Do I need to submit a declaration when donating an apartment to a relative?

Why do you need a 3-NDFL declaration?

According to the requirements of tax legislation, every citizen who has received income in cash or in kind is required to pay tax on acquired property. According to tax law, real estate is acquired income in kind. For residents and citizens of the Russian Federation, income tax is calculated at 13% of the acquired property, for non-residents at 30% .

A resident is a citizen who has been registered on the territory of the Russian Federation for 183 days within one year in a row.

When donating real estate, the donor is exempt from paying taxes, since in accordance with Art. 572 of the Civil Code of the Russian Federation, under a gift agreement he transfers property free of charge , therefore he has no income from this transaction. The responsibility to pay income tax rests only with the donee .

Before fulfilling the obligation to pay tax, it is necessary to draw up and submit to the Federal Tax Service at the place of registration an income declaration in Form 3-NDFL. A tax return is a specially approved document that displays information about the amount of income received and its source. Based on this document, the legality and validity of the transaction is checked and the amount of tax is calculated.

Declaration 3 of personal income tax when donating an apartment to a relative

Do I need to submit a declaration when donating an apartment to a relative? This declaration is a statement of the occurrence of a tax obligation and the intention to fulfill it.

Whether it needs to be submitted or not depends on the circumstances under which the donation was made.

It is worth noting that in case of non-compliance with the procedure for fulfilling tax obligations and refusal to fulfill them, persons may be held accountable.

Why do you need a personal income tax declaration 3 when making a gift?

According to tax legislation, each tax resident is obliged to promptly notify the state of his income and expenses, in cases where this is important for taxation. Declaration 3 of personal income tax when donating an apartment to a relative is a similar notice, according to which the tax authorities are reviewing the tax status of a particular person.

It does not matter whether the person became the owner of a share in the apartment or the entire apartment. The obligation arises in any case. And it doesn’t matter what kind of real estate was donated. Even donating a plot of land is subject to tax.

But what is the significance of such a declaration when giving between persons? A deed of gift is a civil law agreement, according to which the civil circulation of property, apartment or land is carried out.

The features of such an agreement are as follows:

it is free of charge;
its conclusion does not depend on the will of the donee;
Cancellation of a donation is possible only on grounds expressly provided for by law.

The fact that the donor does not receive a benefit under the law does not mean that he does not receive anything in fact. In addition, if the donee accepts the property, he receives a benefit. It is to notify the state of this benefit that a declaration must be submitted.

According to the general rule of tax legislation, it is not the specific benefit of the donee that is taxed, but the cost of the transaction. This value is determined according to the market or cadastral price of the donated property. For this reason, the law does not precisely determine who must file the declaration - the donor or the donee. But in practice, the tax is paid by the donee.

The donor is also recommended to submit a declaration on the fact of donating the apartment, and not just to the person to whom the apartment was given, since after filing such a declaration, the tax authority relieves him of the obligation to pay the property tax provided for owners of real estate.

How to fill out the declaration form?

How to fill out a declaration? The declaration has a strict form established by law, and according to which declarants are required to fill it out. If any mistake is made in filling out, it is quite possible that the tax authorities will not accept it, and you will have to fill out everything again. It is advisable to ask the tax authority for a sample form.

If a person is dealing with this document for the first time, then it is better to entrust the matter to professionals. Today, there are many private specialists who provide tax advice and legal assistance on issues of fulfilling tax obligations. Of course, their services are not cheap, but this will protect you from unnecessary problems.

Tax service employees can also provide assistance in filling out the document. True, you will have to visit the relevant branch of this body and wait in line. But this will also avoid problems in filling out and submitting the declaration.

The procedure for filing a declaration is as follows:

To submit a declaration, you first need to officially register your ownership rights in Rosreestr and obtain the corresponding document there.
Collect the necessary documents for filing the declaration (passport, contract).
You must obtain a declaration form from the State Services portal or any other third-party resource.
Send the completed form along with documents through the Federal Tax Service portal or by mail to the address of the territorial office of this body.

