The procedure for registering a deed of gift for a land plot

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Published: November 24, 2016

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A deed of gift for a land plot is a fairly simple and profitable way to transfer ownership of property. It has become widespread among individuals with family ties.

The conclusion of a gift agreement is required if the value of the transferred property exceeds 3,000 rubles. Typically, such transactions are concluded in relation to real estate, country buildings and the lands under them . If the amount of the gift is less than 3,000 rubles, then an oral agreement between the parties is allowed.

• What is a deed of gift: legislative aspects
• Advantages and disadvantages of drawing up a gift agreement
• How to properly draw up a deed of land: the main stages Drawing up and signing an agreement
• Notarization of the gift agreement

What is a deed of gift: legislative aspects

A deed of gift is a standard civil law agreement that implies the transfer of rights to property (in this case, land) from the donor to the donee free of charge.

What distinguishes it from a purchase and sale transaction is its gratuitous nature.

Gift relations in Russia are regulated by the Civil Code (Chapter 32); the specifics of transactions with land plots are prescribed in the Land Code.

The transaction can only be concluded on a voluntary basis.As parties

Contracts can be made by any individual, with or without family ties, legal entities, charitable foundations and government organizations.

Only privatized land can be transferred by deed of gift. It will not work to donate a plot that is leased from the state.

It is allowed to transfer not the entire plot, but its share.

After concluding a donation agreement, the donee becomes the full owner of the land and can dispose of it at his own discretion: rent it out, build a house on it, sell it, donate it, etc. The donor himself will no longer be able to influence how the donee decides to use the plot.

The deed of gift does not have retroactive legal effect. Ownership rights can only be returned if the recipient of the land plot decides to issue a deed of gift in the name of the donor. Or the agreement will be declared void in court (the grounds for cancellation of the deed of gift are given below).

The deed of gift is one of the transactions for which registration with Rosreestr is required.

The parties will have one year to register, otherwise the contract will be canceled.

If the donor died without having time to register the gift agreement with Rosreestr, then such a transaction will not have legal force. It will not be an expression of the last will of the deceased and will not be equal in importance to a will.

The land plot will be divided between relatives who have the right to claim inheritance by law.

Quite often, citizens wonder whether it is possible to donate land separately from the building that stands on it. If the house and the plot belong to different owners, then such a transaction is possible. Otherwise, the plot is transferred only together with a house or other building (in accordance with Article 35 of the Land Code).

It is prohibited to make a gift of property in favor of employees of social services and medical institutions where the donor resides, as well as in favor of civil servants.

Terms of preparation

According to the law, the contract is drawn up in compliance with the following conditions:

• 
  the contract is drawn up with the participation of 2 persons - the donor and the recipient;

• the basis of the transaction is a written contract (the transaction is not concluded orally);
• the number of copies of the deed of gift and its components must comply with the requirements of the law;
• the donor can transfer under an agreement only property to which he has documented ownership rights;
• the recipient may be related to the donor to varying degrees;
• The parties can go through the entire stage on their own or with the help of a lawyer or notary.

The main condition of the deed of gift transaction is the transfer of land free of charge, which means the recipient does not owe anything to the donor.

Advantages and disadvantages of drawing up a gift agreement

Registration of a deed of gift for land has its advantages and disadvantages, which the parties need to take into account before deciding to conclude it.

Most often, gift agreements are concluded between close relatives, which is associated with the taxation of such transactions. Spouses, children, parents, brothers and sisters, grandchildren, and grandparents are exempt from paying taxes on the received land plot.

A gift agreement is not only a profitable, but also a quick way to transfer rights

property. The whole process takes no more than a month.

Since by deed of gift the land is transferred to the benefit of the donee free of charge, such property will be classified as the personal property of one of the spouses and is not subject to division in divorce proceedings.

If the parties to the transaction are not relatives, then the gift acts as income to the donee and he is obliged to pay personal income tax on the value of the land. The tax rate is set at 13%, for non-residents - 30%. The donor himself does not need to pay anything.

In addition to paying tax, the party to the transaction is required to report the concluded gift agreement to the Tax Inspectorate in Form 3-NDFL.

