It would seem so simple - I wanted to make something nice for a friend or relative, and gave him real estate. The cost of issuing a gift certificate for an apartment was so insignificant before that many used it to reduce the cost of buying and selling. However, legislation is changing so rapidly that legal sites do not have time to update information. Since 2017, many will have to register a notary deed and pay a state duty.
New conditions for the gift of real estate from 2017
Yesterday, elderly property owners massively copied apartments for their beloved heirs, wanting to make sure during their life that they provided them with housing and saved them from the struggle for the inheritance at the time of its opening.
Since 2017, the cost of issuing a gift certificate for an apartment has changed significantly and now depends on its cadastral value. Many transactions are subject to registration with a notary, which means that you will have to pay the state fee, notary services, and then make the necessary payments when registering with the Federal Registration Service.
Now, expressing an act of goodwill and making someone happy with a generous gift is an expensive pleasure and not everyone can afford it, especially if the apartment is in a popular area and is expensive.
Everything is not so bad, now the gifted have the right to refuse the gift.
What is useful to do before signing a donation?
When all future expenses have been calculated, and the cost of obtaining a gift for an apartment has not reduced the resolve of donors and donors, it is necessary to take into account small nuances.
It is very important on the day the transaction is completed before signing the deed of gift to receive confirmation that the donor is in a sane state, competent and can be responsible for his actions. This is necessary so that offended bidders are not able to subsequently challenge the transaction.
In order to find out how much it costs to complete a gift certificate for an apartment, you need to find out the exact value of the property in the USRN. Go to the nearest MFC office or find information on the Rosreestr website. Even if you have on hand a document indicating the cadastral value, it needs to be double-checked, since it periodically changes due to state revaluation.
Get the consent of the second spouse for donation if the apartment was purchased or privatized by you in marriage.
How to calculate the state duty for donation
So, article 333.24 p. 5 of the Tax Code of the Russian Federation states that regardless of kinship when donating, the state duty is 0.5% of the cadastral value. The size of the state duty cannot be less than 300 rubles and more than 20,000 rubles. Knowing this amount, you can already approximately understand how much it costs to receive a donation for an apartment without taking into account the payment of notarial services and payments in Rosreestr.
But there is good news! If a person who wants to present an apartment to a close relative is its sole owner, there is no need to complete a transaction with a notary. The cost of issuing a gift certificate for an apartment will consist of paying a state fee when registering new owners in the USRN.
In this case, the deed of gift is compiled in arbitrary writing. In addition to the full name, passport data, indication of family ties, it must not be forgotten to indicate that the giftee agrees to accept the gift, that the apartment is actually transferred when the keys are transferred, or to draw up an additional act of acceptance of the transfer of housing, indicate documents confirming ownership the donor.
However, when donating shares, a donation must be made to a notary public. In this case, in addition to paying the state duty on the cadastral value, you will need to pay notary services. In addition to the official price list, he has the right to withhold the cost of accompanying services. Therefore, prices for registration may vary in different offices. Pay attention to the fact that the donated shares are described in the contract as detailed as possible.
Is it possible to change the cadastral value?
The cadastral value of housing now depends on the market value of the object, and in many cases more. If it is overpriced, then it can be challenged, but it is also not free. After all, you have to pay expenses in court, provide an opinion on the price of the apartment from independent appraisers.
In addition to the fact that it affects how much the gift is worth, it will also affect the future life of the person gifted. After all, it is the cadastral value of housing that is the basis for taxation, and can the lucky one receive such a chic present and pay taxes for it?
Since 2017, you can apply to the court with a request for a change in the cadastral value immediately, without waiting for the decision of Rosreestr.
Check with a notary in advance what documents are needed on the transaction
Now, having picked up a notary and adding his services to the size of the state duty, you know the cost of registration of a gift for an apartment. The documents that you need to take with you on the transaction are as follows:
- establishing ownership;
- confirming family ties;
- passports of participants in the transaction;
- state duty receipt;
- notarized consent of the husband or wife, if the apartment was purchased in a marriage;
- certificate of legal capacity of the donor on the day of signing the donation;
- cadastral passport.
If someone cannot attend the transaction, and there are more than two donors and donors, a representative with a notarized power of attorney may act on his behalf.
What is the cost of issuing a gift certificate for an apartment if the donor is not a close relative of the donor? In this case, he will have to pay the state income tax, which is 13 percent.
If the owner of the apartment is alone, do I need to contact a notary?
You can advise any deed of gift at a notary public, even if you donate the whole apartment and are not required to formalize the transaction by notary. You will pay a small amount, but it will be more difficult to challenge the transaction, a notary can always confirm that it was carried out voluntarily. But you can write a donation by hand or print in free form, contact the USRN to register the transfer of ownership.
If you need notarization, any notary will present you with the form with which he works, and is responsible for its completeness and compliance with laws.