In the declaration for the donation of an apartment, you must indicate the following information:

details of the territorial division of the tax authority;
information about the declarant;
the basis for receiving income is civil contracts;
you must select a source of income from the list provided in the form;
income code.

After this, you need to print out the document in order to put your initials and signature on it by hand. Submitting a declaration is possible during a personal visit to the tax authority or by mail. Filling out 3 personal income tax forms should not be difficult.

Only after this declaration has been accepted by the tax authority is it necessary to pay tax. If it is paid before the specified time, you will have to submit an application for a refund or offset.

Is it necessary to submit a document when donating living space to a relative or non-relative?

According to the law, if the donation procedure occurs between close relatives, there is no need to pay taxes.

But only close relatives are exempt from taxes , which include:

spouses;
parents (both natural and adopted);
children (both natural and adopted);
Grandmothers and grandfathers;
brothers and sisters, including half-brothers;
grandchildren.

In the case of uncles, aunts and others, you will still have to pay.

IMPORTANT! It does not matter whether the citizen (not a close relative) receives the entire apartment or only part of it. In both cases, income is subject to a thirteen percent tax.

Expert opinion

Kovalev Konstantin Vladimirovich

Practicing lawyer with 6 years of experience. Specializes in criminal law. Recognized legal expert.

It is important that the contract indicates that the transaction took place between two close relatives, and you also need to have papers that can confirm the relationship.

Since the state does not receive income in the form of income tax in this case, Form 3 of personal income tax does not need to be submitted. Or submit with zero reporting.

3-NDFL when donating an apartment to a relative (sample)

Current legislation does not prohibit transactions such as donating real estate.
And, as practice shows, property is mostly donated between close relatives. Donation, compared to any other transactions, has the difference that things are transferred to the new owner free of charge. As the law states, a person who receives property as a gift is obliged to pay tax on it.

But will you need to pay 3-NDFL when donating an apartment to a close relative?

Basic Concepts

The donation procedure is a special type of bilateral transaction, which has a number of its own characteristics. feature - free of charge.

That is, the donor, transferring his apartment to another person, does not receive anything in return. But the recipient still receives profit in the form of real estate.

Therefore, the law requires documentation of receipt of income in the form of Form 3 of personal income tax.

Form 3 personal income tax is a special type of declaration. It is needed to provide information when making transactions. From the point of view of the legislation of the Russian Federation, this form is a special document. It is transferred to the department of the relevant authorities at the recipient’s place of residence, so that the state has information about the latter receiving a certain profit.

Reference! If a citizen refuses to submit Form 3 of personal income tax when receiving a profit, this is considered an administrative offense and carries with it certain consequences.

Conceptual apparatus

What is and why do you need form 3 personal income tax when donating an apartment? As you remember, donation is a transaction that falls within the competence of civil transactions.

One way or another, this procedure is taxable, unless it has some nuances. What does a donation consist of and why is tax required ?

Donation is a transaction that is regulated by the civil code .

In addition, this is an action that implies the transfer of property from one legal possession to the ownership of another person.

The transaction is two-sided and the donor, the person who alienates the property and the donee, who accepts the property, participate in it on completely equal rights.

The deal has a number of other features. For example, it is absolutely free . This means that the donor, without any mercantile interest, transfers the property into someone else’s ownership, without claiming any reward.

This is what makes the deal remarkable. You can learn more about all the nuances of the transaction in Chapter 32 of the Civil Code.

But we are still interested in the question related to Form 3 of personal income tax. What kind of paper is this, how is it filled out , and most importantly, is it really necessary?

Form 3 of personal income tax itself is a kind of tax return, typical for submitting information when carrying out transactions.

This document is recognized as special and is submitted to the tax office directly at the place of registration of the citizen in order to notify the state of his income or, conversely, expenses.

Entrepreneurs, lawyers, notaries and other persons who are not officials, that is, do not work for government agencies, are required to submit such documents.

It is also customary to submit a document using this form when it comes to a sale or purchase transaction or a gift.