This must be done before April 30 of the year following the conclusion of the contract. Otherwise, a fine of 1,000 rubles will be imposed on the recipient of the gift.

Among the disadvantages of a gift agreement, in addition to its unfavorable taxation when registering a transaction between persons without family ties, is the possibility of challenging the agreement. In this sense, a purchase and sale transaction is more legally protected.

Another disadvantage of the agreement is its unconditionality, i.e. it cannot indicate special conditions for concluding a transaction.

Did you have any difficulties when preparing a deed of land?

There were no difficulties It was difficult for me to run through the authorities I didn’t give anything to anyone

Taxation of gift deeds

Receiving a plot of land as a gift is the basis for the emergence of taxable income. According to tax law, you need to pay income tax. The donee must do this, since it is he who receives the additional profit.

Personal income tax must be calculated independently. To do this, you need to know whether the recipient of the gift is a resident of the Russian Federation or not. If yes, then 13% of the cadastral value is due for payment (if it is not established, then of the estimated value. But this happens rarely). If the recipient of the gift is not a resident, then 30% of the cadastral value is subject to payment.

The exception is close relatives. If they act as parties to the agreement, then the donee is exempt from paying the mandatory income tax. But when registering a transaction, you will need to confirm the presence of close family ties. Close relatives are:

• parents - children;
• grandparents – grandchildren/granddaughters;
• siblings and half-brothers.

A transaction between a nephew and an aunt no longer falls under close relationship. Therefore, you will have to pay tax.

How to properly draw up a deed of land: the main steps

Registration of a deed of gift involves going through a number of successive stages, starting with the drawing up of an agreement, and ends with the re-registration of ownership rights to the new owner. Let us consider the components of the donation procedure in more detail.

Drawing up and signing an agreement

To draw up and sign an agreement, you can contact specialized companies, a notary, or use a standard form.

We can take as a basis the model proposed by the Russian Federation Committee on Land Resources back in 1994.

The contract must contain the following parameters:

• name of the parties to the transaction (donor/done);
• a detailed description of the land plot being donated (indicating its area, intended purpose, cadastral number, description of buildings);
• cadastral value (or market) of land and buildings on it;
• presence of land encumbrances and restrictions;
• obligations of the parties (transfer and accept as a gift);
• applications.

When contacting specialized law firms, you should be prepared for the fact that they will charge 5,000-10,000 rubles for preparing a document.

If land is transferred in favor of a minor or incompetent citizen, then the written consent of his guardians and parents is required. The minor himself has no right to act as a donor.

Notarization of the gift agreement

Contacting a notary office for certification of a gift agreement is an optional step. However, they should not be neglected to give the document greater legal force.

To notarize a deed of gift, you will need the following package of documents:

• passports of the parties;
• agreement in triplicate;
• cadastral plan of the site;
• a certificate confirming the absence of buildings on the land or an extract from the Unified State Register of Ownership of the building;
• conclusion on the cadastral (or market) value of the land;
• title documentation for land.

The notary will charge a certain fee for his services.

Its size will be tied to the cadastral value of the land, or to the market value obtained from licensed independent appraisers.

Tariffs for notary services also depend on the category of relationship. To register a plot in favor of a spouse, children, parents, grandchildren, they are set at the level:

• 3000 rub. plus 0.2% of the price of the plot if its value is within 10 million rubles;
• 23,000 rub. + 0.1%, but not more than 50,000 rub. - at a higher cost.

When donating land to other categories of citizens, increased tariffs apply:

• if the price of land is within 1 million - 3000 rubles. + 0.4%;
• up to 10 million rubles — 7000 rub. + 0.2%;
• more than 10 million - 25,000 rubles. plus 0.1%, but not more than RUB 100,000.

If certification of the spouse’s consent is required when registering a gift of land that is jointly owned, the tariff is set at 100 rubles. The cost of drawing up the contract itself with the help of a notary will cost another 1000-2000 rubles.

Notaries also charge a fee for technical and legal work . Its size is determined at the level of the regional notary chamber and averages 2000-5000 rubles.

