Tax on donating an apartment to a close relative. Taxes on a gift under a donation transaction

A real estate donation agreement is one of the most common forms of an agreement. It must be observed, since any discrepancy with the norms of the law is unacceptable. The rules for compiling such a document are established by the Civil Code of the Russian Federation, valid for 2017. In addition, sometimes there is a need to pay a gift tax on real estate.

Real estate donation agreement form

The form of a donation agreement for the transfer of any property, including real estate, is legally defined as a simple written one. This means that it is enough to simply write or print the text of a donation agreement that meets the requirements of the Civil Code of the Russian Federation in force for 2017 and sign it by each party to the transaction.

Notarization of the real estate donation agreement is not required.

However, no one can forbid the parties to contact a notary to certify the contract. This is sometimes necessary to protect interests from possible challenge by persons not participating in the transaction or incorrect filling.

Thus, the parties have the right to contact a notary to certify the contract and help in its preparation. However, for the validity and legal force of the donation agreement, it is only necessary to draw it up in writing and sign it.

Why do I need a sample real estate donation agreement 2017? It is not only a standard form that is suitable for informational purposes. A sample donation agreement has a much larger role:

• it is suitable for subsequent filling with data and creating the final version of the document;
• it can be supplemented with its own clauses, if they do not contradict the law.

- a good basis for drawing up the final text of the contract, which will not contradict the law.

Validity of the contract of donation of real estate

A real estate gift agreement is concluded for the purpose of transferring it to the ownership of another person. The term of the donation agreement of the Civil Code of the Russian Federation 2017 is not limited. At correct design it will be valid indefinitely in order to act as confirmation of the legality of receiving real estate by the donee.

A donation agreement may be required for the execution of certain documents by the donee.

Thus, the term of the gift agreement is not limited by law and will continue until the agreement is declared invalid, or it makes sense.

Gifting real estate to a minor child

Real estate can be transferred under a donation agreement to a minor child. A person under the age of 18 may act as the donee. However, when concluding a contract, a minor child is not allowed by law to sign it. This can be done by the legal representative of the minor.

The text of the agreement itself indicates the new name of the party to the transaction "the donee in the person of the representative."

In addition, it is mandatory to enter the data of the legal representative in the donation agreement. However, regardless of who signs the document, the owner is still a minor.

Real Estate Gift Tax 2017

The obligation to pay tax arises after receiving a gift of certain property. Since it is believed that the donee has gained some income in the form of this property, he is obliged to pay a tax at a rate of 13% (30% for non-residents). Only relatives of the donor of a close order are exempted from this obligation.

The tax is calculated on the value of the donated property. If there are several items, then their total cost is taken.

If an assessment of a donated object has been carried out, then it is its estimated value that is taken to calculate the tax.

Often, an assessment is not carried out when concluding a donation agreement. That is why the parties have the right to use the market, cadastral and contractual values ​​as a basis.

However, since 2017, a rule has been introduced according to which it is precisely cadastral value real estate. All other indicators of value that are taken to calculate the tax cannot differ from it by more than 20% in greater or lesser value.

Thus, a gift agreement in accordance with the Civil Code of the Russian Federation 2017 is drawn up in a simple written form. It is absolutely not necessary to certify it with a notary. The term of the donation agreement is not established and not limited by law. Gift real estate may be in favor of a minor.

Last update: 01/30/2020

When thinking about donating real estate to someone, whether they are relatives or strangers, it should be remembered that the completion and execution of such a transaction is taxed. Therefore, you need to figure out what are the rights and obligations of the donor himself, and the gifted person - the new owner of the property. And if the case is complicated, do you need to resort to the help of lawyers.

tax rate

tax code provided for taxation of income individuals tax (personal income tax):

• all incomes of citizens of our country and foreign residents at a rate of 13%;
• non-residents - 30%.

A resident can be not only a citizen of the Russian Federation, but also a foreigner. That is, a person permanently residing for more than 183 days in Russia 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?

If you received real estate under a donation agreement, then the object of taxation is:

• NOMINAL (contractual) value 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 cadastral number, address, area, etc.). The indicated value should not be less than 70% of the cadastral value, except if the cadastral value is not known or the cost of housing is less than 1 million rubles, or the cadastral value is less than 1,428,571 rubles;
• when donating 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 specified in the donation agreement, only cadastral value.