Refusal to submit this document to the tax authority is equivalent to an administrative violation and can cause many problems.

Read on our website about whether it is possible to sell, transfer or return a donated apartment, as well as how the donor can revoke the deed of gift in a timely manner.

Is it necessary to submit a document when donating living space to a relative or non-relative?

According to the law, if the donation procedure occurs between close relatives, there is no need to pay taxes.

But only close relatives are exempt from taxes , which include:

spouses;
parents (both natural and adopted);
children (both natural and adopted);
Grandmothers and grandfathers;
brothers and sisters, including half-brothers;
grandchildren.

In the case of uncles, aunts and others, you will still have to pay.

IMPORTANT! It does not matter whether the citizen (not a close relative) receives the entire apartment or only part of it. In both cases, income is subject to a thirteen percent tax.

It is important that the contract indicates that the transaction took place between two close relatives, and you also need to have papers that can confirm the relationship.

Since the state does not receive income in the form of income tax in this case, Form 3 of personal income tax does not need to be submitted. Or submit with zero reporting.

Gift to a close relative: is a declaration submitted?

As already mentioned, the need to file a return arises as income is acquired that will be taxed. This is a very important element! If the type of income received is included in the list established in the tax code as a tax-free type of income, then a declaration does not need to be filed.

This list includes cases when donation occurs between close relatives. The list of close relatives is determined in family law, so it is worth finding out whether the parties to the transaction are close relatives in accordance with the law.

As for filing a declaration, the law provides for the obligation of individuals to notify about their income and expenses. The income statement is necessary to calculate the tax amount. Accordingly, a notice of expenses is needed to relieve a person from one or another tax obligation.

How to fill?

A sample of filling out 3 personal income tax is as follows: Here you can declare 3 personal income tax.

As we can see from the example, the declaration contains many individual positions, not all of which need to be filled out independently. It is important to indicate your income, expenses, and tax deductions. It is often quite difficult for a non-specialist to fill out these sheets on their own, so sometimes it is better to turn to professionals.

But if you still decide to fill them out yourself, this is done as follows:

First of all, you will need to collect all the documents and regulations required during the filling process:
gift agreement;
tax code;
The help of the Internet will not be superfluous.
The form must be filled out only after the fact of registration of the contract and receipt of ownership rights.
You can download the required form on the official website of the Tax Service of the Russian Federation. It is better to fill out the form electronically rather than by hand.
Now you can start filling it out:
In the section “Taxpayer Characteristics” you need to indicate “Other person”.
In “Available income”, select “Income of an individual taken into account as a result of concluding contracts of a civil nature or nature.”
From the options listed on the form, you must select a source for receiving payments.
Print the form, put your initials, date and signature. It is better to print several copies at once.

When does tax liability arise?

Tax liability arises depending on the availability of an object of taxation. In this case, such an object is an apartment. But it is considered not as an object of property tax, but as an object of personal income tax (personal income tax). After all, in essence, a person receives income that does not have a monetary value.

Since such taxation is established in tax legislation, then, accordingly, individuals are obligated to pay tax. When does such an obligation arise?

As a general rule, such an obligation arises at the time of donation of property. However, it is worth noting that the official moment is not the time of conclusion of the deed of gift, but the time of registration of rights to the apartment, which is transferred under the deed of gift.

Registration of property rights is carried out in Rosreestr. However, documents can also be submitted to the MFC (multifunctional center). Only after the owner has been issued a certificate of registration of his ownership of the property, he has an obligation to pay personal income tax.

However, this obligation occurs only under the following conditions:

if the donee is not a close relative of the donor by law;
if there is no unresolved dispute regarding the ownership of the apartment;
if the owner has filed a 3rd personal income tax return.

That is, filing a 3rd personal income tax return when donating an apartment is the main condition for the emergence of an obligation to pay tax. But you should not think that if you do not file a declaration, then the obligation will not arise. It will occur at any time when the tax authority becomes aware of the donation of the apartment.

