Gifting an apartment to a relative: a gift tax

An apartment, like any property, you can give. As a rule, they give real estate to relatives. Let's talk about the nuances of the implementation of this procedure, the procedure for its registration and we learn in which cases the gifted apartment is taxed, and when this can be avoided on legal grounds.

Gift agreement: features of the document

A distinctive feature of the donation transaction is the fact that the fact of donating on a gratuitous basis is almost undeniable. The law establishes the obligation of the person being paid to pay tax on income in the form of property taken. The only exception is the gift of an apartment to a relative. The tax in this case can be paid or not. It depends on the degree of kinship of the parties to the agreement.

There are restrictions on the age and status of the donor: in this capacity, children under 14 (or their guardians) and officially recognized as incompetent citizens can not speak.

The donation contract provides for the gratuitousness of the donor's actions. There should be no provision for any counter-obligation. For example, a donor at the time of concluding a contract can not put forward conditions for the use of an apartment together with the donee, even if both parties are related. Therefore, it is impossible to take such a serious step as donating housing.

Receiving the gift gives the right to the sole possession, disposal and use of the property specified in the donation person, since such real estate can not be divided even after divorce.

Who has the right to not pay tax

Having found out common signs of such agreements, let's return to such a phenomenon as donating an apartment to a relative. The tax on the cost of housing is not paid by the donor, since he does not receive income from the transaction. This is established by law. But the relative who receives the property as a gift, has the right not to pay tax if he is a close relative, ie:

• the wife / husband;

• the parent;

• by a child (including adopted children);

• grandparents;

• the grandson;

• Brother / sister.

The right to exemption from taxation must be supported by documents certifying the family / family ties of both parties to the agreement, for example, a marriage or birth certificate, all kinds of judicial decisions. Thus, when the gift of an apartment to a close relative is confirmed , the tax is not calculated and paid.

Taxation on donation

In all other cases, when making such an agreement, such as donating an apartment to a relative, the tax is paid. The law provides for the emergence of tax liabilities, if the gifted - a distant relative of the donor, an outsider or can not document the existence of family ties.

Taxpayers

Formally, the definition of "gift tax" does not exist. For gifted persons who are obliged to pay this fee, income received from donation deals is treated as material benefit and is taxed as a percentage of the real estate price, the amount of which is indicated in the relevant BTI certificate or in the expert opinion of an independent appraisal organization. Based on the information of any of these documents, the amount of tax payable is calculated.

So, the income of an individual in the form of a gift received is subject to personal income tax. It includes the donation of an apartment to a relative. Taxes on general grounds should be paid by distant relatives, and the lack of financial means is not considered as a reason for the possible non-payment of the calculated personal income tax. Taking a gift as a gift, the donee takes upon himself the duty to pay the tax. The social status or age of the host housing as a gift does not count. The tax on gift is paid by all categories: pensioners, disabled people, minor children, for which parents or guardians do it.

Gifting an apartment to a relative: taxes. How do I calculate the amount?

Set the amount of tax is easy. When the donation of an apartment to a relative is made, the tax base is defined as the value of the given housing according to the cadastre. Calculate the amount of tax payable by the formula of 13% of the value of the property for resident payers. If the person is not a resident, the tax rate is 30%. Reduce its size can be the formulation of an international agreement in the event of double taxation.

How to notify the IFNS?

As a rule, the Rosreestr authorities inform the tax authorities of all the transactions with real estate, but they often do not have information on the alienation of property. Therefore, it is better to provide this information yourself. Even if the gift of the apartment to a relative is registered, it is not necessary to calculate and pay the tax, it is still necessary to put the IFNS in the notice. For example, if the apartment was owned less than 3 years before the gift was given, then the inspection should be notified by April 30. In this case, it is necessary to submit a zero declaration, which records the lack of income and liabilities to pay personal income tax.

The declaration must be accompanied by the corresponding documents confirming the procedure for donating. The donee, who is not a close relative and is obliged to pay the tax, forms a declaration in which the amount of the tax is calculated. It must also be submitted to the Tax Inspection until April 30 of the year, which occurred during the period in which the transaction occurred.

Gifting an apartment to a relative: a tax return

Long-distance relatives who are obliged to pay taxes on general grounds must declare the income received under the real estate donation contract .

The gift of an apartment to a relative, the tax (2014), which should be calculated and paid, is reflected in the declaration of the form No. 3-NDFL. This document on KPI 1151020 is improved, consists of 19 sheets and is applied from 2014 onwards. Until this time, a form developed on 23 pages was applied, and the gift to the relative was formalized. Taxes of 2013 were calculated and reflected in this form. The calculation algorithm and the size of the rates have not changed for quite a long time.

Terms of payment

The calculated tax must be paid before July 15 of the next year, having preliminary checked the details of the account in the Tax Inspection at the place of registration. For example, the tax for a gift in 2013, an apartment must be paid before July 15, 2014.

Responsibility for failure to submit a declaration and non-payment of personal income tax

The law establishes the obligation to file a declaration (including "zero") in any case, even if the tax is not paid. Therefore, if the document is not submitted within the specified time, the payer faces a fine of 1000 rubles. If the tax declaration is not submitted to the Tax Inspectorate and the payment is not made, the penalties are increased, amounting to 5% of the outstanding amount for each full month of late payments, starting from May 1. But the penalties can not exceed 30% of the amount of debt. It is important to know that if the payer before the notification from the Tax Inspection found a non-payment, paid the tax and fines on it, then the fine can not be imposed by the inspection. Penalties in this case are charged in the amount of 1/300 of the Central Bank of the Russian Federation at that time refinancing rates multiplied by the number of days of delay in payment, starting from July 16.

If the declaration is filed, but the tax has not been paid before July 15, fines can not be presented, and the amount of tax increases only at the expense of penalties charged for late payment.

If an apartment was donated to a relative, the tax (2014) is calculated, but not paid within the specified time, and the declaration is not filed, then the IFTS has every reason to request payment of the tax through the court. And in this case, the amount of tax is also increased by the amount of court costs.

Let's consider an example of calculation of personal income tax:

In 2014, a gift was given to the relative. The taxation of the received income was not made, because Ivan Ivanov, who received the gift, did not know that the income should be declared. The cost of an apartment on an extract from the cadastre is 3 million rubles.

The notification of the tax inspection about the unpaid tax was received on August 5, 2015.

Option 1: suppose that Ivanov on August 6 submits a declaration and pays personal income tax on the same day. He calculates the amount to be paid by making the following calculations:

• the amount of tax payable is: 3,000,000 * 13% = 390,000 rubles;

• late payment interest, starting from July 16: 22 days * 390 000 * 8.25% (refinancing rate) / 300 = 2 359.5 rubles.

• a fine of 5% of the amount of debt for each month (May, June, July) delayed after submission of the declaration: 3 months. * 5% * 390 000 = 58 500 rubles.

The full amount to be paid will be: 390 000 + 2538.5 + 58 500 = 450 859.5 rubles.

Option 2: if Ivanov does not provide a declaration, the Tax Inspectorate has the right to impose an additional 20% penalty on the amount of the tax: 390,000 * 20% = 78,000 rubles. In addition, the size of the penalty increases.

So, it must be remembered that not all people who receive a gift from relatives of any real estate have the right not to pay tax. It must be repaid by any category of donee, unless they are closely related to the donor. It is better to issue a declaration and pay the personal income tax on time, because the amount of debt will grow steadily over time. And the judicial bodies in these cases, as a rule, always side with the IFNS.