How to correctly draw up a deed of gift for a land plot?

Typically, loved ones prefer to transfer property free of charge. In order to simplify the conclusion of the transaction, the law allows the preparation of a land donation agreement between relatives in 2021. By drawing up the document, the parties will be able to change the owner of the property without paying a fee. In a number of situations, it is possible to avoid paying tax to the state treasury. The land donation agreement must be drawn up correctly.

The donor and the donee are obliged to follow the provisions of the current legislation. Papers executed with violations can be challenged in the future.

Therefore, it is necessary to familiarize yourself with the rules for registering a deed of gift in advance. Thus, not all property owners have the right to transfer it to another person. If the donor is incapacitated or a minor, such a transaction will subsequently be declared invalid. There are a number of additional restrictions. We’ll talk further about how to correctly draw up a deed of land, what documents are required to conclude an agreement, and in what cases it is necessary to pay taxes.

Features of a deed of gift for a land plot

According to Art. 572 of the Civil Code of the Russian Federation, a gift agreement (hereinafter referred to as DD) is a document confirming the intentions of one party (the donor) to transfer a gift free of charge to the other (the donee).

In this case, we are talking about a plot of land, when donating which you need to take into account several rules:

1. The donor does not have the right to make counterclaims to the donee: to transfer money, things, etc. Such transactions are recognized as invalid, and the rules of purchase and sale or exchange are applied to them.
2. You can give an object that belongs to the donor as a property.
3. The recipient has the right to refuse the gift, and the DD will be considered terminated. Moreover, if the refusal causes damage to the donor, the donee undertakes to fully compensate it (Article 573 of the Civil Code of the Russian Federation). For a deed of gift drawn up in writing, the refusal is written in a similar form.
4. You can refuse a gift after state registration of the gift agreement, but the refusal of the donee is also subject to state registration.
5. Real estate is given only under a written agreement, because it must subsequently be registered with Rosreestr (Article 574 of the Civil Code of the Russian Federation). Land plots are classified as real estate (Article 130 of the Civil Code of the Russian Federation).

Briefly: a deed of gift for land is drawn up in writing and is subject to state registration in Rosreestr. If desired, the recipient has the right to refuse the transaction. The property located on it is donated along with the plot.

What is given along with the plot?

Alienation of different real estate objects separately is unacceptable, because this will make it impossible to use the gift.

For example, you cannot donate only the land on which the house is located: the recipient will not be able to use the site for its intended purpose.

When deciding to donate a plot of land, it is important to consider that the objects located on it are also donated along with it:

• residential and country houses;
• outbuildings;
• baths, cellars.

Note! If the objects are not legalized, it is better to do this before signing the DD, or to warn the donee about this, because after the transaction, he will have to register illegal real estate.

The legislative framework

The norms for drawing up deeds of gift are regulated by the following legislative acts:

• Ch. 32 of the Civil Code of the Russian Federation (Articles 572, 574);
• Tax Code, which determines the amount of state duty for the donation of land;
• Land Code.

In particular, the Land Code defines a plot of land and the method of owning it.

According to the regulations, a land plot is a part of land with boundaries, area, location, legal status and special characteristics.

The law provides for the following forms of land ownership:

• own
• rent
• lifelong inheritable possession
• permanent unlimited or gratuitous fixed-term use

According to this division, land users have different statuses, but only its owners can donate land ; the rights of the owner are regulated by Art. 260 Civil Code of the Russian Federation. The entire donation process is regulated by Art. 572 – 581 Civil Code of the Russian Federation.

To whom can a plot of land be donated?

A plot of land is the property of a citizen, and he has the right to dispose of it at his own discretion.

An exception is the acquisition of an object during marriage: in this case, it is recognized as the common property of the spouses, and for alienation on the initiative of one of them, the notarized consent of the other will be required (Article 35 of the RF IC).

You can donate a plot of land to anyone:

• to kid;
• close or distant relative;
• spouse;
• to a stranger.