What the donor and recipient need to know - pitfalls

The requirements for making a donation are as follows:

• Buildings on the site are donated along with the land;
• The land plot must have state registration;
• The law prohibits donating lands located in border zones, as well as to stateless persons and foreigners.

If all requirements are met, the procedure will proceed without a hitch. The documents will be accepted by the government agency, and the transfer of ownership will be recorded. The new owner will receive a certificate and deed of gift and will take ownership of the property.

In addition, a number of documents have a short validity period. Thus, a certificate from the Unified State Register is valid for only 5 days. Therefore, you should clearly draw up a plan for obtaining documents.

Registration of the agreement in Rosreestr

There is no need to register the gift agreement separately with Rosreestr; this is done simultaneously with the procedure for transferring land ownership rights.

A similar package of documents requested by the notary must be provided to the registration center. An application for re-registration of property rights must also be attached.

You can submit documents in person, by mail or through an authorized representative. IN

the last two cases will require notarization of all information. Re-registration of property rights through the MFC is also allowed.

To register property rights, you must pay a state fee of 2,000 rubles. (RUB 20,000 for legal entities). If agricultural land is donated, the state duty is 350 rubles. Many departments of Rosreestr and MFC have terminals that allow you to pay state fees on the spot.

Based on the documents received, the Rosreestr specialist will issue a receipt and indicate the date of receipt of the certificate.

During this time, Rosreestr employees must carry out a legal assessment of the documents for cleanliness and check the site for the absence of encumbrances.

If the verification is successful, changes will be made to the property records in the register.

Today, citizens have the opportunity to entrust the entire process of registering deeds of gift to specialized legal companies. They will take care of all the worries, from preparing the contract to registering it with Rosreestr. This service will cost about 10-20 thousand rubles.

Where to contact?

The parties can independently conclude an agreement with further registration of the transaction and ownership rights in Rosreestr. also contact a notary and lawyer.

If a minor child or an incapacitated person is involved in the transaction, notarization of the deed of gift is required.

Attention! Donation on behalf of an incapacitated person or a child under 14 years of age is prohibited.

You can submit documents directly to Rosreestr to register the transaction and property rights, or act through an intermediary - the MFC.

Obtaining a certificate of ownership

Within the established time frame, the donee can go to obtain a certificate in his name.
You need to have your passport and a statement confirming the acceptance of documents received at the previous stage. Currently, the document preparation period is no more than 10 days. After receiving a certificate of ownership of the plot, the donee becomes the new full owner of the land plot. It is important to understand that this entails not only the right to freely dispose of the received land, but the obligation to pay land tax.

Registration of rights

After the conclusion of the contract, the recipient of the property becomes its owner.
He must claim his rights and officially register them with Rosreestr.

To do this, he must prepare:

• application for registration;
• deed of gift;
• documents used in drawing up the deed of gift.

A package of documents is accepted against signature from an authorized person. The entry is made and the certificate is issued within 7 days.

Possible problems when registering a deed of gift

The deed of gift can be drawn up in simple written form and does not require notarization.

If such an agreement is not certified by a notary, this will not be a basis for recognizing it as void and having no legal force. Therefore, citizens often neglect notary services, preferring to save on them.

But in some cases it is worth having the contract notarized, especially if the parties

there is reason to believe that the relatives will try to challenge the deal in court.

Typically, relatives seek to challenge the deed of gift after the death of the donor so that they have the opportunity to claim the land plot through inheritance according to the law. To argue their position, relatives seek to prove in court that the agreement was concluded under pressure, or that the donor was misled or was not aware of his actions.

Third parties will have three years to challenge the concluded land donation agreement. After the expiration of the specified period, the deed of gift cannot be canceled.

If necessary, the notary will be able to act as a witness in court, and his certification of the document will serve as evidence that the donor was of sound mind at the time of signing the agreement, was aware of the consequences of this transaction and was not under pressure.

One copy of the deed of gift will always be kept by the notary and, if necessary, it will be easy to restore.

It will be almost impossible to challenge a notarized deed of gift by third parties.

Another advantage of notarization: it can speed up the process of re-registering property rights.

