How to correctly draw up a donation agreement for a garage built next to the house or in a garage cooperative?

Selling a garage is not a very troublesome matter, but, nevertheless, this will require freeing up personal time and, in accordance with current legislation, paying the costs of the transaction. Many people seek to enter into transactions of this kind among themselves free of charge.

A garage donation agreement will help you transfer real estate without making a payment. And in order for the transaction to go through without any pitfalls, it is necessary to know all the intricacies of such procedures, violation of which can lead to the transaction being recognized as illegally executed.

Therefore, we suggest that you understand in advance all the nuances of drawing up a gift agreement.

Is it possible to donate a garage using a deed of gift?

Donation of a garage by deed of gift is permitted. A parking space, a separate standing building or a room located under or in a residential building are also donated, if there are title documents.

The transaction must meet the following requirements:

1. The donor has the right to own the garage.
2. Together with the garage, the land plot where it is located also becomes the property of the donee. Donating two objects separately is unacceptable.
3. Absence of a counter condition for the transfer of money.
4. You cannot give real estate with the condition that the right passes after death - inheritance rules apply.
5. Donation is not allowed under the condition of the donor's lifelong maintenance by the donee - in this situation, annuity standards are relevant.

You can draw up a gift agreement for a garage in the future, where the property will become the property on a specific date or after the occurrence of a certain event: the recipient’s wedding, graduation from university, etc.

According to Art. 130 of the Civil Code of the Russian Federation, a garage is recognized as real estate, and on the basis of Art. 574 of the Civil Code of the Russian Federation, the deed of gift is drawn up in writing, and the transfer of rights is subject to state registration. The recipient has the right to refuse the gift.

Briefly: you can donate a garage, but you need to draw up a written agreement and re-register ownership in Rosreestr. A conditional transaction is not allowed; it is completely free of charge.

Who can I give a garage to?

You can give a garage to anyone - the donor chooses the recipient, because... this is a voluntary transaction. But everywhere has its own characteristics.

Son or daughter

If the donor has children and the garage was purchased during an official marriage, the consent of the spouse must be taken and certified by a notary. Property purchased during marriage is recognized as common property, and alienation is possible only with his permission (Article 35 of the RF IC).

If the garage was purchased before marriage or received by inheritance or gift, consent is not required - the property is recognized as the sole property of the spouse (Article 36 of the RF IC).

Note! Permission will not be needed if a marriage contract is drawn up between the spouses, where the property acquired during the marriage belongs to the donor spouse.

For a minor child

To transfer a gift to a minor child, the consent of parents or legal representatives will be required. Children over 14 years old sign the documents themselves and go together with the donors to register the transaction. The participation of children under 14 years of age is not necessary - instead, all signatures are signed by one of the parents.

Unlike the alienation of a minor’s property, donating a garage to him does not require the participation of the guardianship authorities, so there is no need to obtain permission from them.

Grandson or granddaughter

Grandparents can give real estate to their grandchildren. If they are under 18 years of age, the rules described above for minor children apply. If the garage was purchased during marriage, you need to take the notarized consent of the spouse.

Grandchildren who have reached the age of 18 participate in the transaction independently.

Giving to spouses

If one spouse gives property to another, notarized consent to the transaction is not required - it is confirmed by the parties at the time of signing the gift agreement (hereinafter referred to as the DD).

Legal advice: think carefully before registering a DD. Property acquired during marriage under a deed of gift is not subject to division during divorce, because is the sole property of the spouse. We will have to cancel the DD (which is problematic), and then divide it through the court or by agreement.

Close relatives

In this case, relatives should be understood as other people: aunts, uncles, brothers, sisters.

They can also be given garages and other real estate, observing the rules established for transactions with minors and cases of alienation of jointly acquired property by spouses.

To a friend or acquaintance

General rules apply for gifts to friends. If a friend is over 18 years old, it is enough to draw up a DD and register the change of owner in Rosreestr.

Briefly: you can give a garage to anyone. If the donee has not reached the age of majority, the consent of his parents will be required. Permission from the guardianship authorities is not required.

How to correctly draw up an apartment donation agreement?

How to correctly draw up a gift agreement between spouses? Legal advice

Gifts between close relatives are not taxed

According to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, a gift from a close relative or family member is exempt from tax (Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613).

Close relatives and family members are:

• spouses;
• parents (including adoptive parents);
• children (including adopted children);
• grandmother grandfather;
• grandchildren;
• brothers and sisters (full and half-blood).

Example: A grandson gave his grandfather a car. According to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, grandfather and grandson are close relatives, so the grandfather does not need to file a declaration with the tax authority or pay tax on income from the gift.

