I want to give an apartment to my brother, but I live there and am registered, do I need to check out of the apartment, does my brother seem to be okay with my continuing to live in it? You can continue to live in this apartment after the transaction is completed, however, you need to register this in the deed of gift itself. Do you have any questions? To the on-duty lawyer The lawyer analyzes your question The lawyer contacts you Your question is resolved! Advantages:

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15 minutes - average response rate 53 consultations today 23,632 consultations completed in total Popular Gift taxes Donated property, in accordance with the rules of the Tax Code, can generally be considered income for which it is necessary to pay income tax (NDFL).

Gift of property to a brother or sister

Conclusion In conclusion, considering the issue of the possibility of making a gift between brothers and sisters, we draw attention to the following nuances:

1. Donation between such relatives is carried out according to the general rules specified in Chapter 32 of the Civil Code of the Russian Federation.
2. When donating real estate, it is necessary to comply with a simple written form of the agreement and the state registration procedure for the transfer of ownership of the object.
3. Full and half siblings are close relatives and therefore are exempt from taxation.

Question - Answer I have owned an apartment for 2 years, do I need to pay any taxes when donating it from sister to sister? If you and your sister are related, then she will not have to pay tax on the income received (clause 18.1, clause 1, article 217 of the Tax Code of the Russian Federation).
A donation involving real estate must be presented in a simple written or notarial form (Article 574 of the Civil Code of the Russian Federation). At the same time, notarization is not mandatory until the parties themselves want it (Article 163 of the Civil Code of the Russian Federation).

• In addition to observing the deed of gift form, the transfer of ownership under it is always subject to the state registration procedure (Federal Law “On State Registration of Rights to Real Estate and Transactions with It”). In this case, the recipient will have to pay a state duty, the amount of which is 2000 rubles (clause
  22 clause 1 art. 333.33 of the Tax Code of the Russian Federation - Tax Code of the Russian Federation).

Tax on gift of real estate to relatives and non-relatives in 2017-2018

A gift agreement signed between a brother and sister or a sister and sister is essentially a gratuitous and free transfer of property. It doesn’t matter whether they are related or have only one common parent. One way or another, they are close relatives.

In addition to tax exemption, relatives also have the right to special rates at the notary. Next, we’ll look at how to correctly draw up a deed of gift for an apartment in the name of your sister, how to register it, and whether it can be challenged. What it is? A deed of gift for a sister can be concluded orally if the donation concerns inexpensive items or property, but most often it is made in writing.

It is mandatory to draw up a gift agreement if the transaction concerns an apartment, house, land or car, because they must be registered with the relevant authorities, and they cannot be challenged.

Gift agreement brother sister tax

When donating a share, its size.

• Gift deeds for an apartment usually contain special conditions, which may include information about title documents (certificate of ownership), a link to state registration, a list of persons retaining the right to reside in the apartment and the right to use it, information about encumbrances, restrictions, etc. .d.
• The gift agreement may also indicate the degree of relationship existing between the donor and the recipient.
• The value of the transferred property (indicated for tax purposes and in notarial form) is inventory value, or by agreement of the parties.
• An act of acceptance and transfer of the apartment (not mandatory) can also be drawn up as an annex to the deed of gift, confirming the actual fulfillment of the terms of the agreement.
• A gift agreement is also characterized by an indication of the rights and obligations of the parties to the transaction.

Rules for registering a deed of gift for a sister

Home / Who should I give it to? / Gift by individuals / Close relative / Brother or sister Russian law recognizes brothers and sisters as close relatives. It is noteworthy that these include both full and non-half-siblings (with the same father or mother) brothers and sisters. The presence of kinship makes donation between them quite profitable - it exempts the donee from income tax, is the basis for the application of a special notary tariff, etc.

In addition, the transaction itself is easy to complete and formalize, which makes it an excellent legal instrument for the gratuitous transfer of property to a brother or sister. Registration of a gift to a brother or sister A gift in favor of a brother or sister is formalized by a standard civil law agreement - a deed of gift (Article 572 of the Civil Code), which, in cases of its execution simultaneously with the commission, can be concluded orally (Clause 1 of Art.