The assignment of a postal address to a residential building occurs according to a certain algorithm. In case of non-payment of debts, utility bills may be disconnected. You can read how to find out your debt here.

As a rule, the cost of renting agricultural land is calculated from the cadastral value. You can learn about other calculation methods from our article.

List of required documents

How to draw up a deed of land? To do this, you need to draw up an agreement in simple written form, read it carefully, sign it and submit it for registration. But the following documents are needed:

• passports of both parties;
• an extract from the Unified State Register of Real Estate confirming the property right of the donor and the absence of encumbrances;
• the document on the basis of which the owner has his right;
• technical passport for buildings, if they exist on the ground. These documents are necessary to verify the legality of these buildings;
• cadastral documentation for land. Its presence means that the site has a cadastral number. But before concluding a deal, it is recommended to carry out land surveying and approve the boundaries of the land;
• if the plot was acquired during marriage, then the notarized consent of the spouse.

Based on technical and cadastral documentation, as well as an extract from the Unified State Register of Real Estate, a donation agreement for a land plot is drawn up. You need to prepare 3 identical documents. One copy for the parties to the transaction, and one copy in Rosreestr in the “personal file” of the allotment.

Sample deed of gift

A land donation agreement may look like this:

Important Limitations

A land donation agreement will be considered illegal if it is concluded on behalf of a minor or incompetent person (representatives of these categories can only act as a donee). Moreover, if such a transaction is made by an official representative of a minor or a person with limited legal capacity in his favor, its notarization is required. Also, you cannot do without a notary if you need to donate only one or several shares of the plot.

Civil servants cannot also be recipients if the donor is not a relative; the same applies to employees of medical institutions and social services.

If the plot is located in a border zone, it cannot be donated to a citizen of another country or a stateless person. It cannot be said that such attempts occur frequently in practice, but they still occur.

In cases where the person who donated the land ultimately “outlives” the recipient (if this is provided for in the contract), the transaction may be canceled. But the gift agreement will be canceled if it states that the recipient can receive a land plot only after the death of the donor. In this case, the transaction is nothing more than a veiled will, and makes it possible to exclude the inheritance rights of persons (other than the donee) who may have a claim to the inheritance.

Features of donating jointly acquired property

When donating jointly acquired property, a problem arises, since under Art. 413 of the Civil Code of the Russian Federation, the donor cannot make a gift to himself.

Spouses have 2 options for further action:

• allocate the marital share from the common property, and then donate it to the husband/wife;
• draw up a marriage contract, and then carry out the donation procedure.

How to correctly draw up a marriage contract: step-by-step algorithm and standard sample

Prices and expenses for deeds of gift between spouses

Of course, one of the most important points for the parties themselves is the value of the deed of gift between spouses. In addition to registering the transaction with a notary, you will also need to pay for confirmation of the contract. The amount of this amount in 2021 is no less than 0.5 of the actual cost of the gift itself.

At the same time, registration of property rights when registering with a notary is an additional expense.

Important

Quite often in our practice, husband and wife share the costs of drawing up a gift agreement equally. In addition, the donee must pay the state fee established by law.

Also, we are often asked whether it is necessary to pay income tax when making a gift between spouses? No, personal income tax or income tax is paid only in the event of a transaction between strangers and distant relatives . The amount of this tax today is 13% of the market value of the donated property. From a legal point of view, spouses are close relatives, and therefore there is no need to pay personal income tax.

ARTICLE RECOMMENDED FOR YOU:

Deed of gift for a house and land - pros and cons

Donation of land

It is imperative that the gift agreement be drawn up in writing, otherwise it will be impossible to register land ownership. The contract itself can be written by hand or you can download a ready-made form and fill it out. The main thing is that the document contains the following information:

• passport details of the donor and recipient;
• information about the object of donation, in the case of a land plot - category of land, location address, cadastral number, type of permitted use;
• information about documents confirming the donor's ownership rights;
• information about restrictions, if any - easement, pledge, etc.;
• rights and obligations of the parties, special provisions of the contract.