Example: Lavrentieva Z.M. my husband gave me an apartment. Since according to para. 2 clause 18.1 art. 217 of the Tax Code of the Russian Federation, spouses are recognized as close relatives, then Lavrentieva Z.M. you do not need to declare receiving an apartment as a gift and pay income tax.

Please note: Sometimes, even in cases where real estate or transport was received as a gift from a close relative, the tax authority still sends a letter about the need to pay tax on income from the gift. When you receive such a letter, you should not worry - the tax authority often sends it out to all transactions, without understanding who they are between.

In this case, it is best to send a letter to the tax authority and explain that the transaction was made between close relatives and should not be declared and taxed. Attach proof of relationship (for example, birth certificate) to the letter.

It also happens that the tax authority sends a letter not to the recipient of the gift, but to the donor, assuming that a sale has been made. In this case, we recommend that the donor write an explanatory note to the tax authority and attach a copy of the gift agreement to it.

You can download an example of an explanatory letter here: Forms and forms.

Who has the right to act as a donor?

Donation of real estate is possible only by an adult and legally capable citizen. If the garage belongs to a child under 184 years of age, any transactions are prohibited.

If the owner has limited legal capacity, a guardian acts on his behalf, but with the permission of the guardianship authorities. The likelihood of it being processed is low.

Briefly: the donor has the right to be a citizen over 18 years of age, to whom the garage belongs as property. Donation on behalf of children by parents is possible with the consent of the guardianship authorities, and it is difficult to obtain.

Where to draw up a gift deed?

To get an idea of ​​the cost of the deed of gift, check out the prices depending on the method of issuing it.
If you draw up a gift agreement yourself, for obvious reasons you do not need to pay - just pay the state fee when registering with Rosreestr.

Notary

A notary is needed only in two situations:

• a share of a garage with several owners is given;
• the owner of the property is a minor.

In the above cases, notarization of the gift agreement is required. It is not necessary to obtain the consent of the other owners for the donation.

If the garage was purchased during marriage and is alienated in favor of a third party (child, relative, friend), you will need a notarized permission from the spouse.

For notarization of the DD you will have to pay 0.5% of the cadastral value of the garage, but not less than 300 and not more than 20,000 rubles. (Article 333.24 of the Tax Code of the Russian Federation).

The cost of certification of the spouse’s consent is 500 rubles.

Let's look at the example of calculating all amounts:

The garage costs 1,000,000 rubles and is donated under the DD. Bought by the donor during marriage, i.e. your wife's consent will be required.

1,000,000 x 0.5% = 5,000 rubles. – fee for DD certificate.

5,000 + 500 = 5,500 rub. – general expenses, provided that the deed of gift is drawn up independently. If the parties turn to a notary for registration services, expenses will increase to 10,000-15,000 rubles.

Important! Prices for drawing up contracts by notaries are determined by regional notary chambers. They are usually significantly higher than those of lawyers. But if you contact a notary, he can transfer documents for registration on his own - the service is provided free of charge from 2021.

MFC

The MFC employs lawyers who draw up contracts. You have the right to contact them and immediately register the gift deed. Their services cost 2,000-5,000 rubles.

Lawyers

Contacting lawyers from other organizations is the best option: they are interested in high-quality and competent drafting of contracts for clients.

Lawyers' services are cheaper: on average, deeds of gift cost 2,000-3,000 rubles. If you wish, you can order the registration of the transfer of rights from a human rights activist, and he will do everything himself, using a power of attorney.

How much will you have to pay to register a gift deed?

Online resource of Rosreestr.
Executing a gift agreement between close relatives comes down to the following financial expenses:

1. Notarial services. One of the parties will need to pay for consultations and technical services of a lawyer. In most cases, the amount of this expense item is 0.5% of the value of the transaction object. The minimum payment for this expense item is 300 rubles, and the maximum is 20 thousand rubles. But as for the cost of a notary consultation, each specialist has his own “price tag,” so to speak, which he sets at his personal discretion.
2. Government duty. Paid for state registration. As of today, its amount is 500 rubles, and the obligation to pay the state duty falls on the shoulders of the donor.
3. Registration of the transaction. The costs fall on the shoulders of the donee - 2,000 rubles for the re-registration of the property itself and 350 rubles for the land plot on which it is located.
4. Income tax. Its value is 13% of the price of the transaction object. When a contractual agreement on a free basis is concluded between relatives, neither party pays this type of tax.

How to issue a deed of gift for a garage: step-by-step instructions

The transaction process consists of four steps. Let's look at everything in detail.

Step 1: collecting and preparing documents

The donor prepares the documents, because they are with him.

To register a DD for a garage you will need:

Step 2: registration and certification of DD

The deed of gift is drawn up independently, by a notary or by lawyers.

Notarization will be required when alienating a share in property, or when making a transaction on behalf of a minor.

