The share of the apartment donated by the ex-wife is subject to personal income tax


When is a spouse’s consent not required to donate an apartment?

According to the current law, a married couple disposes of property acquired in a marriage union only on the basis of mutual consent. What does it mean? The decision of one spouse to donate housing is supported by a notarized permission of the other half. This is an indispensable condition. Otherwise, the donation transaction will not be registered by Rosreestr employees.

In what situations is permission paper for a donated apartment not needed if the housing:

  • Bought before marriage.
  • Is the object of inheritance or gift. It does not matter when the gift agreement was drawn up or the inheritance was received (before marriage or during the marriage).
  • By agreement of the spouses it became the property of the donor.
  • Purchased at the husband's (wife's) own expense and this is documented. For example, with money received as an inheritance.

Is the consent of the spouse required to donate an apartment in the cases described above? Of course not. The other half does not have any rights to the apartment. However, when donating such an apartment, spousal consent is replaced by a document confirming the fact of sole ownership of the object (will, deed of gift, purchase agreement dated earlier than the marriage).

What can spouses give?

A husband and wife can give each other any valuables that belong to them by right of shared ownership, or acquired as an inheritance, by deed of gift, or before marriage. This includes both movable and immovable DD items.

Important! According to Art. 575 of the Civil Code of the Russian Federation, only a legally capable person has the right to act as a donor. Giving on behalf of an incapacitated spouse is prohibited by law. Transactions with the property of a person with limited legal capacity are allowed, but only with the permission of the guardianship authorities, while the donee cannot act as a legal representative, because is an interested party.

Let us consider the features of alienation as a gift of movable and immovable property between spouses in detail.

Real estate

Real estate includes apartments, houses, buildings, structures, land plots and other objects, the movement of which is impossible without destruction.

The husband has the right to give his wife real estate purchased before marriage, received during marriage as an inheritance or by gift. Alienation of housing owned solely by him on the basis of a marriage contract is also allowed. An alternative option is to draw up a division agreement with the subsequent alienation of a part under the DD.

It is important to consider that the transfer of a private residential building is carried out together with the land plot on which it is built. Separate alienation is prohibited.

Movable property

Movable property is property that can be moved without the threat of loss: money, cars, expensive jewelry, and other valuables. To do this, it is enough to allocate a part of the right by drawing up an agreement.

Important! Unlike real estate, where registration of changes in the number of owners or transfer of rights is mandatory, it is not necessary to register an agreement on the allocation of shares in the right to vehicles and other movable things. Moreover, for the alienation of movable property it is not necessary to put everything in writing - the contract is considered concluded at the moment of transfer of the thing, keys or title documents. Oral form is sufficient.

It should be taken into account that when determining shares in the right, the car is registered under the name of one owner, but in the STS, special notes indicate that the vehicle is in shared ownership.

Is the consent of the spouse required to donate an apartment if the housing is left as an inheritance?

As noted above, a husband or wife who owns an object of inheritance, gift, or housing from the category of premarital acquisitions does not need the consent of the other half when disposing of the apartment. The sole owner is allowed to sell, donate or bequeath his property without additional consent. Although there are exceptions.

For example, the wife became the heiress of an apartment in the Khrushchev building, which required significant repair work. The husband used his personal financial resources to overhaul the home, which increased its price. Let's say its cost increased by a third. If this fact is proven in court, then the husband is entitled to a third of the housing. In this situation, it will not be possible to donate an apartment without his consent.

What is cheaper then - a prenuptial agreement or a separation agreement?

Both of these documents are certified by a notary - clause 2 of Art. 41 of the RF IC and clause 2 of Art. 38 RF IC. A prenuptial agreement is cheaper, so I advise you to choose it. Let's do the math.

Art. 333.24 Tax Code of the Russian Federation. Amounts of state fees for notarial acts

  • For drawing up a marriage contract, a notary in Moscow will charge from 7,000 to 10,000 rubles, in St. Petersburg from 5,000 to 10,000 rubles. As you can see, the price is different everywhere. For notarization the price is fixed - 500 rubles. (Clause 10 Clause 1 Article 333.24 Tax Code). Then the marriage contract must be submitted to the MFC and property rights registered under it, where the state duty is 2,000 rubles.
  • Drawing up an agreement with a Moscow notary costs from 8,000 to 12,000 rubles, in St. Petersburg from 5,000 to 8,000 rubles. For the certificate you will have to pay 0.5% of the contract amount, at least 300 rubles. and maximum 20,000 rub. (Clause 5, Clause 1, Article 333.24 of the Tax Code of the Russian Federation). The contract amount is usually considered by notaries to be the cadastral value of the share. The notarial agreement also needs to be submitted to the MFC, where the state fee is the same 2,000 rubles.

Let's use an example: A couple bought an apartment in Moscow. Later, the husband decided to give his share to his wife. If you draw up a marriage contract, then the costs are as follows: 1) drawing up a contract with a notary - 10,000 rubles, 2) certification of the contract - 500 rubles. 3) Submitting a registration agreement to the MFC, where the state duty is 2,000 rubles. Total: 10,000 + 500 + 2000 = 12,500 rubles.

If Mikhail and Elena decided to draw up an agreement on the division of common property, then the costs would be as follows: 1) drawing up an agreement with a notary - 9,000 rubles; 2) cadastral value of the apartment – ​​4.5 million rubles. Only half of the apartment is transferred, because the other half is already the property of the wife. This means we divide the cadastral value by two. A notary certificate will cost: 0.5% * (4.5 million / 2) = 11,250 rubles. 3) Submitting a registration agreement to the MFC, where the state duty is 2,000 rubles. Total: 9000 + 112500 + 2000 = 22,250 rubles.

