How to notify the tax office about donating an apartment to a relative. A sample application for donation of a share in an apartment and a form for registering a new property. Gifting to non-relatives

Last updated May 2019

When thinking about donating real estate to someone: be it relatives or strangers, you should remember that the completion and execution of such a transaction is subject to tax. Therefore, you need to understand the rights and responsibilities of the donor himself and the recipient - the new owner of the property. Or, if the case is complicated, seek the help of lawyers.

Tax rate

The Tax Code provides for the taxation of personal income tax (NDFL):

• all income of citizens of our country and foreigners who are residents at a rate of 13%;
• non-residents - 30%

A resident can be not only a citizen of the Russian Federation, but also a foreigner who has permanently resided in Russia for more than 183 days. In addition, a Russian who lives in another country for more than 183 days loses his resident status.

What amount is taxed on?

If you received real estate under a gift agreement, then the object of taxation is:

• NOMINAL (negotiable) price of the apartment at the time of the transaction. This value is indicated as a descriptive part of the property (along with the cadastral number, address, area, etc.). The indicated value should not be less than 70% of the cadastral value, except if the cadastral value is not known or the cost of housing is less than 1 million rubles, and the cadastral value is less than 1,428,571 rubles.
• When donating a PART of a house or apartment, the taxable amount is calculated according to the donated share of the value of the property at the same rate of 13%.
• If the value is not indicated in the gift agreement, the calculation is carried out with full cadastral value.

In other words, if the amount of the gift under the gift agreement is not specified, the cadastral value is taken into account. If the donation agreement indicates the value, it is compared with the cadastral value, and if it is less than 70% of the cadastral value, then the calculation is again made from 70% of the cadastral value.

Examples:
1. The market value of the apartment is 3 million rubles, the tax will be 3 million * 13% = 390,000 rubles.
2. The market value of the apartment is 4 million rubles, 1/3 share is donated, the tax will be (4 million/3) * 13% = 173,000 rubles.

See also the new calculation (apartments, houses, garages, dachas) will also be tied to the cadastral value, and not to the inventory value, as was previously the case.

Who is exempt from paying

The following are exempt from taxes on donating an apartment to a relative:

• spouses;
• Grandmothers and grandfathers;
• parents (adoptive parents), their children (including adopted children);
• grandchildren and granddaughters;
• brothers, sisters (full and half-blood).

This list is established by the Family Code. At the same time, both residents and non-residents of the Russian Federation are exempt.

Donating an apartment to a close relative exempts him from paying tax. But when completing a transaction, the donee will incur certain expenses: payment of state fees (for state registration), expenses for drawing up a gift agreement, notary services (if necessary), etc.

If a close relative exempt from paying gift tax sells the apartment given to him in the next 3 years, then he is not exempt from paying the 13% tax on the sale of property (owned for less than 3 years). In this case, the tax is imposed on the cost of an apartment exceeding 1 million rubles. (1 million is a tax deduction).

Example: His parents gave their son an apartment in 2016; in 2018, he sold it for RUB 2,500,000. Therefore, the tax amount in 2019 will be (2.5 million - 1 million) * 13% = 195,000 rubles.

Other relatives are not exempt from taxation

• son-in-law, daughter-in-law;
• aunts, uncles;
• nephews;
• cousins;
• cousins, grandparents and other relatives;
• persons who do not have any family ties.

There are no benefits for pensioners in this case. If real estate is given to a pensioner (not from the list of close relatives), then he is obliged to pay the same 13% according to general principles.

When the market (or cadastral) value of the donated apartment is no more than 1,000,000 rubles, is it necessary to pay tax or can a property deduction be applied?

If the donee is not from the list of close relatives exempt from tax, then tax is paid on the full amount and no deduction (1 million rubles) is provided for donation. Property deduction of 1 million rubles. only in case of subsequent sale of the donated apartment.

Other rights to real estate

It is clear to everyone that real estate means:

• apartment;
• private house (individual housing construction, garden house;
• outbuilding, bathhouse, garage;
• land plot.

