Basic moments

At first it may seem that transferring the apartment by deed of gift is the most suitable option. But not everything is so simple. You may also have to pay tax on the deed of gift. Only close relatives are exempt from obligations. The rest of the citizens will have to share money with the state.

Therefore, in 2020, the solution to the issue depends on the costs associated with completing the transaction.

What to choose from

A purchase and sale agreement is not the best option. The only advantage of such a deal is the speed of registration.

Important! It will not be possible to obtain a tax deduction when documents are drawn up between close relatives. Therefore, it makes sense to pay attention to other methods.

If the apartment has been owned for less than three years, then you will also have to pay tax. A purchase and sale agreement is most often just a way to transfer property. In reality, relatives do not pay each other anything, so there is a basis for recognizing the agreement as void. And such consequences are undesirable for both parties.

There are two more alternative options for transferring housing to a relative: donation and will.

Who is a close relative

The transaction of purchase and sale of an apartment, gift or will is the subject of the receipt of real estate or its sale, which in both cases is considered income. According to the Tax Code, any type of income is taxed. The income tax rate is 13% and is calculated on the assessed amount of the property. The only exception is property transferred to close relatives. In this case, the transaction is exempt from taxation and income tax does not have to be paid.

Now it remains to identify a group of citizens who are classified as close relatives by law. Since many people confuse this concept and attribute all blood relatives here. So, according to Article 14 of the Family Code, a close relative is:

• children (including adopted children);
• parents (including adoptive parents);
• siblings;
• grandmothers, grandfathers.

According to the Housing Code and the Criminal Procedure Code, spouses are also included in the list of close relatives, however, the Tax Code, when distributing taxes, refers exclusively to the provisions of Article 14 of the RF IC. This means that spouses do not belong to this category.

The above list is complete. Under no circumstances include the following relatives here, otherwise taxation when re-registering an apartment cannot be avoided:

• uncles and aunts;
• nephews and nieces;
• cousins;
• great-grandparents.

Now familiarize yourself with the features of re-registration of an apartment by the above-mentioned relatives (close ones):

1. If a spouse becomes the owner, then, depending on the type of transfer of real estate, the property may be considered joint or personal property, but tax will have to be paid, regardless of the method of transfer of the apartment.
2. Despite the fact that adopted children, parents, brothers/sisters are not of the same blood, they still belong to the category of close relatives, which means they avoid paying tax.
3. Half-siblings (only one parent each) also belong to the preferential group of citizens.
4. Other persons who were listed in Article 14 of the RF IC can transfer ownership of an apartment to their relative without paying tax.

This is important to know: State duty for transferring ownership of an apartment

However, it is worth making an amendment right away, even if close relatives are the participants in the transaction, the 13 percent tax charge can be avoided only with a certain method of transferring property - under a gift or inheritance agreement. Drawing up a standard procedure for a purchase and sale agreement will not allow you to evade the state contribution, since the terms of the agreement imply the transfer of money, which means receiving profit, which must be taxed.

Methods for re-registration of real estate

What to choose: will or deed of gift

The documents should not be confused, since they have significant differences. According to the will, the relatives will receive the property only after the death of the testator. But by gift, an apartment or house can be transferred at any time. Therefore, the choice depends on the interests of the parties.

When making a will, expenses increase. You will definitely need to contact a notary. You can draw up a deed of gift yourself. Only if a share of real estate is donated, notarization is a prerequisite.

How to give your son a share of an apartment or house in 2020

When giving a child a share of an apartment or house, the deed of gift by the parents can be drawn up in simple written form (provided there is no shared ownership with other persons). In the event that the transferred real estate is owned by several persons, the alienation of part of it becomes possible only after receiving written, notarized consent to the transaction from the remaining owners (according to Part 2 of Article 576 of the Civil Code of the Russian Federation).

In addition, if real estate acting as a gift was acquired by a parent during marriage, according to Part 3 of Article 35 of the Family Code of the Russian Federation, the consent of the spouse will be required for its alienation.

