Ukrainian legislation clearly regulates the procedure for donating real estate. The deed of donation must be drawn up in writing and certified by a notary. The very procedure for donation is written out in the Civil Code of Ukraine.
It is necessary
- - deed of gift, certified by a notary;
- - a document of title confirming the ownership of the apartment (deed of ownership, etc.);
- - technical passport of the apartment;
- - certificate of the book value of the apartment;
- - an extract from the Register of ownership of real estate (taken from the BTI), which confirms the extraction of rights from the register of the BTI for the alienation of living space;
- - Form N3 (certificates from the housing office) on the registration of persons who live in the apartment;
- - passport;
- - identification code;
- - certificates on the absence of a tax prohibition on the transfer of rights to an apartment and the absence of an arrest for housing;
- - permission to donate the apartment of the guardianship authorities (if minor children live in it).
In order to donate your apartment, collect the necessary package of documents and issue a deed of gift for the apartment from a notary. According to the Civil Code, a gift can be real and consensual. In the first case, the transfer of an apartment as a gift is carried out from the moment the contract is signed, in the second, it is delayed in time until a certain condition specified in the donation contract occurs.
For example, a couple about to move decided to donate an apartment to their relatives, but the very moment of donating the apartment will not come from the moment the donation agreement is drawn up, but after the people living there leave it. How exactly to draw up a donation contract is up to you.
Since the donation agreement is a two-sided act, first obtain the consent of the person to whom you are going to donate your apartment.
If you have a spouse, you will also receive the consent of your significant other as a co-owner (s) of the apartment to donate apartments. If minor children live in the apartment that they are going to donate, then obtain permission from the guardianship authorities for the act of donation, since parents or guardians cannot donate their children's property without their consent. The permission of the guardianship authorities is also needed if a deed of gift is made for a child.
After completing the donation contract, the gifted person must register their ownership with the Bureau of Technical Inventory. To do this, within two weeks, he needs to go to the BTI and, on the basis of a donation agreement, re-register the property in his name.
Upon receiving an apartment as a gift, the donated party is obliged to pay income tax.. In this case, the heirs of the first line - children, spouses and parents are exempt from paying taxes for the donated apartment, regardless of its value. The rest of the relatives pay 5% of the cost of the donated apartment. If the apartment is donated to a stranger, he pays 15% of its value to the state treasury.