Forbidden

Attention

Question Are there any benefits for the state duty for state registration of real estate after the gift of an apartment from a brother to a sister? Answer The only category of persons for whom state duty benefits are provided for state registration of real estate are the poor, recognized as such in the manner prescribed by law. In your case, you will have to pay its standard size, which, according to Art. 333.33 Tax Code is equal to 2 thousand rubles. Do you have any questions? 3 important reasons to use the help of a lawyer right now Fast Prompt response to all your questions! Qualitatively Your problem will not go unnoticed! Practicing lawyers communicate with you reliably! Ask a lawyer a question online! Scheme of our work Question You ask questions to the duty lawyer.

Lawyer A lawyer analyzes your question. Contact A lawyer will contact you. Solution Your issue is resolved. Question You are asking questions to the duty lawyer.

Nuances in the gift agreement between brother and sister

Donating an apartment to a brother or sister Since an apartment is real estate, donating it in favor of a brother or sister will be associated not only with their legal status, but also with the peculiarities of civil circulation of real estate. The first thing to remember in this case is that the transfer of rights to real estate is subject to mandatory state registration (Article 131 of the Civil Code). Additionally, state registration of real estate, carried out after donating an apartment to a brother or sister, is carried out by Rosreestr authorities or Multifunctional centers in accordance with Federal Law No. 122 of July 21, 1997.

For its implementation, applicants are charged a state fee, the amount of which is 2 thousand rubles (clause 22 of article 333.33 of the Tax Code). The registration procedure requires the provision of documents, including an apartment donation agreement.

Important

Civil Code, notarization will confirm the legality of the concluded agreement. Gift from brother to brother As already mentioned, full and half-brothers, according to Art. 14 SK are close relatives to each other. In this regard, donations between them have tax advantages.

Please note: To realize this tax advantage, when drawing up a deed of gift between brothers, the agreement must indicate the existence of a relationship and attach documents confirming it to the agreement. In the future, at the request of the tax authorities, these documents must be submitted to the Federal Tax Service at the place of residence of the donee. However, this is not required if the contract is certified by a notary - in accordance with clause 6 of Art. 85 of the Tax Code, the notary is obliged to independently notify the tax authorities about the certification of deeds of gift, indicating the degree of relationship between the parties to the transaction.

At the same time, the tax rate changes depending on whether or not the taxpayer is a tax resident of the Russian Federation (determined based on the actual presence on the territory of the Russian Federation for 183 days within 12 months - Article 207 of the Tax Code of the Russian Federation). Thus, as a general rule, any income is subject to taxation. In turn, Art. 217 of the Tax Code of the Russian Federation (clause 18.1 clause 1) contains such exceptions for a transaction involving the gift of property.

In particular, income received from:

• in cash and in kind, unless it is related to vehicles, real estate, shares, interests and shares;
• close relatives of the donor in any case.

Attention Based on the above, full and half-siblings are exempt from paying personal income tax, although they are beneficiaries of the gift.

Is a gift of real estate from a brother to a sister subject to tax?

Info

Registration of an agreement Is it necessary to register a deed of gift? Of course. After you have managed to draw up a donation agreement for an apartment, a house or its share, you must contact the registration authority: Rosreestr or MFC, where the recipient can receive a certificate of ownership. To register a deed of gift, you must present a gift agreement, which must not contain errors.

It must contain a detailed description of the property being donated:

• the exact address;
• floor and number of storeys of the building;
• number of rooms;
• the presence of a loggia or balcony;
• area, etc.

In addition, you will need data from technical and cadastral passports. When undergoing state registration, a party is selected that will bear all costs. Usually this party is the recipient.

Example Citizen A decided to give his brother B an apartment that he bought after marrying citizen C. In order to confirm the legality of the concluded agreement, A suggested that his brother have the agreement certified by a notary, to which the latter agreed. Having visited the notary, A learned that in addition to the documents he had collected, in accordance with paragraph 3 of Art. 35 of the SK, he will also need to present the wife’s notarized consent to the donation, since the apartment is jointly owned. Since wife A, citizen C, was against this transaction, she did not give her consent to it, without which the notary refused to certify the agreement. In view of this, the donation transaction had to be cancelled.

Gift of property to a brother or sister

Based on this, it is always drawn up in writing and cannot have errors, blots, erasures, strikeouts or other corrections or defects. The contract itself must satisfy the subject matter condition.