In other words, if the amount of the gift under the donation agreement is not indicated, the cadastral value (indicated in the unified state register of real estate) becomes the reference point. If the value is indicated in the donation agreement, it is still compared with the cadastral one. And if it is less than 70% of the cadastral value, then 70% of the cadastral value is taken into account.

Examples:
1. Market price apartments 3 million rubles, the tax will be 3 million * 13% = 390,000 rubles.
2. The market value of the apartment is 4 million rubles, a 1/3 share was donated, the tax will be (4 million/3) * 13% = 173,000 rubles.

See also the new calculation (apartments, houses, garages, dachas) will also be linked to the cadastral value, and not to the inventory value, as it was before.

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-blooded).

This list is established by the Family Code. The exemption covers both residents and non-residents of the Russian Federation.

Giving an apartment to a close relative exempts him from paying tax. But when making a deal, the donee will incur additional. expenses: payment of state duty (for state registration of the transaction), drafting the text of the donation agreement, notary services (if necessary), etc.

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

Example: Parents gave their son an apartment in 2017, in 2019 he sold it for 2,500,000 rubles. Therefore, the amount of tax 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, sisters;
• cousins ​​and grandparents and other relatives;
• persons with no family ties.

For pensioners in this case, there are no benefits. If real estate is donated 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 not more than 1,000,000 rubles, is it necessary to pay tax or can property deduction?

If the donee is not from the list of close relatives, then tax is payable on the full amount. And no deduction (1 million rubles) is provided for when donating. Property deduction of 1 million rubles. only in case of subsequent sale of the donated apartment.

Other real estate rights

It is clear to everyone that real estate means:

• apartment;
• private house (IZHS, garden house);
• outbuilding, sauna, garage;
• land plot.

It is also clear how and when the owners give it. But what if the gift is not the right of ownership, but other rights. For example, a house and the lease of the land on which it stands are given. Or the status is transferred free of charge shareholder construction apartment building. The legislator resolved this issue - all others property rights, except for the right of ownership, are not taxed on donations. And regardless of the proximity of kinship.

Example: If a citizen ceded to another person the rights of a shareholder in a house under construction for free, then there is no need to pay tax. In the case of a house and rented land, the 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 inspectorate will monitor the deadlines for submitting a declaration and paying personal income tax.

The rule is simple, in general you need to know two things:

• The DONOR pays no taxes;
• The donee must pay tax on his own behalf. It is he who is the recipient of income (in material form, in the form of square meters in real estate) and its size is equal to the value of the property.

Tax resident pays at a rate of 13%, non-resident - 30% from face value.

What to do after the deal

In the year in which the property donation transaction was made, nothing is declared and nothing is paid. But next year, before April 30, the donee is obliged to submit a declaration in the form 3-NDFL to the inspection 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 is filed. That is:

• Providing tax returnnot later than 30.04.
• Enumeration personal income tax amounts 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 until 04/30/2020, and the tax must be paid before 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 the specialists involved in such services.

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

If the value is not indicated in the declaration (then it will not be accepted in case of personal submission to the Federal Tax Service Inspectorate). When delivered by mail, according to the result desk audit tax authorities will require you to submit a corrective declaration. The adjustment will focus 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 tax audit may request proof of kinship. In this case, it is required to submit documents confirming family relations (marriage certificate, birth certificate, passport of the donor and donee, court decision, etc.), but without the declaration itself.

Documents submitted to the tax authority

Making a declaration and submitting it to the tax authorities at the place of residence is mandatory for everyone who received an apartment as a gift. At the same time, 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 IFTS, you can attach copies of:

• donation agreements;
• documents on the ownership of property;
• cadastral passport and other technical documentation to the object.

Tax Calculation Options

• if the calculation was made by the donee, then he should simply pay the calculated tax using the details of the IFTS at the place of residence (you can check the details on the website or at the IFTS when submitting a declaration);
• if the calculation is carried out by the tax authority, then it will send by mail to the donee a NOTICE of tax calculation and a RECEIPT for payment. This option occurs when the gifted person himself does not declare income. As a rule, fines and penalties are added to it.
• payment is made in any branch of the bank until July 15 of the year in which the declaration is submitted.

