Gift taxes on a gift transaction. Tax when donating an apartment - amount, who pays, payment procedure, when you don’t have to pay What you need to know

Last update: 01/30/2020

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. And if the case is complicated, is it necessary to 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 resident foreigners at a rate of 13%;
non-residents - 30%.

Not only a citizen of the Russian Federation, but also a foreigner can be a resident. That is, a person permanently residing in Russia for more than 183 days in a calendar year. Moreover, 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 in the contract 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 unknown or the cost of housing is less than 1 million rubles, or 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 value of the donated share of property at the same rate of 13%;
if the value is not indicated in the gift agreement, only cadastral value.

In other words, if the amount of the gift under the gift agreement is not specified, the cadastral value (indicated in the unified state real estate register) becomes the guideline. If the donation agreement specifies the value, it is still compared with the cadastral value. And if it is less than 70% of the cadastral value, then the size of 70% of the cost according to the cadastre is taken into account.

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. 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 the transaction, the donee will incur additional costs. expenses: payment of state duty (for state registration of the transaction), drafting the text of the gift agreement, notary services (if necessary), etc.

If a close relative exempt from gift tax sells the apartment given to him in the next 3 years, then he is not exempt from paying a 13% tax on the sale of property (as if it was owned for less than 3 years). In general, taxes are imposed on apartments with a cost exceeding 1 million rubles. (1 million is a tax deduction).

Example: His parents gave their son an apartment in 2017, and in 2019 he sold it for RUB 2,500,000. Therefore, the tax amount in 2020 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% on a general basis.

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, 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.

It’s also clear how and when the owners donate it. 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 the closeness 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 the appropriate amount of 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 DONE must pay the tax on his own behalf. He is the recipient of the income (in material form, in the form of square meters in real estate) and its amount is equal to the value of the property.

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, nothing is declared or paid. But next year, before April 30, the donee 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 “installation program” on the Internet). You can contact specialists who provide such services.

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

If you do not indicate the value in the declaration (then they will not accept it if you submit it 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 the declaration itself.

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 has received an apartment as a gift. However, no benefits are provided (except for the close relatives listed above). Nothing is attached to the tax authority along with the 3-NDFL declaration. But sometimes, in order to avoid conflicts with the Federal Tax Service, you can attach 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 (the details can be clarified on the website or at the Federal Tax Service Inspectorate when submitting 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 your return on time, the Federal Tax Service will send a notification about the missed deadline. 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 greater the fine. 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 (6.25%) * 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 the taxable gift of real estate, there are other ways to transfer property 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 claims 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 deal can be challenged.

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 on the part of other interested 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 possession of the gift recipient - irrevocably.

Promise

An agreement is concluded under which the donor can promise to donate property to a specifically specified person. But there are options here - the donor may not fulfill the promise if, after some time, his living conditions or health condition have worsened and because of which 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 throughout 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. By appropriate decision, additional tax will be charged to the last owner. 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.

Real estate is usually the most valuable property of our fellow citizens. The housing issue is still quite acute for many people, so receiving an apartment, a house or a share in it as a gift is a rare success. The most common gift is given within the family: parents give gifts to children, grandmothers to grandchildren, etc., but sometimes it also occurs to a person who is not a family member.

Is gifting of real estate taxable?

In relation to real estate, donation is one of the types of transactions - an agreement when the donor gratuitously (without payment) transfers certain property to the donee, or undertakes to transfer it in the future.

Receiving a gift of residential or any other premises is recognized as income, that is, the economic benefit of the person who received this property (in kind, not in cash). In this case, the legislator recognizes as income the benefit received by the donee by saving money that he would have had to spend on purchasing the relevant property.

After the donated apartment is registered in the Unified State Register of Real Estate under the name of the new owner, according to Art. 217 of the Tax Code of the Russian Federation (clause 18.1), the need to pay tax on income does not arise only in two cases:

if the donation occurred between persons recognized as family members and (or) close relatives.
gifts to consular employees and members of their families are also not taxed (this is established by the Vienna Convention on Consular and Diplomatic Relations).

All other lucky people who received an apartment or house as a gift are required to pay tax.