Important

To do this, it describes the apartment transferred under the contract - its location, address, number of rooms, the presence of a balcony and loggia, the condition of the apartment, cost, data from technical and cadastral passports and other features that individualize it are indicated. They are also additionally duplicated in the transfer deed (Art.

556 Civil Code). In addition to the description of the item, the contract specifies the procedure for transferring the apartment to the brother or sister. Thus, the parties choose one of the methods of transferring property, the conditions of such transfer, the timing of its implementation, the documents drawn up and transferred, etc.

In other cases, such brothers are not considered close. However, this does not prevent them from making a gift transaction (if the donor is the proper subject).

The procedure for donating property from brother to brother is not much different from donating property between other relatives. Important To make a gift in the future or real estate, a simple written form must be observed (requirement of Art. 574

Attention

Civil Code of the Russian Federation). At the same time, there are features of donation for certain types of property and for taxation of the above-mentioned relatives. Example When donating real estate or a car, state registration and payment of the appropriate state fees are required; when giving ordinary gifts, the transfer of the thing itself without completing any documents is sufficient.

Gift from sister to brother According to the RF IC, sisters and brothers are also relatives.

Tax on gift of real estate to relatives and non-relatives in 2017-2018

In addition, the procedure for passing state registration is determined - the party responsible for its implementation and the party bearing the costs are determined. Please note that if the donor is married, the apartment may be jointly owned with the second spouse.
To give such an apartment to a brother or sister, the donor will have to obtain the written and notarized consent of his spouse (Article 35 of the Family Code), otherwise such a deed of gift may be declared invalid. In practice, the applicant will simply be denied state registration.

Info

Notarization of such an agreement is not mandatory, but will eliminate most of the grounds for challenging it. Please note that when certifying a gift of an apartment between brothers and sisters, the use of a special notary fee is not provided.

Gift agreement brother sister tax

• two parties - the donor and the donee;
• transfer of ownership of property;
• the object of the donation is property in civil circulation.

Additionally, direct execution of a transaction is possible, both orally and in simple written form. At the same time, Art. 163 of the Civil Code of the Russian Federation, the parties are not prohibited from resorting to notarial registration of the donation.

The parties to the transaction can be almost any person, but, basically, it is made between relatives, and, as a rule, when there is a trusting relationship between them. At the same time, the law quite clearly regulates the prohibition of donations on behalf of minors and incapacitated persons (Art.
575

Civil Code of the Russian Federation), but they can always act as recipients. With regards to family ties, it should be noted that donations can be made between close and distant relatives.

Rules for registering a deed of gift for a sister

In addition to income tax, when a brother or sister receives a gift, they may be required to pay personal property tax. However, according to Art. 401 of the Tax Code, such an obligation will arise only if a real estate object is received as a gift - a house, apartment, cottage, garage and any other building or structure, including an unfinished construction project. According to Art. 406 of the Tax Code, tax rates range from 0.1 to 2% depending on the type and value of the property. The tax is calculated from the cadastral or inventory value of real estate. This tax is payable annually. Conclusion The presence of kinship between brothers and sisters makes a gift between them the most suitable legal instrument for the gratuitous transfer of property.

Forbidden

Does the sister, after receiving the certificate of ownership of the share, have the right to expel the donor-brother from the apartment if he has nowhere to register in this region? He can register with his wife in another region. Is this done with his consent or can she write him out herself, without his participation, “to no place”?4. Are there any pitfalls in this “proposal”? If yes, which ones?5. My brother's wife has an adult son (not adopted by his brother), does this matter? Not registered in the apartment.

My brother offers this option as an alternative to selling, because... There are some problems with the 2 owners of the remaining 1/3 share. It is easier and faster to make a deed of gift. But what problems could my sister have? Or there is nothing legally threatening her (the money for her brother’s share will be paid.) P.S.

Nuances in the gift agreement between brother and sister

To carry out this procedure, interested parties must personally contact the registration authority with the appropriate application, identification documents, three copies of the gift agreement, a receipt for payment of the state duty, and a title document for the apartment issued in the name of the donor. In addition to these documents, other documents may be submitted to the registration authority. All of them are submitted to the registration authority in originals and copies.

• Since the subject of the donation is residential premises, the donation agreement must reflect its individual characteristics. These usually include the address of the apartment’s location, area, floor, number of rooms, cadastral (conventional) number.