Let us consider the features of the transaction in each case in detail.

For a minor child

You have the right to give your child a plot in full or a share, having received consent to the transaction from your spouse, if the “gift” was purchased during marriage.

By law, any transactions with minor children require the permission of their parents, but you yourself will act as a legal representative, and written consent is reflected in the deed of gift.

A child under 14 years of age does not sign the DD; those over 14 years old sign and come to the MFC to register the transaction together with the donor parent.

Children by shares

You can donate a plot of land to minors or adult children, dividing it into shares:

for example, ½ each. The size of the shares is determined by the donor independently, because this is a voluntary transaction.

Sample agreement for donation of a share of land:

Wife from husband and vice versa

Spouses have the right to give each other real estate, and in this case, notarial consent to the transaction will not be required.

Legal advice: real estate received by a spouse as a result of a gift or inheritance is not subject to division during a divorce. Think carefully before entering into a contract. If you decide to divide the property, the donated land with all the objects will not appear in the division.

Parents

You have the right to give your parents or one of them land with buildings. If mother and father are the donees, shares are indicated for each by DD.

Important! We must not forget about the rule for spouses: if the plot was purchased during marriage, consent from the donor’s spouse will be required.

Sample agreement for donation of land between close relatives:

To third parties

Third parties mean different people: aunts, uncles, girlfriends, friends, comrades. You can give land to any person, the main thing is that the transaction is voluntary.

It is important to consider that if the donee is declared incompetent, the donation is carried out with the participation of a legal representative. He himself does not have the right to sign - all transactions are carried out for him by a guardian with the consent of the guardianship authorities.

Briefly: donation is allowed to any person; it is a voluntary transaction. Alienation of property in favor of a child is carried out with the consent of the parents.

How to properly draw up a preliminary gift agreement and why is it needed?

How to properly draw up a real estate donation agreement and what is needed for this?

Requirements for donors

Unlike recipients, who are subject to minimum requirements, the list of criteria for donors is stricter:

1. Age of majority. Transactions on behalf of children under 18 years of age are prohibited by law.
2. Legal capacity.
3. Ownership of real estate. You cannot give land that belongs to another person - this will require his consent and a notarized power of attorney.

If you meet the criteria, there should be no problems with the transaction. But it is important to take into account situations when registration of a DD is impossible.

When is donation prohibited?

According to Art. 575 of the Civil Code of the Russian Federation, donation is prohibited in several cases:

1. On behalf of a child under 18 years of age.
2. You cannot donate property to an employee of a medical, educational or social organization in which the donor receives services or is supported.
3. It is prohibited to transfer property as a gift to employees of state and municipal bodies if the transaction is related to the performance of their official duties.
4. Donations between organizations engaged in commercial activities are not permitted.

This prohibition does not apply to gifts worth up to 3,000 rubles. You can donate property in connection with protocol official events, but in this case it is recognized as federal or municipal property, and is transferred to the recipient to the government agency according to the relevant act.

You can donate real estate on behalf of an enterprise, but only to an individual. For example, such deals are relevant when employers want to reward employees for decent work and great contribution to development.

Is it necessary to carry out surveying before donation?

Land surveying is not necessary, but it may be necessary in controversial situations: if the actual area differs from the area according to documents, the absence of previously defined boundaries, the allocation of an allotment from collective property, an increase in area.
If land surveying was previously carried out during registration, it is not necessary to do it when donating, even if a share is being donated.

Note! If the land is in common ownership of several citizens, and one decides to donate his part to another person, first you need to allocate a share and register the changes in Rosreestr.

Do I need to have the deed of gift certified by a notary?

The deed of gift is certified if a share in the right of common ownership is given. In other cases, notarization is not necessary.

Consent to the transaction from the remaining owners is not required - the donor has the right to dispose of the property at his own discretion, with the exception of purchase and sale transactions where other owners have a preemptive right to purchase a share.