What threatens late declaration or payment of tax

In case of late submission of the declaration, the IFTS will send a notice of the missed deadline. Rosreestr informs the tax authorities about real estate transactions. If you forgot and missed the deadline for submitting the declaration, submit it as soon as possible. The more time passes after due date the greater the fine. Penalties for violation of deadlines:

• failure to submit a declaration- a fine of 1,000 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- is calculated for each day of delay, starting from July 16 in the amount of - the amount tax debt* refinancing rate (6.25%) * 1/300 * number of days past due.

Penalties are charged:

• either in voluntary(at the request of the tax authority);
• or through the bailiffs, the court, if the payer does not pay the tax and fines within the time specified in the notification.

Types of donation and their features

In addition to the real estate donation transaction subject to tax, there are other ways to transfer property to another person. What are the differences:

• gratuitousness (conditions are excluded when the donee becomes 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 live in it).
• An increase, as a result of the transaction, in the property owned by the donee (for example, if there was one, own, apartment, then after the donation there were two of them).
• Reducing (due to a donation transaction) the availability of property from the donor himself.
• The owner-donor's desire to donate must be voluntary and intentional (the courts often consider lawsuits in which other persons claiming donated property try to prove that the donation was made under pressure, threats and deceit).
• You can only give a gift to someone who agrees to accept the gift. Otherwise, the transaction can be challenged.

The listed signs are obligatory when making a donation and will be the basis for the legality of the donation in the event of any claims against the donor or the donee from other interested parties.

Donation methods

• Directly an agreement on 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 to the full possession of the recipient of the gift - 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 can not fulfill the promise if, after some time, his living conditions, or a state of health and because of which the standard of living will decrease significantly. Or the one to whom the promise was made committed unlawful acts against his benefactor-giver or his family (he wanted to kill, for example).

• Donation

It is done for the benefit of society or a particular person. Here, the target, generally useful value of the donated object must be indicated (such gifts are made by patrons and simple people for homes for the disabled, shelters, museums, social security agencies, for people affected by various military conflicts and disasters). The advantage of this type of donation is that the donor subsequently has the right to tax benefits.

About giving away an apartment

The donation of an apartment implies at least two donation transactions. In each case, the donee is the beneficiary who is obliged to pay the tax. If the parties to each transaction are close relatives, then the obligation to pay tax does not arise either within the framework of each transaction or in the entire chain of transactions, from the first donor (for the first donation) to the last donee (for the last donation).

However, such a scheme can be seen by the tax authority, and as part of a desk audit, recognize that the transactions were made for the sake of appearance, 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 made one after another without significant time intervals. By the appropriate decision, the last owner will be charged additional tax. This can be disputed in judicial order. Administrative and judicial practice in cases like this, no.

If during the first donation transaction the donee pays tax (for example, he is not a close relative of the donor), then during the subsequent donation (transfer), even if the transaction is made back (from the donee to the donor), the tax is not returned, unless the donation transaction is declared invalid.

About the rules for issuing a donation

So that other applicants do not have a desire to sue the donated property, it is necessary to correctly draw up the contract, check the legal capacity of the party to the transaction, clearly execute tax liability. Suppose, at the time of the execution of the contract, the donor was registered with medical institutions, took strong drugs or was under the influence of alcohol, other relatives or persons claiming this property will be able to prove its invalidity.

The donation agreement should not include additional conditions, for example:

• lifelong courtship - this is carried out by a life annuity contract;
• the donor's maintenance or other financial obligations;
• obtaining by the donee the rights to an apartment only after the death of the donor - that is, inheritance of housing.

If such conditions are specified in the contract, it can be canceled.

The donation of real estate to persons on whom the donor was dependent at the time of the transaction is not recognized as valid. For example, his attending physicians, educators, employees of social organizations and institutions, or their relatives.

Legally incapable and underage citizens are allowed to be participants in a donation transaction, but only as donee (you can give them, but you can’t accept gifts from them)!

• To determine whether a real estate donation is taxable, it is necessary to establish the presence of family ties of the participants in the transaction.
• So that other applicants do not have a desire to sue the property you donated from the one to whom you presented it (see:
  • without delay register it in Rosreestr;
  • pay the tax when donating an apartment on time;
  • specify the legal capacity of the participants in the transaction.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.

Donation is a type of transaction, as a result of which property is transferred from one person to another without receiving any payment from the donee in favor of the donor, however, in some cases it is required to pay a donation tax to the treasury.

