Donation of real estate between relatives taxes. Tax on gift of real estate (apartment). Do not indicate the inventory value of the apartment in the gift agreement

The general rules on donation apply to donating an apartment. 32nd Chapter of the Civil Code.

The features are as follows:

Problems with this type of deal

There are no legal problems when making such a transaction, despite the fact that a deed of gift for an apartment is being issued to a non-relative.

A capable citizen can dispose of an apartment at his own discretion and donate his apartment even to a non-relative, unless the law establishes restrictions on this case.

In this case there are none.

Actual problems may arise with relatives, who will naturally be against gratuitous contracts with an outsider and the removal of property from the family.

They may try to challenge the transaction and recognize the donor as incompetent at the time of its completion.

It’s worth preparing for this: get it before making a contract certificate from the IPA(psycho-neurological clinic at the place of residence).

Conclusion of an agreement

So, how to draw up a contract for donating an apartment to a non-relative or donating a share of an apartment to an outsider?

When making a transaction, you can draw up an agreement yourself or use a ready-made form.

As a rule, the contract specifies:

Since state registration is no longer required, the agreement will come into force from the moment it is signed, unless a different period is specified in the agreement itself.

If the donor and the donee agree to involve a notary, the agreement will come into force from the moment of notarization.

As you can see, drawing up a deed of gift for an apartment between non-relatives is no different from a regular gift agreement.

Next stage- appeal to Rosreestr for the recipient to obtain a certificate of ownership.

State registration of transfer of rights

For this purpose, they are submitted to the authorized body (Rosreestr) in accordance with with 122nd Federal Law the following documents:

Documents of the parties to the transaction.
Application for registration action.
Agreement in three copies. One each for the parties and for the authorized body.
If a representative is involved, his power of attorney certified by a notary.
Title and title documents of the donor.
Extract from the house register.
Documents from the Bureau of Technical Expertise (BTI).
Written and certified consent to the transaction of the second spouse.
Consent of guardians or trustees if the donor is incapacitated or has limited legal capacity. Such persons can make a donation, but additional documents are required to make it.
A document confirming payment of the state fee for completing the registration action.

Documents are submitted to the Rosreestr branch(Article 9 of the 122nd Federal Law) or at the MFC(2nd paragraph of the 2nd part of Article 9) personally by the participants, or by mail and using the Internet (Article 16). In these cases, the processing time will be slightly longer.

The registration authority is obliged to take all necessary actions within ten working days(Article 13). During this period, the new owner can receive a certificate of ownership of the donated apartment.

Responsibility for paying tax

In this case, the donee receives the income, and he is also obliged, according to the Tax Code, to pay personal income tax - a tax on the income of an individual.

Since he is not a close relative or family member of the donor, the exceptions of paragraph 18.1 of Article 217 of the Tax Code do not apply to him.

He will have to pay a tax of 13% (Article 224 of the Tax Code) if he is a tax resident and 30% if he is not.

Concept "resident" disclosed in Article 207 of the Tax Code - this is a person who is on the territory of the Russian Federation for 183 consecutive days in 12 months.

It is necessary to distinguish transaction costs from taxes, which the parties may well share. For example, by paying jointly for the notarization of the contract.

A gift agreement to a non-family member or a close relative requires more attention and especially careful execution. In this case, it should be drawn up in as much detail as possible, it is necessary to collect certificates confirming the donor’s legal capacity, and it is also reasonable to allow notarization of the transaction.

The deed of gift, as one of the types of legal transactions, is subject to the taxation system enshrined in current Russian legislation. Since this transaction is completely voluntary and free of charge, the obligation to pay taxes is removed from some categories of citizens, in particular, from close relatives of the donor and consulate employees. For other persons who are not related, filing a tax return and paying a certain amount from the income received (gift) is considered mandatory.

Taxes when donating real estate to a non-relative are calculated based on the amount that a person would have spent on independently purchasing a real estate property, that is, when purchasing with personal funds. Therefore, the stage of determining the price is also important during registration.

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How is the income tax of a donated apartment calculated?

The amount of income tax is calculated from the value of the donated object, and the easiest way is when it is determined by the donor himself, recording it in the gift agreement. But it is important to point out that reducing the tax rate by indicating a very low price in the document is a bad idea. The tax authority is well aware of such nuances and, if it is found that the price is too low, the recipient will be required to pay tax based on the market valuation of the donated real estate. Moreover, such a plan can be disastrous for both parties in the event of litigation involving the donor and recipient.

