To register the donation of real estate, it is necessary to conclude a donation agreement in writing and register it in the Unified State Register of Rights to Real Estate and Transactions with It - the body that keeps records of real estate transactions.
Instructions
Step 1
The procedure for drawing up and concluding a donation agreement is simple. In such a contract, it is important to clearly define the subject of the gift. If in our case this is an apartment, then it will be enough to indicate the address where it is located. In the contract, you can define a clear term for donating the apartment. The drawn up donation agreement is signed by both parties and registered in the Unified State Register of Rights to Real Estate and Transactions with It.
Step 2
Be aware of the limitations of gift giving that can significantly hinder you. If the apartment that you donate does not belong to you personally, but is in common joint ownership, even if the other owners do not live in it and do not object to its donation, then their written consent to donation is required. Otherwise, the donation will simply not be issued. When an apartment is in common shared ownership, each owner has the right to donate his share.
Step 3
Even though donation is a free transaction, you shouldn't forget about taxes. Individuals who have received income in cash or in kind from legal entities by way of donation are required to pay personal income tax. His rate is 13%. The same tax is paid by the donee when receiving an apartment from an individual who is not his close relative. The tax base (that is, the amount of money, 13% of which must be paid as tax) will be found in the Bureau of Technical Inventory (BTI) of the area in which the apartment is located.
Step 4
To register an agreement in the Unified State Register of Rights to Real Estate and Transactions with it, you must provide:
1. donation agreement (3 copies, originals);
2. title documents for the apartment;
3. documents for an apartment from the BTI;
4. passports of the donor and the donee, and in the case of a legal entity - its constituent documents and TIN;
5. a receipt for payment of the state fee.