The objects of donation can be a variety of things of the material world, the price range of which varies from a couple of kopecks to several million or even tens of millions. Depending on the category of the object and its value, the obligation to pay gift tax for a number of objects is legally defined.

In accordance with the provisions tax legislation, is subject to gift tax on the following objects:

• Real estate (plot of land, house, apartment, etc., as well as a share in the ownership of an immovable object);
• Vehicles (car, motorcycle)
• Securities (shares, shares, etc.).

Is a donation taxable if a land plot with a residential building on it is received as a gift? In this case, you need to understand that the tax will be calculated and paid simultaneously from two objects:

• a piece of land;
• Houses.

Donors and recipients

Persons who are exempt by law from gift tax

The norms providing for the gift tax are of a general nature. But there are exceptions to every rule. By law, a number of people do not have to pay a fee in case of receiving a gift of real estate, transport or securities due to the nature of the relationship between the donor and the donee.

Based on the answer to the question: "Is a gift of real estate between relatives taxed?" lies. Members of the same family and blood relatives do not pay tax when gift real estate is registered.

Persons recognized as members of the same family or blood relatives include:

• Husband wife);
• Mother and father or adoptive parent;
• Son and daughter, both biological and adopted;
• Grandmother and grandfather;
• Brother or sister (blood, with one or two common parents);
• Grandson and granddaughter.

The presence of family relations, regarded by law as close, underlies such benefits.

An unfounded statement about being in close family relations with the donor is not enough and will not exempt from paying tax. The tax office will need to present a document that proves that there is a blood relationship between the donor and the donee, or they are members of the same family (provide a marriage certificate, birth certificate, etc.).

Spouses as parties to a gift agreement

When a gift is made by one spouse to another, the de facto general provisions civil law governing legal institution donations. In particular, a donation agreement between spouses can be both written and oral.

A number of contracts are subject to state registration(for example, a gift of an apartment, a car, etc.). A distinctive and very pleasant feature of such an agreement is the absence of the need to pay tax. 🙂

A certain imprint on the possibility of concluding a gift agreement, the parties to which are spouses, is imposed by the norms of family law. After all, all property acquired in a legal marriage, including the income of the spouses or the spouse, if the second does not have one, are common joint property. It is worth noting that this rule applies if there is no marriage contract between the spouses.

So, donation between spouses is prohibited if the object of donation is an apartment, car, land that was acquired during marriage. Since this general joint property and spouses are equal in possession, use and disposal of this property, and the shares of each are not agreed in advance.

To donate one of these objects, the spouses first need to divide the jointly acquired property, as a result of which the shares of each will be allocated. And only after that one of the spouses, for example the husband, has the right to give his share to his wife.

Material costs when donating between relatives

The fact of kinship in some cases exempts from taxes on the received gift. This applies to family members and close relatives. The rest of the donee relatives, along with the donee non-relatives, must pay a tax of 13%. And some more - 30%. It depends on their status: resident or non-resident.

Thus, tax is not paid when donating real estate to a close relative, just as tax is not paid when donating a car to him.

Despite the absence of the obligation to pay tax, the law provides for the obligation to pay state duty when donating an apartment to a relative, or rather, for registering the corresponding agreement. The amount of the duty, Article 333.33 of the Tax Code of the Russian Federation, is set at 2,000 rubles for individuals. But let's face it, it's not like that. large sum for an expensive hotel. 😉

Reporting and tax payment

We draw up a declaration

Having received as a gift one of the objects of taxation by a person who is not exempt from paying tax by law, it is required to fill out a declaration for the territorial tax authority. Fillable form Z-NDFL declarations must be submitted by April 30 inclusive for the previous year. You can fill out this form as hard copy, and through the form available on the website of the tax office.

Along with the declaration, you will need to provide a number of applications:

• Identity document, i.e. passport and its copy. If the donee is a minor citizen whose age is under 14, then his birth certificate with a copy is provided.
• Documents for a gift with copies (agreement, certificates, acceptance certificates, etc.).

There are several ways to file a declaration:

• Personally, having appeared in tax office;
• By mail. In this case, the date of filing the declaration will be the day of its departure, i.e. transfer to a postal worker in case of sending by a valuable letter or placing in a mailbox for sending, as evidenced by the postal stamp on the envelope. And even if the declaration is received by the inspection after April 30, but sent before this date, then there will be no deadline missed, and, accordingly, there will be no negative consequences.
• Through a representative, first of all, the legal representative of the minor gifted;
• Email;

So, if the declaration itself is submitted before the end of April, then the tax must be paid to the treasury before 15.07. Payment details are also taken from the inspection. All these terms are specified for the year following the year of the transaction.

