Donation agreement from a legal entity to an individual: sample 2021

Sample contract

Let's start with where the preparation of each donation procedure begins - with the donation itself. This is a document that reflects the procedure itself, legally records it and serves so that the recipient can pay the tax and register the gift in his name.

The content of the contract largely depends on what exactly is being given, so for example we will take the donation of a car by an organization to an individual. In this case, the gift agreement will have the following form:

• Heading . Contains the name of the gift agreement, number and city in which it was drawn up;
• Description of the contract . Reflects its essence, and also briefly describes its sides;
• Agreement . This paragraph describes in more detail what exactly will be carried out with the help of this document, namely the absolutely free transfer of a car from the donor - an organization to the recipient - an individual;

Read about registering a car donation agreement here.

• Description of the parties . This paragraph describes in detail the data of the recipient and the donor. An individual must indicate his full name, place of registration, and passport details. A legal entity must indicate its details: TIN, OGRN, KPP, etc.;
• Information about the transferred property . Since our example involves a car, the data from the title is recorded, as well as the price of the vehicle;
• Rights and obligations of the parties . This paragraph specifies the requirements that each party is obliged to fulfill, as well as the conditions on which they can count;

Read how to inherit a car here.

• Controversial points . This paragraph prescribes the settlement of complex issues during the transfer of property, methods for resolving difficult issues, the actions of the parties in case of force majeure, as well as the conditions for canceling the gift agreement;
• Special conditions . Here you can write down anything you want, provided that the additional clauses do not contradict the law or the principles of donation;
• Final provisions . This paragraph describes the final stages of the transaction. Since we have a car involved in the donation, this part will specify the conditions for its transfer and re-registration;
• Final point . Contains a repetition of the details of each party and signature.

At this point, the gift agreement between an individual and a legal entity is considered completed. Separately, we note that only an authorized person can sign the agreement on the basis of an order or other similar document. Most often, this authorized person is the general director, head of the branch or chief accountant of the branch.

Taxation of gifts from a legal entity to an individual in 2021

As we have repeatedly mentioned in the articles in the section on deeds of gift, during the conclusion of this transaction, in which the parties are a legal entity and an individual, the obligation to pay tax is formed on both participants. Moreover, since, according to Article 146 of the Tax Code of the Russian Federation, the gift of property is its direct sale, the payment of VAT is considered a mandatory part of the transaction. As an exception to the rule, it is perhaps worth highlighting the donation of funds that are not goods, which makes their sale impossible.

We remind you that organizations that use the simplified tax system, according to the standards mentioned in Article 346.11 of the Tax Code, are not taxpayers.

Also, it is worth noting that the actual value of the property transferred as a gift, together with the expenses incurred by the organization to transfer the gift, will not be taken into account when calculating the profit tax of this organization, according to the information set out in paragraph 16 of Article 270 of the Tax Code of the Russian Federation. At the same time, when using the simplified tax system, the real expenses of the gift will also not be taken into account when actually calculating the income received.

Considering the rights and obligations of an individual in a transaction, we note that when receiving a gift from an organization, the recipient’s tax liability is formed only in cases where the total value of the gifts that he accepted from the donor-organization during the calendar year exceeded the amount of 4,000 Russian rubles (for more details, see paragraph 28, article 217 of the Tax Code). However, even in this case, income tax will not be charged on the total value of the gifts, but only on the portion that exceeds the specified limit.

Tax amount

The amount of tax from the recipient is 13% of the total estimated value of the accepted gift (Article 40 of the Tax Code of the Russian Federation), and the objectivity of the calculation must be confirmed with the help of an independent examination or documents containing the price.

No less important is the fact that if the organization refuses to act as a tax agent for the person accepting the gift, then the direct responsibility of the donor will be to withhold the amount of tax from the funds of the recipient of the gift.

At the same time, in the case of a donation of money, the withholding will be carried out before the transfer of funds, and, if the object of the donation is property, after the registration of the donation.

Registration of the agreement

Let's move on to the next stage, namely the registration of the agreement. Since the donor is a legal entity, it will also be interested in this operation no less than the recipient himself. This is due to the fact that the company must have documentary evidence that the property was transferred and the recipient took ownership.

The registration process differs depending on what was donated. If the gift was some kind of inexpensive item, then there is no need to contact government services - it will be enough to draw up a corresponding act. But if this property requires documents to be owned, then it is impossible to do without contacting government agencies.

Since in our case the car is being donated, the representative of the organization and the recipient will have to contact the traffic police, each provide their documents, a donation agreement, pay a fee and sign applications. After this, new papers are issued, in which the donee will be the owner of the car.