In the event that the donor has not indicated the price of the gift in the deed of gift, the responsibility to find out it and calculate the amount of the deduction rests entirely with the receiving party. It makes sense to take not the market value, but the cadastral value, which is indicated, first of all, in the cadastral passport of the object. However, if this document was issued more than five years ago, it means that the information about the cost in it is no longer relevant, and you need to make an official request to Rosreestr for a certificate of the cadastral price. Such a certificate is issued free of charge to anyone who wants it; they just need to present their personal passport and give the exact address or cadastral number of the property of interest.

When the cadastral price is too high, which also happens, you have the opportunity to contact an independent licensed appraiser and challenge it. Moreover, according to the law, it cannot be higher than the market price.

Establishing the degree of relationship

When donating any type of real estate, taxes are required to be paid not only by complete strangers, but also by distant relatives of the donor. In the ranks of distant relatives there are such persons as:

Since distant relatives are not exempt from paying tax and pay in the same way as third parties, they do not need to confirm family ties. At the same time, this is extremely important for close relatives.

Birth certificates, legal marriage certificates, adoption documents, personal passports with appropriate marks in them, and so on serve as confirmation.

The tax on real estate donated of any type is always paid by the receiving party. The donor himself is freed from any financial obligations, since he gives away his real estate free of charge. Accordingly, no penalties are provided for him if the donee does not pay tax on the gift.

What is the tax on donating an apartment to a non-relative?

In Russian legislation, preferential conditions are provided exclusively for the donor’s closest relatives, therefore distant and non-relatives are absolutely on an equal footing in this matter. The tax on donating real estate to a non-relative in Russia is 13% of the total assessed value of the gift. However, if the donee is stateless or is a citizen of another state, that is, not the Russian Federation, for him this amount is 30%.

Considering the cost of real estate, we can immediately say that these are quite significant amounts, so you should be prepared for large expenses, despite the fact that you are receiving a gift.

On what value of the object is the tax calculated?

As already mentioned, the tax on the gift of real estate will be determined based on the value of the gift: either indicated in the gift deed itself, or in the market, or cadastral. That is, if the price of a donated land plot is 4 million rubles, it is from this that 13% is deducted to the state or 30% from non-residents.

Moreover, no one from the category of beneficiaries is exempt from paying in this case. This means that the obligatory single percentage is withdrawn from pensioners, and from disabled people, even the first group, and from minors, and so on. Everyone must pay in full.

In accordance with Chapter 23 of the Current Tax Code of the Russian Federation, there is no single document on the basis of which the amount of taxation is based. The donation of any real estate itself is recognized as the receipt of income by individuals.

Procedure for paying real estate gift tax

According to the current rules, the procedure for paying tax in a gift transaction includes calculating the amount of personal income tax, filling out and submitting a declaration to the Federal Tax Service, as well as the actual fact of payment before the due date. You can submit the declaration in person by filling out a form issued by the responsible employee or entrusting this task to a specialist for a fee, as well as in electronic format via the Internet from the official website of the tax authority.

Documents for filing a declaration

Of course, one declaration in form 3-NDFL to the tax service is not enough. In order to correctly pay the tax on the accepted property, the following documents must be attached:

Personal passport of the donee (payer);
Taxpayer identification number;
The real estate gift agreement itself;
The act of acceptance and transfer of the object, if it was issued (optional);
Confirmation of acceptance of the gift (this may be a title document, an extract from the Unified State Register of Real Estate);
A document on the basis of which the value of the object is indicated (for example, a certificate from Rosreestr about the cadastral value).

This is a standard list; as a rule, nothing additional will be required from you in this case.

Where can I pay tax?

The recipient, who is not a relative of the donor or is a distant relative, undertakes to pay the calculated tax when donating real estate on time and immediately in full. When submitting a 3-NDFL declaration in person to the territorial office of the Federal Tax Service, the employee responsible for its receipt will give you a receipt with payment details in the form of a paper document. This receipt may be mailed to you after your submission has been reviewed.

If you have lost your details or under any other circumstances, you can view them on the official website of the tax service, which was mentioned above. Please note that you need the details of your territorial branch of the Federal Tax Service. With the details in hand and knowing the required payment amount, go to any bank to pay.

Deadlines

Regardless of the deadline for accepting a deed of gift for real estate, a completed tax return must be submitted by April 30 of the following year. Moreover, it must be submitted even if there is nothing to pay. Failure to comply with these requirements will result in penalties and fines.

There is a time interval between filing the 3-NDFL declaration and directly paying the tax on property donated to a non-relative. That is, it is not necessary to rush between property and the tax burden at the same time. The agreed amount for donation must be paid before July 15 of the same year when the declaration was submitted.

