In order to formalize a deed of gift, it is necessary to obtain the consent of the donee to transfer the property and conclude a gift agreement with him. The peculiarity of such a transaction is that full acceptance of the gift of real estate occurs only after submitting the necessary documents to the authorities that carry out state registration of rights to real estate (USRN).
Due to the high workload of branches, at present it is most convenient to submit the necessary documents and re-register ownership by contacting the multifunctional center (MFC).
Is it possible to draw up a gift deed at the MFC?
The gift of property is a gratuitous transaction ; the donor does not have the right to establish counter-obligations of a material nature for the donee. The objects of the deed of gift, according to Art. 572 of the Civil Code of the Russian Federation can be:
- movable and immovable property;
- property right - the right to the results of intellectual activity, the right to claim a debt against oneself or another person.
- exemption from property obligations, for example, the donor can “forgive” the debt under a loan agreement.
The gift agreement can be concluded orally or in writing . Oral form is appropriate if the contract is real, i.e. implies the actual transfer of a thing. In this case, the deed of gift is executed from the moment of symbolic transfer of property into the ownership of the donee.
Article 574 of the Civil Code of the Russian Federation establishes the conditions according to which such an agreement must be concluded in writing, namely:
- the donor is a legal entity and the property is valued at more than 3 thousand rubles;
- contract of promise of donation in the future;
- transfer of real estate.
According to Art. 131 of the Civil Code of the Russian Federation, when alienating real estate, in addition to the written form of the agreement, there is also a requirement for mandatory registration of the transaction . The donated property is transferred into possession only upon completion of such registration and entry of information about the new owner into the Unified State Register. , both parties to the transaction must be present with all the necessary documents.
There are several ways to contact the registration authority:
- In person or through an authorized representative, visit the Rosreestr branch (this can be done by appointment).
- Certify all necessary documents with a notary and send them by mail .
- Having an electronic signature, send documents through the website of Rosreestr or State Services .
- If the agreement is drawn up by a notary, then starting from February 1, 2019, the notary can independently send documents for registration.
- Contact the multifunctional center (MFC).
Beginning of the procedure for registering the gratuitous transfer of property
If a person plans to register an apartment donation agreement through the MFC in 2021, he will need to complete preparatory procedures. First of all, it is necessary to discuss all the details of the transaction with the other party to the agreement. It is necessary to warn him that he will be visiting a government agency together. Only if you agree with all the terms of the procedure can you proceed to the next stage.
Then it is necessary to check the existence of utility debts in relation to the real estate, which will be transferred free of charge. In addition, it is necessary to register all unnecessary persons who are registered on the property. The future owner may refuse to register the transaction if the apartment is encumbered. If the owner of the property does not intend to register all of its territory, this issue should also be discussed with the future owner of the premises.
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Who has the right to enter into a contract?
The deed of gift must be drawn up in accordance with the requirements of the legality of the transaction . For successful registration of property rights and the inability to challenge the contract in the future, there are certain requirements for its conclusion:
- compliance with the expression of will - the parties must have the intention to complete the transaction. A donation made under duress may be revoked in court;
- the ability of a person to complete a transaction - only legally capable citizens have the right to donate real estate;
- ability to dispose - the property must be the property of the donor and without restrictions imposed on it;
- compliance with the form - the donation of real estate is made by signing a written agreement by the parties.
Attention
The legislation establishes restrictions for certain categories of citizens when conducting a gift transaction. Alienation of property on behalf of an incapacitated person can only occur with the consent of the guardianship and trusteeship authorities and solely for the purpose of improving living conditions.
If the donee is incompetent or a minor under the age of 14 , then the acceptance of the gift is carried out by his legal representative (parent or guardian). Minors between the ages of 14 and 18 must be present when signing the contract and registering the property, but they can only do this with the permission of the representatives.
There are other prohibitions for registering a deed of gift :
- legal entities do not have the right to transfer property belonging to them under the right of economic management or operational management without the permission of the owner;
- Individual disposal of real estate is prohibited if it is jointly owned by citizens.
Restrictions for donees:
- Employees of medical, educational and other social organizations cannot receive gifts in gratitude for their professional activities;
- donations between commercial organizations are prohibited;
- Agricultural land cannot be transferred into ownership to a foreign citizen.
