Features of a deed of gift for a land plot
According to Art. 572 of the Civil Code of the Russian Federation, a gift agreement (hereinafter referred to as DD) is a document confirming the intentions of one party (the donor) to transfer a gift free of charge to the other (the donee).
In this case, we are talking about a plot of land, when donating which you need to take into account several rules:
- The donor does not have the right to make counterclaims to the donee: to transfer money, things, etc. Such transactions are recognized as invalid, and the rules of purchase and sale or exchange are applied to them.
- You can give an object that belongs to the donor as a property.
- The recipient has the right to refuse the gift, and the DD will be considered terminated. Moreover, if the refusal causes damage to the donor, the donee undertakes to fully compensate it (Article 573 of the Civil Code of the Russian Federation). For a deed of gift drawn up in writing, the refusal is written in a similar form.
- You can refuse a gift after state registration of the gift agreement, but the refusal of the donee is also subject to state registration.
- Real estate is given only under a written agreement, because it must subsequently be registered with Rosreestr (Article 574 of the Civil Code of the Russian Federation). Land plots are classified as real estate (Article 130 of the Civil Code of the Russian Federation).
Briefly: a deed of gift for land is drawn up in writing and is subject to state registration in Rosreestr. If desired, the recipient has the right to refuse the transaction. The property located on it is donated along with the plot.
What is given along with the plot?
Alienation of different real estate objects separately is unacceptable, because this will make it impossible to use the gift.
For example, you cannot donate only the land on which the house is located: the recipient will not be able to use the site for its intended purpose.
When deciding to donate a plot of land, it is important to consider that the objects located on it are also donated along with it:
- residential and country houses;
- outbuildings;
- baths, cellars.
Note! If the objects are not legalized, it is better to do this before signing the DD, or to warn the donee about this, because after the transaction, he will have to register illegal real estate.
Complete the survey and a lawyer will share a plan of action for a gift agreement in your case for free.
Special cases of land donation
Land, as an object of civil circulation, has quite specific features that are reflected in the process of donation. At the same time, the donation procedure itself, as a method of alienation of land, is characterized by a number of features that distinguish this transaction from other civil legal relations. These features, for the most part, are reflected in special cases of transfer of land plots that do not fit the standard donation structure.
Regardless of the peculiarities that arise in private cases of donation of land, the procedure for registering such transactions and the procedure for undergoing mandatory state registration always remain standard .
Donation of land to a relative
As already mentioned, receiving a land plot as a gift is considered to be receiving income, the amount of which is identical to the market value of such a plot. The specified income is subject to 13% personal income tax , the obligation to pay which is assigned to the donee.
The specificity of these legal relations is such that they most often arise between relatives. The legislator took this into account and established a rule according to which receiving income from a close relative or family member is not subject to taxation (clause 18.1 of Article 217 of the Tax Code). Thus, when a land plot is donated by a close relative, the recipient will be exempt from the obligation to pay income tax.
Additionally
To the specified relatives and family members, according to Art. Art. , SK, the legislator includes parents, children, grandparents and grandchildren, full-blooded and half-blooded brothers and sisters, as well as spouses.
In addition, if these subjects decide to formalize the donation of land by a notary, then a special notary tariff , which is significantly lower than the generally accepted one. According to Art. 22.1 Fundamentals of legislation on notaries, the specified tariff is 3 thousand rubles + 0.2% of the assessed value, but not higher than 50 thousand rubles.
Donation of a plot with a house
Provisions of Art. 271 Civil Code and Art. 35 of the Land Code establish the principle of the impossibility of dividing ownership rights to a land plot and a house located on this plot. According to it, donating a plot of land without donating a house standing on it is unacceptable .
Based on this, with the intention of donating a land plot on which buildings are located, the parties to the donation need to enter into a donation agreement for a land plot with a house , which will stipulate the transfer of ownership rights to both independent real estate objects to the donee. Ignoring such a requirement will be a reason for refusal to undergo state registration.