Tax deduction

The amount of taxes under a real estate gift agreement that has entered into force for the average Russian citizen is still quite high. Even if we take as an example a simple one-room apartment worth 920,000 rubles, the Federal Tax Service will have to pay 13% of this amount for it, that is, 119,600 rubles. For this reason, many are interested in the possibility of applying for a tax deduction, which allows them to return part of this money after payment.

This is done by contacting the Federal tax authority at your place of residence. An application is written, to which is attached a 3-NDFL declaration, title papers, a gift agreement, a property valuation act, and expense receipts. Since the process is quite delicate, you may not be able to figure it out on your own, so it is better to immediately consult with a lawyer experienced in such matters.

Fine for non-payment

To understand what kind of fine you may face if you fail to pay or submit a declaration, let’s consider three types of administrative offenses on the part of the donee.

Situation	What are the consequences
The receiving party is a close relative of the donor, and submits the declaration later than April 30	Fine in the amount of 1000 rubles (Article 119 of the Tax Code of the Russian Federation).
The donee, a distant or non-relative, fails to submit a declaration on time	If applying independently, 5% of the assessed value of the property for each missed month, but the final fine cannot be more than 30%. If you were brought to justice on the initiative of the Federal Tax Service - 20% of the value of the gift. In case of intentional evasion - 40% of the price of the donated property. In addition to the tax and fine, a penalty in the amount of 1/300 of the refinancing rate. When donating an object for which the tax value exceeds 600 thousand rubles, you may incur criminal liability for overdue time.
3-NDFL has been submitted, but the amount has not been paid by July 15	1/300 of the national bank's refinancing rate for each day of late payment.

Is it possible to avoid paying real estate gift tax?

It should be noted right away that it is legally impossible to avoid paying taxes on any type of real estate donated by law, unless you took care of this in advance, before completing the transaction itself. In this situation, we are talking about legal, but very difficult methods in terms of time and additional funds.

The first thing that comes to mind for many citizens is the execution of an imaginary purchase and sale transaction. The bottom line is that the donor acts as a seller, selling the real estate to a distant or non-relative who, as a buyer and not a recipient of income, is exempt from taxation.

The tax burden falls on the seller, but if the property sold was owned by him within the last three years (or five years if ownership arose after 2016), you can later apply for a tax deduction and get your money back. This is not an easy scheme, and it is better to obtain legal support.

The second option is easier to understand. If you want to give an object to a non-relative or, more often, to a distant relative with whom you have a common relative who is legally close to you, you can do two transactions. For example, you want to give a house with a plot to your niece, but you don’t want her to pay a huge tax (in this case, for both the house and the land), you can first give them to your niece’s parent (your brother or sister), who will give them them further to their daughter. Thus, no one will pay tax.

Is it possible to refuse a gift?

Despite the fact that the object of the gift agreement is a gratuitous gift, it is still a transaction in which there are two parties: the donor and the receiving party. Since real estate is required to pay tax, and administrative or criminal liability is provided for failure to comply with this rule, you cannot give a person anything against his will. In other words, there must be consent to the transaction from both parties - the donor voluntarily alienates his property, and the donee voluntarily accepts the object.

Just as there is a right to accept a gift, there is also a right to refuse it, which is enshrined in Article 573 of the Civil Code of the Russian Federation. The refusal must be issued exclusively in writing and in the presence of a notary. The reason for the refusal may not be stated, but the refusal is always complete; it is impossible to partially accept anything.

However, it is important to keep in mind that if you refuse, the donor has the right to demand financial compensation from you for the losses that were caused to him by your decision.

Taxes when donating a share of property

According to the law, a deed of gift can be issued not only for all taxable real estate in general, but also for its share. This is true not only in the case when the donor owns only part of the property, but also when he simply wants to transfer only this part or donate several parts to several persons.

When accepting a share of property, you will accordingly have to pay tax on the gift of this share of real estate. For example, the owner alienates half of his apartment to you free of charge. The cost of the apartment is 2.5 million rubles, which means the price of half of it is 1 million 250 thousand rubles. Having accepted such a gift, you will be required to pay 13% of these 1,250,000 rubles (if you have Russian citizenship), or 30% (if you are a non-resident).

Give or sell: the risk of a fictitious transaction

Referring to Article 170 of the current Civil Code, the law defines the concept of a fictitious transaction regarding real estate. This is essentially the trick mentioned above to avoid paying taxes on a gift deed.

If the farce becomes known, the deal may be declared invalid. That is why it is so important to approach this issue very carefully and seek the help of legal specialists in order to minimize the risk and, if possible, avoid it altogether. This is especially important when, during the execution of such a fictitious transaction, someone’s rights are infringed, which becomes the reason for going to court.