The owner may be held liable for concealing income. Therefore, you should not delay submitting a declaration when receiving an apartment under a gift agreement.

Procedure and deadlines for filing and validity of tax reporting

To complete reporting, you must proceed in the following order:

Collect all necessary documents:
A document that can confirm ownership of a home. At the moment, such a document is an Extract from the Unified State Register of Real Estate.
Signed gift agreement.
The act of acceptance and transfer of the apartment (if any).
Make sure you take ownership of the property.
Download the form from the official website and fill it out.
Provide the form and all necessary documents to the tax office at your place of residence.
Pay your tax at any bank branch.

To pay gift tax, you must contact the relevant inspectorate at your place of residence no later than April 30 of the following year. If you do not do this on time, you face a fine of one thousand rubles.

Tax must be paid by July 15 after filing the return. If payment is late, you may face a fine of 20% of the total payment amount. If you did not pay deliberately, the fine is 40%.

On our website you will find out whether you need to pay tax on the sale of a donated apartment, as well as what ways you can avoid this.

How is the land gift tax established?

General provisions Of course, the buildings must first be registered by the donor. The property tax rate, depending on its type and value, can fluctuate between 0.1–2%.

Calculation details The declaration submitted to the tax office is understood as a “combined” document, where a citizen must enter the income received during the year. It may indicate profits from one-time work, the sale of property or receiving it as a gift if the two parties to the deed of gift are strangers.

: State duty for donation of land

Features and nuances

Reporting is submitted both when receiving an entire apartment, and when receiving only part of the living space. And in both cases, the tax is 13% of the cadastral value of the property.

Attention! You may be required to pay a percentage of the market value rather than the cadastral value. In such a situation, you can calmly defend your rights, since the law provides that when collecting income tax, it is the cadastral value of the property that is calculated.

In the form you will need to indicate a special code that indicates the type of profit received. To receive real estate as a gift, this is code 4900. But if you are in doubt about how to fill out the form correctly, it is better to seek help from the inspection staff or fill it out together with a specialist in this field.

If real estate is transferred from a legal entity to an individual, the state in any case may demand from the latter a percentage of the income received. It is calculated in exactly the same way as when receiving property from an individual.

The tax is always paid by the donee. The donor does not have to pay anything, since the percentage is charged on the profit received, and not on the transaction itself.

Lawyer's answers to frequently asked questions

Is it possible to submit 3-NDFL through another person if it is not possible to do it yourself or via the Internet?

Yes. You need to draw up a power of attorney, it is provided along with the declaration. Information about it is indicated in the document itself.

Who files a declaration and pays tax when making a gift from a legal entity to an employee?

Employer. Gifts with a total value of up to 4,000 rubles. per year are not subject to tax.

Source: https://KPPKDirection.ru/drugoe/deklaraciya-3-ndfl-pri-darenii.html

How to fill?

A sample of filling out 3 personal income tax is as follows: Here you can declare 3 personal income tax.

But if you still decide to fill them out yourself, this is done as follows:

Features of taxation when drawing up a gift agreement

The first thing to remember is that when transferring an apartment on the basis of a deed of gift, personal income tax declaration 3 for individuals must be submitted. Of course, there is no clear requirement in the law in this regard, however, in this case, it is better to provide documents than to later give explanations to the Federal Tax Service employees about the reason for late submission.

The second important point is that a tax deduction when donating an apartment to a close relative is not provided. Since such a transaction is not subject to personal income tax, the benefit does not apply to it.

The list of close relatives is indicated in the Family Code. However, this norm applies only to the recipient.

If the donor did not exercise his right to a property tax deduction earlier, and has already donated an apartment, he retains this right, and he can at any time collect the necessary package of documents and send it to the Federal Tax Service to receive a personal income tax refund.

The described norms and rules apply not only to any entire housing, but also to a share of the apartment, the donation of which is duly formalized. In such a situation, it is also recommended to fill out and submit a declaration, indicate the degree of relationship and, if possible, receive a tax deduction.