Gift between relatives

In order to find out whether it is necessary to pay personal income tax on donated housing, it is necessary to establish whether the donor and recipient are family members (Article 3 of the RF IC):

spouses;
parents and children (both natural and adopted);
grandparents and grandchildren;
brothers and sisters (including only one parent, that is, half-siblings).

All these persons do not pay taxes on the donated real estate!

It is important to know that gifts between, for example, aunts and nephews, cousins, and other related persons are not considered tax-exempt transactions. There is a conflict here between the norms of the Housing and Family Codes regarding family members.

Although the Family Code does not relate to the legislation on taxes and fees, a direct reference to Art. 208 of the Tax Code of the Russian Federation does not allow other relatives other than those named above to be included in the family for tax exemption purposes, and it does not even take into account the fact of living together and running a household, or the recipient being a dependent of the donor, and vice versa.

Thus, when concluding a gift agreement within a family, the recipient of housing as a gift does not have the obligation to pay tax and submit a tax return 3-NDFL. In the future, the owner only needs to pay property tax (Articles 400, 401 of the Tax Code of the Russian Federation).

Donation of a share in an apartment

The owner of the part of the apartment that is in the right, just like a sole owner, has the right to dispose of the real estate belonging to him, including as a gift (whether to a relative or not).

According to the Civil Code of the Russian Federation (Article 572, Article 575), gifts cannot be given only to teachers (from their students, persons holding government positions, in connection with their duties).

There is no need to notify other apartment owners about the upcoming donation transaction, since the transaction is free of charge (Article 246 of the Civil Code of the Russian Federation).

To donate a share you must:

draw up an agreement with an exact indication of the share, a description of the object (apartment/house, etc.);
obtain the consent of the spouse (notarized), or, if the donor is a minor from 14 to 18 years old, the guardianship authorities and legal representative;
sign the contract and register the transfer of ownership.

Personal income tax is paid by the new owner of the property, if he is not one of the persons listed in Art. 14 of the Family Code of the Russian Federation.

Gifting to non-relatives

The owner of the property has the right give it to anyone.

Receipt of income in the form of donated real estate is subject to taxation in the form of an obligation to pay income tax for individuals if the gift transaction is made between citizens who are not related. The legislation does not provide for any benefits for paying such tax depending on the degree of relationship.

Considering that the circle of family and close relatives is quite narrow by law, and family and kinship relationships connect a wider circle of people, in order to circumvent the need to pay a fairly large amount as personal income tax, they often resort to registering not a gift, but a purchase and sale (without paying money). This approach allows you to save on tax and receive a tax deduction from your “purchase”.

It should, however, be remembered that in the event of a trial, such a sham transaction, which actually covers up a donation, may be declared void.

Type and rate

In the case of a gift transaction between individuals (not organizations, not individual entrepreneurs), if they are not relatives, the donee has the obligation to pay personal income tax (NDFL) to the budget in accordance with clause 7, clause 1, clause 2 of Art. . 228 Tax Code of the Russian Federation.

The amount of such tax as a percentage of the income received (tax rate) is established by the Tax Code of the Russian Federation:

in the amount of 13% for tax payers who are residents of the Russian Federation. (that is, persons living in the Russian Federation for more than 183 days a year);
in the amount of 30% for non-residents of the Russian Federation.

Important: it is a mistake to believe that only citizens of our country can be residents, and foreigners can be non-residents. For example, residents in the Russian Federation are foreigners who have received a residence permit in Russia, stateless persons permanently living with us. At the same time, our fellow citizens permanently living abroad, as well as those who have a residence permit in another country, will be considered non-residents.

From what amount is tax calculated under a gift agreement?

When calculating the amount of personal income tax that must be paid to the budget, you should remember that:

Categories of persons who are beneficiaries of other types of taxes are not exempt from this type of tax (that is, pensioners, disabled people, minor recipients pay the tax in full);
the tax base is determined by tax authorities in the size of the market value of the property (according to the report of independent appraisers);
when paying personal income tax on donated real estate no tax deductions.

You should be aware that Chapter 23 of the Tax Code does not directly establish on the basis of what documents the amount of tax should be determined when receiving a gift in the form of real estate from an individual. Clause 3 of Art. 54 of the Tax Code of the Russian Federation states that individuals calculate tax on the basis of information received from organizations and citizens about the object of taxation. Such documents may include not only an assessment report, but also inventory value data obtained in, information on cadastral value.

