How to transfer an apartment to a relative without paying taxes? Legal ways

Methods for re-registration of housing

The legislation of the Russian Federation provides five ways to best re-register an apartment:

1. based on a purchase and sale agreement;
2. based on a gift agreement;
3. based on a will;
4. in exchange;
5. using rent.

Re-registration of an apartment through purchase and sale

In order to carry out the procedure for re-registration of an apartment through a purchase and sale agreement, it will be necessary to complete the following steps:

1. Prepare the necessary package of documents:

• statement;
• documents for the apartment;
• contract;
• extract from the Unified State Register of Real Estate;
• consent of other co-owners;
• receipt for payment of state duty.

1. Sign a real estate purchase and sale agreement.
2. Provide this package of documents to Rosreestr for registration of rights to the apartment by the new owner.

Re-register an apartment under a gift agreement

The main stages when re-registering an apartment to another person under a gift agreement are:

1. The parties need to negotiate and draw up an apartment donation agreement.
2. Pay tax.
3. Submit documents with an agreement and an application to Rosreestr for registration of property rights.
4. Pick up a document that confirms the transfer of ownership of housing from one citizen to another.

If a citizen has expressed his will to donate his share in the apartment, then the consent of the other co-owners is not necessary in this case. If this is a share in an apartment that was acquired during marriage, then the consent of the former spouse will need to be given in writing and certified by a notary.

Will

A will is a document that any citizen can draw up at a notary so that after death all property is distributed according to the will of the testator. To do this, a citizen must contact a notary with a passport and documents that establish ownership of real estate. The notary, in turn, will draw up a document (will) and certify it with the seal and signature of both the client and the executor (notary).

The main points to consider are:

• the will must be legally drafted;
• it must comply with the legislation of the Russian Federation;

• be written by a competent citizen.

Rent

Rent is the transfer of rights from one person to another with subsequent payment to the renter of the agreed amount.

For this type of re-registration of an apartment to another person, you must do the following:

1. Prepare a package of documents (certificate of ownership of the apartment, extract from the Unified State Register, extract from the BTI, passports of the parties);
2. The parties need to enter into an agreement.
3. Submit documents for registration to Rosreestr.

Exchange

Citizens of the Russian Federation also resort to exchanging one apartment for another. In this case, the stage of searching for new housing, for which the exchange will take place, is very difficult. Then you will need to draw up an agreement, pay taxes and transfer the business for registration.

Required documents

For any re-registration option, you will need to prepare all the necessary papers. This is necessary both for registration of the transaction and for the impossibility of appealing the contract in the future. The standard documentation package includes:

• a number of legal acts for the property;
• passports of procedure participants;
• an extract in the form of a certificate about the residents who are registered in the specified living space;
• technical and cadastral documentation;
• consent of the co-owners in writing, if necessary;
• paid receipt with state duty.

The package is accompanied by the contract itself, as well as additional papers if necessary.

Attention! All deeds that must be notarized must be in the prescribed form. In the absence of certification, the transaction will be void.

Only after collecting a full package of papers does re-registration of rights take place, which ends with the issuance of a certificate from the Unified State Register of Real Estate.

Recommendations for preparing documents

Different papers have different expiration dates. This point will need to be taken into account when collecting documents. For example, a certificate of debts and their absence in housing and communal services is issued for 10 days. When completing the documentation, you will need to immediately obtain all the necessary documents that have a long validity period, and then, at the time of the transfer of rights process, collect the rest.

Preparation of cadastral extracts

The entire set of cadastral extracts is prepared in the BTI. Average terms vary between 1-4 weeks. It is also necessary to obtain cadastral and technical type passports in advance.

Notarial documents

Notarial documentation may be required to transfer property or shares. It includes:

• consent of a third party, such as a spouse or other owner. In some cases, it is necessary to obtain written certified consent from the legal representative of the minor;
• powers of attorney if the transaction is made by a third party;
• certificate of inheritance;
• various papers of a title nature.

Read also: Spouse’s consent to donate real estate

Notarial paper is considered to be an act that is required to be drawn up in a notary's office. In addition, the notary must have a valid license.

Re-registration of housing for a minor

What do you need to know when re-registering an apartment for a minor child?

The first thing to consider is that all documents during this procedure must be signed by the child’s guardian, and to carry out this transaction, the consent of both parents is required, even if one of them does not live with the child.

Registration of transfer of ownership

When re-registration of an apartment is necessary in favor of a minor child under the age of eighteen, his official guardian, parent or adoptive parent must act in the interests of the latter. If we consider the deed of gift, it does not come into force until the donee officially accepts the gift, and this requires registration by a notary, which a minor cannot do on his own. Only after acceptance can we talk about re-registration of proprietary rights, and this procedure should be carried out by the same person.