Everything is also clear when it is given by the owners. But what if the gift does not transfer ownership rights, but other rights. For example, a house and the lease of the land on which it stands are donated. Or the status of an equity participant in the construction of an apartment building is transferred free of charge. The legislator has resolved this issue - all other property rights, except for the right of ownership, are not subject to tax upon gift. Moreover, regardless of relationship.

Example: If a citizen has transferred the rights of a shareholder in a house under construction to another person free of charge, then there is no need to pay tax. In the case of a house and rented land, tax is paid for donating the house, but not for renting the land.

Who is required to declare income and pay tax?

After registering the transfer of ownership in Rosreestr, the person who received the apartment as a gift (the donee) will have an obligation to declare the income received and pay tax. It is from this moment that the tax office will monitor the deadlines for submitting the declaration and paying personal income tax.

The rule is simple, in general you need to know two things:

• The DONOR does not pay any taxes;
• The DONED must pay the tax on his own behalf.

Tax resident pays at a rate of 13%, non-resident - 30% from the nominal value.

What to do after the transaction

In the year in which the property donation transaction was completed, the recipient does not declare or pay anything yet. But next year, before April 30, he is obliged to submit a declaration in form 3-NDFL to the inspectorate at the place of residence. And he is obliged to pay the amount of tax before July 15 of the year in which the declaration was filed. That is:

• Providing a tax return no later than 30.04.
• Transfer of personal income tax to the budget no later than 15.07.

Example: the apartment was donated in January 2019 (in any month of 2019), therefore, the 3-NDFL declaration is submitted from the beginning of 2020 to 04/30/2020, and the tax must be paid by 07/15/2020.

Declaration and payment procedure

How to fill out a declaration

You can fill out the declaration yourself using the program (download the 3NDFL Declaration for 2019 on the left, 3 paragraphs “software for individuals”). You can contact the specialist. organizations providing such services.

In the declaration, the tax is calculated, indicating the contractual value of the property (in its absence, the cadastral value).

If the value of the property is not indicated in the declaration (then it will not be accepted if submitted in person to the Federal Tax Service). When submitting by mail, based on the results of a desk audit, the tax authorities will require you to submit a corrective declaration. The adjustment will be based on the cadastral value.

Important! If the donee is a close relative, then he is exempt from paying tax, and you do not need to submit any declarations. However, the tax office, as part of a tax audit, may require justification of the relationship. In this case, it is required to submit documents confirming family relations (marriage certificate, birth certificate, passport of the donor and recipient, court decision, etc.), but without submitting a declaration.

Documents submitted to the tax authority

Filling out a declaration and submitting it to the tax authorities at the place of residence is mandatory for everyone who receives an apartment as a gift. At the same time, no benefits are provided to anyone (except for the close relatives listed above). Nothing is submitted to the tax authority along with the 3-NDFL declaration. But sometimes, in order to avoid conflicts with the Federal Tax Service, you can provide copies of:

• gift agreements;
• documents on ownership of property;
• cadastral passport and other technical documentation for the facility.

Tax calculation options

• If the calculation is made by the donee, then he should simply pay the calculated tax according to the details of the Federal Tax Service Inspectorate at his place of residence (you can find out more on the tax office’s website or the Federal Tax Service Inspectorate gives details to everyone when filing a declaration);
• If the calculation is carried out by the tax authority, then it will send by mail to the recipient a NOTICE about the tax calculation and a RECEIPT for payment. This option arises when the recipient himself does not declare income. As a rule, a fine and penalties are added to it.
• Payment is made at any bank branch before July 15 of the year in which the declaration is submitted.

What are the consequences of late declaration or payment of tax?