In addition, according to Art. 578 of the Civil Code, the donor has the right to cancel the donation, the implementation of which, depending on the reasons, is permissible both before and after its execution. Gift from sister to brother Sisters occupy absolutely the same procedural position when making a gift in relation to their brothers.

Based on this, donation by them is absolutely no different from donation by brothers - they are also close relatives, which leads to tax benefits and the application of a special notary tariff, the same rules of donation apply - gratuitousness, prohibitions and restrictions, grounds for canceling a transaction, rules drawing up deed of gift, form requirements, etc.

The degree of kinship for them is also determined by the parents, as stated earlier. Therefore, there is no difference between a gift made between a sister and a brother compared to a gift made from brother to brother.

Here there are the same features based on the object of the donation, the degree of relationship between them for understanding the issue of taxation. Gift deeds are drawn up according to general rules; the legislation of the Russian Federation does not make any exceptions for these subjects in this regard. Donating an apartment to a brother or sister Transactions with residential premises cause quite a lot of difficulties in registration, with no exception the donation of apartments, residential buildings and shares in them. Let's consider the main provisions when donating an apartment to a brother or sister.

1. An apartment is a residential premises related to real estate (Articles 15-16 of the Housing Code of the Russian Federation).

Is a gift of real estate from a brother to a sister subject to tax?

The same documents will need to be submitted to the tax authority after registration of ownership. There is no need to contact the tax service; if the transaction went through a notary, he will do it himself. A deed of gift for a house or apartment between a sister and brother should not contain any obligations of the recipient. It should be free of charge. Otherwise, it can be challenged. A donation is impossible if the donor is incapacitated, has not reached the age of majority, or the property he wants to donate is joint. In the latter case, the transaction requires the consent of all owners. When concluding a gift agreement, the recipient may refuse the gift, without giving a reason. In turn, the donor can also refuse the transaction if it was postponed and during this time his financial condition has deteriorated significantly.

To do this, it describes the apartment transferred under the contract - its location, address, number of rooms, the presence of a balcony and loggia, the condition of the apartment, cost, data from technical and cadastral passports and other features that individualize it are indicated. They are also additionally duplicated in the transfer deed (Article 556 of the Civil Code). In addition to the description of the item, the contract specifies the procedure for transferring the apartment to the brother or sister. Thus, the parties choose one of the methods of transferring property, the conditions of such transfer, the timing of its implementation, the documents drawn up and transferred, etc. Forbidden Tax on a gift to a brother or sister As is known, domestic tax legislation exempts from taxation any income in cash or in kind received as a gift, except in cases of receiving real estate, cars and other vehicles, stocks, shares and shares as a gift.

Gift of property to a brother or sister

However, this is not required if the contract is certified by a notary - in accordance with clause 6 of Art. 85 of the Tax Code, the notary is obliged to independently notify the tax authorities about the certification of deeds of gift, indicating the degree of relationship between the parties to the transaction. At the same time, the tax rate changes depending on whether or not the taxpayer is a tax resident of the Russian Federation (determined based on the actual presence on the territory of the Russian Federation for 183 days within 12 months - Art.

207 of the Tax Code of the Russian Federation). Thus, as a general rule, any income is subject to taxation. In turn, Art. 217 of the Tax Code of the Russian Federation (clause 18.1 clause 1) contains such exceptions for a transaction involving the gift of property.

In particular, income is not subject to taxation (i.e.
Civil Code, notarization will confirm the legality of the concluded agreement. Gift from brother to brother As already mentioned, full and half-brothers, according to Art.

14

SK are close relatives to each other. In this regard, donations between them have tax advantages. Please note: To realize this tax advantage, when drawing up a deed of gift between brothers, the agreement must indicate the existence of a relationship and attach documents confirming it to the agreement.

In the future, at the request of the tax authorities, these documents must be submitted to the Federal Tax Service at the place of residence of the donee. However, this is not required if the contract is certified by a notary - in accordance with paragraph.
6 tbsp. 85 of the Tax Code, the notary is obliged to independently notify the tax authorities about the certification of deeds of gift, indicating the degree of relationship between the parties to the transaction.