Important : Remember that when one of the parents gives their son real estate or part of it, which is part of the jointly acquired property, the second parent has the right to act as the legal representative of the minor child. At the same time, the remaining part of the apartment or house will remain jointly acquired property and in the event of a divorce will be divided equally. EVERYONE NEEDS TO KNOW THIS:

Report on the donation agreement: control and reporting

Thus, nothing prevents one parent from donating his share in an apartment or house purchased jointly with the other parent to his son. All that is required for this is to draw up the appropriate agreement determining the size of the owner’s share, then have it certified by a notary and draw up a donation agreement for the allocated part of the property.

In the event that both parents have an allocated share in a house or apartment and both want to give it to their child, a typical deed of gift is concluded, the contents of which need to fix the size of the gift. At the same time, the father and mother will have to provide title documents for their part.

Also, we note that in this case, each of the parents can act as the legal representative of a minor son or daughter, in accordance with the share donated separately.

However, giving a gift to a minor child is perhaps worth considering in more detail.

How to re-register an apartment to a relative without taxes

There is an opportunity to avoid unnecessary expenses: donate housing to a close relative.

Compared to registering an inheritance, donation will be cheaper. After all, you can save on notary services. When compared with a purchase and sale agreement, the deed of gift also wins. You will not have to pay personal income tax.

The only expense that the recipient of the gift will have to make is to pay a fee for registering ownership. The payment amount is 2,000 rubles.

Donation is a completely free transaction. Even if you set a ridiculous price, the tax authorities will be able to find fault. Therefore, it is necessary to draw up an agreement in strict accordance with the Civil Code of the Russian Federation.

The testator can change a will, but a gift is an irrevocable transaction. Even if the giver wants to return the gift, nothing can be done.

It will be difficult to challenge the deed of gift to other applicants for the property. If the donor was of sound mind when signing the agreement, then the chances of challenging it are reduced to zero. In addition, the gift recipient will not have to waste time waiting. You can immediately move into the donated room or apartment.

How to give your son a home

The procedure for executing a contract for a house to a son today is similar to the procedure for transferring any other real estate. At the same time, we remind you that, along with the package of documents listed above, the donor is obliged to provide the specialists of the MFC or Rosreestr with the relevant title documents (in accordance with the norms described in part 1 of Article 552 of the Civil Code of the Russian Federation) for the plot of land on which the main building is erected.

If this land plot is leased by the donor from the state, when drawing up an agreement to donate a house, the right to rent this plot from the state passes to the donee, in accordance with the provisions established by Article 35 of the Civil Code of the Russian Federation.

If a private house is transferred along with the land plot on which the building was erected, the actual area of ​​the plot and all its main characteristics must be recorded in the deed of gift. Also, it is necessary to record in the contents of the contract all technical buildings located on this land plot.

Important : We remind you that, according to the current legislation of the Russian Federation, as of 2020, when donating a house, the donor also transfers along with it the land plot on which it is located (Article 273 of the Civil Code of the Russian Federation), since the transferred property is inseparable from land. Moreover, if the gift is a share in the ownership of a private house, the plot of land must be divided and calculated in proportion to the donated share.

In cases where a parent or both parents decide to give their son a certain part of the house, they are obliged to allocate it in kind by conducting an appropriate construction and technical examination, the results of which will include:

• the real market value of the entire house;
• possible land surveying options;
• actual cost of redevelopment;
• possibility of dividing a house, etc.

EVERYONE NEEDS TO KNOW THIS:

Giving money to a close relative in 2020

Afterwards, the parties should build a separate kitchen, bathroom and entrance. Thus, if the allocated part of the house meets the established technical requirements, it can be registered in the cadastral register, and then a contract for donating the house to the son can be drawn up in the generally established manner.

Required documents

In order to officially transfer housing to a son or another relative, you will need to collect the following documents:

• passports of citizens participating in the transaction,
• technical documentation for living space,
• extract from the house register,
• documents confirming rights to property.

If housing is given to minors, the consent of a parent or guardian will be required.

How to re-register an apartment for your son without tax

To transfer housing to your son without tax, you need to follow the instructions:

1. Draw up a deed of gift. The following information must be indicated in the contract:

• date and place of compilation,
• Full names of both parties,
• object of donation (exact apartment area and address),
• document confirming ownership.