If you fail to submit a return on time, the Federal Tax Service will send a notification about the missed deadline, since Rosreestr informs tax authorities about real estate transactions. If you forgot and missed the deadline for submitting your return, submit it as quickly as possible. The more time passes after the deadline, the larger the fine will be. Amounts of fines for violation of deadlines:

• failure to submit a declaration- a fine of 1000 rubles and 5% of the established tax amount for each month of delay, starting from May;
• non-payment of tax - 20% of the established amount of personal income tax in case of initial non-payment of tax or 40% in case of repeated non-payment (in this case, non-payment is considered intentional);
• penalties for late payment of taxes- calculated for each day of delay, starting from July 16 in the amount of - amount of tax debt * refinancing rate (8.25%) * 1/300 * number of days of delay.

Fines are charged:

• or voluntarily (at the request of the tax authority);
• or through bailiffs, the court, if the payer does not pay the tax and fines within the time period specified in the notice.

Types of donation and their features

In addition to taxable real estate gift transactions, there are other legal opportunities and methods for transferring ownership rights to another person. What are the differences:

• gratuitousness (conditions are excluded when the donee is dependent on the donor. When donating property, one cannot set conditions and oblige the donee to provide any services in return for the property received. For example, the desire to donate an apartment, but at the same time retain the right to reside in it).
• An increase, as a result of a transaction, of property owned by the donee (for example, if there was one own apartment, then after the donation there were two).
• Reduction (due to a gift transaction) of the donor’s possession of property.
• The desire of the owner-donor to give a gift must be voluntary and intentional (the courts often consider lawsuits in which other persons claiming the donated property try to prove that the donation was made under pressure, threats and deception).
• A gift can only be given to someone who agrees to accept the gift. Otherwise, the transaction will also be declared invalid.

The listed signs are mandatory when registering a gift and will be the basis for the legality of the gift in the event of any claims against the donor or recipient from third parties.

Methods of giving

• Direct agreement for donation of real estate or its share

There are no options here: the donor draws up a deed of gift, registers the transaction and transfers his property into full ownership of whoever he wishes - irrevocably.

• Promise

An agreement is concluded under which the donor can promise to subsequently donate property to a specifically specified person. But there are options here - the donor may not fulfill the promise if, after some time has passed after the promise, his living conditions or health condition have worsened and as a result his standard of living will decrease significantly. Or the one to whom the promise was given committed illegal actions against his benefactor-donor or his family (wanted to kill, for example).

• Donation

Done for the benefit of society or a specific person. The purposeful, generally useful value of the donated object must be indicated here (such gifts are made by philanthropists and ordinary people for nursing homes, shelters, museums, social protection agencies, for people affected in various military conflicts and disasters). The advantage of this type of gift is that the donor subsequently has the right to tax benefits.

About re-gifting an apartment

The donation of an apartment involves at least two donation transactions. In each case, the donee is the beneficiary who is obligated to pay the tax. If the parties to each transaction are close relatives, then the obligation to pay tax does not arise either within each transaction or in the entire chain of transactions, from the first donor (for the first gift) to the last donee (for the last gift).

However, the tax authority can see such a scheme and, as part of a desk audit, admit that the transactions were made for show, with the sole purpose of tax evasion (provided that the first donor and the last donee are not close relatives). Tax inspectors will have more confidence when all transactions are completed one after another without significant time intervals. Based on the results of the tax audit, the last recipient will be assessed additional tax according to the appropriate decision. This can be challenged in court. There is not much administrative or judicial practice in such cases.

If during the first donation transaction the donee pays tax (let’s say he is not a close relative of the donor), then during the subsequent donation (transfer), even if the transaction is made in reverse (from the donee to the donor), the tax is not returned, unless the gift transaction is declared invalid.

About the rules for registering a deed of gift

To prevent other applicants from having the desire to sue the donated property, it is necessary to correctly draw up the agreement, check the legal capacity of the parties to the transaction, and strictly fulfill tax obligations. Let’s say that at the time of execution of the contract the donor was registered in a medical institution, was taking strong medications or was under the influence of alcohol, other relatives or persons claiming this property will be able to prove its invalidity.

