The act of gratuitous transfer of material assets. Sample and Form 2021

A contract for donating a room in a communal apartment is a way of freely transferring ownership from one person to another. In most cases, an agreement to donate a room in a communal apartment is actually a hidden form of sale and purchase and is concluded to circumvent the difficulties associated with the need to obtain the consent of co-owners. Files in .DOC: Form of agreement for the donation of a room in a communal apartmentSample agreement for the donation of a room in a communal apartment

Reasons

If we are talking about accepting a donation by a budgetary institution, then you will need to first conclude a gift or donation agreement. The latter document is one of the types of gift agreement, but has its own nuances.

The donation agreement is described in detail in the first paragraph of Article 572 of the Civil Code of the Russian Federation.

A donation can also be made orally (this is clearly stated in the first paragraph of Article 574 of the Civil Code of the Russian Federation), but only if:

The cost of material assets does not exceed 3 thousand rubles.
The donor is not a legal entity.
There is no promise in the terms to give a gift in the future.
A gift is movable property.

If the object of the gift is real estate, then such an agreement is additionally subject to state registration. In all other cases, a corresponding agreement is drawn up between the parties. And the act of gratuitous transfer of material assets is simply an annex to it. Moreover, the main functionality of this document is in a specific list of transferred goods.

Registration

The ownership of a room in a communal apartment passes from the donor to the recipient from the moment the agreement is registered in Rosreestr, that is, from the moment changes are made to the Unified State Register.

To complete the registration procedure, both parties to the contract must appear at the registration authority or multifunctional center. Contractors must have with them:

passports;
three copies of the gift agreement;
technical passport of the room;
extract from the Unified State Register of Real Estate;
certificate of ownership of the room (sale and purchase agreement, certificate of inheritance, etc.);
house register or an extract from it;
payment document confirming payment of state duty in the amount of 2000 rubles;
notarized permission from the second spouse, if the room is jointly owned by the spouses.

The procedure for registering an agreement with Rosreestr will take from 5 to 10 days, depending on where the counterparties apply - directly to Rosreestr or to the MFC.

Form

There are special requirements for the execution of gift and donation agreements. Without them, such documentation will not have legal force. All standards are set out in Article 574 of the Civil Code of the Russian Federation. The details of all parties involved, the city of registration, and the date of signing must be indicated. You also cannot do without the full names of representatives of all parties.

An important nuance: the donor in the contract can indicate the specific purpose of material assets, and the donee in this case undertakes to provide a report on the work done.

Do I need to pay taxes?

You will have to pay personal income tax of 13% on the gift received, because it is recognized as income, and the donee is recognized as the beneficiary. The exception is close relatives: no tax is charged from them.

Relatives include:

children (including adopted children);
parents;
full and half brothers and sisters;
grandmothers, grandfathers.

Other persons will have to pay tax.

Example:

A woman gave her friend an apartment worth 5,000,000 rubles. The donee must pay personal income tax of 13%, calculated from the indicated price:

5,000,000 x 13% = 650,000 rub.

Note! A declaration in form 3-NDFL is submitted to the tax office at the location of the gift by April 30 of the year following the reporting year, and the tax itself, after reconciliation, is paid by July 15.

To whom can material assets be transferred free of charge?

Both private and legal entities, as well as various institutions, can act as recipients of donations, including:

Hospitals, treatment centers.
Educational and educational institutions of various types.
Social protection organizations.
Charitable organizations and foundations.
Scientific organizations.
Museums, exhibitions.
Religious and public organizations.

These points are spelled out in more detail in Article 124 of the Civil Code of the Russian Federation.

An important point: such organizations do not require anyone’s permission to accept a donation. This is clearly stated in the second paragraph of Article 582 of the Civil Code of the Russian Federation.

Thus, even a government agency has the right to accept donations in the form of material assets. It is important that this fact is correctly legally documented. Otherwise, the accounting department of the institution will have many unsolvable problems.

Registration of donation

The deed of gift is drawn up in simple written form, which does not require notarization. A visit to the notary will be necessary if the recipient or donor is a minor.

At the same time, the law does not limit the right of counterparties to contact a notary in any case if they so desire. We, for our part, should note that a notarized agreement is almost impossible to challenge.

Therefore, if there is reason to assume that the agreement will cause dissatisfaction with other persons and, as a result, a claim will be filed in court to declare the agreement invalid, we recommend that the donation be notarized.