Example. Done M.R. received a house as a gift in 2019. Since he is not a relative of his benefactor, he must report on his wealth to the tax office in 2020, draw up and submit a declaration by April 30, 2020 and pay tax by July 15, 2020.

Since the donation of land, cars, apartments, etc. can be committed in relation to a minor child, the procedure for taxation, or rather the procedure for paying tax, has its own nuances:

• For a teenager who is under 14 years old, the tax is paid by a parent or legal representative. In this case, the money can be both parental and child (for example, if he received it by inheritance, etc.).
• A teenager who has reached the age of 14 but who is not yet 18, if available own income must pay tax on them, otherwise it will be withheld. In the absence of their own income, all fees are paid by the parents.

Calculation of the amount of tax on a donated object

The reason why certain objects that are the subject of a gift are taxed is due to the receipt of income by the person in whose favor the gift is made. And, as you know, in our country any profit is taxed income tax. Those. a donated apartment is income in the understanding of the law.

If a person is a resident of the Russian Federation, then the amount of the fee is 13%, which is calculated from the amount of the gift, i.e. apartments, cars, etc. The value of a gift can be determined in two ways:

• The average market price for a similar object is taken as a basis, if the contract does not say anything about its size;
• The figure is taken as the basis, which is indicated in the donation agreement. At the same time, according to an unwritten rule, if the amount is less than 20% and more than the cost of the same object on the market, then the tax office, determining the amount of tax, will take the largest amount as a basis. In addition, liability is provided for deliberate underestimation of the cost.

According to a similar algorithm, a calculation is made in the case of obtaining a share in the ownership of an apartment, i.e. if half of the apartment was received as a gift, then 13% of the cost of this part must be paid.

If the gift was received by a non-resident of the country, then the tax percentage will be different, and its size will reach 30%.

The obligation to pay tax on donation of a land plot or other object lies directly with the person who received the object as a gift.

A tax is paid when donating real estate or another object to a non-relative to the tax office where the recipient of a valuable gift lives.

Tax deduction

The tax deduction when donating an apartment also depends on who the donee and the donor are to each other. This is because non-relatives and relatives who are not recognized by law as relatives pay income tax on the property received, and have the right to claim a tax deduction. While a family member or close relative did not pay such a tax after receiving a gift, accordingly, there can be no question of a tax deduction.

In turn, the donor has no property benefit in the form of income from the donation, and also does not pay tax. However, the person who donates real estate can ask for a property deduction in the amount of 2 million rubles from the initial purchase of this apartment. In this case, it does not matter whether she passed the gift in the future and it does not matter whether it is a relative or not.

Example. Let Sponsors E.G. bought an apartment for 2.5 million rubles. After that, I decided to give her poor family. When donating, the tax will be paid by a happy family, and Sponsors are exempt from any tax payments. Moreover, he can take advantage of the purchase of real estate and recover 13% of its value (but not more than 2 million rubles). Thus, he will be able to receive 260,000 rubles. = 2 million * 13%.

A new homeowner who received real estate as a gift will be able to take advantage of a tax deduction of 1 million rubles if he decides to sell this property earlier than 5 years from the date of registration of rights to this apartment. This rule is valid after 2016. If the gift “happened” earlier, then the period of tax-free possession is 3 years.

In this case, the tax is paid not on the total cost of the apartment, which was gained from the sale, but reduced by a tax deduction in the amount of 1 million rubles.

Example. Done G.E. decided to sell the apartment donated to him for 3 million rubles. This happened a year after taking ownership. In this case, he will pay personal income tax 13% of 2 million rubles. = 13% (3 million - 1 million). That is, he reduces the sales figure by 1 million rubles and already counts 13% from it.

Liability for tax evasion

Violation, entailing the application of penalties by the state to the recipients of the gift, is considered one of the following alternatives:

• Failure to file a tax return;
• Non-payment of tax.

When the donee has not filed a declaration, the amount of the fine applied to him will be 5% of the amount of the payment that he was supposed to pay for the gift, but did not pay.

If the donee did not replenish the treasury by paying the fee, then the amount of the fine is 20% of the tax itself.