Tax on gift of real estate to relatives and non-relatives in 2017-2018

Example Citizen A decided to give his brother B an apartment that he bought after marrying citizen C. In order to confirm the legality of the concluded agreement, A suggested that his brother have the agreement certified by a notary, to which the latter agreed.

Attention

Having visited the notary, A learned that in addition to the documents he had collected, in accordance with paragraph 3 of Art. 35 of the SK, he will also need to present the wife’s notarized consent to the donation, since the apartment is in joint ownership. Since wife A, citizen C, was against this transaction, she did not give her consent to it, without which the notary refused to certify the agreement.

In view of this, the donation transaction had to be cancelled.

Forbidden

Thus, as a general rule, any income is subject to taxation. In turn, Art. 217 of the Tax Code of the Russian Federation (clause 18.1 clause 1) contains such exceptions for a transaction involving the gift of property.
In particular, income received from:

• in cash and in kind, unless it is related to vehicles, real estate, shares, interests and shares;
• close relatives of the donor in any case.

Attention Based on the above, full and half-siblings are exempt from paying personal income tax, although they are beneficiaries of the gift.

Is an apartment donated by a brother to his sister subject to tax?

Info

The possibility of making a gift is inherent in any person, but, as a rule, close relatives resort to it, these include brothers and sisters who have one or two common parents. At the same time, they are provided with an exemption from personal income tax (NDFL).

The gift transaction itself is regulated in detail by Ch. 32 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation). At the same time, you can donate any things if they are in civil circulation, i.e.

movable and immovable property. Registration of a gift to a brother or sister Under a gift in accordance with Art. 572 of the Civil Code of the Russian Federation is understood as the gratuitous transfer of property (property rights) from one person to the ownership of another. Based on this, it is necessary to highlight the characteristics inherent in this transaction:

• gratuitousness (in its absence, the transaction may be declared invalid and considered a sham - Articles 167, 170, paragraph 1 of Art.

Rules for registering a deed of gift for a sister

It doesn’t matter whether they are related or have only one common parent. One way or another, they are close relatives.
In addition to tax exemption, relatives also have the right to special rates at the notary. Next, we’ll look at how to correctly draw up a deed of gift for an apartment in the name of your sister, how to register it, and whether it can be challenged.
What it is? A deed of gift for a sister can be concluded orally if the donation concerns inexpensive items or property, but most often it is made in writing. It is mandatory to draw up a gift agreement if the transaction concerns an apartment, house, land or car, because they must be registered with the relevant authorities, and they cannot be challenged. Gift agreement brother sister tax When donating a share - its size.

Gift agreement brother sister tax

Question Are there any benefits for the state duty for state registration of real estate after the gift of an apartment from a brother to a sister? Answer The only category of persons for whom state duty benefits are provided for state registration of real estate are the poor, recognized as such in the manner prescribed by law. In your case, you will have to pay its standard size, which, according to Art. 333.33

Tax code is equal to 2 thousand rubles. Do you have any questions? 3 important reasons to use the help of a lawyer right now Fast Prompt response to all your questions! Qualitatively Your problem will not go unnoticed! Practicing lawyers communicate with you reliably! Ask a lawyer a question online! Scheme of our work Question You ask questions to the duty lawyer. Lawyer A lawyer analyzes your question. Contact A lawyer will contact you.

Solution Your issue is resolved. Question You are asking questions to the duty lawyer.
When donating a share, its size.

• Gift deeds for an apartment usually contain special conditions, which may include information about title documents (certificate of ownership), a link to state registration, a list of persons retaining the right to reside in the apartment and the right to use it, information about encumbrances, restrictions, etc. .d.
• The gift agreement may also indicate the degree of relationship existing between the donor and the recipient.
• The value of the transferred property (indicated for tax purposes and in notarial form) is inventory value, or by agreement of the parties.
• An act of acceptance and transfer of the apartment (not mandatory) can also be drawn up as an annex to the deed of gift, confirming the actual fulfillment of the terms of the agreement.
• A gift agreement is also characterized by an indication of the rights and obligations of the parties to the transaction.

