The donor may donate only that property which belongs to his property rights. If a citizen wants to give a flat, which is on the social contract of employment, it will not work. To begin to privatize residential premises (unless, of course, have the right to privatize), and only then it will be possible to use the apartment, including to give her.
The law allows gift tax and property law. Thus, if the documents in a newly purchased apartment has not yet issued, the owner may present a claim to it. Citizen, who bought an apartment in a newly built house (not yet commissioned) under a contract of investment, can present its claim under the contract to a third party. In this case the deed of gift are drawn up in writing. But if the apartment bought under the contract for participation in the joint construction, the donation will have to register with the registration of rights to immovable property and transactions with them.
In what form is the contract of gift?
In accordance with the Civil Code the contract of gift of property must be concluded in writing and registered with the relevant authorities. Certify the contract of gift by a notary is not required, but at the request of the parties is possible.
Testament and donation
The owner may sell or donate a flat even after it has written her will. This citizen has the right at any time revoke or amend his will: it is enough to come to the notary public and make a statement. But even if the will is not changed or canceled, and the deed of gift signed and registered, then the apartment will be transferred to the donee. And he should not fear that the testamentary heirs will claim to be presented to the apartment. The condition of the Wills apartment is held invalid, as the living quarters during the life of the decedent will be released from its ownership.
Can I cancel a donation?
Civil Code allows for the abolition of the donation when the donee has committed an attempt on the life of the donor, any member of his family, close relatives or intentionally caused serious bodily injury to the donor. If the donee has intentionally deprived of life of the donor, the right to seek revocation of the gift belongs to the heirs of the donor.
The contract may provide a gift item, according to which real estate goes back to the giver, if he outlives the donee (clause 5 of article. 578 Civil Code).
How to give a flat, which is in common ownership?
If the apartment is located in the common property, the owner of the shares entitled to give it to anyone without any restrictions.
A gift of property that is jointly owned, is allowed with the consent of all participants. If the apartment is located in the common property of spouses, when one of them wish to give her, he would have to obtain the written consent of the other spouse.
Why pay for donation?
Prior to January 1, 2006 act tax property passing by way of gift. Now with the donee levy a tax on income earned by way of gift of immovable property, vehicles, stocks, shares, shares, amounting to 13% of the value of the gift.
The Act exempts from tax if the donor and donee are family members and (or) close relatives: spouses, parents and children, including adoptive parents and adoptive parents, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters (Section 18.1 st. 217 Tax Code).
It is also necessary to pay the state fee for registration of the contract of gift Apartments (500 rubles). And the transition of ownership from the donor to a donee (500 rubles. For individuals).
Is it possible donation by proxy?
Present apartments by proxy is possible. In this case, the law requires that it was called the donee, and the subject matter of gift. Otherwise, recognize the power of attorney negligible.
When a donation is not allowed?
In accordance with the Civil Code can not send a gift after the death of the donor. Contract of gift, which is written in such a condition is recognized void. Legislation to relations of this kind requires the use of rules of inheritance.
Also can not give an apartment in exchange for the fact that the donee will continue to take care of the donee. For these relations, characterized as rental, set different rules.
Civil Code does not recognize the donation agreement, involving reciprocal transfer of items, rights or obligations (Section 1, Art. 572 Civil Code).
What else should I know?
Transfer of ownership of a house or apartment to another person is grounds for termination of right of use of dwelling family members of previous owner (Art. 292 CC RF), unless otherwise prescribed by law. This provision applies to donations apartment.
Do not have the right to donate the property on behalf of young children and citizens declared incompetent, their legal representatives (Article 575 CC RF).
Employees of medical, educational, social and other similar institutions are prohibited from accepting gifts from persons being there or their relatives. For example, a citizen can not give an apartment of his wife's doctor, undergoing rehabilitation, a retiree who lives in a nursing home, or his children - an employee of the institution.
Prohibited gifts public officials and officials of municipalities in connection with the execution of their duties. In this situation the gift will look rather a bribe. Not be a gift, and between business organizations.