Taxation

At the initial stage, it is necessary to remember that when transferring an apartment under a gift agreement, a 3-NDFL declaration for personal income tax must be filed . Of course, there is no clear requirement in the law in this regard, but in this case it is better to submit documents rather than later giving explanations to the Federal Tax Service employees about the reason for the late submission.

The second important point is that a tax deduction when donating an apartment to a close relative is not provided. Since such a transaction is not subject to personal income tax, the benefit does not apply to it. The list of close relatives is indicated in the Family Code.

It should be understood that this rule applies only to the recipient. When a citizen who donates property has not used his opportunity to receive a deduction, but has already donated an apartment, his right still remains. He can still prepare the required papers and, having drawn up an application, send them to the tax authority in order to return his previously paid personal income tax.

It is important to comply with all legal rules and regulations and submit a completed declaration to the service in a timely manner. Otherwise, the payer may be recognized as a debtor and penalties will be imposed on him. The presence of family ties is not enough; when there is a gift, this fact must be indicated in the declaration, then income tax will simply not be charged.

Procedure and deadlines for filing and validity of tax reporting

To complete reporting, you must proceed in the following order:

Collect all necessary documents:
A document that can confirm ownership of a home. At the moment, such a document is an Extract from the Unified State Register of Real Estate.
Signed gift agreement.
The act of acceptance and transfer of the apartment (if any).
Make sure you take ownership of the property.
Download the form from the official website and fill it out.
Provide the form and all necessary documents to the tax office at your place of residence.
Pay your tax at any bank branch.

Tax must be paid by July 15 after filing the return. If payment is late, you may face a fine of 20% of the total payment amount. If you did not pay deliberately, the fine is 40%.

On our website you will find out whether you need to pay tax on the sale of a donated apartment, as well as what ways you can avoid this.

Payment procedure and responsibility

Let us immediately note that in 2020 no important changes were introduced in the taxation of donated property and the procedure for paying personal income tax remained the same as last year.

To pay tax, a non-relative payer must:

independently calculate the actual amount of personal income tax, guided by the total price of the real estate donated to him;
correctly fill out and submit the declaration to the Federal Tax Service by April 1 of the year following the year the gift was accepted;
pay the tax amount by July 15 of the year following the year of acceptance of the object as a gift.

In 2020, all this is much easier to do than before. For example, to correctly fill out the declaration, you can use the nalog website. ru .

EVERYONE NEEDS TO KNOW THIS:

Judicial practice on gift deeds - everything about challenging the deed of gift in court

Responsibility for failure to fulfill these duties in a timely manner or for ignoring them is established:

if the payer has not filed a declaration and has not paid the tax, according to the Tax Code of the Russian Federation, namely Article 119, an individual may be fined 5% of the total amount of tax due for payment (monthly, but not more than 30%);
a penalty for late tax payment will be added to the amount of fines;
if the declaration was submitted by the payer on time, but the personal income tax payment was made with a delay, no fine is charged, but instead a penalty is imposed, the amount of which is 1/300 of the refinancing rate of the Central Bank of the Russian Federation daily.

In any case, receiving real estate through a gift, even taking into account the mandatory payment of tax for non-relatives, is a very profitable deal for the recipient. At the same time, according to current legislation, the donee may refuse to accept the gift until the real estate is registered and ownership rights to it are obtained.

If the donee wants to take ownership of the property, he needs to approach this issue (paying income tax) with all responsibility in order to avoid penalties and fines.

Features and nuances

Reporting is submitted both when receiving an entire apartment, and when receiving only part of the living space. And in both cases, the tax is 13% of the cadastral value of the property.

The tax is always paid by the donee. The donor does not have to pay anything, since the percentage is charged on the profit received, and not on the transaction itself.

Features and nuances in design

Is 3rd personal income tax required when donating an apartment to a close relative? If the apartment is donated to a close relative, this is reflected in the contract and, in principle, you can prove your relationship, then the donor and recipient are exempt from thirteen percent tax .