However, in these cases, disputes with tax authorities are possible (possibly in court).

However, in order to avoid litigation and accrual of arrears, it is easier to pay tax on the amount indicated in the assessment report.

Degree of relationship and type of real estate: is there a difference in taxes?

Tax legislation does not make a difference between gifts made by relatives and between persons who are not related by any kinship.

So, with an apartment worth 3 million rubles (according to the assessment) donated by an uncle to his nephew, it will be necessary to pay 3,000,000 * 0.13 = 390,000 rubles.

In the same example, if the uncle is a resident of the Russian Federation, and the nephew permanently lives, for example, in Finland, the amount of personal income tax will be: 3,000,000 * 0.3 = 900,000 rubles.

The amount of personal income tax is calculated similarly in other cases, and the degree of relationship does not matter, as does the type of donated property.

Payment procedure and responsibility in 2019

No changes were introduced in the taxation of donated property in 2019, and so far the calculation and procedure for paying personal income tax have remained the same.

In order to fulfill the obligation to pay this tax to the budget, you must:

calculate the amount of personal income tax based on the value of the property;
fill out and submit a tax return to the Federal Tax Service (by April 1 of the year following the year the gift was received);
pay the tax amount to the budget (until July 15 of the next year after receiving the gift (clause 4 of Article 228 of the Tax Code of the Russian Federation).

It is useful to know that you can fill out the declaration on the website www.nalog.ru using a free program.

For non-fulfillment or untimely fulfillment of taxpayer obligations, liability is established:

if the 3-NDFL declaration is not filed, or is submitted late, according to Article 119 of the Tax Code of the Russian Federation, an individual may be fined 5% of the amount of tax due for payment (for each month, but not more than 30% in total);
if no declaration is filed, the tax is not paid, according to Art. 122 of the Tax Code of the Russian Federation, a citizen faces a sanction of 20% of the amount of the required payment;
the need to pay penalties for late payment is added to the amount of fines;
if the declaration is submitted on time, but there is a delay in the payment of personal income tax, the fine is not paid, but penalties are charged (1/300 of the refinancing rate of the Central Bank of the Russian Federation daily).

Receiving real estate as a gift, even taking into account the need to pay personal income tax, is in most cases a profitable deal for the recipient. At the same time, it is not prohibited by law to refuse a gift without bringing it to an end. If the donee is ready to take ownership of the property, he should approach the fulfillment of the obligation to pay income tax with all responsibility, in order to avoid negative consequences in the form of fines and penalties.

Who should pay taxes when receiving real estate as a gift - video consultation

Who should pay taxes and what should you know about taxes if you received an apartment or house as a gift? Oleg Sukhov reports.

Donating an apartment is quite common in practice. This is a fairly popular type of transaction, which in this way most often transfers an apartment from the older generation to the younger. differs from the standard one only in that it indicates the relationship of the parties to the transaction.

The deed of gift represents gratuitous transfer property from one person to another. the person may be, however, it is worth paying attention to the fact that in relation to state and municipal employees, and entering into a transaction with an incapacitated person or a minor may lead to the recognition of the contract.

Thus, a deed of gift is a gift agreement, which implies the transfer of any thing from one person to another for free of charge, or releasing a person from a property-related obligation to yourself or to third parties.

Who can be the recipient?

Provisions of the Civil Code of the Russian Federation on donation do not contain contains a specific list of persons who can be donees. In this case, it is necessary to pay attention to the fact that the deed of gift in its essence is a deal, which means it is subject to the general provisions on the transaction of the above-mentioned regulatory legal act. In transactions, including in a gift agreement, they may take both individuals and legal entities. However, there are cases in which the transfer of property as a gift to certain persons, the transaction may be declared invalid:

if the donee is a person who is recognized incompetent due to mental disorder;
when donating an item to a minor under fourteen years of age.

In case of transfer of property, such a person will need to return the gift under the relevant transaction. However, there is one exception in such cases. By the court, the specified transaction may be recognized as valid subject to the following conditions:

the deal was completed by benefit such person;
demand made on recognition of the contract as a valid representative (guardian, in the case of an incapacitated person and a parent, guardian or adoptive parent in the case of a minor) of the donee.