It is necessary to ensure that certain provisions of the gift agreement do not contradict the norms of the Civil Code. For example, it is prohibited to specify certain conditions after which the contract comes into force - property is donated free of charge. If there are difficulties in drawing up an agreement, you can entrust this work to a notary or ask a lawyer for a sample for donating a land plot. Notarization will be required if the owner of the land has limited legal capacity or is a minor.

The land donation agreement is drawn up in triplicate. One will remain in Rosreestr, one will be given to the donor and recipient. In addition, you will need an application for the transfer of ownership, drawn up by the donor, and an application for registration of ownership of the land, written by the donee. The easiest way is to take a ready-made form of these documents; this will avoid mistakes and loss of time.

You must pay a state fee for donating a land plot. Its size depends on the category of land and the type of permitted use. For lands of private household plots, SNT, individual housing construction or belonging to the category of agricultural purposes, the state duty will be 350 rubles, for other cases 2000 rubles. For example, if land is donated for the construction of a residential building, the state duty will be 350 rubles, but for the construction of a shopping complex it is already 2,000 rubles.

As for cases where a house is built on a plot of land, you will have to pay state duty separately for the land and separately for the building. According to the law, if both objects belong to the same owner, then they cannot be donated separately. The cost of the state duty for donating a house will be the same as for donating the land on which the building stands.

After writing an application and paying the state fee for donating a land plot, it is important not to forget what additional documents are needed:

1. Identity documents of both parties - passport, temporary identity card, military ID, refugee ID, etc. Required in all cases.
2. Notarized written permission from one of the spouses, if the land being donated was acquired during marriage.
3. Power of attorney, if one of the parties is represented by a proxy.

Also, when donating a plot of land in SNT or any other, you will need to provide a document confirming ownership. This condition is mandatory for real estate registered before January 1, 2021.

The donation of a land plot and a house can be registered directly with Rosreestr, as well as with a notary or through the MFC. Through Rosreestr the process goes a few days faster, but you may have to travel far: there are not offices in every locality. You can also formalize the donation of a land plot for agricultural or other purposes on the official website of Rosreestr, but in this case you need to have an electronic digital signature. In addition, you will need a statement of consent to electronic registration, without which the option of registering a deed of gift through the website will not be feasible.

It takes from one to nine days to register a donation. The fastest process occurs when documents are submitted to a notary - he himself sends electronic versions of the documents to Rosreestr. Registration will take the longest if the agreement was submitted through the MFC and was not notarized.

Gift to a relative (son, daughter, grandson)

Donation of a land plot between close relatives is carried out on general principles - you will need to collect the above documents, pay a state fee in the amount determined by law, and register ownership in Rosreestr. The only exception is that the donee close relative does not have to pay income tax. This rule applies to donating a plot of land to a father, mother, husband, wife, grandmother, grandfather, brother or sister.

As for donating a plot of land to a son or daughter, there are nuances, depending on the age of the children:

1. If the child is under fourteen years old, all transactions are carried out for him by one of the parents. For example, if a grandmother wants to donate her land to her five-year-old grandson, then the gift agreement will indicate the father or mother, with the wording “acting in the interests of the child.”
2. From 14 to 18 years of age, a child can already appear in a contract as a donee, but only with the written consent of the parents.
3. Adult children are given land on a general basis; parental consent is not required.

An agreement to donate a plot of land to a minor son or daughter must be registered with a notary. In this case, there is no need to bring it to Rosreestr: the notary will do everything personally. In this case, the child or his representative does not have to pay income tax; this condition is stipulated in the Tax Code.

If you donate a plot of land to a non-relative, you will have to pay tax. Its size is 13%. The same applies to cases when land is given to a distant relative, for example, an uncle or aunt, son-in-law, daughter-in-law, etc. The exact cost of the tax depends on the value of the property.

As for donating a plot of land to two children, there is such an opportunity, the main thing is to indicate in the text of the document the size of the shares, usually they indicate ½ for each child. There are many nuances to this issue, so it would be better to get advice from an experienced lawyer.

Tax

Many people do not know whether donation of land is subject to tax. The answer to this question depends on the degree of relationship between the parties to the agreement. Distant relatives and people who are not related to each other are not exempt from paying income tax in the amount of 13%; this responsibility rests with the recipient.