Features of donating property to a relative
When donating real estate, the recipient must provide a declaration of income and pay a tax in the amount of 13% of the cost of housing , since the property received as a gift is acquired material income. Legislation, in particular clause 18.1. Art. 217 of the Tax Code of the Russian Federation, a circle of persons is established who are exempt from paying this tax, these include family members and close relatives. According to Art. 14 RF IC is:
- Spouses.
- Parents, grandmothers or grandfathers - both full and half.
- Children (natural or adopted).
- Grandchildren.
- Brothers and sisters (including step-brothers).
Additionally
The gift agreement does not have to indicate the relationship of the parties to the transaction or document it with the registration authority. The tax authority independently verifies the fact of transfer of property to a close relative. If for some reason the relationship is not confirmed, then the Federal Tax Service will need to provide the recipient’s birth certificate.
Taxes after receiving real estate by gift
Receiving property as a gift is equivalent to receiving profit, so citizens who are not close relatives of the donor must submit a 3-NDFL declaration by April 30, and also pay tax by July 15 - 13% personal income tax.
If the donee is a relative of the donor (parent, child, brother, sister, grandmother, grandfather), the tax is not paid, but a declaration will have to be filed.
How to submit a 3-NDFL declaration?
Submitting a declaration is possible in several ways:
- in person at the Federal Tax Service at the place of registration of the donated apartment;
- through your personal account on the tax website.
The second option is much simpler and saves a lot of time. You can fill out the document through the “Declaration” program, download it and send it for verification, or enter all the data into an electronic form on the service’s website.
Sample declaration
The declaration is filled out in form 3-NDFL (1151020), approved by Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/ [email protected]
For registration you will need information about:
- date of the transaction, details of the deed of gift;
- Full name, registration address, passport details of the taxpayer;
- total income;
- the amount of tax to be paid.
The tax is calculated independently, based on the cadastral value of the donated property - it is indicated in the deed of gift.
Sample declaration form 3-NDFL:
Drawing up a gift agreement in the MFC
To register a transaction at the MFC, you must first collect the entire package of documents and prepare a deed of gift. From March 1, 2013, it is not the contract itself that is subject to registration, but the transfer of ownership of the property. The contract is the basis for the emergence of such a right .
You can draw up a deed of gift yourself, from a notary or by contacting a specialist. In order to avoid problems when registering a transaction, the gift agreement must reflect all the nuances regarding the subject of the transaction, as well as essential and additional conditions.
The essential ones include:
- information about participants - full name, address, place of registration;
- information about the object of the donation - if real estate is transferred: the size of the transferred share; Address of the object; number of floors in the house; cadastral number; the size of the total and living area and other characteristics describing the property.
Additional ones include:
- term for the execution of the contract - if the donation implies execution of the contract in the future;
- the possibility of succession in the event of the death of the donor or donee.
Download samples/forms of gift agreements
The real estate donation agreement is drawn up in a standard form and has the following content:
- Date and city of compilation.
- Information about the donor and recipient (full name, place of registration, passport details, contact details).
- Description of the gift object with its characteristics.
- Property value (according to inventory value).
- Rights and obligations of the parties in accordance with the law.
- An indication of the number of copies of the agreement and a list of attached documents.
- Signatures of the parties.
gift agreement:
- Apartments.
- Residential building.
- Land plot.
How to donate a plot of land in 2021
To ensure that the gift agreement is not subsequently challenged in court, experienced lawyers on our site recommend that the parties adhere to the following procedure for completing the transaction:
- obtaining the consent of the donee to accept a plot of land that the donor wishes to transfer to him, realizing that in this way he will increase his property by reducing his own;
- discussing the clauses of the agreement between the parties to the transaction, collecting the necessary documents and contacting a notary for support of the transaction (not necessary, but highly recommended);
- payment of the established state donation fee in full and attaching a receipt for this to the package of documentation;
- signing of a real donation agreement by the parties;
- mandatory re-registration of ownership of donated real estate.
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How to draw up a gift agreement for a stranger?