The execution of such an agreement will require the submission of additional documents, in particular, confirming ownership of the house. Please note that such registration will be required only if the donor has registered ownership of the building. If it is absent, registration and registration of the transfer of the house along with the donated land plot will not be required.
Donation of a share of land
The separation of shares from the right of ownership forms the right of common shared ownership of a land plot (clause 2 of Article 244 of the Civil Code).
Important
Each of the co-owners of shares of the land plot, in accordance with clause 2 of Art. 246 of the Civil Code, has every right to alienate it in any legal way. In case of alienation for compensation, the owner must take into account the right of co-owners to preemptively purchase his share (Article 250 of the Civil Code).
Since the donation is a gratuitous transaction, alienation of land in this way avoids the obligation to take into account the right of first refusal. This design is used by many unscrupulous parties to the donation, with the help of which they cover up purchase and sale transactions, which is illegal and entails the nullity of the contract (clause 2 of Article 170 of the Civil Code).
To whom can a plot of land be donated?
A plot of land is the property of a citizen, and he has the right to dispose of it at his own discretion.
An exception is the acquisition of an object during marriage: in this case, it is recognized as the common property of the spouses, and for alienation on the initiative of one of them, the notarized consent of the other will be required (Article 35 of the RF IC).
You can donate a plot of land to anyone:
- to kid;
- close or distant relative;
- spouse;
- to a stranger.
Let us consider the features of the transaction in each case in detail.
For a minor child
You have the right to give your child a plot in full or a share, having received consent to the transaction from your spouse, if the “gift” was purchased during marriage.
By law, any transactions with minor children require the permission of their parents, but you yourself will act as a legal representative, and written consent is reflected in the deed of gift.
A child under 14 years of age does not sign the DD; those over 14 years old sign and come to the MFC to register the transaction together with the donor parent.
Children by shares
You can donate a plot of land to minors or adult children, dividing it into shares:
for example, ½ each. The size of the shares is determined by the donor independently, because this is a voluntary transaction.
Sample agreement for donation of a share of land:
Consultation on document preparation
Wife from husband and vice versa
Spouses have the right to give each other real estate, and in this case, notarial consent to the transaction will not be required.
Legal advice: real estate received by a spouse as a result of a gift or inheritance is not subject to division during a divorce. Think carefully before entering into a contract. If you decide to divide the property, the donated land with all the objects will not appear in the division.
Elena Plokhuta
Lawyer, website author (Civil law, 7 years of experience)
Parents
You have the right to give your parents or one of them land with buildings. If mother and father are the donees, shares are indicated for each by DD.
Important! We must not forget about the rule for spouses: if the plot was purchased during marriage, consent from the donor’s spouse will be required.
Sample agreement for donation of land between close relatives:
Consultation on document preparation
To third parties
Third parties mean different people: aunts, uncles, girlfriends, friends, comrades. You can give land to any person, the main thing is that the transaction is voluntary.
It is important to consider that if the donee is declared incompetent, the donation is carried out with the participation of a legal representative. He himself does not have the right to sign - all transactions are carried out for him by a guardian with the consent of the guardianship authorities.
Briefly: donation is allowed to any person; it is a voluntary transaction. Alienation of property in favor of a child is carried out with the consent of the parents.
How to properly draw up a preliminary gift agreement and why is it needed?
How to properly draw up a real estate donation agreement and what is needed for this?
Taxation of gift deeds
Receiving a plot of land as a gift is the basis for the emergence of taxable income. According to tax law, you need to pay income tax. The donee must do this, since it is he who receives the additional profit.
Personal income tax must be calculated independently. To do this, you need to know whether the recipient of the gift is a resident of the Russian Federation or not. If yes, then 13% of the cadastral value is due for payment (if it is not established, then of the estimated value. But this happens rarely). If the recipient of the gift is not a resident, then 30% of the cadastral value is subject to payment.
The exception is close relatives. If they act as parties to the agreement, then the donee is exempt from paying the mandatory income tax. But when registering a transaction, you will need to confirm the presence of close family ties. Close relatives are:
- parents - children;
- grandparents – grandchildren/granddaughters;
- siblings and half-brothers.