Contacting Rosreestr is mandatory: until changes are made to the Unified State Register, the apartment will legally belong to the current owner and, in which case, will be inherited in the general manner.

The re-registration process sequentially includes:

• Choosing the appropriate option;
• Preparation and collection of necessary documents;
• Consultation with a lawyer or notary;
• Drawing up and concluding an agreement;
• Re-registration of property rights through Rosreestr.

It should be noted that a correctly executed and well-drafted contract practically eliminates the risk of challenging it in court. Therefore, legal advice and assistance are of particular value. Moreover, in case of disputes, the notary certifying the transaction undertakes to be present in the courtroom as a witness, which is also a big plus. Since the cost of real estate is quite high, the possibility of conflicts cannot be ruled out despite family relationships.

The nuances of re-registration of housing for a spouse, grandchildren, brothers, sisters and parents

Let's look at each case in turn.

What is the best way to re-register an apartment in the name of a spouse? Of course, with the help of a real estate purchase and sale agreement, in this way you will bypass a tax deduction in the amount of 260 thousand rubles.

What is the best way to re-register an apartment for brothers/sisters/grandchildren? Using the same agreement and registration of a deed of gift. Also, the best option would be to write a will.

If the spouses are married, then in this case it is possible to draw up a document that provides for property division.

In what cases do you need to pay taxes?

Spouses, parents, children (including adopted children), grandparents and brothers, sisters are exempt from taxation if they have at least one common parent with the current owner.
For distant relatives, a tax of 13% is provided, calculated from the cadastral value of the apartment. If we are talking about selling, you, as a person who has made a profit, pay this 13% yourself, but only if you have owned the apartment for less than three or five years (depending on when it became yours). In some cases, for example, when donating an apartment or drawing up a will, the agreement is subject to mandatory notarization. In other cases, you can do without this, but at your own peril and risk. When the living space is in shared ownership, you can draw up an agreement, which is also registered by a notary. The transfer of ownership rights itself is always registered in Rosreestr after submitting the appropriate application with the attached documents on the basis of which the rights are transferred.

Registration of a residential property as a gift

This method of re-registration of real estate between relatives is most widespread.

A donation means a transaction on the basis of which one party (the donor) transfers a residential property and the rights to it to the other party, on the basis of a gratuitous transaction.

That is, the property is transferred without any financial costs (unlike purchase and sale), with the exception of expenses for processing the transaction itself.

The advantages of registering a deed of gift are as follows.

1. If a transaction occurs between close relatives (parents and children), income tax is not paid.
2. The limitation period for invalidation is shortened, that is, one calendar year. For example, for purchase and sale it is three years.
3. It is almost impossible to legally challenge a deed of gift between relatives.

There are no downsides to such deals.

What you need to know about real estate registered as a gift

Despite the fact that this transaction is free of charge, the norms of the Civil Code of the Russian Federation establish some requirements for the process of transfer and registration of real estate.

1. The donor has no right to refuse to accept a residential property as a gift. That is, he is obliged to register and perform other actions in relation to the residential property.
2. The deed of gift transfers not only the rights to real estate, but also the responsibilities. That is, if there is a debt for utilities and other services, the new owner is obliged to repay them in full.
3. Property received as a gift is not considered property acquired during marriage. For example, if a son who received an apartment in this way is married and begins to divorce his wife, she does not have the right to claim part of the apartment.

Re-registration of property may be refused

Re-registration of real estate may be refused if it is encumbered, in particular under the security of a bank and the latter did not give permission for re-registration.
Seizure also does not give the right to transfer ownership rights. In addition, a refusal may be issued upon submission of an application if not all documents were submitted. Therefore, make sure that everything is collected in advance and decorated correctly. To re-register your apartment to a relative as quickly as possible, it is necessary that all required documents are in order and collected in a timely manner.

Standard documents:

1. Personal passports of the parties to the transaction, as well as birth certificates for minors, if they are involved.
2. Establishing title and confirming ownership.
3. Extract from the Unified State Register of Real Estate (USRN).
4. Notarized consents, if there are co-owners.
5. Cadastral passport and real estate plan.
6. Technical plan (can be issued at the Technical Inventory Bureau).
7. Extract from the house register.

Since, as a rule, we are not talking about a sale, additional papers, such as information about the absence of encumbrances or an extract from the personal account, are not required.

What are the most profitable and convenient ways to re-register?