However, besides the fact that your negligence may cause the cancellation of contracts, the law does not provide for any legal consequences for this violation. In fact, everything is simply returned to its place, that is, the property is returned to its original owner (donor-seller).

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Thus, a deed of gift for an apartment is always drawn up in writing. Additionally, when drawing up an agreement for donating an apartment to a stranger, it is necessary to enter into it all the data about the transferred property - location, address, floor, number of rooms, area, condition, document data from the BTI, shortcomings and other individual characteristics of the object. Transfer of real estate, according to Art. 556 of the Civil Code, carried out under a transfer deed. It is advisable to duplicate the above data about the transferred apartment in it as well. As you know, apartments are included in the list of objects upon receipt of which the donee becomes obligated to pay personal income tax (clause 18.1 of Article 217 of the Tax Code). Tax, according to Art. 40 of the Tax Code, is calculated from the market value of the property, which, based on the above, must be indicated in the deed of gift.

Is it possible to draw up a gift deed for a stranger?

But there are situations when lonely elderly people arrange an apartment as a gift to complete strangers. This is most often due to the fact that they are cared for by neighbors, social workers, and private individuals.

There is an agreement between them that lonely old people are under the supervision and care of strangers, and as payment for services they transfer their property to them. Such an agreement has two sides to the coin:

Executing a gift agreement is an advantageous offer for the recipient.
Compared to the cost of housing, the costs of registering property are relatively small: state duty for registration actions and income tax in the amount of 13% of the market value of the apartment.
On the other hand, this is a rather dangerous real estate transaction for the donor himself.

Giving to a stranger

Cases of donating land shares require special attention. According to Art. 12 Federal Law No. 101 dated July 24, 2002, their alienation is permissible only in favor of the same shareholders as the donor.

To donate it in favor of any other stranger, you must first carry out the procedure for allocating a plot of land on account of the land share belonging to the donor (Article 13 of Federal Law No. 101). Tax on gifts between strangers As is known, income received in cash and in kind as a gift is exempt from income tax.

An exception to this rule is when receiving real estate, vehicles, stocks, shares and interests as a gift. When strangers receive such gifts, they become obligated to pay 13% personal income tax if the recipient is a tax resident of the Russian Federation, and 30% personal income tax if the recipient is not (Art.
224 NK). According to Art.

How to properly formalize the donation of an apartment to a non-relative?

Family relationships Who pays what taxes when donating real estate? This question is extremely simple to understand. You just need to know some of the features of this process.

Attention

According to all the rules that third parties pay. Not everything is so complicated in this system. If, for example, someone wanted to give real estate to their beloved aunt, she would have to pay a certain amount as tax.

Info

After all, aunts, uncles and other family members do not belong to the category of close ones. This needs to be taken into account. Strangers There is also a tax on the gift of real estate to a non-relative.

In most cases, no one is exempt from paying it.

Tax on gift of real estate to non-relatives: features

A capable citizen can dispose of an apartment at his own discretion and donate his apartment even to a non-relative, unless the law establishes restrictions on this case. In this case there are none. Actual problems may arise with relatives, who will naturally be against gratuitous contracts with an outsider and the removal of property from the family.

They may try to challenge the transaction and recognize the donor as incompetent at the time of its completion. It is worth preparing for this: before concluding the contract, obtain a certificate from the PND (psycho-neurological dispensary at your place of residence). Conclusion of an agreement So, how to draw up an agreement for donating an apartment to a non-relative or donating a share of an apartment to an outsider? When making a transaction, you can draw up an agreement yourself or use a ready-made form.

For free?! what is the tax on gift agreement

Otherwise, such an agreement is recognized by the court as a sham transaction and can be terminated. Where is the gift deed executed? The deed of gift is registered in the multifunctional center, registration and cadastral chamber.

Participants sign an agreement with the registrar and pay a state fee. In the future, the recipient must declare his income and pay tax.

The amount of state duty and tax varies depending on the relationship between the parties to the transaction. Necessary documents First of all, you need a correctly drawn up gift agreement.

The number of its copies corresponds to the number of participants. An additional copy is required for Companies House. The law provides the following list of documents for a deed of gift for an apartment in 2018.

How to properly draw up a deed of gift for an apartment

Such persons can make a donation, but additional documents are required to make it.

A document confirming payment of the state fee for completing the registration action.

In addition, the agreement must regulate the procedure for transferring the gift to the donee. In particular, the conditions under which it is transferred to an outsider, the method of its transfer, the timing of delivery, additional documents, procedures, third parties involved, etc. must be established. If a gift has hidden defects that threaten the health and property of the recipient, the donor is obliged to warn him about them (Article 580 of the Civil Code). In order to avoid subsequent debates on this matter, it is advisable to report such shortcomings in the text of the contract.