If there is a promise of a gift, there must be an indication of the donor's clearly expressed intention to make a gift in the future. An agreement can regulate the procedure for transferring property to a brother or sister - introducing suspensive conditions for the donation, choosing one of the transfer methods, determining the terms of execution of the agreement, documents drawn up and transferred, procedures to be carried out, etc. If the transferred property has defects that threaten the health or property of the donee, in accordance with Art. 580 of the Civil Code, the donor is obliged to inform the donee about them. Regardless of the gift, notarization of the deed of gift is not mandatory, but can be carried out at the request of the parties to the transaction. Taking into account the fact that when donating movable property, a special notary tariff is established for such entities, according to Art.

Donation of an apartment by a brother to a sister is taxable

The degree of kinship for them is also determined by the parents, as stated earlier. Therefore, there is no difference between a gift made between a sister and a brother compared to a gift made from brother to brother.

Here there are the same features based on the object of the donation, the degree of relationship between them for understanding the issue of taxation. Gift deeds are drawn up according to general rules; the legislation of the Russian Federation does not make any exceptions for these subjects in this regard.

Donating an apartment to a brother or sister Transactions with residential premises cause quite a lot of difficulties in registration, with no exception the donation of apartments, residential buildings and shares in them. Let's consider the main provisions when donating an apartment to a brother or sister.

1. An apartment is a residential premises related to real estate (Articles 15-16 of the Housing Code of the Russian Federation).

In addition, the procedure for passing state registration is determined - the party responsible for its implementation and the party bearing the costs are determined. Please note that if the donor is married, the apartment may be jointly owned with the second spouse. To give such an apartment to a brother or sister, the donor will have to obtain the written and notarized consent of his spouse (Article 35 of the Family Code), otherwise such a deed of gift may be declared invalid. In practice, the applicant will simply be denied state registration. Notarization of such an agreement is not mandatory, but will eliminate most of the grounds for challenging it. Please note that when certifying a gift of an apartment between brothers and sisters, the use of a special notary fee is not provided.

A gift agreement signed between a brother and sister or a sister and sister is essentially a gratuitous and free transfer of property. It doesn’t matter whether they are related or have only one common parent. One way or another, they are close relatives. In addition to tax exemption, relatives also have the right to special rates at the notary. Next, we’ll look at how to correctly draw up a deed of gift for an apartment in the name of your sister, how to register it, and whether it can be challenged.

What it is?

A deed of gift for a sister can be concluded orally if the donation concerns inexpensive items or property, but most often it is made in writing. It is mandatory to draw up a gift agreement if the transaction concerns an apartment, house, land or car, because they must be registered with the relevant authorities, and they cannot be challenged. In addition to the form, there are some requirements for the content of the deed of gift. The contract must indicate:

• data of the donor and recipient;
• gift item;
• characteristics of the property;
• description;
• cost, etc.

In a deed of gift for an apartment to a sister, you can determine the procedure for transferring property, for example, after graduating from school, university, the birth of a child, etc. If the house or other real estate being transferred into ownership has defects that may threaten the health or life of the recipient, the donor must warn him about this. A gift agreement between a sister and brother does not have to be notarized.

Design features

In order to register a deed of gift for your sister’s house or its share and at the same time not pay tax, you must attach documents that confirm the relationship to the gift agreement. The same documents will need to be submitted to the tax authority after registration of ownership. There is no need to contact the tax service; if the transaction went through a notary, he will do it himself.

A deed of gift for a house or apartment between a sister and brother should not contain any obligations of the recipient. It should be free of charge. Otherwise, it can be challenged. A donation is impossible if the donor is incapacitated, has not reached the age of majority, or the property he wants to donate is joint. In the latter case, the transaction requires the consent of all owners.

When concluding a gift agreement, the recipient may refuse the gift, without giving a reason. In turn, the donor can also refuse the transaction if it was postponed and during this time his financial condition has deteriorated significantly.

Registration of the agreement

Do I need to register a deed of gift? Of course. After you have managed to draw up a donation agreement for an apartment, a house or its share, you must contact the registration authority: Rosreestr or MFC, where the recipient can receive a certificate of ownership. To register a deed of gift, you must present a gift agreement, which must not contain errors. It must contain a detailed description of the property being donated:

• the exact address;
• floor and number of storeys of the building;
• number of rooms;
• the presence of a loggia or balcony;
• area, etc.

In addition, you will need data from technical and cadastral passports.

When undergoing state registration, a party is selected that will bear all costs. Usually this party is the recipient.