1. At the end, both parties put their signatures. No compensation can be mentioned in the agreement.
2. You can draw up the document yourself when you don’t want to overpay for notary services. If a share in real estate is given, notarization will be required. Its value depends on the degree of relationship between the parties. Close relatives pay 0.1% of the contract amount, for others the tariff is 1% of the housing price. When the cost of housing is over 1,000,000 rubles, the tariff will be 0.75%.
3. Pay the fee to register ownership.
4. Collect the necessary documents:

• participants' passports,
• spouse's approval for the transaction,
• apartment certificates,
• duty payment receipt,
• notarized power of attorney, if the documentation is submitted by a representative.

1. Contact specialists from Rosreestr or a specialized government center (formerly MFC) to register ownership rights.
2. Receive an extract from the Unified State Register of Real Estate confirming ownership.

For registration, the deed of gift is drawn up in triplicate. One of the documents is transferred to Rosreestr.

Until the age of fourteen, a guardian signs for a minor. After 14 years, a son or daughter can sign independently. When minors are involved in a housing transaction, the approval of guardianship specialists will be required.

Donating real estate to your son in 2020 – features and nuances

Let us immediately note that all donation agreements whose object/subject is real estate, for the reasons stated above, must be drawn up exclusively in writing! At the same time, notarization of the act remains an optional part of the transaction.

Important : Based on the information established in Part 3 of Article 574 of the Civil Code of the Russian Federation, deeds of gift for real estate are subject to mandatory state registration in Rosreestr!

Also, it is important for the donor parent to take into account the fact that, according to the current legislation (as of 2020), he cannot act in the transaction as the giving and donee party! The whole point is that, based on the norms published in Part 3 of Article 182 of the Civil Code of the Russian Federation, the legal representative of the child cannot make transactions in favor of his own person.

EVERYONE NEEDS TO KNOW THIS:

How to draw up a gift agreement for a stranger?

That is why, when donating an apartment, the role of the second party (legal representative of a minor son) must be the second parent or employee appointed to carry out the transaction by the guardianship and trusteeship authorities.

How to give your son an apartment

It’s worth noting right away that, according to current Russian legislation, a parent acting as a donor can transfer an apartment to his son not only in full, but also donate a certain part of it by registering a deed of gift and indicating in it the share of the transferred real estate.

When making a donation of an apartment that was acquired during marriage and is part of the joint property of the spouses, written consent to carry out the transaction in 2020 is a prerequisite! Otherwise, the apartment donation agreement may be declared invalid in court.

Also, when donating a part of residential property, the parties must indicate in the agreement the number of square meters being donated (instead, they can indicate the proportional ratio of the donated part of the apartment - for example, 1/2).

Important : When drawing up a deed of gift, be sure to include in its contents all the information relating to the transferred object of donation, especially the following: floor, real address, total size of the property and size of living space, number of rooms, absence/presence of a balcony, cosmetic condition of the premises, cadastral number, etc. .

List of documents for donating an apartment to your son in 2020

Since when registering a donated apartment for a son, it is necessary to re-register ownership with the Rosreestr authorities or the nearest branch of the MFC - let's look at what kind of certificates and acts will need to be provided to the employees of this body without fail.

So, before registering property, the donor and donee must have the following papers in hand:

1. Passports of the parties or the birth certificate of the donee, if he is a minor citizen of the Russian Federation;
2. several (usually three) copies of the deed of gift - one each for the donee and the donor, as well as 1-2 for the registering authority;
3. written notarized consent of the spouse, if the apartment being donated free of charge is part of the jointly acquired property;
4. title documentation confirming the ownership of the donor’s real estate (inheritance certificate, purchase and sale or gift agreement, etc.);
5. certificate about other persons registered in the donated apartment;
6. a certificate stating that there are no encumbrances on this apartment (you can obtain this certificate on the State Services online portal);
7. a receipt confirming successful payment of the state fee established by the legislator for re-registration of property rights.

Alternative options

There are also alternative options for transferring real estate. You can apply for an annuity, provided that the elderly person needs care. Indeed, in life it often happens that relatives take care of a grandmother or grandfather, and after receiving real estate as a gift, they stop doing this. In this case, a life annuity is a more suitable option.