Legal advice: you should contact a notary. He will check the correctness of the documents and certify the contract. In the future, it will be problematic to challenge it, because The notary’s signature indicates that the parties at the time of signing were legally capable, were in a sober state and were aware of the legal consequences of the transaction.

Cost of notary services

For certification of deeds of gift, notaries charge 0.5% of the transaction price - the cadastral value of a plot of land. You can find it out on the official website of Rosreestr.

If notarized consent of the spouse is required, the notary is paid 500 rubles.

Procedure and rules for filling out

When drawing up a deed of gift, it is important to include all the necessary items in its body.

Otherwise, the transaction may not be registered.

• 
  Name.

• Date and place of compilation.
• Contact and personal information of the parties.
• Characteristics of objects transferred under the contract (cadastral number, boundaries, etc.).
• A link to documents that provide the donor with the right to dispose of property.
• Indicate that the transaction is free of charge.
• Signatures of the parties.

Additional conditions can be included in the text of the document , for example, the donation will be made in the future. But it is impossible to indicate that the deed of gift comes into force after the death of the owner; this clause is inherent in the will, and makes the deed of gift moot.

Reference! The text must include a phrase stating that the donor drew up the deed of gift in a capable state and of sound mind.

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

The procedure for registering a deed of gift consists of several stages. Let's look at everything in detail.

Step 1: drawing up a contract

You can draw up a deed of gift yourself or by contacting a lawyer. This will cost approximately 2,000-3,000 rubles. Notaries also provide technical services for drafting documents, but their prices are more serious - from 5,000 rubles.

Sample contract

The deed of gift must contain information about:

• Full name, passport data, dates of birth of the parties;
• address, area, cadastral number of the plot, land category: individual housing construction, private subsidiary plots, etc.;
• the grounds on which the land belongs to the donor: sales contract, inheritance, donation, etc. Document details will be needed;
• the date from which the contract is considered valid;
• rights, obligations, responsibilities of the parties, conditions for canceling the transaction.

The date of registration, signatures of the donee and the donor must be included.

Sample land donation agreement (completed):

Step 2: visit a notary

A visit to the notary is required if a share is being given. In other situations, visiting a notary is voluntary.

An exception is the preparation of a DD for a plot purchased during marriage: it is necessary to obtain the consent of the spouse, even if the agreement is not subject to notarization.

Note! If you come to a notary, he will hand over the documents for registration to Rosreestr, and then you will not have to submit them yourself. The service is provided free of charge.

Spousal Consent Sample

Consent includes several points:

• FULL NAME. the donor and his spouse;
• date of land acquisition, address and area;
• the very wording of consent;
• signature of the citizen and date of registration.

Sample of a spouse's consent to donate a plot of land:

Documentation

The notary needs to submit a number of documents:

Step 3: registration of the agreement with the MFC

When the documents are collected and the DD is signed, you need to submit everything to the MFC at the location of the land plot. The donor and the recipient come to the institution. If one of them cannot appear, a notarized power of attorney is issued. The donee has no right to represent the interests of the donor.

At the time of submitting the documents, an application for registration of the DD and re-registration of ownership is filled out; it will be given to you by an MFC employee.

Documents and state duty

The MFC or Rosreestr provides the same as a notary, but in addition you will need a deed of gift. A receipt for payment of the state duty is not required - all payments are checked by employees of the institutions themselves.

But it may be needed if the specialist does not see the payment in the general database. It's better to take it with you.

The state duty can be paid online by generating a receipt on the Rosreestr website. There are also details for payment through terminals and bank branches. The fee for registering the right to a plot of land is 350 rubles. It is paid by the donee.

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

Re-registration of land ownership takes 10 working days. After the specified period, you need to come to the MFC and pick up an extract from the Unified State Register, where you will be indicated as the new owner.