As a result, the gift agreement between strangers is sealed with their signatures. Example K saved the life of citizen B. As a token of gratitude, the latter gave K.

sport bike. Since B. handed over the vehicle on the same day, they decided to conclude the agreement orally (clause 1 of Article 574 of the Civil Code). Having taken the motorcycle, K. could not find time to register it with the traffic police.

The procedure for registering a deed of gift

Likewise, a minor owner of a home does not have the right to sell it without the consent of the parents (or guardians in the absence of the former) and the guardianship council. Concluding a deed of gift for an apartment with a relative Registration of a deed of gift for an apartment between relatives has its own characteristics.

The main difference is the amount of state duty and tax on income (donated apartment). If the donee is the donor’s son, daughter or spouse, the amount of the duty is 0.3% of the housing price (minimum 300 rubles).

For other categories, the state duty is 1% (if the apartment costs up to 1 million rubles) and 0.75% plus 10 thousand rubles. at a cost from 1 to 10 million rubles. The law stipulates that these amounts are paid by the donee, but in fact both parties to the transaction can participate in the payment.

The tax amount for “non-relatives” is 13% of the value of the donated apartment.

How to give an apartment to a close relative

The donor transfers free of charge the apartment belonging to him to the address: city, street, house, building, apartment number.” Next, all the characteristics of the transferred property are listed: how many rooms, floor, size of area, etc.). If a deed of gift is issued for a share in an apartment, the wording may be as follows: “1/8 share in the ownership of the apartment is transferred, to the address...”.

The only difference in the registration of donating an apartment and a share is in the designation of the item, and everything else, including the registration procedure, is the same.

A document on the basis of which the donor acquired the right of ownership, for example: a sales contract No. dated or an exchange agreement or a certificate of inheritance.
The donor's guarantees that the apartment is not under arrest or prohibition, that no unauthorized residents are registered in it, etc.
The procedure for transferring an apartment.

Registration of a deed of gift for an apartment between relatives

Also, if a deed of gift is issued to an incapacitated person, then all documentation of acceptance of the gift is confirmed by the signature of the guardian.

Both parties must express full consent to the transaction.
Property is accepted as a gift only during the life of the donor. Otherwise, the apartment is an inheritance, which changes the conditions for registering it as the property of the new owner.

Failure to comply with one of the above conditions allows you to cancel the transaction. How is a deed of gift drawn up between relatives? Registration of a deed of gift for an apartment between relatives is carried out on a general basis. They are subject to the same requirements as when making a transaction between strangers. There is a small circumstance here that allows you not to register a document with a notary.

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Moscow and region

St. Petersburg and region.

Federal number

From the point of view of the law, receiving such an expensive gift as an apartment is regarded as additional profit, income, and all income, as we know, is taxed. Therefore, the question of whether there is a tax on the gift of an apartment disappears immediately. A donation is a two-way transaction, as a result of which property is alienated - ownership rights to it are transferred to the recipient of the gift, after which he becomes the full owner of the object of this transaction.

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Do I need to pay tax when donating real estate?

As soon as the recipient has accepted the gift, his wealth is automatically increased by the amount of the value of the object of the gift, for which, according to Russian legislation, he is required to pay personal income tax (personal income tax). The amount of tax is determined individually in each individual case, since the amount of personal income tax is influenced by several factors, taking into account the norms and requirements of the tax legislation of the Russian Federation when calculating.

Each rule has its own exceptions, so in this case you can avoid tax if you fall into one of the categories that, by law, have the right not to pay personal income tax. The Family and Tax Codes of the Russian Federation define a list of categories of persons who are legally exempt from paying taxes. According to Article 217 of the Tax Code of the Russian Federation (clause 18.1), these include:

spouses;
grandfather, grandmother of the donor;
mother and father or adoptive parents;
children, including adopted children;
grandchildren of the giver;
brothers and sisters (both from both parents and from one of them);
Consulate employees and their family members.

But here too there is an exception, or rather a condition under which these people can be exempt from paying taxes. If one of the above persons, after taking ownership of the object within the first 3 years, decides to sell it, then this person is automatically deprived of such a privilege.

Almost any valuable object can be given as a gift, but only certain groups of “gifts” are subject to tax obligations by law. The following donation items are subject to taxation:

real estate (apartment, country house, dacha, land plot, etc.);
vehicles whose value exceeds the amount established by law and which are subject to mandatory registration with the relevant authorities (passenger car, truck, agricultural machinery, motorcycle, etc.);
shares in real estate;
cash;
securities (bonds, shares, certificates, etc.).

