When you purchase a product, your goal is to obtain ownership of it. This determines your ability to own, use and dispose of the acquired property, to receive any benefits from it. In this regard, you need to know at what point it becomes yours. The transfer of ownership of the goods in accordance with paragraph 1 of article 223 of the Civil Code of the Russian Federation occurs from the moment of transfer.
The transfer of goods means the delivery of a thing to its purchaser, or handing it over to the carrier for transportation, or handing it over to a communications institution for shipment to the purchaser. That is, the transfer of ownership of the goods can be carried out at the location of the goods, at the location of the buyer, as well as at the time of transfer to the carrier or communication facility.
The agreement may specify the moment of transfer of ownership of the goods, which differs from the general one. For example: after payment of the entire amount for a product, part of the amount, at the time of the occurrence of an event, at the time of receipt of the goods at the warehouse, etc.
When making transactions, there may be some features at the time of transfer of ownership. Consider several of these features.
- If the owner changes to real estate, state registration must be carried out. The ownership of the goods passes after this. The negative point is that after the conclusion of the contract and before state registration, no one has the right to dispose of real estate. Leasing real estate for rent can be regarded as unjust enrichment.
- Under the exchange agreement, the transfer of ownership of the goods occurs after the mutual fulfillment of the obligation to transfer the goods. This means that even if the goods have already been transferred by one party and the other is not, then the transfer of ownership does not occur. It also means that the person who received the goods does not have the right to use it and receive any benefits. An exception is the exchange of real estate, as there is a state registration.
- Contributions transferred to the authorized capital are transferred to the ownership of the enterprise from the moment they are made and the state registration of the enterprise. And real estate since its state registration.
- The transfer of ownership of the goods may occur after payment. It is often used due to the fact that the buyer cannot pay the full price at a time.
Depending on the payment, four situations of transfer of ownership can be considered.
- The goods were transferred to the buyer, not paid, but on the basis of the contract, ownership passed to the buyer at the time of transfer.
- The goods were transferred to the buyer, not paid, and on the basis of the terms of the contract the seller is considered the owner until payment. In this situation, the buyer does not have the right to derive any benefits from its use.
- The goods have not been transferred to the buyer, but they have previously been paid for. The goods are held by the seller and remain in their ownership, according to the contract, until the moment of transfer. In such a situation, the seller is at risk of accidental death, as well as storage costs.
- The goods are not transferred to the buyer, but pre-paid by him. Moreover, it is the property of the buyer from the moment of payment for the goods, according to the contract.
In the Tax Code of the Russian Federation , the sale of goods means the transfer of ownership to the buyer. This means that for tax purposes, the goods are not sold until the transfer of ownership to the buyer, regardless of whether it is shipped to the buyer or not. If the goods are paid for, and they already belong to the buyer on the right of ownership, but are located at the seller, the sale price forms the tax base.