It is worth noting that if the donor is married, then his property is jointly owned, so donating it will definitely require the consent of the other half. If there is no such consent, the gift agreement will be invalid. In order to avoid numerous mistakes when drawing up a deed of gift, even between close relatives, it is recommended to seek help from a notary.

Real estate is usually the most valuable property of our fellow citizens. The housing issue is still quite acute for many people, so receiving an apartment, a house or a share in it as a gift is a rare success. The most common gift is given within the family: parents give gifts to children, grandmothers to grandchildren, etc., but sometimes it also occurs to a person who is not a family member.

Is gifting of real estate taxable?

In relation to real estate, donation is one of the types of transactions - an agreement when the donor gratuitously (without payment) transfers certain property to the donee, or undertakes to transfer it in the future.

Receiving a gift of residential or any other premises is recognized as income, that is, the economic benefit of the person who received this property (in kind, not in cash). In this case, the legislator recognizes as income the benefit received by the donee by saving money that he would have had to spend on purchasing the relevant property.

After the donated apartment is registered in the Unified State Register of Real Estate under the name of the new owner, according to Art. 217 of the Tax Code of the Russian Federation (clause 18.1), the need to pay tax on income does not arise only in two cases:

1. if the donation occurred between persons recognized as family members and (or) close relatives.
2. gifts to consular employees and members of their families are also not taxed (this is established by the Vienna Convention on Consular and Diplomatic Relations).

All other lucky people who received an apartment or house as a gift are required to pay tax.

Gift between relatives

In order to find out whether it is necessary to pay personal income tax on donated housing, it is necessary to establish whether the donor and recipient are family members (Article 3 of the RF IC):

• spouses;
• parents and children (both natural and adopted);
• grandparents and grandchildren;
• brothers and sisters (including only one parent, that is, half-siblings).

All these persons do not pay taxes on the donated real estate!

It is important to know that gifts between, for example, aunts and nephews, cousins, and other related persons are not considered tax-exempt transactions. There is a conflict here between the norms of the Housing and Family Codes regarding family members.

Although the Family Code does not relate to the legislation on taxes and fees, a direct reference to Art. 208 of the Tax Code of the Russian Federation does not allow other relatives other than those named above to be included in the family for tax exemption purposes, and it does not even take into account the fact of living together and running a household, or the recipient being a dependent of the donor, and vice versa.

Thus, when concluding a gift agreement within a family, the recipient of housing as a gift does not have the obligation to pay tax and submit a tax return 3-NDFL. In the future, the owner only needs to pay property tax (Articles 400, 401 of the Tax Code of the Russian Federation).

Donation of a share in an apartment

The owner of the part of the apartment that is in the right, just like a sole owner, has the right to dispose of the real estate belonging to him, including as a gift (whether to a relative or not).

According to the Civil Code of the Russian Federation (Article 572, Article 575), gifts cannot be given only to teachers (from their students, persons holding government positions, in connection with their duties).

There is no need to notify other apartment owners about the upcoming donation transaction, since the transaction is free of charge (Article 246 of the Civil Code of the Russian Federation).

To donate a share you must:

• draw up an agreement with an exact indication of the share, a description of the object (apartment/house, etc.);
• obtain the consent of the spouse (notarized), or, if the donor is a minor from 14 to 18 years old, the guardianship authorities and legal representative;
• sign the contract and register the transfer of ownership.

Personal income tax is paid by the new owner of the property, if he is not one of the persons listed in Art. 14 of the Family Code of the Russian Federation.

Gifting to non-relatives

The owner of the property has the right give it to anyone.

Receipt of income in the form of donated real estate is subject to taxation in the form of an obligation to pay income tax for individuals if the gift transaction is made between citizens who are not related. The legislation does not provide for any benefits for paying such tax depending on the degree of relationship.

Considering that the circle of family and close relatives is quite narrow by law, and family and kinship relationships connect a wider circle of people, in order to circumvent the need to pay a fairly large amount as personal income tax, they often resort to registering not a gift, but a purchase and sale (without paying money). This approach allows you to save on tax and receive a tax deduction from your “purchase”.

It should, however, be remembered that in the event of a trial, such a sham transaction, which actually covers up a donation, may be declared void.