The gift agreement should not include additional conditions, for example:

• lifelong courtship - this is carried out by a life annuity agreement
• donor's maintenance or other financial obligations;
• the recipient receives rights to the apartment only after the death of the donor - that is, inheritance of housing.

If such conditions are specified in the contract, it may be canceled.

Donation of real estate to persons on whom the donor was dependent at the time of the transaction is also not recognized as valid. For example, his attending physicians, educators, employees of social organizations and institutions, or their relatives.

Incapacitated and minor citizens are allowed by law to be participants in a gift transaction, but only as donees (you can give them gifts, but you cannot accept gifts from them)!

• To determine whether a gift of real estate is subject to tax, it is necessary to establish the presence of family ties between the parties to the transaction.
• So that other applicants do not have the desire to sue the property you donated from the person to whom you gave it (see:
  • register it with Rosreestr without delay;
  • pay the tax when donating an apartment on time;
  • clarify the legal capacity of the parties to the transaction.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

An apartment owner who has decided to donate real estate should familiarize himself with legal requirements requirements for such transactions.

The person who is the recipient of the gift has obligation to fill out a declaration and make a tax contribution, however, if the agreement is drawn up, then there is no need to pay tax.

Citizens who have received an apartment as a gift, after registering ownership of it, are required to send a certain amount to the tax authority at their place of residence. list of documents, namely:

• Donation agreement.
• (USRN), confirming a person’s ownership of real estate.
• Owner's passport details.
• A certificate from the technical inventory bureau of the BTI and other information that will be requested by the tax authority.

The donor does not pay any tax contributions! Exactly the donee is obliged make tax payments at your own expense and on your own behalf.

However, in relation to the donor it may come tax notice about the requirement to pay tax on the alienation of an apartment, by which officials most often mean.

1. In this case donor you need to write to the tax authority (or an application) and attach a copy of the gift agreement.
2. You should do the same the person who received the gift, and in the submitted document indicate a close relationship with the donor (if any) and attach documents confirming this fact.

Tax amount when donating an apartment

On the wedding day, close friends gave the groom (citizen D.) money in the amount of 50 thousand rubles. Cash income received from individuals as a gift is not subject to taxation.

In some cases, the conclusion of a deed of gift May be :

• on behalf of minor citizens;
• from persons recognized as incompetent or partially capable;
• between commercial organizations;
• when presenting a gift to employees holding public positions;
• donation to employees of social, educational, medical and similar institutions.

The above cases of prohibition do not apply for the gratuitous transfer of a gift, the value of which does not exceed three thousand rubles.

Pensioners Those who are participants in a transaction to donate an apartment (not classified as close relatives) do not have any tax benefits; they are required to pay a contribution.

Tax on donation of a share in an apartment

The taxation procedure established when donating an apartment completely coincides with the process of collecting a tax contribution of 13% and gratuitous transfer of shares in a residential area.

The cadastral value of the apartment is 3 million rubles, citizen N. decided to donate his share of the property in the amount of 1/3. The calculation of the tax contribution in this case looks like this:

(3,000,000 / 3) × 13% = 130,000 rubles.

The deed of gift for a share in real estate must be issued in the following way:

• Compliance with written form.
• Mandatory notarization of the document (clause 1 of Article 42 of the Federal Law of July 13, 2015 No. 218-FZ).

The cost of notary services for certifying a gift agreement is 0.5% of the price of the apartment indicated in the document, with no less than 300 rubles, but not more than 20 thousand rubles.

Deadlines for filing a tax return and paying taxes

From the date of mandatory state registration real estate donation agreement, the tax authority monitors the timing of the donee’s submission of the declaration. The obligation to pay the contribution must be fulfilled in accordance with the rules of law in force. period, namely:

• In the year in which the residential property was acquired, the citizen who received the gift does not pay tax and does not declare the income received.
• Before April 30 of the next calendar year, the taxpayer is obliged to provide the completed form to the authorized institution at his place of residence. The document must indicate the value of the property.
• The citizen must pay the tax contribution no later than July 15 the year in which they sent the declaration to the tax authority.