Taxation for the gift of land is not relevant for close relatives:

• brothers and sisters, including step-brothers;
• grandparents and their grandchildren;
• children and parents, as well as guardians.

Husband and wife are also considered close relatives. If they give land to each other, the donee does not have to pay income tax.

A person who has received land as a gift is not exempt from paying land tax. Its size is different in each district; the cadastral value of the property is also taken into account in the calculations. There is no need to fill out a declaration here; the tax office itself will generate and send a receipt for payment.

For a foreign citizen

The owner of the land can dispose of it at his own discretion - sell, exchange, donate, lease, and so on. But in the case of donating a plot of land to a foreign citizen, certain problems may arise. It depends on the category of land and its location.

In the Russian Federation, as of 2021, a citizen of another country cannot own the following types of land:

• agricultural purposes;
• located in the border area;
• located in the resort area.

It is impossible to take ownership of land located in these zones or with agricultural purposes, and therefore they cannot be donated. You can find out which category a particular plot of land belongs to in your local municipality. Here you can also get information about whether the area is borderline.

If the land does not belong to the exception categories, you can donate it to a foreigner. But he will have to pay income tax. In Russia, for foreign citizens it is 30% of the value of the property. In addition, after registration of ownership rights, a foreigner is required to pay land tax; its amount depends on the cadastral value of the plot and the tariff established by the municipality.

Legal entity

In Russia, legal entities cannot donate land plots to each other, but there are no absolute prohibitions on the transfer of land as a gift between a legal entity and an individual. The main thing is that the legal entity is not registered abroad or that the share of foreign citizens in its authorized capital does not exceed 50%. Otherwise, such companies can only lease land; this condition is stated in Article 3 of Law No. 101-FZ of July 24, 2002 “On the turnover of agricultural land.” In addition, the ban on donation will apply to agricultural land.

In cases where the donor is an individual, the transaction can be divided into 3 stages:

1. Preparatory - it is necessary to eliminate possible obstacles to alienation. For example, take the spouse’s written permission to transfer land as a gift.
2. Drawing up a contract - it is especially important to indicate in detail the characteristics of the land plot.
3. Signing of a document by an individual and a representative of a legal entity. Registration of the agreement in Rosreestr.

A transaction is impossible between an individual registered as an individual entrepreneur and a legal entity in a situation where there is a commercial relationship between them.

If land is donated to a legal entity by an individual, the donor does not pay income tax. The recipient will be required to pay non-operating tax, the amount of which depends on the applicable taxation system.

Donating a plot of land to a legal entity has the most nuances that need to be taken into account for the transaction to take place. For example, if the recipient is a non-profit organization, it is easier to draw up a donation agreement, but only if the gift will be used for socially beneficial purposes. In other cases there may be subtleties. It is better not to skimp and contact a good lawyer who will tell you whether it is possible to conclude a deal in a particular case, what documents you need to collect and how to proceed.

Expert advice on donating land

In practice, deeds of gift are drawn up quite often. However, often the property is in shared ownership. A citizen has the right to donate only his share. All other owners of the property must agree with the implementation of the action. Written permission will need to be attached to the list of documentation. All property owners must write it.

Co-owners of the land have a priority right to purchase their share. Before registering a deed of gift, you will need to notify other property owners about the planned action, and then wait 30 days.

A period is provided for them to issue a refusal to purchase property in gardening. If a response is not received within the prescribed period, it is considered that the other owners have refused to purchase the land. Notification of the transfer of property as a gift must be in writing and then handed over personally to the other owners of the site or sent by registered mail with a description of the contents. If a person independently transfers documents, it is worth asking for a mark indicating that citizens have read the paper and studied its contents. If a person is the sole owner of a plot, he has the right to donate the property in full or transfer only a share in it. Documents must be completed correctly. To know how to draw up papers correctly and what form of document to use, it is recommended to study the provisions of the Civil Code of the Russian Federation. If only part of the property is transferred, the gift agreement is drawn up in accordance with the classical rules. However, the parties will have to additionally indicate the size of the transferred share, its area and location of the site.