Tax on the gift of real estate is not a relative: features

Now we learn everything that hides the tax on the donation of real estate (not to a relative or a close person - not so important). What features of payment are available during the preparation and signing of the relevant agreement? You need to know. After all, not all citizens are obliged to pay taxes when signing a gift agreement. And if they do this, they have to learn how the calculations are conducted.

It's pretty easy to get confused here. But all important information is also easy to understand. It is enough to know whether there is a tax on the donation of real estate not to a relative (or to himself), but also how many percent of the transaction will have to be paid.

Gifted

But what is a gift contract? In Russia, it occurs very often. This is the most popular and widespread form of transfer of property to each other. In practice, there are often cases when there is a gift to close relatives.

Gift - an agreement between the owner of real estate (or other object) on the transfer of something in the property of the donee. That is, after signing such a contract, what you own will become a stranger. And since then the property will be fully transferred to the donee. The main feature of this agreement is taxes. When donating real estate (not a relative or someone from the family), there are several options for the development of events. In addition, the property received by donation, in marriage is not divided. And fully belongs to the donee. Therefore, many are trying to give real estate.

Close relatives

What is special about this agreement? For example, it has already been said - the order and amount of payment of the gift tax. The thing is that according to the law, relatives are completely exempt from this responsibility. Probably, it is for this reason that many people try to give real estate to members of the family circle.

Only this feature does not apply to all relatives. There can be many people in the family. Does not anyone have to pay taxes at the same time? Not at all. Taxes when donating real estate is not a relative, for example, there is almost always. But with the family everything is much more complicated. Here, citizens who belong to close relatives are exempt from payment in full. Who is it? Allocate:

• Spouses;
• Children;
• Parents;
• Grandparents;
• Brothers and sisters;
• Grandchildren.

Only this circle of people, when signing donations, is exempted from paying taxes. By the way, this rule applies to guardians, adopted children, stepbrothers and sisters.

Family relationships

Who and what taxes pay when donating real estate? This question is extremely simple to understand. Only you need to know some features of this process. For example, the fact that only close relatives are exempt from taxation at the time of signing. Who treats them is no longer a secret.

And what about the distant relatives? Here, as it is not difficult to guess, it is necessary to pay taxes. By all the rules that third parties pay. Not so everything is complicated in this system. If, for example, someone wants to give real estate to a beloved aunt, she will definitely pay a certain amount as a tax. After all, aunts, uncles and other family members do not belong to the category of relatives. This should be taken into account.

Strangers

The tax on the gift of real estate is not a relative, either. In most cases, no one is released from paying it. With a rare exception. The tax on donating an apartment to a relative, a third person or a close person is most likely to cause a lot of inconvenience.

By the way, outsiders at the signing of the gift agreement (as concubines) pay the same amount as the distant relatives in a similar case. The rules are one for all. Nevertheless, despite such a simple system, according to which relatives do not pay, all the others are obliged, there are more than enough features. And if you do not know them, you can get problems with the law.

Interest rate

Well, we have already found out that almost everyone signing a gift contract must pay taxes. But in what sizes? How is the amount due for payment calculated? Some kind of restrictions and rules are available! There can not be a single tax for all real estate in the same size. Someone pays more, someone less. This is a long-known fact.

All right. The tax on the donation of real estate is not relative, as well as people who are not closely related to the owner, has some settlement rules. But no one will tell you the exact amount. After all, according to modern legislation, citizens have to pay 13% of the amount of income. It does not matter if it's an apartment, a house or money. Charitable people pay taxes at a rate of 13% of the value of real estate or securities. There is also a feature here. And it is at the time of calculating the exact amount of tax that many begin to have problems.

Cost

Why? All due to the fact that every apartment or real estate has two prices. Cadastral and market. The first, as practice shows, is much lower. And so many do not know from which amount is calculated 13% for the tax.

If you believe the laws, you need only consider the cadastral value. Even the Supreme Court of Russia ruled this way. But they think otherwise in the tax services. After all, market value, as already said, significantly exceeds the cadastral value. Actually, the tax will be higher several times.

A little advice - specify in the contract of donation is the cadastral value of real estate. And keep a calculation of taxes, relying on this amount. If you do not accept a tax return or are forced to recalculate at market value, do not agree to this step. It is illegal. The tax on the donation of real estate to a relative or a distant relative is paid only in the amount of 13% of the cadastral value of the gift. And nothing more. All the rest is a direct violation of the legislation of the Russian Federation. His rights will have to be defended in court. But you can not agree to a recalculation in any case.

Pensioners

These are the features of paying taxes on the gift of an apartment, house and other property are available in the Russian legislation. On this, all surprises do not end. Why? It's not a secret for anybody that there are special features of paying any taxes for pensioners.

But only not when it comes to donative. With this development of events, no one is exempt from taxes. Despite the fact that in Russia older people do not usually pay such fees, when signing a gift agreement, it will have to be done. There are no features here. It turns out that even pensioners are compulsorily paying 13% of the cadastral value of real estate. There is nothing difficult to understand here.

Exceptions

There are almost always exceptions to the rules. But in practice they are extremely rare. As already mentioned, the tax on the donation of real estate is not a relative - this is a mandatory payment. And it is paid in full by the donee. Even for pensioners, there are no benefits in this regard.

There is only one small exception. It is a question of that, according to the Vienna Convention, various employees of consulates are completely exempted from payment of the gift tax. And their families too. Perhaps this is the only exception to the rules. But, strangely enough, it is very rare.

How to pay

The procedure for paying taxes also plays an important role in this process. It often happens that many simply have no idea what documents will be required for the tax authorities, as well as not in the course of filing an appropriate declaration. In fact, it is not as difficult as it may seem.

All taxes are paid (and the relevant documents are submitted) by April 30 following the year after the transaction. That is, if the donation occurred in 2014, the report and payment is made in 2015 to 30.04. The documents that are needed for this are not too extensive. The list is small, but drawing up a tax return can take a lot of time. So, prepare:

• The declaration of 3-NDFL;
• passport;
• Certificate of ownership (required to obtain in Rosreestr);
• Directly the contract of donation;
• Acts of reception-transfer of an apartment (not necessarily, but desirable).

With these documents you can go to the tax service and file a declaration. Nothing difficult, right? In order to correctly fill in 3-NDFL, it is necessary to use the gift certificate from the BTI with the value (cadastral) real estate, taxpayer's tax ID (that is, your) and passport data. As you can see, there are no special features in this process. However, it is also necessary to know the initials of the donor. It is indicated in the declaration at the very beginning. The gift of an apartment is not a relative, as you see, it is taxed. And it will be 13% of the cost of housing.