Apartment donation agreement
By deed of gift:
- the donor gratuitously transfers or undertakes to transfer a thing into the ownership of the Donor to the Donor;
- the donor may transfer a property right (claim) to himself or to a third party;
- the donor releases or undertakes to release the thing from a property obligation to himself or to a third party
Donation agreement, peculiarities
A gift agreement shall not be recognized as such if there is a counter transfer of a thing or right or a counter obligation.
The parties to a gift agreement can be both individuals, legal entities and the state.
A gift contract can be concluded here and now, i.e. a real contract, or in the future (promise of gift) or a consensual contract.
If the gift agreement was concluded after the death of the donor, it is null and void by virtue of the law.
Prior to the transfer of the thing as a gift, the giver has the right to withdraw from the contract. And such a contract will be terminated.
A donation agreement does not require mandatory notarization, except for transactions involving shares in real estate.
A legal entity that has the right of economic management (operational management) of a thing may give it with the consent of the owner only if there are no restrictions by law.
Gift giving is prohibited between business entities.
A verbal promise of a future gift is not legally binding. Written form only.
Do I have to pay tax on a gift?
If the parties to a gift agreement are members of the same family or close relatives: for example, spouses, parents and children (including adoptive parents and adopted children), grandparents, grandchildren, brothers and sisters, no tax is payable. In other cases, the giver pays income tax of 13% of the cadastral value of the object.
State duty for the registration of the transfer of rights under an apartment donation agreement.
If the documents are submitted in paper form, the donor pays a state duty of 2000 rubles, for organizations - 22000 rubles.
A deed of gift of immovable property is obligatory for state registration.
State registration of the transfer of rights under a donation agreement is carried out by Rosreestr. For this purpose it is necessary to submit an appropriate application. You can do this:
- through the MFC;
- through an electronic service on the Rosreestr's website.
The cost of preparing a gift agreement - from 5000 rubles.