However, the question of filing 3 personal income tax or not in this case remains open. And since the state does not receive income from your transaction, you can file either a zero declaration or not file it at all.

Is it applicable when donating a share of an apartment?

It doesn’t matter which part of the apartment we are talking about, or the entire property, as in the above-mentioned situation, the tax is not paid and only you have the choice of whether to file or not.

Is it necessary to submit a declaration when donating an apartment from a legal entity to an individual? An individual or a legal entity undoubtedly needs to pay tax , which means drawing up Form 3 of personal income tax and then submitting it to the tax office is a mandatory step.

What income code should I write down? It is worth indicating the apartment donation income code 4900 . However, if you have any doubts about the information you found on the Internet, leave the space for the entry empty and ask tax officials about this issue.

How is the land gift tax established?

General provisions Of course, the buildings must first be registered by the donor. The property tax rate, depending on its type and value, can fluctuate between 0.1–2%.

This is interesting: Donation of land through the MFC

Rules for filling out the form

Expert opinion

Kovalev Konstantin Vladimirovich

Practicing lawyer with 6 years of experience. Specializes in criminal law. Recognized legal expert.

The current legislation establishes form 3-NDFL. This is a sample for filling out a tax return on personal income.

This document consists of several parts:

Title page. It contains all the information about the person who pays taxes - last name, first name, patronymic, residential address, series, number and date of issue of the passport.
A section reflecting information about the amount of tax to be paid. Its calculation and classification.
An application that contains data decryption.

The tax return must be completed using only the standard form of Form 3-NDFL. You cannot use regular office paper in this case.

The document can be issued in two ways - on paper and electronically. After completing the declaration, it must be sent to the tax authority.

This is the absolute responsibility of the paying person.

To do this, the latter can use several options:

Self delivery. This is the most common option. This method requires personal arrival at the tax office. This option is most suitable for those people who are not able to prepare the document themselves. In case of a personal visit, tax specialists will provide practical assistance to the initiator.
Postal forwarding. To implement this method, it would be correct to send all information by registered mail with acknowledgment of delivery to the addressee. But in this case, the initiator loses the opportunity to receive help from tax specialists and will have to file the declaration independently. It would be correct to make an inventory of the documents being transferred and attach it to the application. It should be noted that the payer also loses the opportunity to eliminate any inaccuracies immediately.
Forwarding via the Internet is used mainly in cases where the declaration is issued in electronic form. In this case, it will be necessary to digitize other sent information. To implement this method, you will need to register on the tax office website, create your personal account and confirm your account. After this, the person will have access to all the capabilities of the resource. In the future, you will only need to fill out a special form. There is no need to appear in person at the tax office.
The transmission of information through a legal representative is a complete analogue of personal appearance. The peculiarity in this case is the fact that he will need to issue a power of attorney, indicating the terms of reference.

The payer determines any of the options at his personal discretion. There is no need to coordinate your actions with other persons.

Real estate received as a gift is subject to taxation, and individuals must report it to the tax authorities, as well as pay the appropriate taxes. The amount of personal income tax deductions is equal to 13% of the income received ; to calculate the amount of tax on purchased real estate, its cadastral or market value is taken into account.

Before the obligation to pay income tax occurs, a citizen must submit a declaration of income received 3-NDFL . The period for its provision is calculated from the moment a citizen acquires ownership of real estate and must be completed before April 30 of the following year after the transaction is completed.

When is the declaration submitted?

To pay income tax, the new owner must provide a 3-NDFL declaration for the tax period during which the income was received. According to Art.

229 of the Tax Code of the Russian Federation, this must be done no later than April 30 following the reporting year, i.e. if the gift was accepted in December 2020, then the declaration must be submitted by April 30, 2019.

It is worth considering that when donating real estate, it becomes property not from the moment the donation agreement is signed and the actual transfer, but after state registration of the transaction in Rosreestr. Accordingly, the calculation of the tax period occurs after the real estate has become the property of the donee and there is an extract from the Unified State Register of Real Estate about the registered right.