Thus, the recipient can be any natural or legal person, however, it is necessary to take into account that in some cases the transfer of a gift may be considered invalid.

Donation of an apartment between close relatives

Most often, donation occurs between close relatives. Family legislation of the Russian Federation defines the circle of persons classified as close relatives:

relatives ascending and descending (that is, parents and children, grandparents and grandchildren);
full and half-born brothers and sisters.

In other cases, the tax amount is set at thirteen percent. Since receiving property as a gift is a material benefit for the donee, he is obliged pay the above tax.

It’s worth mentioning right away that tax amount determined as follows: thirteen percent is calculated from the cost of the apartment , specified in cadastral passport. The tax is paid along with other taxes, and is also included on your tax return(NDFL). This must not be forgotten, since for late payment of tax and notification of the tax authority sanction provided.

Lavrova I.S. gave it as a gift to her son, N.N. Lavrov. property owned by her - a one-room apartment. The agreement was concluded in the proper manner, and its state registration was carried out. After registering ownership of the apartment, Lavrov N.N. filled out a tax return without paying tax on property received as a gift, citing Art. 217 Tax Code of the Russian Federation.

Is it possible to cancel a deed of gift for an apartment?

One of the features of legal relations related to donation is that such a transaction can be canceled. The process can be reversed only in the cases specified in Art. 578 Civil Code of the Russian Federation. Cancellation of donation is possible by the will of the donor, if the donee:

made attempts on his life;
made an attempt on the life of his relatives, family members or loved ones;
intentionally caused bodily harm to the donor.

In addition, a donation can be canceled if the recipient’s handling of the thing poses a threat irretrievable loss, and also has great intangible significance for the donor. Such cancellation can only be made in judicial procedure.

Also, in the gift agreement itself, you can specify a condition according to which the transaction is canceled if the donor will outlive the donee.

Natural consequence of cancellation of donation is the return of the object of donation, that is, the apartment.

Conclusion

A transaction aimed at transferring a gift itself presupposes such a transfer to free of charge. This legal relationship implies this. In other cases, such an agreement cannot be considered as such, for example, if it includes elements of a paid transaction.

Such an agreement has a number of features relating both to the parties entering into the agreement and to the procedure for transferring the right to an apartment after state registration of the transaction itself and direct property rights.

In addition, we must not forget about taxation. After all, receiving an apartment as a gift is regarded by tax authorities as enrichment. In all other cases, payment of tax is required. The only exception is receiving a gift from close relatives or family members.

In general, a gift agreement has a number of features that must be taken into account and which must be paid attention to, both when drawing up the transaction and during its execution.

Question

Tax on donating an apartment to a relative

I'm going to donate the apartment to my father. Will I have to pay any taxes after transferring the property?

Answer

In your situation, taxes are not paid at all. According to Art. 217 of the Tax Code of the Russian Federation, the donee is exempt from paying tax, since he is your close relative. You do not receive any income from this transaction, so tax laws do not apply to you.

Here we have tried to answer the most frequently asked questions related to taxes when gifting property. You also can:

How will the tax office know that I was given property as a gift?

All transactions with housing/land are registered with the Federal Service for State Registration, Cadastre and Cartography, and transactions with vehicles with the State Traffic Safety Inspectorate. And these services transmit information to the tax authorities.

A friend gave me a car. The donation agreement does not indicate the price of the car. How do you know what income to include in your tax return?

You can indicate the estimated market value of the car, and if you disagree, the tax authority can challenge this decision. You can also contact organizations or appraisers to conduct an independent assessment.

I have been retired since 2014. I receive a pension, I have no other income. In 2019, my neighbors gave me a country house with a plot of land under a gift agreement. Do I have to pay income tax?

Yes, you will have to pay a tax of 13% on the cost of the house and land, since the gift was not received by you from family members or close relatives. At the same time, unfortunately, the current legislation does not provide benefits for the payment of this tax for pensioners. At the end of 2019 (by April 30, 2020), you need to submit a declaration to the tax office and pay the tax by July 15, 2020.

