Recently, gift giving between close relatives has become popular . Such a present is not taxed or is it paid in this situation? You should think about this before concluding a deal. After all, payments, if required, can be expensive. And then in giving there will actually not be much meaning. Especially when it comes to needy or dysfunctional families.
Acquaintance
But first, let's figure out what is a deed of gift (between close relatives and not only)? What is it about? And why the question of taxes? The thing is that a gift agreement is a kind of agreement concluded on a voluntary basis. It serves specifically to transfer some kind of real estate or any other objects into property from one person to another. Usually these are cars and apartments. A gift is made between close relatives. Is the tax free or is this process tax free? The question is not so complicated. Please note that the owner has the right to give what he has to any person. It can be not only relatives (close or distant), but also just strangers. Each case has its own characteristics.
How much to pay?
A donation contract between close relatives plays an important role for many. In particular, due to the fact that real estate with the appropriate agreement (even if people are married) is not divided. That is, if parents give a married child, for example, an apartment, you can not be afraid that after a divorce it will be jointly acquired property. Giving is a kind of confidence in the future.
True, this service is not free. Giving real estate between close relatives, like any other such agreement, requires a certain fee. And while this is not about taxes, but about the so-called state duty. Without it, a deal is impossible. You simply will not accept documents for transferring something into the ownership of family members.
How much should I pay when signing a donation? Firstly, the current owner is engaged in payment (that is, the one who will give). Secondly, the amount is fixed. And in 2016, it is 2,000 rubles. It turns out that the gift will cost at least 2 thousand for the donor. Renewal (change) of the contract costs 200 rubles. This is also a duty, but it is already optional. And it is introduced only when it is necessary to correct some points of the current agreement. Donation between close relatives is not taxed or is it necessary? We will talk about this further.
Recipients: who are they?
To fully answer the question, you need to clearly understand what kind of people we are talking about. After all, close ones are far from all relatives. And this factor does not depend on your relationship in the family. The legislation provides a clear definition of who belongs to this category of persons and how donations can be made between close relatives. Is the tax paid or not? More about this later. In the meantime, it’s worth figuring out which category of people we are talking about.
There are actually not so many close relatives. These include both blood and "summary" family members. Who exactly is here? It:
- spouses
- children;
- parents;
- grandparents;
- brothers and sisters;
- grandchildren.
It's all. The rest is a distant relative. Even aunts and uncles, cousins and nephews will fall into this category. And for them, the gift agreement will have its own characteristics. And close relatives, to be honest, are a little easier in this regard. The main problem here is the collection of documents confirming kinship. But the conclusion itself occurs without unnecessary problems and questions.
Relatives and taxes
Donation between close relatives is not taxed or is it needed? To admit, according to modern laws, it does not exist yet. That is, the corresponding payment in the preparation and conclusion of the gift is available, but does not apply to close relatives. It turns out that parents / adoptive parents, children, grandchildren and grandparents, even if they are not siblings, brothers and sisters, including adopted and half-married, as well as spouses (an extremely rare option) can give property to each other without any problems and nothing don't pay. Excluding state duty. The main thing is to have confirmation of close relationship.
Giving money between close relatives, by the way, is also not subject to any tax. According to the legislation of the Russian Federation, the above family members are completely exempt from any payments related to donation. Yes, after the transfer of property (for example, real estate) you will have to pay for it. But this is a completely different tax. In this situation, it is a payment for oneself, and not for a gift.
Distant
Thus, you can make a gift to a close relative. In this case, as you see, the tax is not paid. There is only a state fee for a transaction in the prescribed amount, and it changes annually. What about the rest of the family?
And no one exempts them from paying taxes. And, of course, the duty must also be paid in full. In principle, nothing surprising - most often donations are concluded between close relatives. Family members do not always have a chance to pay taxes. Especially, given the fact that such a relationship exists to help each other. In practice, a deed of gift is a peculiar and selfless help.
Distant relatives pay the same taxes as completely strangers. That is, in the amount of 13% of the value of the “gift”. Income from a presentation is almost always taxed. The exception is the transfer of money. But in practice, the gift of finance is not fixed. Especially when the transfer amount is too small.
If a notification has arrived
Donation between close relatives is not taxed - this is already understandable. But often it turns out that it is precisely during such transactions that the donee comes after the corresponding notifications from the tax authorities. How to be
Do not panic and simply ignore such notices. Close relatives do not have to pay tax upon donation. And notifications to facilitate the task are sent to everyone who signed the corresponding contract. For organs, this is a “work it out” principle. Do not panic or rush to get cash from your pocket. A declaration is also not required. This is such a complicated process - giving to a relative. A close family relationship tax is not paid, even if there is a notice. Remember that.