For example , the donor donated an apartment on December 25, 2020. Documents for registering the transfer of ownership were submitted on the same day, but registration was completed only in January and the donee became the owner in 2019. In this case, the declaration must be submitted only in 2020 .

When is the declaration submitted?

Russian legislation establishes a period during which the payer must fill out and submit 3-NDFL to the tax authority. This period is established in paragraph 1 of Art. 229 Tax Code of the Russian Federation . That is, a person must send documentation at any time after registering ownership of the apartment. However, this must be done no later than April 30 of the year following the year in which the apartment was received as a gift. So, for example, if an apartment was received in November 2020, then the last day for filing a declaration is April 30, 2020.

If this date falls on a weekend, then the last date should be considered the next working day, which is expressly provided for in clause 7 of Art. 6.1 Tax Code of the Russian Federation .

Procedure for filing a declaration

Income tax is calculated based on the valuation of real estate . The declaration must indicate the amount on which the tax will be calculated. Since real estate is income received in kind, the market or cadastral value of the property .

To submit a report, you must fill out a declaration in the prescribed form. To compile it, you can use a paid service and contact specialists, they will help you correctly display all the data and prepare the necessary documents.

You can also fill out the declaration yourself ; this can be done in several ways:

Take the form directly from the tax authority and fill it out manually yourself.
Download the “declaration” program from the official website of the tax service, fill out the form and print.
declarations for the corresponding period from the Federal Tax Service website - you can fill it out either manually or electronically, then the completed form must be printed and submitted in paper form.
Fill out the form through the taxpayer’s personal account - you must register on the government services website or have an electronic signature.

How to prepare a declaration

The declaration form changes every year, so when filling it out you need to make sure that it is up to date .

Basically, the procedure for filling out the declaration is as follows:

All codes are indicated on the initial page (their meaning can be found in specialized code directories or in the Federal Tax Service department).
All personal information of the taxpayer is indicated.
Section 1 provides information about the amount of tax and the source of income received.
In section 2, the tax is calculated - the data of the gift agreement is indicated.
Sheets E and D display the information that must be filled in when receiving a tax deduction (it is not available for donations).
The last section contains information about all calculated amounts.

Procedure for submitting a declaration

You must submit an income tax return to the tax authority at your place of registration. You can do this yourself or through a notarized representative in several ways :

When visiting a tax authority office in person.
Sending by mail with a list of documents attached.
Through the taxpayer’s personal account on the website of the Federal Tax Service or State Services (an electronic signature is required).

Attachments to the 3-NDFL declaration necessary for its submission:

Taxpayer's identity document.
Property donation agreement.
An extract from the Unified State Register of Real Estate confirming ownership of the property.
TIN (if available).
Documents confirming the estimated value of the donated gift.

After submitting the declaration with all the necessary documents, the tax authority verifies the correctness and legality of the completed transaction. After approval of the submitted report, the Federal Tax Service makes a decision on the need to pay the tax and issues details for transferring the payment.

The tax payment date is calculated from the moment of registration of ownership of real estate and must occur no later than July 15 of the following reporting year (Part 6 of Article 227 of the Tax Code of the Russian Federation). It can only be paid in cashless form through any branch of a Russian bank.

Failure to submit a tax return within the prescribed period entails a fine of 5% of the total tax amount monthly, but not less than 1000 rubles and not more than 30%. If a citizen has not paid the tax by July 15, then this entails a fine of 20% of the tax amount, as well as interest in the amount of 1/300 at the refinancing rate of the Central Bank of the Russian Federation monthly (Art.

122 of the Tax Code of the Russian Federation).

Taxation on gifts

So, we found out that, according to Article 228 of the Tax Code of the Russian Federation, namely paragraphs 7, 1 and 2, non-relative donees must pay gift tax after signing the deed of gift and registering the ownership right.

Each citizen must handle tax calculations and payments independently. In case of non-payment, penalties established by current legislation may be applied.

