have to register the house at his own expense. In reality, everything may turn out to be even more complicated, since the registration service has the right to require a certificate stating that there are no buildings on the land being donated. To avoid such risks, you should check and complete the missing documents in a timely manner.
Important : when formulating the contract, it is necessary to indicate, as accurately as possible, the characteristics of the structure, as well as the land plot: land survey boundaries, land use category.
The basis for confirming the right to dispose of a dacha is not only an extract from the Unified State Register confirming the registration of a deed or other title document, but also an act granting this plot of land for perpetual possession, and in some cases, a lease agreement.
The result of completing the registration procedures is the issuance of two extracts from the Unified State Register: for housing (house) and for the land plot underneath it. In the future, it is these documents that are presented to confirm the ownership of the new owner.
Download the contract of donation of a dacha with a plot of land (sample)
Comments on the document “Donation agreement for a residential building”
Reply 0
| 2 Alina | 10/12/2012 at 16:42:14 The contract is clearly not from 2012 (what about registration at Companies House?). The words slip through: Buyer, house for sale. What is strange about the Gift Agreement? |
Personal message | Reply 0
| Contract-Yurist.Ru Status: Legal company rating 460 | 10/13/2012 at 21:45:15 Thanks for your critical comment. We are doing everything to improve our contract database and have taken your comments into account. The residential building donation agreement has been replaced with a new version. |
Reply +1
| 5 Tatiana | 01/18/2014 at 12:38:53 The sample contract is clear, nothing superfluous, all the essentials are mentioned. Everything is clear and clear. Thank you. |
Reply 0
| 5 Edward | 02/13/2014 at 15:34:17 THX |
Reply 0
| Arina | 03/17/2014 at 03:33:52 Hello. Please tell me whether there should be some kind of seal on the contract? And if I should put it where? |
Reply 0
| Julia. | 07/10/2014 at 15:08:57 Could you send me a deed of donation of 1/4 share of a residential building? The recipient is a minor. |
Reply 0
| anonymous | 10/16/2014 at 12:23:12 generally complete nonsense |
Reply 0
| Andrey | 02/25/2015 at 10:27:13 Why a one-story residential building, and not a one-story residential building and the same for a land plot? |
Reply 0
| 5 Timur | 01/28/2016 at 12:23:19 Thank you! The material turned out to be useful! I wish you success! |
Reply 0
| Maria | 11/29/2016 at 12:17:58 I need a contract for the gift of a house from a husband to a wife who is married and the property was acquired during the marriage, that is, with the definition of shares and the donation of this share, and all in one contract |
Reply 0
| Vladimir | 12/01/2016 at 12:09:15 My wife and child live in another city in a private house of which I am the owner, can I draw up a deed of gift for her without her participation if the property is in another city? |
Reply 0
| 5 Alexei | 12/21/2016 at 11:56:02 I was looking for a donation agreement for a residential building with a 3/4 share of land to three grandchildren) I found a more suitable option |
Reply 0
| Anatoly Shaforostov | 07/19/2017 at 01:31:06 The text of the contract is excellent, everything is taken into account in it! Question: If the House Donation Agreement is drawn up formally, does not have any data about the house, land plot, no cadastral data, etc., but is registered without an acceptance certificate, can such a transaction be considered illegal? |
Reply 0
| Alexei | 01/17/2018 at 11:50:09 If not all the land is donated, but how to fill it |
Reply 0
| anat | 01/22/2018 at 18:17:38 well composed sample |
Reply 0
| 5 Inna | 01/23/2018 at 20:25:19 Hello! I want to give my own house to my mother. Can I draw up a gift deed myself without contacting a notary? |
Reply 0
| Alexander | 02/01/2018 at 08:40:27 The information helped. Excellent!!!!! |
Reply 0
| Volodya | 07/15/2019 at 20:25:06 Thank you, good deal |
Reply 0
| Anisiya | 08/05/2019 at 04:51:16 Good afternoon How do we draw up an agreement to donate a share of the rights of a private house to children? |
Reply 0
| 5 Elena | 09.23.2019 at 17:21:09 thank you, very useful information |
Reply 0
| 5 Olga | 12/15/2019 at 18:39:57 Thank you, I liked the agreement. |
Reply 0
| 4 Alexander | 04/06/2020 at 18:43:48 Sorry, but it seems to me that your sample agreement spells out many points in too much detail, for all possible cases in ordinary life. Therefore, he (or it seems to me) is a little boring. If there are good relations between close relatives, many things may not be included in the contract. Such a detailed description of some of your points is sometimes even insulting to the Donor, and for the Donee they are often of no interest. |
Reply 0
| Irina | 07/02/2020 at 20:23:51 thank you, it helped a lot |
Reply 0
| Elena | 09/15/2020 at 09:42:56 The presented sample fully complies with the requirements, and does not contain anything superfluous. I will use this exact template. |
Reply 0
| Hope | 04/01/2021 at 01:14:33 Thank you very much. It helped a lot. |
Reply 0
| 5 Isaeva Tamara | 04/28/2021 at 21:11:36 Thank you for the useful information and help. |
Reply 0
| Tatiana | 05/12/2021 at 18:18:35 Is it possible to challenge a gift deed after registration? |
Personal message | Reply 0
| 5 Vyacheslav Lukyanov Status: Client | 11.11.2021 at 11:21:39 If you need an apartment in the Moscow region, I can recommend you one company that will quickly find such an apartment for you. It’s just that last year we bought an apartment for our son in Lyubertsy. The prices there are quite reasonable! go to their website on the Internet https://www.kvartiranew.ru/nedvizhimost_Moskovskay... Study. I recommend! |
Results and possible refusal to issue a deed of gift
7-10 days after submitting the documentation, the client must appear at the MFC with a passport and receipt and receive a registered deed of gift. Information about the registration has already been entered into the Unified State Registration Register; starting from 2021, it is no longer necessary to issue additional certificates of ownership.
But the deal may be suspended for reasons:
- falsification and forgery of documents;
- the applicant lacks authority to dispose of the property;
- long-term transmission of the necessary information through interdepartmental channels;
- suspension of the transaction by the court and appeal of the deed of gift;
- presence of encumbrances on real estate;
- lack of data about the object in cadastral databases (typical for a land plot).
Suspension of the deed of gift is an interim solution. If during further verification the problems are not eliminated, then the transaction will be denied registration. You can appeal it in court and register the gift deed later in a shortened time.