Attention! If the object of the donation is a land plot with a house located on it (it is impossible to separate them), then two objects will be taxed at once - both the house and the plot.

Donating real estate to a relative

The answer to the question of whether it is necessary to pay tax when receiving an apartment from close relatives on the basis of a gift agreement depends on the degree of relationship between the parties to the transaction. According to the law, family members of the donor and his close blood relatives are exempt from paying personal income tax. A complete list of them can be found in the RF IC and the RF Tax Code. Those who do not fall into one of these preferential categories are required to pay tax on the same basis as everyone else.

To take advantage of your privilege, receive an exemption and not pay personal income tax when donating an apartment to a blood close relative, it is not enough to simply declare a relationship with the donor. This fact must be confirmed without fail by a document, which will not only prove the words of the donee, but also determine the degree of relationship. The only expenses that relatives accepting the gift will have to bear are the state fee and, if necessary, the services of a notary.

Important! In some cases, it is not so easy to prove kinship, so you may need not one document, but several (for example, passports and birth certificates, plus a certificate of family composition, etc.).

Alienation of real estate in favor of third parties who are not related to the donor is not as common as the transfer of ownership of real estate between relatives, but still occurs in practice.

Important! A gift agreement is prohibited by law between legal entities, but between an individual and a legal entity this type of agreement is acceptable.

Sometimes it happens when children, not wanting to care for their elderly parents, hire a nurse and forget about their direct responsibilities to those who gave them life. And old people are sincerely grateful to the person who looks after them in their old age. And, wanting to thank this person, they formalize their property as a gift. It was possible to simply leave a will and transfer ownership rights through inheritance, but they have direct heirs who can challenge it and then the person caring for the elderly will be left with practically nothing.

Every capable citizen has the right to donate property to any person or legal entity at his own discretion, with the exception of persons on whom the donor was in any way dependent before the transaction:

doctors;
social workers;
employees of educational institutions (kindergartens, schools, lyceums, gymnasiums, etc.).

The following categories of persons cannot act as donors:

under 18 years of age;
declared incompetent;
who are not the legal copyright holders of the object being donated.

If a minor (or his representative) and an incapacitated citizen cannot act as a donor, then the law allows that they can be donees. In the case where the recipient of the property benefit is a child, he himself will not be able to accept the gift. This can only be done:

natural father or mother;
guardian or trustee;
representative of the guardianship authorities.

Attention! In the case where the second party to the donation transaction (the donee) is an incapacitated person, such an agreement for donating an apartment to a non-blood relative can be challenged in court by close relatives (heirs) of this person if they are able to prove that the person was incapacitated at the time of execution of the agreement. In the absence of claims from the donor's relatives, the contract will be recognized as valid.

In all cases when a gift agreement is drawn up in favor of a non-relative, tax payment is required (that is, when the donor and the donee are not related or married), with the exception of transactions when the recipient of the gift is an employee of the Consulate or a member of his family .

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Type and rate of tax

Article 228 (clause 7.1 and clause 7.2) of the Tax Code of the Russian Federation states that all persons accepting property as a gift from a person with whom they are not close relatives are required to pay personal income tax (NDFL) to the state treasury. The tax on the gift of real estate to a non-relative is calculated based on the cadastral value of the gift directly to the donee himself.

The tax rate is:

for residents (residing permanently in Russia - at least 183 days a year) - 13% of the value of the property;
for non-residents (foreigners) – 30%.

Important! Foreigners can also be residents if they have received a residence permit and permanently reside in Russia. Also, residents are considered persons who do not have citizenship and who live more than 183 days a year in the territory of the Russian Federation.

What amount is taxed on?

Since the calculation of the personal income tax amount is the responsibility of the taxpayer, he should know that when calculating:

other tax benefits that the recipient has in everyday life are not taken into account, except for the benefit that completely exempts certain categories of citizens from paying personal income tax;
the tax base (the amount from which the tax is calculated) must be considered the current market value of the transaction object (it must be determined by independent real estate valuation experts);
If, during a purchase and sale transaction, each person has the right to a tax deduction once in his life, then when accepting property as a gift, he cannot count on a deduction, since this is not provided for by law.

According to Article 23 of the Tax Code of the Russian Federation, there is no specific document that can be taken into account when determining the amount for calculating the tax. And paragraph 3 of Article 54 of the same code states that individuals (donees) can take data from information provided to them by authorized organizations and citizens.

Based on this information, it can be assumed that to calculate the amount of tax when donating real estate to a non-close relative, it is permissible to use not only data from expert opinions, but also a certificate indicating the cadastral value, as well as the BTI inventory assessment. In this case, it is worth considering that information obtained from different sources may differ, which may cause disputes with the Federal Tax Service, even leading to the case in court.