Filling out the act of gratuitous transfer

Like all documents of this kind, the act consists of several parts. From top to bottom the following information should be indicated:

Title of the document.
Number. Subsequently, it is indicated in the registration papers.
Date of signing. Sometimes the composition number is indicated separately, but this is not necessary. It is important that at least one date is present in the act.
Information about the donor company. It includes the full name of the representative, as well as a link to the document according to which the latter acts.
The name of the organization to which the inventory items are transferred. Here it is also important to indicate the full name of the representative and the document on the basis of which he has the right to sign acts of this kind.

List of property that is transferred free of charge.
How many copies of the act have been drawn up?
Signatures of representatives of the parties involved in the transfer.

Transaction period and manipulation price

If no violations are found during the study of the documentation package, the registration of the apartment donation agreement in Rosreestr is carried out within 10 days. The report begins from the day the documents are accepted, and the corresponding mark is made in the accounting journal. After submitting the paper, the donor receives a receipt. It will indicate the list of documents submitted and the deadline for completing the verification procedure.

If some papers raise doubts among a Rosreestr employee, the donor will be sent a letter containing a list of documentation that will need to be prepared additionally.

In this situation, the transaction processing period will be extended. However, the maximum period cannot exceed one month. A state fee is charged for registering a gift agreement. Its size in 2021 is 2000 rubles. The citizen independently decides when it is necessary to deposit funds.

Video

You can find out the details for transferring state fees:

by contacting the bank;
search on the Internet;
by independently visiting the Rosreestr branch.

Payment is made through a branch of the credit institution. When carrying out manipulation, it is imperative to receive a check. It is worth making a photocopy of it and attaching it to the general package of documentation.

Table

The list of goods and materials required for the act of gratuitous transfer of material assets can be drawn up in the form of a table. In the sample available for download, this table contains several columns:

Serial number of the name of the material value.
The name itself.
The number of units of goods of one name.
The price of one transferred unit.
The total amount of material assets transferred free of charge.

In official papers it is also customary to summarize tables. This paper is no exception. At the end of the table the total amount of transferred values should be indicated. If the exact figure is not known, you can use the average market value for a specific item.

Documentation

In order to issue a deed of gift, the following documents must be provided to the regional office of Rosreestr:

a free-form application from the person donating housing;
attach a receipt that the state duty has been paid. To do this, take the details from Rosreestr in advance and pay;
photocopies and original passports of the donor and recipient;
documents that can confirm the rights to the apartment;
the deed of gift itself is at least three copies;
certified copies and original technical passport for housing;
a certificate from the passport office about the composition of the family (it must indicate the number of people registered in the apartment);
cadastral passport and its certified copy.

All documents are prepared in advance.

All photocopies must be certified. The easiest way to certify copies is at the passport office or wherever you received this certificate. You can have all copies certified by a notary, but there is a fee.

sample apartment donation agreement for Rosreestr.

application form for registration of a gift agreement.

Nuances of the agreement

The Civil Code (specifically, paragraph three of its article 582) implies an interesting point. The donor can describe the purpose of the transferred material assets and their use for a specific purpose. The gift agreement may also specify the forms of the report that the donee provides to the donor. If these conditions are clearly stated, then the organization that accepted the donation must maintain separate records for the donated property.

Typically, the act of gratuitous transfer of material assets is filled out in duplicate. One remains with the giver, the second - with the recipient of the gift. It is important to have signatures and a list.

Acts in the form of attachments are kept for the same amount of time as a gift agreement. And it may not have a statute of limitations at all.

Procedure for registering an agreement to donate an apartment to a close relative

When the documentation package is prepared, you can go to the Rosreestr office. An application for registration must be prepared at the office of the government agency. The document form is provided by an employee of the government agency who accepts the papers. The donor or his representative must write the application. If the donor encounters difficulties during the registration of the agreement for the gratuitous transfer of an apartment, you can contact a Rosreestr employee for help. Don't be shy. The donor signs the completed application. The package of documents can also be sent by mail. If the donor has chosen this method of transferring papers, the application form will need to be filled out in advance. You can find a sample of it on the Internet.

If sent by post, documents must be sent by registered mail with acknowledgment of receipt.

When the documents arrive at the department of the government agency, its employee will familiarize itself with the papers. According to the agreement, the apartment is registered after the following steps:

The registrar will accept documents if they meet the established requirements. A thorough examination will take place. The donor and recipient of the apartment must be prepared for the fact that additional certificates and documentation will be required.
An entry is made in the Unified State Register. The action is performed only if all papers are in order.
The transaction participant then provides evidence that the action was completed successfully. When the certificate is received, the donee becomes the full owner of the property.

According to the agreement, the apartment is registered with the Federal State Registration Service. If the donor decides to challenge the concluded agreement, actions can only be taken through the court.