A transaction between a nephew and an aunt no longer falls under close relationship. Therefore, you will have to pay tax.
Requirements for donors
Unlike recipients, who are subject to minimum requirements, the list of criteria for donors is stricter:
- Age of majority. Transactions on behalf of children under 18 years of age are prohibited by law.
- Legal capacity.
- Ownership of real estate. You cannot give land that belongs to another person - this will require his consent and a notarized power of attorney.
If you meet the criteria, there should be no problems with the transaction. But it is important to take into account situations when registration of a DD is impossible.
When is donation prohibited?
According to Art. 575 of the Civil Code of the Russian Federation, donation is prohibited in several cases:
- On behalf of a child under 18 years of age.
- You cannot donate property to an employee of a medical, educational or social organization in which the donor receives services or is supported.
- It is prohibited to transfer property as a gift to employees of state and municipal bodies if the transaction is related to the performance of their official duties.
- Donations between organizations engaged in commercial activities are not permitted.
This prohibition does not apply to gifts worth up to 3,000 rubles. You can donate property in connection with protocol official events, but in this case it is recognized as federal or municipal property, and is transferred to the recipient to the government agency according to the relevant act.
You can donate real estate on behalf of an enterprise, but only to an individual. For example, such deals are relevant when employers want to reward employees for decent work and great contribution to development.
Are you tired of reading? We’ll tell you over the phone and answer your questions.
Legal terms
Donation is a gratuitous type of transaction in which two parties participate. The owner of the property (Donor) transfers the subject of the agreement (Gift) to another person (Done).
The procedure is final; upon completion, the person who accepts the gift will become its full owner. This is secured by a gift agreement.
The procedure has features:
1. Speed . It is enough to sign the gift agreement and register it. Ownership will then be transferred to the recipient specified there. He will be able to immediately take advantage of the subject of the transaction. For example , sell/exchange/donate to a third party/divide/destroy or upgrade.
The status of owner will be full, not limited by time or other circumstances. If this is not initially indicated in the deed of gift.
2. Finality . The deed of gift drawn up by the participants will be relevant and used as the basis for transferring property rights to the donee. The author of the document will no longer be able to make any changes. This distinguishes donation from the inheritance procedure, when the testator can change and update the will as much as he likes . Here there is only one agreement and the parties are obliged to follow it after signing.
3. Simplicity . The features of the procedure are clear. The main thing for participants is to draw up a competent deed of gift and register it. Next, the subject of the transaction (apartment, house, land, other building or other things) will be transferred to the specified person.
The owner has the right to transfer his property to anyone. Moreover, you can donate not only real estate, but any things, including equipment. The exception is cash.
4. Without money . Donation is therefore a gratuitous procedure; there will be no money in the transaction. You cannot impose financial obligations on the donee. Otherwise, the process will be reclassified as a sale . The donor is obliged free of charge without asking for financial compensation.
5. There are conditions . The contract can include a number of other conditions that do not relate to money. For example, the possibility of living inside a donated apartment or using land. The main thing is to discuss this initially with the recipient. If he agrees, he will confirm and undertake to follow.
6. It’s difficult to cancel . Even the donor. He will have to prove that after the transaction, living conditions worsened significantly. Or negotiate peacefully so that the recipient himself returns the gift. Cancellation of a transaction (forced) is done by the court . Having studied the material evidence presented by the parties.
7. Voluntary refusal . Donation is a peace agreement. The recipient has the right to refuse if the terms of the transaction or the transaction itself do not suit him. Having expressed a refusal enough, leave the meeting without signing the agreement. Then the deal will not be completed. The donor also has the same right.
8. Selectivity . For example, during inheritance, all property left by the deceased is legally divided between his close relatives. The rights of disabled dependents left behind are also taken into account. Often, owners have “favorites” who they consider worthy and want to leave capital to them, bypassing the interests of other applicants. Then donation is more convenient.
During your lifetime, you can transfer some of the objects to strictly specified people. It is difficult to cancel such a transaction, because the donor is alive. It is enough for him to confirm the voluntariness of his intention and his own legal capacity.