If the spouses are divorced, then an agreement on the division of property will do.

Re-registration methods

We recommend that you read:

Is it possible to sign a person out of an apartment without his consent?

When transferring an apartment to relatives, you need to understand that not every transaction provided for by civil law can help with this. In addition, when a person sets the goal of avoiding unnecessary expenses, namely paying taxes, then preference should be given to a specific version of the agreement. That is why it is possible to identify several options that will allow relatives to re-arrange their housing as profitably as possible.

The legislator offers five ways to complete a transaction to transfer an apartment to one of the relatives:

1. Will. The standard option for transferring your property to someone. However, it cannot be implemented at any time, but only after the death of the testator, which forces the implementation of the transaction into certain frameworks, imposing restrictions.
2. Deed of gift. The most suitable option for transferring housing to a relative. It is the gift agreement that allows you to avoid paying taxes when receiving an apartment. In addition, the procedure itself is simple and does not require a lot of expenses and actions. In order for the transaction to be as safe as possible, despite the fact that a relative is involved in it, such an agreement should be certified by a notary.
3. Sale of property. The point of this action is for the recipient of the apartment to transfer a certain amount for it. Its implementation will be impossible if a person under the age of eighteen or incompetent is registered in the apartment, as well as in the absence of the consent of persons who oppose such an act and have the right to do so. Otherwise there are no obstacles. Payment for housing will be made according to the act of sale in installments or even under a loan agreement.
4. Rent. Less relevant way. The point is that the recipient of the housing pays rent payments for a long time. However, more often this option is applied not to apartments, but to private houses.
5. Agreement between spouses. This option exists when a husband or wife wants to transfer their part of the apartment, for example, to children from another marriage. In this case, the consent of both is required, since according to the law, all property acquired during marriage will be recognized as community property.

There are no other options that would make the procedure a little easier. Purchase and sale or exchange agreements will not change the order of their conclusion in any way, even if the parties to the transaction are relatives.

A donation agreement as a method of re-registration of housing is always a gratuitous transaction option, but with the participation of two parties, which distinguishes it from other proposed methods.

Of all the proposed options, the deed of gift is the most successful. Firstly, tax. The law directly provides that if one relative gives housing to another, then the thirteen percent tax will not be paid, but provided that the relatives are close. Secondly, the procedure itself, which is significantly simplified and requires only competent drafting of the text of the contract. And thirdly, the option under consideration applies to all types of family relationships, unlike, for example, an agreement between spouses or a will.

How taxation works

Here are some examples:

Example No. 1. Ledentsova I.M. gave her niece an apartment in the Moscow region. The cost of the property is 4,000,000 rubles.

A niece and an aunt are relatives, but they are not close relatives.

Tax calculation: 4,000,000 * 13% = 520,000 rub.

Example No. 2. Starovoitova N.A. gave her two daughters an apartment. The cost of the property is 3,200,000 rubles. The daughters will not have to pay anything to the state budget. After all, mother and daughter are closely related. Therefore, they receive an exemption from paying the fee.

Is it possible to avoid paying the fee?

There are two ways to do this:

1. Issue a deed of gift twice to make a gift through a close relative. For example, an uncle wants to give a house to his nephew. To avoid paying a fee, you can first donate housing to your brother. The nephew will receive the house through a deed of gift from his father. Then you won't have to pay tax. But paying the state fee for registering ownership rights will not be avoided.
2. Sign a fictitious purchase and sale agreement. You will not have to pay the fee if the citizen has owned the property for more than three years. And under this condition, you can issue a deduction.

In this case, the costs will be even less than with a gift. There are no clear instructions on how to avoid paying the fee. Therefore, people use available methods of tax evasion.

Bottom line

1. Taxation under a gift agreement depends on the closeness of the family relationship between the parties. Only close people are exempt from paying the fee. The rest will have to pay tax.
2. Payment to the budget is made not only when donating real estate, but also vehicles, shares, and other valuables. Therefore, we have to look for options on how to transfer property and not share the income received with the state. Sometimes buying and selling is more profitable than donating.
3. There are also alternative options on how to transfer an apartment to a relative legally without taxes. The choice depends on the interests of the parties.