However, the commission of the first violation, namely the failure to provide a declaration, also implies non-payment of tax, respectively, the violator will also be charged a fine for non-payment.

It is pointless to count on the fact that tax officials will not find out about receiving a gift, since in the case of a donation of a car, traffic police officers will notify the tax office, in case of receiving real estate, the information will be transferred by Rosreestr.

Ways to Avoid Gift Tax

When people find out the answer to the question: “Is the gift tax paid on an apartment?”, At the same time, the question arises: how to avoid the expenses associated with the payment of such a tax?”.

The most popular way to minimize tax is to conclude a different type of contract, for example, a sale. When it is issued, the recipient of rights to the object of taxation, according to the law, must pay a fee. But in reality, when there is evasion, payment for the object received under the contract of sale is not made.

And everything would be fine if the person who gives away his property owns it for 3 years or more (for objects real estate after 2016, this period has been increased to 5 years). In this case, he absolutely legally pays nothing to the state.

But if you pay to the treasury, nevertheless, you need, but ... you don’t want to. Alas, the law provides for criminal liability for concluding fictitious transactions. Therefore, when drawing up such an agreement, the parties risk being held criminally liable if the fact of concluding such a transaction is exposed. And this will entail much more serious measures of influence, including material ones.

Money as an object of a gift agreement

Donations are often made in cash. The form of a donation agreement may be oral when we are talking about insignificant amounts (most often up to 3 thousand rubles), and written.

There are no strict requirements for the registration of such an agreement in the law, but it is also not prohibited to register such an agreement with a notary.

In view of the fact that all income is subject to income tax, a gift in the form of money also obliges you to pay gift tax Money, the size of which is still 13%. If such an agreement was registered by a notary, then an additional fee of 0.3% of the amount included in the agreement is paid.

Since the fact of the transfer of money from the donor to the donee is not actually recorded anywhere, then the payment of the corresponding tax is a voluntary matter. It is practically impossible to trace this, unless we are talking about huge sums of money. Complete the declaration for tax service in this case is not needed.

And donations of money between close relatives are completely exempt from tax.

Taxation of a valuable gift

Often we are talking about a valuable gift with which the employer encourages his employee. The tax code regulates, including the donation tax on a valuable gift. So, if the value of a valuable gift does not exceed 4,000 rubles, then the accountant has no reason to withhold from wages encouraged employee.

At the same time, there is a nuance: since the size of the present should not exceed the cost of 4,000 rubles, the promotion several times during the year with a valuable gift does not increase this amount by a multiple of times. It means that total cost of all valuables for the year, in order not to be taxed, must be less than the specified amount. Otherwise, the accountant will withhold 13% tax on the value of the gift in excess of the established limit from the salary.

Example. Schastlivtsev N.V. regularly, once a quarter receives valuable gifts from his boss. The cost of each exceeds the established limit of 4000 rubles. Let, for example, each of them costs 5000 rubles. In total, for the year, Schastlivtsev receives income in the form of valuable gifts in the amount of 20,000 rubles.

In this case, the accounting department will deduct the due benefit in the amount of 4,000 rubles from the total figure. But the remaining amount will withhold income tax. As a result, Schastlivtsev will have to pay personal income tax in the amount of 2,080 rubles. = (20 thousand - 4 thousand) * 13%.

Clause 8 of Article 217 of the Tax Code of the Russian Federation defines income that is exempt from taxation. Among these is a valuable gift in the form of lump sum payment, on one of the grounds specified in this paragraph.

A gift that is valuable and not subject to taxation includes, among other things, a gift to an employee in connection with the birth of a child. The size of such a tax-free "hotel" is limited to 50 thousand rubles. If the gift exceeds this amount, then everything above will be subject to personal income tax.

If you need personal advice or assistance in completing the 3-NDFL Declaration, as well as in sending documents through Personal Area taxpayer, boldly. We work quickly and with pleasure!

A gift from relatives can be money, real estate, transport and other property. Therefore, the question arises - is it necessary to consider a gift from a relative as income? Do we have to pay income tax in this case?

Gifts between close relatives are not taxed

According to par. 2 p. 18.1 Art. 217 of the Tax Code of the Russian Federation, a gift from a close relative or family member is exempt from tax (Letter of the Ministry of Finance of Russia dated 06/01/2016 No. 03-04-05 / 31613).