Payment procedure

Many people are interested in how the gift of real estate (apartment) is taxed. This year there were no changes in tax legislation regarding personal income tax. The procedure and procedure for collecting taxes on donated real estate remain the same as last year. To fulfill your own debt to the state and timely payment of taxes under a real estate gift agreement, you must:

calculate the exact amount of recovery based on the opinion of experts assessing real estate;
fill out a tax return and send it to the Federal Tax Service (not urgently, but certainly before April 1 of the following reporting year);
until 15.07. the next year, after the year in which they were received as a gift (real estate objects), pay tax to the state treasury according to the details received from the Federal Tax Service inspection.

Attention! Today, it is possible to fill out an electronic 3-NDFL declaration on the website www.nalog.ru.

In case of evasion of tax under a gift agreement or late payment, the donee is liable before the law. Various preventive measures may be taken against him.

Table. Responsibility for failure to fulfill tax obligations.

Violation	Fine
The donee did not submit a 3-personal income tax return to the tax authority or sent it after the deadline established by law	5% of the personal income tax amount for each month of delay, but not more than 30% (that is, if 8 months were overdue, the amount of the fine will still not exceed 30% of the tax amount on the gift deed for the apartment), Article 119 of the Tax Code of the Russian Federation
The recipient of the gift evaded paying tax and did not submit a tax return to the inspectorate	20% of the amount of tax collection, Article 122 of the Tax Code of the Russian Federation
The deadline for paying the tax on the apartment donation agreement is overdue, but the declaration was submitted on time	There are no penalties, but a penalty is paid in an amount equal to 1/300 of the key rate of the Central Bank of the Russian Federation, which is 9.25%

Attention! In addition to fines, a violator of tax laws regarding taxation when donating an apartment is also required to pay a penalty for late payments.

Tax deduction for donating real estate

If a gift agreement is drawn up for a non-blood relative or family member, then the recipient of the gift has the right to claim a tax deduction. If a deed of gift is drawn up in favor of a blood relative, no gift tax is paid, and accordingly there can be no question of a tax deduction.

The donor, by transferring ownership of the property to a third party, does not receive any financial or material benefit, therefore he is also exempt from paying tax. But he has every right to demand a tax deduction in the amount of 2 million rubles. from the acquisition of this real estate by himself under a purchase and sale agreement. In this case, it does not matter whether he sells the housing, or gives it as a gift, to a relative or to a stranger (organization).

Example . Petrova M.I. I bought myself a two-room apartment for 3 million rubles, and soon decided to draw up a deed of gift for it in favor of my nephew, who is not a close relative, that is, his property benefit in this case is taxable. The donor's nephew is obliged to pay personal income tax upon receipt of the apartment as a result of donating it to a non-close relative in the amount of 13%. And the owner of the apartment can return part of the cost of the apartment. The tax deduction will be 2 million, since this is the maximum benefit amount established by Russian legislation. This means that the donor will be able to return 260 thousand rubles. (2 million × 13%).

According to the legislation of the Russian Federation, the gifted person cannot count on a tax deduction unless he decides to sell the donated apartment within the first five years after taking ownership. In this case, he can claim a tax deduction in the amount of 1 million rubles, so when selling real estate, the donee, taking into account the deduction, will have to pay tax not on the full cost of the apartment upon sale, but on an amount less than 1 million rubles.

Example. Sidorov O.S. received from Petrova M.I. donated an apartment and after a couple of years decided to sell it for 2.5 million rubles. He is entitled to a tax deduction of 1 million rubles. Therefore, he will calculate the amount of personal income tax that he will have to pay to the treasury from the amount of 1.5 million rubles. (2.5 million rubles – 1 million rubles). The amount of income tax for Sidorov O.S. will be 195 thousand rubles.

Despite the fact that the gift of property is subject to personal income tax, to a greater extent this transaction is very beneficial for the recipient of the gift. After all, for only 13% (30%) of the actual price of the property, paid in the form of tax, he becomes the absolute copyright holder of the object of the transaction, while during the sale and purchase, he would have to pay the full cost of the apartment or other property.

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Many people have heard about property tax. However, as often happens, there are a number of issues in this matter that are incomprehensible to the majority of the population. For example, many people are interested in whether they need to pay a gift tax in 2019.

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When receiving real estate as a gift, the tax base will be:

Market value of real estate. It is calculated at the time of the transaction and compared with the cadastral one.
Negotiable. Its value is indicated in the donation agreement, but it cannot exceed the market value by more than 20%, but cannot be reduced by more than 20%. These indicators were relevant until 2016. Now the contractual value has also been equalized with the cadastral value.
. After January 2016, the value cannot be less than 70% of the cadastral value. The exception is the case when this indicator is unknown or the amount of the property is less than 1 million rubles.