If a declaration is not submitted on time, the tax service has the right to recover from the violator penalty of 5% from the amount of tax not paid on time for each full or partial month from the day established for submitting the document, but not more than 30% and not less than 1,000 rubles.

The fine may be collected as follows: in voluntary, and in judicial ok.

In a situation where the recipient constantly lives abroad, the tax is payable until the state registration of property rights.

Tax deduction for donating an apartment

A property tax deduction represents the right to a refund or non-payment of taxes.

Deduction available:

• After or construction of a house.
• Due to the acquisition of land.
• For the cost of paying interest on a mortgage loan.
• For costs associated with home repairs or decoration.

Among the above grounds, in the presence of which a deduction can be obtained, the conclusion of a gift agreement is not indicated. Parties to the transaction - the donor and the donee - have no right for a tax refund.

It is important that the right to a tax deduction that was not fully used during the period of ownership of residential premises is not lost after the property owner decides to transfer the apartment free of charge.

The tax, which the recipient undertakes to pay in the amount of 13% of the cost of the apartment upon receipt of the gift, is not among the expenses that provide the possibility of obtaining a deduction.

Conclusion

In accordance with the current legislation of our country, the process of donating an apartment involves certain encumbrances. The responsibility for paying the tax contribution and filing a declaration rests with recipient of the gift. The tax amount is 13% from the cost of housing, the need to make a payment arises from the moment of state registration of the contract. If the gratuitous transfer of an apartment is carried out between close relatives, then the parties to the transaction are exempt from tax payments. By concluding an appropriate agreement, both the donor and the donee have no right to count on tax deduction.

In addition to the costs associated with taxation, when registering a deed of gift, additional costs may arise for payment, for example, notary services, since donating a share in an apartment will require mandatory notarization.

If there is a delay in fulfilling the obligation to pay the tax contribution, the violator may be subject to penalties.

Question

Do I need to submit a tax notice about donating an apartment to a relative?

I gave the apartment to my son. After registering the gratuitous transfer, the tax contribution for the income received (in the form of residential property) was not paid, since we learned that when completed, the person receiving the gift is exempt from paying tax. However, at the place of residence where the son lives, a letter was received from the tax authority demanding payment of a mandatory payment. Tell me, is this requirement legal?

Answer

The sending of a corresponding letter from the tax authority to your son is erroneous. Authorized institutions often send letters about the need to pay tax on all donation transactions made, without specifically understanding who they are concluded between. You should send a written response to the tax office and explain that the transaction was made between close relatives, and therefore is not subject to taxation. You should attach copies of the deed of gift to the letter, as well as your son’s birth certificate.

You can sample a contract for donating a share of an apartment to a close relative.

Concept

Any legally significant action begins with the preparation of a statement, which indicates the essence and algorithm for carrying out the actions.

This document is submitted to a notary, Rosreestr or other government bodies where the registration of changes in legal status object of legal relations.

An application for the transfer as a gift of a share in any real estate, including an apartment, is not an exception.

Such a statement indicates that the donor wishes to transfer this or that piece of real estate or its part (share) into the ownership of the donee and requests to register such a transaction.

Application for donation of a share in an apartment: agreement.

You can learn about the specifics of donating part of a living space, in particular about donating part of an apartment to a husband or wife, on our website.

What needs to be taken into account when compiling?

Since the application is the first and main document on the basis of which the contract will be drawn up and all title documents will be reissued, it must be filled out with special care and comply with a certain list of requirements for its registration:

You can find out whether you need to obtain the consent of a second person or for a gift from our articles. Read also about in what cases drafting is required to complete a transaction.

In the event that any of the points is not filled out or filled in incorrectly, registration of the completed transaction will be refused, since it is .