Close relatives and family members are:

• spouses;
• parents (including adoptive parents);
• children (including adopted children);
• grandmother grandfather;
• grandchildren;
• brothers and sisters (full and half-blooded).

Example: The grandson gave the grandfather a car. According to par. 2 p. 18.1 Art. 217 of the Tax Code of the Russian Federation, the grandfather and grandson are close relatives, so the grandfather does not need to file a declaration with the tax authority or pay tax on the income from the gift.

Example: Lavrentieva Z.M. Husband donated an apartment. Since, according to par. 2 p. 18.1 Art. 217 of the Tax Code of the Russian Federation, the spouses are recognized as close relatives, then Lavrentieva Z.M. you do not need to declare the receipt of an apartment as a gift and pay income tax.

Note: Sometimes, even in the case when real estate or vehicles are received as a gift from a close relative, the tax authority still sends a letter about the need to pay tax on income from the gift. When receiving such a letter, you should not worry - the tax authority often sends it to all transactions, without understanding between whom they are concluded. In this case, it is best to send an email to tax authority, in which to explain that the transaction was made between close relatives and should not be declared and taxed. Attach proof of relationship (such as a birth certificate) to the letter.

It also happens that the tax authority sends a letter not to the recipient of the gift, but to the giver, while assuming that a sale has been made. In this case, we recommend that the donor write to the tax authority explanatory note and attach a copy of the donation agreement to it.

You can download an example of an explanatory letter here: Forms and forms.

Only donations of real estate, transport, shares, shares are taxed

If the gift came from a relative who is not related to relatives (see), then the income from the gift will be taxed only if the following are given:

• real estate (apartment, house, room, land, etc.);
• vehicles;
• stock;
• shares;

Example: In 2019, Zelenskaya U.T. I received an apartment worth 2.5 million rubles as a gift from my uncle. Since the uncle, according to par. 2 p. 18.1 Art. 217 of the Tax Code of the Russian Federation, is not recognized as a close relative, then at the end of 2019 (until April 30, 2020) Zelenskaya U.T. will have to submit a 3-NDFL declaration to the tax office and pay tax in the amount of 2,500,000 x 13% = 325,000 rubles by July 15, 2020.

Example: A cousin gave Kozhikin A.S. for the wedding 200 thousand rubles. According to paragraph 18.1 of Art. 217 of the Tax Code of the Russian Federation monetary form received from individuals as a gift are exempt from taxation. Therefore, Kozhikin A.S. you do not need to file a 3-NDFL declaration with the tax office and pay tax on income from the gift.

Example: In 2019 Azernikova D.F. received a gift from her mother-in-law shares in the amount of 50,000 rubles. According to par. 2 p. 18.1 Art. 217 of the Tax Code of the Russian Federation, the mother-in-law is not recognized as a close relative, therefore Azernikova D.F. at the end of 2019 (until April 30, 2020) must submit a declaration to the tax office and pay tax on gift income in the amount of 50,000 x 13% = 6,500 rubles by July 15, 2020.

How can you avoid tax?

If you received an apartment, house, transport, stocks / shares as a gift from a close relative, then the question arises: is it possible to somehow avoid the tax or at least reduce it?

Unfortunately, obvious solutions (such as, for example, tax deductions when selling property) no. At the same time, it is impossible not to mention that people often resort to "non-standard" / "black" methods:

1) Donation through a close relative. For example, a donation of an apartment by an aunt to her niece is subject to income tax. But if an aunt gives an apartment to her sister, and she, in turn, to her daughter, then you won’t have to pay tax. As a result, the donation will occur, and income tax will not arise.

2) The conclusion of a fictitious contract of sale. If an aunt wants to donate an apartment to her nephew, then she can conclude with him not a donation agreement, but a sale and purchase agreement. At the same time, the nephew will not have income tax, and the aunt:

• will be exempt from tax if the apartment has been owned by her for more than 3 or 5 years;
• will have to pay tax on income from the sale of an apartment if the apartment has been owned by her for less than 3 or 5 years (depending on the date of purchase of the apartment). However, in this case, the aunt will be able to use standard deduction(1 million rubles) or a deduction for the costs of acquiring this apartment (read more in the article: How not to pay or reduce tax when selling a home).

In any case, when drawing up a contract of sale, income tax will be less than when drawing up a donation contract.