This will nullify the indignation of relatives . Moreover, it is allowed to transfer property to non-relatives. The owner has the right to give it to anyone. Including a neighbor, colleague, friend or organization.
9. Deferred transaction . You can specify in the contract the time when it will be executed. This helps if the donee is a minor and the donor wishes to avoid interference from his parents. For example , a grandfather drew up an agreement indicating the name of his grandson. Moreover, he passed his parents, and because... they are the legal representatives of the minor donee, then upon immediate execution of the transaction, they will be able to use the gift. By postponing execution, the donor will ensure the safety of the gift.
10. Extra expenses . If the parties to the transaction are close relatives, they are exempt from taxes. Only a third party pays. Moreover, the donee, because the former owner is legally considered a person who voluntarily lost his property. The tax is 13% of the actual cost of the subject of the agreement. And there is no tax deduction here.
Find out important things: Deed of gift for an apartment between Close Relatives
11. Does not share . Parents use gifting to spare their children the hassle of dividing property during a divorce. Gifted or inherited property is not considered jointly acquired. In case of divorce, the owner keeps it for himself. Even having common children does not change this right. Although some points may be specified in the marriage contract.
The owner can transfer the land plot in whole or in part. It is worth considering the buildings located there.
According to the law, any property can be the subject of a gift. The key here is the rights of the donor. He must be the sole owner.
Other subtleties:
1) Shared ownership - then the citizen transfers only the part that he owns. Moreover, the consent of the other owners is required. Each person has a separate document certified by a notary.
2) Joint ownership - you will need the written approval of the spouse that he/she agrees to this transaction.
3) Age of the owner - only adult owners can donate. An exception is 16-year-old citizens whose full legal independence is documented.
4) Capacity – guardians cannot transfer the property of their incapacitated ward. Such transactions are immediately canceled.
By the way, a person has the right to donate only property that he owns. You cannot dispose of land that has not been fully registered. It is considered state-owned.
Is it necessary to carry out surveying before donation?
Land surveying is not necessary, but it may be necessary in controversial situations: if the actual area differs from the area according to documents, the absence of previously defined boundaries, the allocation of an allotment from collective property, an increase in area.
If land surveying was previously carried out during registration, it is not necessary to do it when donating, even if a share is being donated.
Note! If the land is in common ownership of several citizens, and one decides to donate his part to another person, first you need to allocate a share and register the changes in Rosreestr.
Donation procedure
It is simple and involves 2 options for events.
Independent transaction:
1. Participants who decide to do everything on their own gather. The donor prepares documents in advance.
2. He explains to the recipient the content of the transaction, including the conditions with which he agrees to give the land free of charge (the subject of the agreement).
3. If the recipient agrees, they draw up a contract.
You cannot give a surprise gift; the recipient must read the contents of the deed of gift and sign it
4. After signing, each party keeps a copy of the agreement. Now they need to visit the USRN branch or use the services of the MFC. Send documents to register the recipient's ownership rights.
Important! The recipient also takes the encumbrances (if any) with the plot. For example, debts of the former owner for land tax.
With a notary:
1. Participants, having captured the documents, visit a specialist.
2. After listening to their intentions, he checks the capacity of each. It is important to make sure that citizens act independently, there is no pressure or coercion .
3. Then explains to them the essence of giving. So that clients are not deceived or do not know the consequences of the transaction.
4. Study the drafted contract or help in writing if the paper is not ready. The notary can show clients samples of ready-made deeds of gift as an example.
5. After reviewing the text of the agreement, the client signs. The notary then notarizes the paper. His signature will become legal confirmation of the literacy and validity of the document.
Deed of gift for land
Experts advise visiting a notary. His services are of course paid, but the transaction being carried out will definitely be legal and correct . Subsequently, it will become more difficult to challenge it. The notary has the right to act as a witness if there are legal proceedings. He will only tell you about the work done and confirm the clients’ competence.
SAMPLE DONATION AGREEMENT (Fig. 1) is standard, the form can be provided by a notary or downloaded on the website, there will be no problems
Do I need to have the deed of gift certified by a notary?