When choosing a method of profitable and convenient re-registration, pay attention to the consequences of your actions, as well as whether you want your relative to pay taxes, and whether you want to pay them yourself. In addition, consider the risks not only for yourself, but also for the relative to whom the rights are transferred. If you are afraid that he may be deceived and his home taken away, choose a deed of gift.

When you are afraid that you will be deceived, make a sale. The most profitable option, if you do not plan to make a profit with a relative, is still a gift agreement; otherwise, an equally convenient and profitable option is purchase and sale. With rent, exchange and inheritance, there are much more difficulties and time and effort are also much greater.

Drawing up a gift agreement for a married wife.

The husband has the right to issue a deed of gift to his wife, transferring his part of the apartment to her.

This method is considered one of the most reliable, since the procedure is difficult to challenge in court.

To draw up a deed of gift, it is important that the spouse is considered fully capable and is not subject to physical or psychological influence.

In order to transfer your apartment to your wife under a gift agreement, you will need to complete the following steps:

• Prepare the necessary documents.
• Draw up an agreement between the spouses.
• Have the paper certified by a notary office.
• Perform state registration of the transaction.

The procedure will not be considered valid if the rights of the new owner are not registered. By law, when donating real estate, neither the donor nor the recipient must pay tax.

Download the deed of gift for an apartment between close relatives:

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Rental agreement for an apartment between relatives

Rent is a sum of money or its equivalent in kind that is paid by one party to another for property.

This type of civil transactions is regulated by Article 583 of the Civil Code of the Russian Federation. According to it, rent is income that can be obtained without conducting economic activity. It can be obtained from land, real or movable property or capital.

The transfer of rights to an apartment in exchange for receiving a regular payment is formalized by a written agreement.

It is essentially similar to a real estate purchase and sale transaction, but has some differences:

1. The rent is paid not in one go, but in installments over the period specified in the contract.
2. The renter retains certain rights to the apartment, which is collateral for receiving payment.
3. The payer receives ownership.
4. Rent can be free or paid. Paid rent has its own characteristics:
5. In addition to regular payments, the new owner pays a fixed amount after the transaction is concluded.
6. The minimum payment amount is set at 1 minimum wage.
7. In the event of the destruction of the apartment, the payee bears responsibility.
8. The annuity redemption amount is calculated based on the total amount of payments during the year.
9. A gratuitous transaction allows for the possibility of termination by the rentee if the payer violates essential conditions.

In addition, it can be permanent or lifelong.

A permanent annuity has no expiration date. Recipients can only be individuals and non-profit organizations. Terminates by agreement of the parties. The payment can be paid in money, work, services, or the provision of property.

A type of annuity can be considered lifelong maintenance with dependency. Here, instead of payments, material support for the rent recipient is practiced: payment for utility services, purchase of food, medicine, organization of recreation and treatment.

Lifetime annuity terminates after the death of the owner of the apartment, and its recipients can only be an individual. Payments are made in cash.

Although the apartment received is not income in the literal sense of the word, the rent payment is the direct profit of the rent recipient. This income will be taxed at a rate of 13% (personal income tax).

Will

Will of real estate to son

A significant part of the real estate property passes to the sons on the basis of a will drawn up by the owner of the apartment or other residential property.

This process is fully regulated by the norms of the Civil Code of the Russian Federation.

Based on it, a will is a written document that must meet the following legal requirements.

1. It must contain the will of the person to transfer his property to a specific person (in this case, a son, relative) after death. That is, events will take place in the future.
2. Such a document must be executed only by a notary. In all other cases, the will has no legal force.

Legal features of a will

Despite the fact that a will is also one of the most common cases of re-registration of an apartment, there are many legal subtleties that you need to know about.

1. The right of ownership to a residential property comes only after the death of the testator and the entry of a relative into the inheritance.
2. With the property, not only rights, but also responsibilities are transferred to the son. For example, a home is taken out on a mortgage. It follows from this that the new owner is obliged to pay it.
3. Any will can be challenged in court. The norms of the Civil Code of the Russian Federation clearly establish situations when a will is considered invalid, namely, a will drawn up under moral or physical pressure, written by a person who at the time of its preparation was insane (mentally ill). It is also necessary to pay attention to the fact that if at the time of death, one of the close relatives for whom a will has not been drawn up became a disabled person of the first or second group, the testator has minor (young) children, part of the residential property will be registered in their name, regardless of the will of the testator.
4. The one indicated in the will does not have the right to refuse to accept it, and accordingly all existing rights and obligations regarding real estate.

You need to know that in addition to notaries, a will can be certified by the captain of a ship that is sailing, or the head of a municipal body, if there is no notary in the area. They are transferred, in accordance with the norms of the Civil Code of the Russian Federation, notarial powers.