In 2019, my grandmother gave me an apartment. In February 2020, I received a letter from the tax office saying that I received real estate as a gift in 2019 and must pay taxes. What should I do?

In your case, you can send an explanatory note to the tax office, indicating that the income was received as a gift from a close relative (grandmother). Attach to the letter documents confirming your relationship - copies of birth certificates (yours and your parent's on your grandmother's side).

For my birthday, my friends gave me money in the amount of 500 thousand rubles by transfer to a bank card. Do I have to pay income tax?

No, you do not have to pay income tax, since income in the form of funds received from other persons as a gift is not subject to personal income tax. In this case, the form of payment does not matter - cash, non-cash, receipt of funds to a card account in a bank.

My brother and I, under a gift agreement, received an apartment from my cousin as common shared ownership (½ share each). The contract indicates the cost of the apartment is 1.6 million rubles. What tax will we have to pay?

Since you and your brother received an apartment as common shared ownership of ½ share, the income is calculated based on the value of the property in proportion to the share. The income of each of you was 1,600,000 x ½ = 800 thousand rubles. By April 30 of the next year, you and your brother must submit declarations in Form 3-NDFL, which will reflect the income from the gift. And by July 15 of next year, you and your brother will have to pay income tax in the amount of 800,000 x 13% = 104,000 rubles.

Can my wife or another relative file the declaration for me?

Your wife or other relative can file the return only if she has a notarized power of attorney on your behalf. However, she can always send the declaration on your behalf by mail (see.

A donation is a transaction carried out free of charge. That is, neither the donor nor the donee pays money under the agreement. However, property transferred by gift is a taxable item. We will tell you in the article whether you need to pay tax on donating an apartment to a relative in 2018-2019.

So, from a legal point of view, a gift is a transaction when the donor transfers or undertakes to transfer property to the donee in the future free of charge. Purchasing an apartment as a gift implies an economic benefit for the new owner of the property, and therefore requires payment of a tax payment. Simply put, this is the profit received as a result of the fact that the donee saved money that he would have passed on to the seller if he purchased the home on his own.

After registering property rights in Rosreestr, it becomes necessary to pay real estate tax to the Federal Tax Service. The law provides for exceptions when there is no obligation to pay tax. There are two such cases:

The gift agreement was concluded between close relatives or persons recognized as family members from the point of view of the law (Clause 18.1 of Article 217 of the Tax Code of the Russian Federation).
The donee under the contract is a consular employee or a member of his family (Vienna Convention on Consular and Diplomatic Relations).

All other persons are required to pay gift tax.

Tax on donating real estate to a close relative

First, you need to figure out who legally belongs to the category of close relatives. According to Art. 2 and Art. 14 of the RF IC, close relatives and family members are recognized as:

spouses;
parents and children (equally natural and adopted);
grandparents and grandchildren;
brothers and sisters (equally full and half).

Tax on the gift of an apartment to a close relative belonging to the category listed above is not paid.

For the purpose of exemption from gift tax, it is not possible to include other relatives as family members. Even the fact of cohabitation or the fact that the donor is dependent on the donee and vice versa is not taken into account.

Therefore, no payment will be made. However, after the donee takes ownership, it should be taken into account that he will have an obligation to pay property tax (Article 400 and Article 401 of the Tax Code of the Russian Federation).

Is tax paid when donating an apartment to a distant relative?

cousins and second cousins;
spouse's brothers and sisters;
nephews (including grandchildren);
spouse's parents;
great-uncles and grandmothers;
other relatives.

In the case of donating an apartment or other real estate, the listed persons will need to remit a tax in the amount of 13% of the value of the gift. The tax payment is transferred to the Federal Tax Service by the recipient.

However, there is one significant caveat. The recipient under the contract must be a resident of Russia. This means that a distant relative must have a general civil passport of the Russian Federation and reside in Russia for at least six months annually. Otherwise, the relative loses his resident status, and taxation on the gifted property will be carried out at an interest rate of 30%.

Tax on gift of an apartment in 2018-2019 for individuals: rate and calculation

The tax rate for donating an apartment in 2018-2019 is 13% of the cadastral value of the apartment. The cadastral value on the date of drawing up the deed of gift is taken into account. Based on this, it is not recommended to include the price of the gift in the deed of gift or to include this information according to the cadastre information.