The deed of gift is certified if a share in the right of common ownership is given. In other cases, notarization is not necessary.
Consent to the transaction from the remaining owners is not required - the donor has the right to dispose of the property at his own discretion, with the exception of purchase and sale transactions where other owners have a preemptive right to purchase a share.
Legal advice: you should contact a notary. He will check the correctness of the documents and certify the contract. In the future, it will be problematic to challenge it, because The notary’s signature indicates that the parties at the time of signing were legally capable, were in a sober state and were aware of the legal consequences of the transaction.
Elena Plokhuta
Lawyer, website author (Civil law, 7 years of experience)
Cost of notary services
For certification of deeds of gift, notaries charge 0.5% of the transaction price - the cadastral value of a plot of land. You can find it out on the official website of Rosreestr.
If notarized consent of the spouse is required, the notary is paid 500 rubles.
Rules for registering a deed of gift
The transaction will not be registered if the agreement is not drawn up properly. According to the law, the parties can handle this on their own without going through a notary.
However, the contract is the main legal document regulating the transaction. If any mistakes are made there, this will subsequently affect the rights of the donee or the integrity of the procedure in general.
Basic Rules:
1. It is impossible to indicate in the contents of the deed of gift that it is activated after the death of the donor. This is possible for a will. If used on a deed of gift, it will invalidate the deed.
2. The execution of the deed of gift and its contents must comply with legal standards. The author must clearly and essentially present the idea. Separately describe the subject of the transaction, the rights of the parties and their obligations. Specify the procedure for action in the event of force majeure (unforeseen) circumstances. And the possibility of canceling the agreement. The more detailed and clear the content, the more difficult to challenge the donation.
3. You can have the finished document certified by a notary. Before this, the specialist will check the deed of gift and clarify the further actions of the parties and their intentions. His assurance will serve as a legal guarantee.
4. A detailed description of the land - the subject of the transaction - is required. So that later it can be recognized by the listed characteristics.
Make the agreement in writing. No verbal agreements or electronic forms. Just a standard paper contract. You will need 3 copies: one for each party and a third for Rosreestr for registration. If the client wishes, everything will be certified by a notary.
How to issue a deed of gift: step-by-step instructions
The procedure for registering a deed of gift consists of several stages. Let's look at everything in detail.
Step 1: drawing up a contract
You can draw up a deed of gift yourself or by contacting a lawyer. This will cost approximately 2,000-3,000 rubles. Notaries also provide technical services for drafting documents, but their prices are more serious - from 5,000 rubles.
Sample contract
The deed of gift must contain information about:
- Full name, passport data, dates of birth of the parties;
- address, area, cadastral number of the plot, land category: individual housing construction, private subsidiary plots, etc.;
- the grounds on which the land belongs to the donor: sales contract, inheritance, donation, etc. Document details will be needed;
- the date from which the contract is considered valid;
- rights, obligations, responsibilities of the parties, conditions for canceling the transaction.
The date of registration, signatures of the donee and the donor must be included.
Sample land donation agreement (completed):
Consultation on document preparation
Step 2: visit a notary
A visit to the notary is required if a share is being given. In other situations, visiting a notary is voluntary.
An exception is the preparation of a DD for a plot purchased during marriage: it is necessary to obtain the consent of the spouse, even if the agreement is not subject to notarization.
Note! If you come to a notary, he will hand over the documents for registration to Rosreestr, and then you will not have to submit them yourself. The service is provided free of charge.
Spousal Consent Sample
Consent includes several points:
- FULL NAME. the donor and his spouse;
- date of land acquisition, address and area;
- the very wording of consent;
- signature of the citizen and date of registration.