Previous steps

Any legally significant action is carried out, as a rule, in several stages, according to the results of which will record a change in the legal status of this or property object. The application must also be completed in several stages:

1. , which will need to be attached to the application (this package must include originals and copies of documents identifying the donor and the donee, papers confirming ownership rights and the possibility of disposing of the property that will be donated, the contract itself).
2. Filling out the text itself (it is necessary to fill out all of the above points, since the absence of one of them will entail a refusal to register the transaction).
3. (registration occurs simultaneously with ).
4. Registration of new title papers based on the results of the transaction.

Find out about the features of donating a share of living space, in particular about donating a part of living space to children. Read also about the contract for donating part of an apartment.

An application for donation (regardless of whether the entire apartment or a share in it) is the key document on the basis of which it is considered legality of implementation one transaction or another.

In order to the transaction was recognized as valid, you must carefully fill it out, since it is this document that serves as the basis for registering the actions performed.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The Federal Tax Service requires submitting an application accompanied by a gift agreement indicating the degree of relationship and attaching copies of documents confirming the relationship. What should this application look like (form)? And how to attach copies of documents? Is it necessary to attach copies of the passport of the donor and the person who received the object as a gift, not mentioned by the Federal Tax Service?

A comment

The application is written in any form addressed to the head of the tax inspectorate. The content of the application is approximately as follows: “I inform you that the apartment located at the address: ……….., was received by me as a gift from ………… (indicate the degree of relationship), which exempts me from payment of personal income tax.”

All documents are attached to the application in copies. It is necessary to attach directly the gift agreement itself, which would indicate the parties - the donor and the donee, a certificate of state registration of the donee's right to the donated property, a document confirming the family relationship between the donor and the donee (for example, a birth certificate, from which it is clear that the donor - son or daughter, recipient - father or mother, or vice versa). If the last name of any of the parties to the transaction has changed, this document must also be attached.

For reference: a person is subject to exemption from personal income tax if there was a gift between family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted grandparents and grandchildren, full-blooded and half-siblings (having a common father or mother) brothers and sisters) (paragraph 2 of clause 18.1 of part 1 of article 220 of the Tax Code of the Russian Federation).

Every citizen has the right to donate any property, both movable and immovable. The article will describe in detail the features and rules of taxation, who is obliged to pay tax and within what time frame, and whether it is always payable.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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distant and close relatives

With the adoption of the Tax Code of the Russian Federation, the gift tax between close relatives was abolished; accordingly, today, if the parties to the gift agreement are relatives, then this is the basis for exempting the donee from paying tax (clause 18.1 of the Tax Code of the Russian Federation).

In this case, it is necessary to determine who is legally a close relative?

It is these documents that will be the basis for calculating the tax that is payable. The law states that the property received is considered income, which is subject to personal income tax, with the exception of the conclusion of an agreement between relatives.

If the donee does not have funds, this is not considered a reason for non-payment of tax, as are the person’s disability and retirement age.

tax rates for relatives

Payment of gift taxes is the responsibility of the donee. A tax rate of 13% involves payment by the donee - a resident of the Russian Federation, but if the party is a non-resident, the tax rate will be 30%.

The tax must be paid after registering the gift agreement with Rosreestr, within two weeks, i.e. after the tax office receives all the documents from Rosreestr.

If the donee is absent from the territory of the Russian Federation and lives abroad, payment of the tax must be made before receiving a certificate of ownership of the apartment.

how to calculate tax amount

The amount that is subject to tax is calculated as a percentage of the value of the property specified in the contract, namely 13%. Data about the subject of the donation and its value must be indicated in the document.

The cost indicated in the contract and in the BTI certificate must be the same. If the donor has not indicated the amount in the contract, then the cost of the apartment from the BTI certificate is taken as the basis, which, as a rule, is less than the market price.

The tax amount is calculated in this way: if the price of the apartment is assessed at 2 million rubles, then you need 2 million * 0.13 and you get 260 thousand rubles. It is this amount that the donee must contribute to the state’s income.

In the case of a donation for a share of an apartment, the tax is calculated in proportion to this part, that is: if half of the apartment worth 2 million rubles th, calculations are carried out in this way: 2 million * 0.13 * ½. It turns out the tax is 130 thousand rubles.

where and how to pay tax on donating an apartment to a relative

After the donee has received a certificate of ownership, he needs to contact the tax office the next year and fill out an income tax return for the previous year.