Type and rate

In the case of a gift transaction between individuals (not organizations, not individual entrepreneurs), if they are not relatives, the donee has the obligation to pay personal income tax (NDFL) to the budget in accordance with clause 7, clause 1, clause 2 of Art. . 228 Tax Code of the Russian Federation.

The amount of such tax as a percentage of the income received (tax rate) is established by the Tax Code of the Russian Federation:

• in the amount of 13% for tax payers who are residents of the Russian Federation. (that is, persons living in the Russian Federation for more than 183 days a year);
• in the amount of 30% for non-residents of the Russian Federation.

Important: it is a mistake to believe that only citizens of our country can be residents, and foreigners can be non-residents. For example, residents in the Russian Federation are foreigners who have received a residence permit in Russia, stateless persons permanently living with us. At the same time, our fellow citizens permanently living abroad, as well as those who have a residence permit in another country, will be considered non-residents.

From what amount is tax calculated under a gift agreement?

When calculating the amount of personal income tax that must be paid to the budget, you should remember that:

• Categories of persons who are beneficiaries of other types of taxes are not exempt from this type of tax (that is, pensioners, disabled people, minor recipients pay the tax in full);
• the tax base is determined by tax authorities in the size of the market value of the property (according to the report of independent appraisers);
• when paying personal income tax on donated real estate no tax deductions.

You should be aware that Chapter 23 of the Tax Code does not directly establish on the basis of what documents the amount of tax should be determined when receiving a gift in the form of real estate from an individual. Clause 3 of Art. 54 of the Tax Code of the Russian Federation states that individuals calculate tax on the basis of information received from organizations and citizens about the object of taxation. Such documents may include not only the assessment report, but also inventory value data obtained in, information on cadastral value.

However, in these cases, disputes with tax authorities are possible (possibly in court).

However, in order to avoid litigation and accrual of arrears, it is easier to pay tax on the amount indicated in the assessment report.

Degree of relationship and type of real estate: is there a difference in taxes?

Tax legislation does not make a difference between gifts made by relatives and between persons who are not related by any kinship.

So, with an apartment worth 3 million rubles (according to the assessment) donated by an uncle to his nephew, it will be necessary to pay 3,000,000 * 0.13 = 390,000 rubles.

In the same example, if the uncle is a resident of the Russian Federation, and the nephew permanently lives, for example, in Finland, the amount of personal income tax will be: 3,000,000 * 0.3 = 900,000 rubles.

The amount of personal income tax is calculated similarly in other cases, and the degree of relationship does not matter, as does the type of donated property.

Payment procedure and responsibility in 2019

No changes were introduced in the taxation of donated property in 2019, and so far the calculation and procedure for paying personal income tax have remained the same.

In order to fulfill the obligation to pay this tax to the budget, you must:

• calculate the amount of personal income tax based on the value of the property;
• fill out and submit a tax return to the Federal Tax Service (by April 1 of the year following the year the gift was received);
• pay the tax amount to the budget (until July 15 of the next year after receiving the gift (clause 4 of Article 228 of the Tax Code of the Russian Federation).

It is useful to know that you can fill out the declaration on the website www.nalog.ru using a free program.

For non-fulfillment or untimely fulfillment of taxpayer obligations, liability is established:

1. if the 3-NDFL declaration is not filed, or is submitted late, according to Article 119 of the Tax Code of the Russian Federation, an individual may be fined 5% of the amount of tax due for payment (for each month, but not more than 30% in total);
2. if no declaration is filed, the tax is not paid, according to Art. 122 of the Tax Code of the Russian Federation, a citizen faces a sanction of 20% of the amount of the required payment;
3. the need to pay penalties for late payment is added to the amount of fines;
4. if the declaration is submitted on time, but there is a delay in the payment of personal income tax, the fine is not paid, but penalties are charged (1/300 of the refinancing rate of the Central Bank of the Russian Federation daily).

Receiving real estate as a gift, even taking into account the need to pay personal income tax, is in most cases a profitable deal for the recipient. At the same time, it is not prohibited by law to refuse a gift without bringing it to an end. If the donee is ready to take ownership of the property, he should approach the fulfillment of the obligation to pay income tax with all responsibility, in order to avoid negative consequences in the form of fines and penalties.

Who should pay taxes when receiving real estate as a gift - video consultation

Who should pay taxes and what should you know about taxes if you received an apartment or house as a gift? Oleg Sukhov reports.