Sample of a spouse's consent to donate a plot of land:
Consultation on document preparation
Documentation
The notary needs to submit a number of documents:
Name | Issued by |
An extract from the Unified State Register of Real Estate or a certificate of ownership of the plot and the buildings located on it | MFC, Rosreestr |
Passports of the parties to the transaction | Department of Internal Affairs of the Ministry of Internal Affairs, MFC |
Certificates for a child gifted from 14 years of age | |
Passport for a child under 14 years of age | MARRIAGE REGISTRY |
Cadastral passport | MFC, Rosreestr |
Agreement of purchase and sale, exchange, gift, certificate of inheritance and other title documents received by the donor along with the plot | Issued at the time of transaction |
Step 3: registration of the agreement with the MFC
When the documents are collected and the DD is signed, you need to submit everything to the MFC at the location of the land plot. The donor and the recipient come to the institution. If one of them cannot appear, a notarized power of attorney is issued. The donee has no right to represent the interests of the donor.
At the time of submitting the documents, an application for registration of the DD and re-registration of ownership is filled out; it will be given to you by an MFC employee.
Documents and state duty
The MFC or Rosreestr provides the same as a notary, but in addition you will need a deed of gift. A receipt for payment of the state duty is not required - all payments are checked by employees of the institutions themselves.
But it may be needed if the specialist does not see the payment in the general database. It's better to take it with you.
The state duty can be paid online by generating a receipt on the Rosreestr website. There are also details for payment through terminals and bank branches. The fee for registering the right to a plot of land is 350 rubles. It is paid by the donee.
Step 4: obtaining an extract from the Unified State Register of Real Estate
Re-registration of land ownership takes 10 working days. After the specified period, you need to come to the MFC and pick up an extract from the Unified State Register, where you will be indicated as the new owner.
Main stages of contract execution
In order to formalize a donation agreement, the subject of which is a plot of land, it is necessary to go through several stages:
- Collect the necessary documentation.
- Prepare a draft agreement. If necessary, you can involve a lawyer.
- Introduce the recipient to the project.
- Sign the agreement and attach copies of the necessary documents. If the parties are not relatives, then it must be certified by a notary. He will once again check the correctness of the drafting.
- Submission of the contract for registration to Rosreestr. You can register a deed of gift for a land plot at the MFC, since Rosreestr has not worked directly with citizens for several years.
- Waiting for ready documents. Re-registration of the right occurs within 10 working days.
- Receive an extract from the Unified State Register of Real Estate.
Important! To notarize a deed of gift, you must pay a fee. Its size depends on the cadastral value of the donated item. You will also need to confirm that the donor has no property tax debts. To do this, you will need to take a certificate from the Federal Tax Service at the location of the gift.
Advice from a lawyer on drawing up a deed of gift:
Gift taxes
Receipt of property is recognized as profit and is subject to taxation. You need to pay 13% personal income tax on the cost of the land.
Close relatives of the donor do not pay the tax:
- parents;
- children;
- Grandmothers and grandfathers;
- full and half brothers and sisters;
- spouses.
The rest will have to pay. The amount is calculated based on the cost specified in the contract. The 3-NDFL declaration is submitted to the Federal Tax Service at the location of the land until April 30, the tax itself is paid until July 15.
Features of donation
If you give a house, along with the house the recipient receives the land plot on which the house is located. If you bought land while in a marital relationship, you must obtain a positive response from your spouse to carry out the act of donation. If you are planning to donate only a certain share of your land, you will need to receive a positive response from all owners who own a share of this land.
Attention!
The act of donation must be drawn up in simple written form. At the mutual desire of the donor and the recipient, this transaction can be certified by a notary in order to subsequently protect the rights of the parties.
One of the main features of registering a deed of gift for a land plot between close relatives is the absence of the obligation to pay income tax.
Points worth paying attention to
When preparing a deed of gift, it is important to consider the following:
- It is necessary to register all the data regarding the land plot, such as the area of the land, the location of the land, the cadastral number;
- If you are donating only part of the land plot, indicate this and what part you are donating on paper;
- Information about the persons involved in the transaction is required, as well as information about the official document that is the basis for the transfer of land as a gift.
Cancellation of a gift agreement
The transaction can be canceled on the basis of Art. 578 of the Civil Code of the Russian Federation on one of the grounds:
- At the initiative of the donor: the donee committed an attempt on life and health, caused bodily harm or killed a close relative of the donor; mistreatment of the gift by the recipient, if this entails its irretrievable loss.