For example, the cadastral value of an apartment at the time of donation is one million rubles. The gift tax in this case will be 1 million x 13% = 130 thousand rubles. Similarly, the tax is calculated not on the entire apartment, but on the share in it.

The Ministry of Finance and the Federal Tax Service of the Russian Federation raised the issue of obliging citizens to pay tax not on the cadastral value, but on the market value of real estate, which could be significantly higher. However, this initiative was rejected by the Supreme Arbitration Court of the Russian Federation. To clarify the legislation in the field of taxation, the Presidium of the Supreme Arbitration Court of the Russian Federation approved a Review of the practice of consideration by the courts of the Russian Federation of cases related to Chapter 23 of the Tax Code of the Russian Federation dated October 21, 2015.

According to paragraph 6 of the Review, the tax base for donating property between individuals should be calculated at the cadastral value, since the Tax Code of the Russian Federation does not directly indicate the need to calculate the amount of the tax payment at market value. In accordance with Art. 3 of the Tax Code of the Russian Federation, ambiguities in regulations are interpreted in favor of citizens.

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However, the Federal Tax Service may insist on paying tax on the market value. In this case, you will have to defend your rights in court.

Let us remind you that, by law, the tax is paid by the person to whom the ownership of the apartment was transferred under a gift agreement.

The gift tax payment is paid only after the donated property is registered as the property. The payment period is two weeks after the Federal Tax Service receives data on the completed transaction and registration of rights to the apartment. If the donee lives outside of Russia, he pays tax before receiving a certificate of ownership.

There are no preferential tax conditions for donations. Pensioners, low-income citizens and other persons belonging to categories of citizens applying for benefits will pay the same 13% of the cadastral value of the gift.

Procedure for paying gift tax to a distant relative

After the deed of gift is registered, the new owner of the apartment is obliged to visit the Federal Tax Service by April 30 of the following year after the deed of gift is issued to fill out a declaration of income received.

If you ignore this legal requirement, the tax office will send a notification to the recipient’s address. For filing a tax return late, the violator is subject to fines in the amount of one thousand rubles.

The procedure for paying tax under a gift agreement will be as follows.

A declaration of income and expenses is completed in form 3-NDFL. It is better to take the help of a specialist, as for a person who is not familiar with tax returns, this can be a difficult task. If an error is detected in the document, a Federal Tax Service employee may not accept the declaration.
You must provide the following documentation to the territorial office of the Federal Tax Service at your place of residence: a completed 3-NDFL declaration, a civil passport, an extract from Rosreestr on the registration of property rights, a deed of gift, a document on the transfer and acceptance of the apartment, if one was issued.
After checking the declaration and calculating the amount of gift tax, the Federal Tax Service will receive a notification of the tax amount and a receipt. The deadline by which the tax payment must be made will be indicated in the notice.
The received receipt can be paid at any bank branch.

Gift tax must be paid by July 15 of the following year after the deed of gift is issued. Otherwise, a penalty of 20% of the tax amount will be applied, or 40% if it is proven that the gift tax was not intentionally remitted.

Is it possible to avoid paying real estate gift taxes?

If you follow the letter of the law, it is not possible to avoid the obligation to pay real estate gift tax. However, sometimes citizens try to circumvent the law.

So, for example, an apartment can be donated through a close relative. For example, gifting real estate to a nephew requires a tax payment. But if an uncle first donates an apartment to his brother, and he, in turn, transfers it to his son under a gift agreement, then he will not have to pay tax on the income received. As a result, the transaction will be completed, but there will be no obligation to pay funds to the budget.

Another method that citizens use is to draw up a fictitious purchase and sale agreement. An uncle can “sell” an apartment to his nephew. In this case, the latter does not have the obligation to transfer the tax payment, and the uncle will avoid paying tax on income from the “sale” of the apartment if the apartment has belonged to him for more than three years. If the apartment has been owned for a shorter period of time, you can reduce the amount of tax payment by filing a standard property deduction. In any case, the tax on an apartment purchased as a fee will be less than on a gift.

If you have questions regarding the 2018-2019 gift tax year for a close or distant relative, please contact an attorney for advice.