Sample contract

The deed of gift for the garage must contain information about:

• Full name, registration addresses, passport details, dates of birth of the parties to the transaction - the donor and the donee;
• address, area, cadastral number of the land plot where the garage is built;
• area and location of the facility;
• intentions to donate a garage to the recipient free of charge;
• date of entry into force of the DD.

Signatures of the parties are required. The DD is drawn up in triplicate.

Sample garage donation agreement:

Step 3: submitting documents to Rosreestr

Documents can be submitted to Rosreestr through the MFC - it’s easier. Both parties must appear to serve. It is recommended to make an appointment in advance.

The list of documents is listed above, but you will also need the contract itself.

State duty

Registration of rights to a garage costs 2,000 rubles. Additionally you need to pay 350 rubles. for re-registration of rights to the land plot where it is located.

Step 4: obtaining an extract from the Unified State Register of Real Estate

10 days after the application, the MFC specialist will issue an extract from the Unified State Register, where the donee will be indicated as the owner. The deed of gift is returned with a note about registration.

Legislator's position in 2021

According to current family law, nephews are the sons and daughters of a sister or brother.

It is immediately worth noting that, despite the direct family relationships between uncles, aunts and nephews, the legislator does not classify them as close relatives, which is why when transactions are made in favor of such persons, the donee is subject to the obligation to pay income tax (NDFL), similar to transactions of gift to a stranger.

However, these nuances appear only when drawing up deeds of gift. When concluding some other agreements for the alienation of property in favor of a nephew or niece, the transaction may have much more advantages and not at all cause damage to the financial condition of the parties.

Taxation

Receiving ownership of any object is recognized as profit, for which you need to pay personal income tax - 13% of the cadastral value. The payment deadline is July 15. The declaration must be submitted by April 30.

Close relatives of donors are exempt from paying tax: brothers, sisters, parents, children, grandparents. But you will still have to bring a declaration and a document confirming the relationship.

This can be done in person at the Federal Tax Service at the location of the property, or through the taxpayer’s personal account on the official website of the department.

What amount is taxed on?

If you received real estate under a gift agreement, then the object of taxation is:

• NOMINAL (negotiable) price of the apartment at the time of the transaction. This value is indicated in the contract as a descriptive part of the property (along with the cadastral number, address, area). The indicated value should not be less than 70% of the cadastral value, except: 1) if the cadastral value is not known; 2) the cost of housing is less than 1 million rubles; 3) cadastral less than 1,428,571 rubles;
• when donating a PART of a house or apartment, the taxable amount is calculated according to the value of the donated share of property at the same rate of 13%;
• the cadastral value is taken into account

Therefore, when a gift is not valued in a gift agreement, the cadastral value (indicated in the unified state real estate register) becomes the reference point. If the contract specifies the cost, it is still compared with the cadastral value. And if it is less than 70% of the cadastral value, then the size of 70% of the cost according to the cadastre is taken into account.

Examples: 1. The market value of the apartment is 3 million rubles, the tax will be 3 million * 13% = 390,000 rubles. And if in the cadastre the value is 4.5 million rubles, then the tax will be no less than 405,500 rubles. (4,500,000 X 70% X13%). 2. The market value of the apartment is 4 million rubles, 1/3 share is donated, the tax will be (4 million/3) * 13% = 173,000 rubles. If the cadastral value of an object is 3.5 million rubles, then the tax amount remains the same, since the market value is more than 70 percent of the cadastral value.

See also the new calculation of real estate tax for individuals from 2021 (apartments, houses, garages, dachas) will also be tied to the cadastral value, and not to the inventory value, as was previously the case.

Cancellation of deed of gift

Cancellation of a gift agreement is permitted on the grounds specified in Art. 578 Civil Code of the Russian Federation:

• commission by the donee of a deliberate crime against the life and health of the donor;
• careless handling of property, entailing the threat of irretrievable loss;
• death of the donee, if the possibility of cancellation by the donor is indicated in the DD.

The donor's heirs have the right to cancel the transaction in the event of intentional murder by the donee. Also, the right of cancellation belongs to creditors: property transactions completed six months before a citizen applies to an arbitration court with a bankruptcy petition are canceled at their request.

Arbitrage practice

The practice of canceling a donation is varied, and usually the courts satisfy the claims of plaintiffs who have presented comprehensive evidence of the circumstances specified in Art. 578 Civil Code of the Russian Federation.

Case study:

A woman gave a garage gift to her son. After registering the transaction, he inflicted moderate bodily harm on her. The beatings were removed and a police report was filed. The donor decided to challenge the deed of gift and went to court, presenting a medical report and certificates from the police department.

The claim was satisfied and the transaction was cancelled. After entry into force, a copy of the decision is sent to Rosreestr to re-register ownership of the donor.