As we already mentioned above, you can draw up a deed of gift either independently or with the help of a notary, which, although not mandatory in 2021, is recommended by most specialists in the legal field.
Simply put, in most cases it is difficult for people without experience in conducting legal procedures to notice the pitfalls, contradictions and errors in the content of the act, which in turn acts in 95% of cases as a basis for annulment of the gift agreement.
Expert opinion
Oleg Ustinov
Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.
Therefore, if you doubt any part of the transaction or the need for it in general, be sure to get a free online consultation from the duty lawyer of our website and reduce the risks of a conflict to zero!
As our practice shows, it is almost impossible to challenge in court an agreement certified and drawn up by a specialist at a notary office!
Also, to register ownership of a land plot, both the donee and the donor must appear at the registration authority, if the transaction was not accompanied by a notary. In the latter case, this stage may be the responsibility of a specialist.
What documents are needed
Remember that when signing the deed of gift and registering it, the parties to the transaction are required to have on hand documents from the following list:
- land donation agreement between relatives or strangers, at least in 3 copies;
- passports of the parties to the transaction;
- the donor's title documents for the donated real estate;
- cadastral passport;
- written consent from other owners to conclude a deed of gift;
- certificate of plot allocation;
- all technical documentation about existing buildings erected on donated land (certificate from the BTI);
- a check confirming successful payment of the established state duty, in accordance with Article 333.33 of the Tax Code of the Russian Federation;
- certificates confirming the relationship between the donor and the recipient;
- statements about the absence of debts on this site;
- a statement of permission to carry out the transaction from the creditor, if the plot acts as collateral.
Registration of property rights, as a rule, takes in 2021 no more than 10 days from the moment of transfer of the above documentation to specialists of the registration authority (in accordance with Federal Law No. 218, regulating the procedure for state registration of real estate, adopted on July 13, 2015).
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Donation of fixed assets and accounting entries
You can find out more detailed information about this from our previous articles on registering a gift agreement in Rosreestr or through the MFC.
Also, many of our regular readers asked whether it is possible to cancel a donation agreement for a land plot and, if so, how to avoid this? All gift transactions are subject to cancellation, which can, for example:
- worsen the financial situation of the donor of real estate or movable property;
- be declared invalid due to the fact that the donee has committed a moderate crime against the donor himself or his relatives (the same applies to cases where the party who accepted the gift treats the gift in bad faith, as a result of which it may lose its properties).
We will talk about this in more detail in one of the future articles - be sure to add us to your “Bookmarks” so as not to miss it!
What documents are needed at the MFC when making a donation?
When registering a real estate donation transaction, you must provide the following package of documents :
- Identification documents of the parties.
- Several copies of the gift agreement - one is given to the MFC, the other for the participants in the transaction.
- Documents of title to property (sale and purchase agreement, gift, certificate of inheritance).
- Extract from the Unified State Register of Real Estate.
- Documents confirming the absence of encumbrances.
- Receipt for payment of state duty.
Depending on the circumstances of ownership, the following documents may be required for registration:
- If the housing is mortgaged , the mortgagee’s permission to dispose of it.
- If the property is in joint ownership - notarized consent of the co-owners.
- When donating on behalf of a minor or incapacitated citizen , permission from the guardianship authorities is required.
- If the transaction is concluded by a representative - a notarized power of attorney.
For various real estate properties, the following list of documents may be required:
- For a land plot - technical passport, technical plan, boundary plan. To indicate the area of the site, its location and purpose, as well as the presence or absence of outbuildings.
- For a residential building - documents for a land plot, a technical plan and a technical passport for construction describing the characteristics of the house, its cost and area. If you are purchasing a house on a leased plot of land, then it is worth obtaining a lease agreement from the previous owner.
Who has the right to donate real estate?
It is important to take into account that only an adult and fully capable person has the right to act as a donor. On behalf of persons with limited legal capacity and children over 14 years of age, transactions are carried out by legal representatives (guardians, parents).
The general requirements for donors are as follows:
- age of majority;
- capacity;
- existence of ownership rights to property.
However, there are some restrictions regarding property purchased during marriage. Let's take a closer look.
Donation of real estate purchased during marriage
Any expensive property acquired during the period from the moment of state registration of the conclusion to the date of divorce is considered the joint property of the spouses. Both have the same rights to it.