When donating part of an apartment or house, the tax amount is calculated according to the donated share of the value of the property at a rate of 13%. If the value is not indicated in the gift agreement, the tax will be calculated from the cadastral value.

It should not be forgotten that the donee pays the tax, not the donor. This is due to the fact that the donor does not receive any income from this transaction.

If, after completing a gift transaction, the donor receives a letter requiring him to declare income, he must submit an explanatory note to the tax authority and attach a copy of the gift agreement to it.

Many citizens have a reasonable question about how to determine the value of a gift, and, accordingly, the amount of income tax. Often the value of the gift is indicated in the gift deed. In this case, this value is used as the amount of income received. In other cases, the market or cadastral value of the object is taken as this indicator.

If a citizen disagrees with the declared cadastral value of real estate, he has the right to try to challenge the decision of the tax inspectorate in the manner prescribed by law. To clarify the cadastral value, you must contact Rosreestr or look at this information in the cadastral passport of the property.

Who is exempt from paying?

According to the Tax Code, real estate gift tax is not paid in the following cases:

when receiving a gift of money or property that does not relate to real estate, vehicles and securities;
receiving property from a close relative or family members.

We should not forget that if a close relative decides to sell the donated property within 3 years after receiving it, he will be required to pay 13% personal income tax.

Bid

If a gift transaction was made between individuals who are not closely related, they have an obligation to pay contributions to the budget. The process is regulated.

citizens carry out their activities independently. The income received and the tax rate will be affected by:

13% for tax residents of the Russian Federation;
30% for persons not included in the above category.

We should not forget that not only citizens can be recognized as tax residents. For example, a foreigner who has received a residence permit in the Russian Federation and lives in the country for more than 183 days a year will be considered a resident.

On the contrary, if a Russian has a residence permit in another state and spends less than six months a year on the territory of the Russian Federation, he will not be considered a resident.

You should also not forget a number of nuances:

persons who are entitled to benefits for the payment of other taxes are not exempt from this tax;
to determine the tax base, it is worth taking into account the market price of the premises;
There are no deductions when paying this contribution to the budget.

The legislative framework

The process of collecting this tax is regulated by the Tax Code of the Russian Federation. The Code establishes the amount of contributions to the budget and the specifics of depositing funds.

Gift tax

The transfer of various property from one person to another free of charge is called a donation. According to the Tax Code of the Russian Federation, when performing this operation, a citizen receives a certain type of income.

In this case, income is the benefit that a person received from saving money that could have been spent on purchasing the property in question.

After registering the apartment in the Unified State Register of Real Estate under the name of the new owner, the need to pay tax arises.

To a relative

Persons who are closely related may not pay personal income tax after the act of donation has been completed. The list of close relatives is approved in the Family and Tax Code of the Russian Federation.

According to this, it is impermissible to include relatives other than those specified in the law in the family for the purpose of tax exemption. At the same time, the decision of the tax inspectors will not be influenced even by the fact that citizens live in shared living space or other features.

Not a relative

A citizen who owns real estate of various types has the right to transfer it to any individual or legal entity.

Tax on gifts of real estate by non-relatives will be charged. There are no benefits or other concessions provided in this case.

If a person owns part of the property, he also has the right to dispose of it at his own discretion. In this case, the citizen has the right not to notify other property owners about his decision.

When donating a share you must:

draw up an agreement that will accurately indicate the size of the share and describe the property;
if the donor is a minor, it is necessary to obtain the consent of the guardianship authorities and the legal parent or guardian;
You will need to sign an agreement and register with Rosreestr.

Declaration and payment procedure

To pay personal income tax you will need:

calculate the tax amount based on the value and size of the property;
submit the completed declaration to the tax department no later than April 1;
make payment of tax to the budget by July 15.

Samples of filling out the 3-NDFL declaration can be viewed on the Internet. After this document has been completed, you must contact the tax office at your place of registration. You can submit your tax return in person or by mail.

Responsibility

If the tax is not paid on time, the person may be held liable. It can be of the following types:

If the funds were not deposited in a timely manner, or the citizen did not submit a declaration within the prescribed period, penalties may be applied to him. The amount of the penalty is 20% of the amount deducted to the budget. Additional penalties will apply. They are charged for each day of delay.
If the declaration is submitted on time, but the deposit is late, the person must pay a penalty.
If the declaration is not submitted within the prescribed period or is not submitted at all, the citizen may be fined 5% of the total tax amount.