- Drawing up DD under psychological or physical pressure.
- At the request of the donee: the presence of circumstances entailing significant financial expenses. For example, if the donor did not warn about legal problems with the land, but this became clear to the recipient.
- At the initiative of the heirs, if the donee killed the donor intentionally.
- At the request of creditors, if the donor is in the process of bankruptcy, and the land was donated six months before filing an application with the arbitration court.
The donation is canceled by agreement of the parties or in court. If the court satisfies the requirements, the donee undertakes to return the plot within the established time frame, and, if necessary, compensate the donor for damages.
Arbitrage practice
Courts usually satisfy donors' requests to invalidate a DD if they provide sufficient evidence and arguments.
Let's look at some real examples:
Decision No. 2-846/2019 of May 30, 2021 in case No. 2-846/2019 | The plaintiff donated a plot of land with a house. The recipient did not provide care, did not pay utilities and taxes - this was done by the plaintiff. In her opinion, the transfer of ownership to the donee poses a threat of loss of property. The claim is satisfied |
Decision No. 2-99/2019 2-99/2019~M-19/2019 M-19/2019 dated May 29, 2019 in case No. 2-99/2019 | The donor was under the influence of medications when making the transaction, and the recipient convinced him to issue a deed of gift for the property. Afterwards, unbearable living conditions were created for the donor, and pressure was exerted on the part of the recipient. Requirements are fully satisfied |
Decision No. 2-162/2019 2-162/2019(2-2060/2018;)~M-469/2018 2-2060/2018 M-469/2018 dated May 7, 2021 in case No. 2-162/2019 | The donee was given a gift of real estate, after which he caused minor bodily harm to the donor. He demanded the cancellation of the deal, the claim was satisfied |
On donating a plot of land to your spouse
The situation of registering a deed of gift for a spouse should be considered separately, since it has its own characteristics. Among these nuances can be noted:
- Spouses, according to the Family Code of the Russian Federation, are close relatives, which means they are exempt from paying income tax when registering a deed of gift.
- However, spouses are still required to submit an income tax return to the tax office;
- When making an act of donation, the spouses must be officially married.
Information!
If the act of donation occurs at the time of the spouses’ divorce, they cease to be considered close relatives, which means that they will pay a tax of 13% of the value of the gift transaction.
Donate land to a minor
The age of the donee is important; it affects the transaction:
1. A small child (0-13 years old) – the gift agreement will be signed by the parents (appointed guardian, adoptive parents) instead. Moreover, the presence of a minor is not necessary (Article 28 of the Civil Code of the Russian Federation).
2. A teenager (14-18 years old) is considered to have limited legal capacity. Except exceptions. He has the right to conduct certain transactions with the approval and presence of his parents (other guardians). Everyone signs: the child, the parents. In addition, the guardianship representative signs.
The exception that allows a 16-year-old to be considered fully capable and independent is the emancipation procedure.
It is necessary to confirm his complete financial and property independence. For example, a teenager became an individual entrepreneur by opening a business or finding another job. His parents and guardianship representative agree with his new status.
In addition to parents, according to the law, a representative of a minor can participate in the transaction (Article 185 of the Civil Code of the Russian Federation). His duties are delegated by power of attorney.
By the way, the donor can enter into an extended agreement so that the child can manage the gift when he grows up. This is done with the consent of the guardianship officer. If the transaction somehow harms the interests of the minor, guardianship has the right to refuse. Then the donation is canceled.
The participation of parents or other guardians cannot be completely excluded. Just limit their ability to use the gift. After all, until the owner comes of age, they must take care of the land inherited to him (and buildings, if any). Pay taxes and utility bills.
The donor cannot indicate counter-obligations in the agreement. If he transfers property to a minor. For example, oblige him to subsequently care for the former owner, support him or perform other actions. Here the deal will be 100% unconditional.
When making such a transaction, the presence and consent of both parents is required. One may provide written consent or send a representative. An exception is if he has previously been deprived of all parental rights. When both are deprived, the guardianship appoints another guardian.