Ownership of the property can be transmitted in many ways. There are times when to issue the deed of gift apartment or any other object beneficial than recorded sales contract. How is made giving the apartment? Briefly, this procedure is as follows. Between apartment owners and those who are supposed to give a flat, deed of gift drawn up in writing. "Homegrown attorneys' I want to warn that using the donation contract, which are available on the World Wide Web, to register such an agreement will not work.

So do not waste your time and refer to the legal organization that specializes in this or a notary. In accordance with the Law of the document is not subject to notarial certification. Therefore, to design it cheaper and easier for lawyers. Once you make the contract, it must be registered in the Unified State Register of real estate rights and transactions. The registration authority which is responsible for the registration of real estate transactions, register agreement and ownership of the apartment, after which the hands will be given a registered deed of gift and certificate of registration rights.

As a rule, the donee of the question of taxation income from donations. On January 1, 2006 repealed the law of the Russian Federation of December 12, 1991 2020-1 On the succession tax or gift." But this does not mean that the donor's tax abolished altogether. According to Art. 217 of the Tax Code are not taxable income received as a donation if the donor and the donee are family members and (or) close relatives (spouses, parents and children, including adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters). If accepted as a gift from the apartment of a stranger, the tax on personal income to pay necessary. In this case the tax is 13% of the cost kvartiry.Krome, it is necessary to prepare a timely surrender of the tax return of 3-PIT.