One of the spouses can donate part of the apartment to another person, but for this they will have to allocate a share, register changes in Rosreestr, and most importantly, take written and notarized consent to the transaction, even if the property is alienated in favor of a common child (Article 35 of the RF IC).
Briefly: the donor has the right to be an adult capable citizen. To alienate property acquired during marriage, the notarial consent of the spouse is required. Parents have the right to give gifts on behalf of children over 14 years of age, but with the permission of the guardianship authorities.
What is a donation agreement and how to draw it up correctly? Legal advice
How to correctly draw up a donation agreement for household appliances and furniture? Legal advice
The procedure for registering a gift agreement at the MFC
There is a certain procedure for applying to the MFC to register the transfer of ownership of real estate:
- The donee must be informed of the intention to conduct a transaction and agree to accept the gift.
- All necessary documents for registration are prepared.
- An agreement is drawn up and signed by the parties to the transaction.
- You must contact the MFC at the location of the property being transferred - you can do this immediately by coming to the branch, or make an appointment in advance by phone, through the MFC website or State Services.
- A state registration fee is paid.
- After the appointment is scheduled, the parties contact the registrar and draw up an application for the transfer of ownership.
- Upon completion of registration, the parties will have to come for documents and an extract from the Unified State Register of Real Estate with a record of the new owner.
Grounds for refusal of registration
According to the rules for registering a deed of gift for real estate, the donee must agree to accept the gift by signing an agreement. If the donee subsequently refuses to accept the gift, then such refusal must also be made in writing .
Important
If the transaction documents have already been submitted to the MFC or Rosreestr, then to cancel the transfer of rights it is necessary to submit a corresponding application. This must be done before the end of the re-registration process .
There are also other reasons, upon the occurrence of which the registration authority will have the right to refuse to carry out a transaction . These include:
- The donation occurs on behalf of an incapacitated person without the permission of the guardianship and trusteeship authorities.
- The gift is transferred in favor of the incapacitated person without the permission of the legal representatives.
- There is no consent of other owners to transfer the property.
- The list of documents provided is not complete.
- There are factual errors in the contract.
- The mortgagee's permission to dispose of the property was not obtained.
- The agreement contradicts the terms of gratuitousness, since it contains requirements for the donee.
- A citizen does not have the right to dispose of property.
Who should be present at the branch of the government agency when registering a transaction?
For the gift transaction to be valid, both parties must be present when submitting the required documentation. This is necessary to ensure that each of the parties to the agreement confirms their consent to the free transfer of property. If it turns out that any of the persons obliged to take part in the event does not want to transfer the property free of charge, the signing of the contract will not be carried out.
If coercion is detected by any party, the transaction is also cancelled. Additionally, an appeal to law enforcement agencies may be made.
How much does a deed of gift cost at the MFC?
If the donation occurs between close relatives, then to complete the transaction you only need to pay a state fee . Its size is determined depending on the type of property being transferred.
If the transaction is carried out with the help of a lawyer or realtor, then the cost of the service is negotiated individually - for drawing up the contract and assistance in collecting documents. If the contract is certified by a notary, then there are certain prices for such certification. If a mandatory notarial form is required, for example, in the case of donating a share in common property, the price of services will be 0.5% of the value of the property , but not less than 200 rubles. and no more than 20,000 rubles.
If the contract is certified by a notary at the request of the parties and does not require mandatory certification, then its cost will be:
- When donating to close relatives and the value of real estate:
- up to 10 million - 3,000 rubles plus 0.2 percent.
- Over 10 million - 23,000 rubles plus 0.1 percent, but not more than 50 thousand rubles.
- When donating to persons other than close relatives and the value of the property:
- Up to 1 million - 3,000 rubles plus 0.4 percent.
- From 1 to 10 million - 7000 rubles plus 0.2 percent of the amount exceeding 1 million rubles.
- More than 10 million - 25,000 rubles plus 0.1 percent of the transaction amount exceeding 10 million.