The declaration is submitted before July 15 of the year following the signing of the agreement (clause 4 of the Tax Code of the Russian Federation). The donee must declare the income received to the tax office.

The Tax Code of the Russian Federation states in paragraph 4 that a person must provide all data on income received for the previous year. The declaration must indicate the amount of income, as well as the basis for exempting this income from taxes - clause 18.1 of Art. 217 Tax Code of the Russian Federation.

If the donee is a close relative of the donor and, accordingly, is exempt from paying personal income tax, he must still provide the tax inspector with a declaration,

The declaration is submitted before July 15 of the following year after the transaction is completed, otherwise the law provides for the collection of penalties from the donee.

The tax is paid in the following order:

1. The party that received the apartment as a gift submits the following documents to the tax office:
   • passport of a citizen of the Russian Federation;
   • certificate of ownership of the apartment;
   • gift agreement.
2. Entering data on income for the previous year into the tax return.
3. The tax inspector determines the amount of tax, after which the recipient is sent a notification of the accrued amount of tax and a receipt that is due for payment. The receipt indicates the deadline within which the tax must be paid.

what other expenses await the recipient?

The recipient pays 3 types of expenses:

1. Notarial services.
2. Rosreestr services.
3. Income tax.

Table. Amount of expenses when registering a gift agreement

Type of expenses	Payment amount		Legal regulation
Payment for notary services	Parties to the agreement - relatives: 3 thousand rubles + 0.2% of the cost of the apartment, no more than 50 thousand rubles;	Parties to the contract - strangers: 1) the contract amount is less than 1 million. rubles - 3 thousand rubles + 0.4% of the transaction amount; 2) transaction amount from 1 to 10 million rubles - 7 thousand rubles + 0.2% of the contract amount (transaction over 1 million rubles); 3) transaction from 10 million rubles - 25 thousand rubles + 0.1% of the contract amount, but not more than 100 thousand rubles;	“Fundamentals of the legislation of the Russian Federation on notaries”
Payment of state duty in Rosreestr:
For registration of the contract	350 rubles		Tax Code of the Russian Federation, paragraph 27
For registration of transfer of ownership	2000 rubles amount of share received as a gift		Tax Code of the Russian Federation Art. 333.33 clause 22

penalty for tax evasion

If the donee has not submitted a declaration within the specified period, he may receive a notification.

For late submission of the declaration, the donee must pay a fine in the amount of 5% of the unpaid tax for each month from the moment when it was necessary to submit the document, but not more than 30% of the tax amount. The minimum fine is 1 thousand rubles.

The tax must be paid before July 15 of the following year after the conclusion of the gift agreement, otherwise the donee may be charged a fine of 20% of the tax amount, and in case of deliberate non-payment of the tax - 40% of the tax amount.

In the absence of payment of tax to the budget, tax collection is carried out in court. If the tax amount does not exceed 50 thousand rubles, the decision on the case is made by the magistrate at the place of residence of the defendant, if the amount is more 50 thousand rubles– the claim is considered by a district or city court.

In its decision, in addition to imposing the obligation to pay tax, the court may charge a penalty for each day of delay according to the refinancing rate, which is equal to 1/300 of the tax amount.

When filing a claim, the tax office does not pay the state duty, therefore, when a decision is made in favor of the government body, the defendant will also be required to pay the state duty.

As a result, it turns out that the defendant pays, in addition to tax, penalties and state duty. Therefore, it is better not to violate legal norms and established deadlines. And paying taxes on time will be much more economical.

covering the donation of an apartment with a purchase and sale transaction in order to avoid paying taxes

Most often, if a gift is transferred to a stranger, in order to save their own funds, citizens enter into a purchase and sale agreement, bypassing the transfer of money for the apartment. Here the donor is considered to be the seller, and the recipient acts as the buyer.