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 gift transaction iscircumstance that the fact of donating on a gratuitous basis is almost undeniable. The law establishes the duty of the gifted person to pay tax on income in the form of property taken. The only exception is the donation 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 act.
The gift contract provides for gratuitousnessactions of the donor. There should be no provision for any counter-obligation. For example, a donor at the time of concluding a contract can not impose conditions on 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 sole ownership, disposition and use of the property indicated in the donation person, since such a property can not be divided even after divorce.
Who has the right to not pay tax
Having found out common signs of such agreements,let us return to the phenomenon of giving an apartment to a relative. The tax on the value 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);
• the grandson;
• Brother / sister.
The right to exemption from taxation mustto be confirmed 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 in the design of suchagreement, as the gift of an apartment to a relative, the tax is paid. The law provides for the appearance of tax liabilities if the giftee is a distant relative of the donor, an outsider or can not document the existence of family ties.
Formally, the definition of "gift tax" does not exist.For gifted persons who are required to paythis fee, income received from donation transactions are treated as material benefits and are taxed as a percentage of the real estate value, 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 the receivedgift is subject to personal income tax. It refers to the gift 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 incurs a duty to pay the tax. The social status or age of the host housing as a gift is not taken into account. The tax on gift is paid by all categories: pensioners, disabled people, minor children, for whom 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 the tax payable onformula 13% of the property value 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 Inspectorate?
As a rule, Rosreestr's authorities informtax officers for all real estate transactions, but information about the alienation of property is often not available to them. 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 donation, then the inspection should be notified before April 30. In this case, it is necessary to submit a zero declaration, which fixes the lack of income and the obligation to pay personal income tax.
The declaration must be attachedcorresponding documents confirming the procedure of donation. 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.
Gift of an apartment to a relative, tax (2014).), which should be calculated and paid - all this is reflected in the declaration form 3-NDFL. This document on KPI 1151020 is improved, consists of 19 sheets and is applied from 2014 onwards. Before that 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 some time.
Terms of payment
The calculated tax must be paid before July 15next year, after having checked the details of the account in the Tax Inspection at the place of registration. For example, the tax for the 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 payable. 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 overdue payments, starting from May 1. But the penalties can not exceed 30% of the debt. It is important to know that if the payer before the notice from the Tax Inspectorate found a non-payment, paid the tax and penalties 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 there was a gift of an apartment to a relative,The tax (2014) is calculated, but not paid within the mentioned terms, and the declaration is not filed, then the IFNS 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 the gift of an apartment was maderelative. The taxation of the received income has not been made, since Ivanov, who accepted 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 on 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 performing 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 rub.
• a fine of 5% of the amount of debt for each month (May, June, July) delayed after the declaration was submitted: 3 months. * 5% * 390 000 = 58 500 rubles.
The total 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 additionally present a fine of 20% of 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,receiving 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 increase steadily over time. And the judicial bodies in these cases, as a rule, always side with the IFNS.