For your information
You can contact a notary with a contract drawn up in advance, but if the parties decide to provide the completion to a notary, then the cost of technical services will be added. Depending on the region, on average, the price of a deed of gift will range from 2,000 to 10,000 rubles. In large cities such as Moscow, drawing up an agreement will cost up to 10,000 rubles. In St. Petersburg, about 5,000-7,000 rubles.
Deal between relatives
The procedure for a donation transaction for relatives of the 1st stage (daughter, son, mother, father) is carried out according to the standard scheme. Usually such relationships are built on trust and problems do not arise. If the relationship is complex, then lawyers recommend:
- draw up a transfer deed in addition to the contract just in case;
- stipulate in the contract a separate line about the entry into force of the transaction immediately after registration with government agencies.
The gift contract is drawn up by hand and does not require notarization. The main thing is to correctly spell out the terms of the transaction, indicate the cadastral value and the exact date of entry into force. First, you should get acquainted with the Civil Code of the Russian Federation (Article 572). Full awareness of the laws will allow both parties to avoid misunderstandings and challenges from other heirs in the future.
Deadline for completing a donation agreement
From the moment of contacting the registration authority with all documents, in accordance with Part 1 of Art. 16 Federal Law No. 218 dated July 13, 2015, registration of the transfer of ownership of real estate is carried out within:
- 7 working days - at Rosreestr authorities;
- 9 working days - when contacting the MFC;
The specified periods may be extended in case of suspension of registration:
- At the request of the transaction participant - for no more than six months.
- For other reasons (incompleteness of the documents provided) - no more than three months until the reasons are eliminated.
- In case of litigation - until the court makes a decision.
Is it possible to cancel a deed of gift?
The possibility of canceling a donation is provided for in Art. 578 of the Civil Code of the Russian Federation for several reasons:
- commission of a deliberate crime by the donee against the life and health of the donor;
- murder of the donor by the donee. The deed of gift is canceled by the heirs;
- death of the donee before the donor, if the possibility of cancellation on this basis is provided for in the DD.
Also, the deed of gift may be canceled by the court at the request of the donor’s creditor if the deed of gift was drawn up within the last six months before filing for bankruptcy. If the creditor's demands are satisfied, the property is seized for further repayment of debts.
Arbitrage practice
When sufficient evidence is presented, claims for annulment are usually granted by the courts, as several real decisions confirm:
- Decision No. 2-457/2019 2-457/2019~M-263/2019 M-263/2019 dated May 15, 2019 in case No. 2-457/2019;
- Decision No. 2-162/2019 2-162/2019(2-2060/2018;)~M-469/2018 2-2060/2018 M-469/2018 dated May 7, 2021 in case No. 2-162/2019 ;
- Decision No. 2-1-325/2019 2-1-325/2019~M-1-216/2019 M-1-216/2019 dated April 22, 2021 in case No. 2-1-325/2019.
The basis most often is the donee causing bodily harm to the donor after the transaction. People in such situations provide medical documents and police certificates to confirm the fact of the crime and terminate the DD through legal proceedings.
State duty for the contract
To accept documents at the MFC and begin the registration procedure, you must pay the appropriate state fee. This can be done through the State Services website, at a bank or MFC cash desk. Depending on the object of the registered property, the following payment amount is established:
- For transfer of ownership of real estate (houses, apartments) - 2000 rubles. for physical persons , 22,000 rub. for organizations.
- If a land plot or a capital construction project on it is registered - 350 rubles. for physical persons , 6000 rub. for organizations.
Donating part of a house
The owner has the right to donate the house in whole or in part, with or without a land plot.
But the sample form for the second case is slightly different. Part of the house must be isolated from other premises, have its own entrance, bathroom, and communications supply. Donating a share of real estate requires an examination through the BTI, issuing an assessment of a specialist’s opinion. It is important for the donor to correctly describe in the contract the alienated part of the property, be it 1/2 of the house or a specific part of the room. Also get your hands on the estimated cost after the redevelopment.
In the case of a gift of a house, the recipient partially receives the use of a share on equal terms with other owners. The contract must describe the procedure for using the alienated room or area. A share in a private house can be alienated with or without a land plot, which should also be registered. One contract is drawn up, but with a description of the cost for each property separately. If disputes arise, the procedure for using shared ownership is established in court.