Other articles

How to order a technical passport for an apartment at the My Documents MFC - instructions.

Is it necessary to have a spouse’s consent to donate a share of an apartment?

If the share of the apartment belongs to property acquired during marriage, then the spouse must give permission. When drawing up an apartment donation agreement, the consent of the spouse is among the required documents.

Among other things, this document is not an ordinary paper drawn up in any form, but a notarized consent of the spouse to donate an apartment. This means that you cannot do without visiting a notary to draw up a paper in accordance with the established rules. In fact, the procedure takes 15-20 minutes. First, the documents are checked, and then the finished form is individualized for a specific case.

Attention . The authorization document for donating a share of housing must indicate the area owned by the donor, as well as the area owned by the second spouse.

Is it possible to give an apartment to my ex-wife?

Is it possible to give an apartment to my ex-wife? A gift agreement is understood as the gratuitous transfer of real estate into the ownership of another person. It is the gratuitousness of this agreement that is the key feature of concluding such transactions.

Is it possible to gift real estate to an ex-wife? What will you need to do to complete such a transaction? Let's understand this situation.

Please note that in the process of drawing up a gift agreement it is not always necessary to resort to notarization of the transaction. In particular, if you transfer the property in full to your ex-wife, or only allocate a share in it when she already has her share in it, then notarization of the document will not be required. Therefore, whether or not to certify a gift agreement with a notary can only be the desire of the donor. True, in a number of conditions it is mandatory (directly specified in the law).

Please note that the gift agreement is subject to several key conditions:

  • Availability of the owner of the donated property with title and right-approving documents;
  • Sanity and obtaining consent from both parties involved in the transaction;
  • Real estate should not be under encumbrance (under arrest, pledged to a bank, etc.);
  • The donor and recipient must be capable citizens.

If you decide to give real estate (apartment) to your ex-wife, then it is important that she takes ownership of the apartment as early as possible. After all, if something happens to you, for example, if you die, the contract will be declared invalid.

According to regulations, you can donate real estate (for example, an apartment) to a number of persons:

  • To your second spouse (including your ex);
  • A close relative (mother, father, grandfather);
  • Distant relatives;
  • To strangers (friends, work colleagues);
  • State or municipal entities.

In general, the procedure for transferring real estate to your ex-wife is no different from the process of transferring a gift to another (third) person. It is also worth remembering that real estate cannot be given to representatives of educational, medical and social services. In this situation, the transaction may be declared invalid.

If you want to read whether you can take back a donated apartment, follow the link.

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In what cases is a spouse’s consent required to donate an apartment to a common child?

The presence of consent from the other half when drawing up a donation agreement for a residential property is clearly stipulated in the law.
An apartment belonging to property acquired during marriage is donated with the permission of the other half (provided that the union is not dissolved). It doesn't matter who the recipient is. Documented consent of the spouse to donate an apartment to a son or daughter (a child from a first marriage, another person) is a mandatory condition. Naturally, in the absence of other factors mentioned above. The package of documents for registration authorities consists of the following papers:

  • Gift agreements.
  • Registration certificates for housing.
  • Certificate confirming the donor's ownership.
  • Information about family composition.
  • A document confirming the identity of the donor.
  • A document confirming the identity of the recipient.
  • Permission paper from the second spouse or documents replacing this consent (if the spouse for some reason is not the owner of the apartment).

Sometimes additional documents are required, but the main list looks like this.

The video will tell you about the preparation of a gift agreement

How everything is done correctly

Both a marriage contract and an agreement on the division of property are drawn up in the same way. Since a prenuptial agreement is cheaper, I indicated it in the instructions.

Step #1 - First choose a notary

In my experience, the most important thing when choosing a notary is the service and service that he provides. Notary prices for all services are almost the same. Therefore, read the reviews - is the notary polite with clients, are his employees fast, are they ready to advise, etc. I advise you to focus on this, because since mid-2021, about 90% of real estate transactions go through notaries. Because of this, they have no problems with orders, so many stop monitoring the quality of their services. They believe that there is still a lot of demand and people will apply.

Go to the Yandex.Map notary search page. It’s convenient to search on Yandex.Map - you can find a notary near you, read reviews about him, look at his ratings, find out his phone number, address, opening hours, etc.

Stage No. 2 - Collecting documents

Documents are required in originals. I advise spouses to contact a notary in advance and tell them about their situation. The notary will listen and draw up the entire list of necessary documents that need to be collected.

The main list of documents is as follows:

  • passports ;
  • Marriage registration certificate;
  • Certificate(s) of registration of rights or a paper extract from the Unified State Register of Real Estate;
    They are needed to confirm ownership of the apartment. Registration certificates have been canceled and have not been issued since July 2016. But if there is a certificate that was issued before this date, then bring it.

    If there is no certificate, then a paper extract from the Unified State Register of Real Estate about the property will do. The property in this case is the donated apartment. The extract also confirms ownership. Anyone can order it for 460 rubles at the MFC. How to do this is written in detail here.

  • Foundation agreement . In our case, this is an apartment purchase and sale agreement.

If spouses want to include any other real estate, car, etc. in the marriage contract, then documents for them must also be provided.

Stage No. 3 - The notary draws up and certifies the marriage contract

Based on the submitted documents, the notary draws up a marriage contract in several copies. Two copies will be on a special form with watermarks, and one copy will be on plain paper.

The spouses personally sign all copies of the marriage contract in the presence of a notary, and the notary notarizes (certifies) them. Then he will give each spouse a copy on a special form. And he will keep a copy on plain paper for his archive.

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