Current tax rates for gifts of real estate in 2020

Today, tax rates when concluding a gift agreement are:

13% - for residents of Russia;
30% - for non-residents of the Russian Federation.

Citizens who live in Russia for more than 183 days are recognized as residents of the state.

EVERYONE NEEDS TO KNOW THIS:

Responsibility for deed of gift

At the same time, not only Russians, but also citizens of other states can act as residents! This category may also include stateless persons who live in the Russian Federation, as well as persons who have a residence permit in the country.

As you can see, even our compatriots who live abroad most of the time will be considered non-residents of the Russian Federation.

How much are taxes charged?

With regard to the amount of tax on gifted real estate, the legislation today provides for several important rules that every donee needs to know. So:

the tax is charged on the total market value of the property;
in the case of a gift, a tax deduction is not provided for a non-relative;
persons using social benefits under other types of taxation are required to pay the gift tax in full;

It is worth noting that the Tax Code of the Russian Federation does not specify a package of documents that are taken as the basis for determining the actual value of gifted property for calculating tax.

Experts say that, undoubtedly, such papers may include reports obtained as a result of an independent examination or information about the cadastral or inventory value of an object, which can be obtained from the BTI.

The best option for a non-relative would be to pay tax on the market value of the apartment. This approach will help avoid litigation and accrual of arrears.

Useful video

Visually review the information about the 3-NDFL declaration when donating property in the video below:

3 Personal income tax is a mandatory form of reporting to the state about profits by a citizen. Even with the donation procedure, everyone is required to report on the acquisition of real estate and, if necessary, pay tax.

Current legislation does not prohibit transactions such as donating real estate. And, as practice shows, property is mostly donated between close relatives.

Donation, compared to any other transactions, has the difference that things are transferred to the new owner free of charge. As the law states, a person who receives property as a gift is obliged to pay tax on it.

But will you need to pay 3-NDFL when donating an apartment to a close relative?

Fixed amount of personal income tax when donating real estate

Accordingly, a notice of expenses is needed to relieve a person from one or another tax obligation.

So, first of all, if you have never seen what a tax return looks like, you don’t know exactly how to fill it out, and in general you doubt that you understand anything in this matter, then it is better not to tempt fate.

Contact a specialized office , which is obliged to help you fill out such an important document, based on the situation.

Of course, you should remember that this assistance is provided on a paid basis, but it helps to significantly save time that would have been spent delving into the issues of drawing up the form.

If you still feel that the task yourself

You will need a number of documents to fill out.

Even donating a plot of land is subject to tax.

This is interesting: Donating a house with land to your daughter

The features of such an agreement are as follows:

it is free of charge;
its conclusion does not depend on the will of the donee;
Cancellation of a donation is possible only on grounds expressly provided for by law.

The fact that the donor does not receive a benefit under the law does not mean that he does not receive anything in fact.

Is a declaration necessary?

Everything that should be contained in the document and the form of its execution are strictly regulated by the Civil Code.

First of all, the content should be as follows:

the paper is drawn up in writing, and it indicates all the parties involved in the transaction, that is, the donee party and the donor directly;
the object of the transaction is also described in detail, indicating its distinctive characteristics;
the rights and responsibilities of all participants are prescribed.

After completion, the contract is certified by a notary office. This condition is mandatory for the document to acquire legal force.

The main feature of the transaction when it comes to donation is the gratuitous basis of this procedure . This means that the property passes to the new owner without any financial gratitude involved.

Expert opinion

Kovalev Konstantin Vladimirovich

Practicing lawyer with 6 years of experience. Specializes in criminal law. Recognized legal expert.

But if you study the current legislation, it becomes clear that receiving a gift means that the recipient has income. It follows that he needs to make tax payments to the state treasury.

But every rule will have its exceptions. The Tax Code contains a detailed list of those individuals who will be exempt from taxation. First of all, this includes close relatives of the donor.

In the Family Code, such relatives include children, parents, brothers, sisters, grandparents, and grandchildren. If the recipient belongs to another circle of family ties, then he will have to pay tax for receiving the gift.