Price issue

The transfer of land under a gift agreement between close relatives is not accompanied by the collection of income tax. But when registering rights, payment of the state fee is obligatory for the recipient party.

Payment for registration of rights is 100 rubles. The fee for a land plot is 350 rubles, if a house becomes a property along with the land, then the fee for it will be 2,000 rubles.

Important! The cost of notary services varies depending on the degree of relationship.

For close relatives:

• up to 10 million rubles - 3 thousand rubles plus 0.2% of the transaction amount;
• over 10 million rubles - 23 thousand rubles plus 0.1% of the transaction amount exceeding 10 million rubles, but not more than 50 thousand rubles.

For other persons, depending on the transaction amount:

• up to 10 million rubles - 3 thousand rubles plus 0.4% of the transaction amount;
• over 1 million rubles up to 10 million rubles - 7 thousand rubles plus 0.2% of the transaction amount exceeding 1 million rubles;
• over 10 million rubles - 25 thousand rubles plus 0.1% of the transaction amount exceeding 10 million rubles, and in case of alienation of land plots occupied by residential buildings - no more than 100 thousand rubles.

Gift taxes

Receipt of property is recognized as profit and is subject to taxation. You need to pay 13% personal income tax on the cost of the land.

Close relatives of the donor do not pay the tax:

• parents;
• children;
• Grandmothers and grandfathers;
• full and half brothers and sisters;
• spouses.

The rest will have to pay. The amount is calculated based on the cost specified in the contract. The 3-NDFL declaration is submitted to the Federal Tax Service at the location of the land until April 30, the tax itself is paid until July 15.

What is the difference between a deed of gift for a close and distant relative?

The main advantage of giving land to a loved one within the family circle is the absence of income tax obligations. If the recipient is a distant relative or a stranger, then Art. 224 of the Tax Code of the Russian Federation , according to which the object of a gift for a tax resident of Russia is subject to personal income tax in the amount of 13%, and for a non-resident - 30% personal income tax.

The tax is calculated based on the market value of the land. The value calculated by the appraiser must be indicated in the donation agreement.

The text of the gift agreement for a close relative is distinguished by the need to indicate the details of documents confirming the degree of relationship. Otherwise, the design of the deed of gift is no different.

Cancellation of a gift agreement

The transaction can be canceled on the basis of Art. 578 of the Civil Code of the Russian Federation on one of the grounds:

1. At the initiative of the donor: the donee committed an attempt on life and health, caused bodily harm or killed a close relative of the donor; mistreatment of the gift by the recipient, if this entails its irretrievable loss.
2. Drawing up DD under psychological or physical pressure.
3. At the request of the donee: the presence of circumstances entailing significant financial expenses. For example, if the donor did not warn about legal problems with the land, but this became clear to the recipient.
4. At the initiative of the heirs, if the donee killed the donor intentionally.
5. At the request of creditors, if the donor is in the process of bankruptcy, and the land was donated six months before filing an application with the arbitration court.

The donation is canceled by agreement of the parties or in court. If the court satisfies the requirements, the donee undertakes to return the plot within the established time frame, and, if necessary, compensate the donor for damages.

Arbitrage practice

Courts usually satisfy donors' requests to invalidate a DD if they provide sufficient evidence and arguments.

Let's look at some real examples:

Protest

There is a fairly large circle of people who demand termination of the gift agreement.

1. Creditors and the manager in case of initiation of bankruptcy proceedings of the donor;
2. State bodies in the interests of the donor;
3. Relatives of the donor and his heirs.

The grounds for demands for termination of a gift agreement are usually:

1. Fraudulent actions of the donor;
2. Incapacity (mental illness) of the donor;
3. The suggestibility of the donor who has come under the influence of the recipient.

Termination of the gift agreement by the donor himself is also not limited. He may either demand termination or not transfer the land plot to the grantee. In particular, cancellation of a donation is possible provided that the very fact of donation will significantly worsen the financial situation of the donor.