Expert opinion

Soloviev Viktor Yurievich

Lawyer with 7 years of experience. Specializes in criminal law. Legal expert.

Can an individual make a gift to a legal entity?

Such a gift is possible on the basis of Article 575 of the Civil Code of the Russian Federation. But the cost of the gift should not exceed 5 minimum wages, and you also cannot give:

• Incapacitated citizens and their representatives;
• Employees of medical institutions;
• Civil servants of municipalities;
• Commercial organizations.

An individual can only make a gift of property worth more than 3,000 rubles to another individual. But there is an exception - donations to charitable organizations.

The law prohibits the conclusion of a gift agreement from an individual to a legal entity, but in practice such agreements are often concluded, especially in the case of transfer of property to subsidiaries.

The law allows the conclusion of such agreements only if the donor is a legal entity and the recipient is an individual.

Taxation

The final point is taxation. The procedure itself remains the same - the recipient must pay 13% of the value of the gift as income tax by the end of the next tax year. To do this, he must provide the tax deed of gift, receive payment details and deposit the required amount.

But there are two big differences:

• If, when making a gift between individuals, the donor can also give the recipient the amount required to pay off the tax debt, then when making a gift on behalf of a legal entity, such an operation is impossible;
• When a gift is made from a legal entity to an individual, the recipient cannot be exempt from taxation due to kinship for quite obvious reasons - even if the head of the organization and the recipient are close relatives, from a legal point of view, the operation is still carried out not by its head, but by the entire company.

A gift agreement is one of the most common documents that allows you to transfer ownership of property from one person to another. Its main feature is that the transfer occurs free of charge and does not require financial investments, with the exception of tax payments and state fees for re-registration of rights, in cases where this is necessary.

Almost everyone knows that close relatives can give property to each other, but not everyone knows how donation occurs when one of the persons is a legal entity. However, the intricacies of drawing up this document need to be known to those who are puzzled by the execution of such an agreement.

We will tell you in detail how to correctly draw up a gift agreement from a legal entity to an individual and vice versa in our article, and we will also tell you about all the intricacies of this agreement.

Registration procedure

The procedure is carried out exclusively in writing. Additionally, documents are provided to confirm the expenses incurred by the legal entity. persons, if any.

Attention! The procedure for registering a donation cannot be carried out in favor of education workers, municipalities, or state employees. institutions, doctors. When transferring large amounts of money (except for deeds of gift), it is necessary to attach a protocol on reconciliation of disagreements between the parties.

The registration procedure is as follows:

• visit to Rosreestr;
• writing an application for registration;
• payment of state duty;
• attachment of receipts, statements, checks, documents.

After receiving the receipt and accepting the package of documents, the date will be indicated when the donor needs to visit Rosreestr again to receive a certificate of ownership.

Contracts are drawn up according to the rules (Article 572 of the Civil Code of the Russian Federation). Thus, things are transferred from the organization free of charge in favor of individuals. faces. Possibly with the release (withholding) of property obligations from the recipient.

REFERENCE! The contract should not reflect the imposition of obligations on the gift or other counter-conditions on the part of the donee. Otherwise, it will be considered void.

It is important to understand that a gift from a legal entity to individuals is a gift, not a transaction. The manager issues an order to issue a gift, which takes on the role of a transfer deed. Legal transaction persons or organizations is carried out exclusively by an authorized representative (for example, a lawyer) with a notarized power of attorney in hand, a mandatory reflection of the subject of the donation, the full name of the donee.

In what cases can this happen?

Relations between individuals are their own business and the transfer of property can occur between them for completely different reasons. For example, as a wedding gift, the parents of the newlyweds can give the newlyweds real estate or a car, securing in the deed of gift all the details of the transfer of such a gift.

As for a gift between an individual and a legal entity, the matter is not entirely clear, but upon closer examination, everything looks quite simple.

Thus , a legal entity can give an individual real estate or expensive property as a reward for loyalty and special successes in the service, which is associated with labor relations. Everything here is transparent and completely legal.

The reverse process, that is, a gift issued by an individual to a legal entity, is also a completely clear procedure that can be interpreted as gratitude from the client of the company. That is, a legal entity provided some business-related services to an individual, and in order to thank them for quality work done, the individual can donate some property to the organization.

Agreement between legal entities

From the point of view of the law, donation between legal entities is not always legal, and for such a gift there are a number of restrictions that must be taken into account in order for the transaction to be recognized as liquid:

1. Gifts between legal entities whose value exceeds 5 minimum wages are prohibited;
2. If the recipient legal entity has undergone a reorganization procedure, then the rights to the gift to the new organization are not transferred, except in cases where such situations are provided for in the gift agreement;
3. If the subject of the agreement is the right to claim debt or credit obligations, then the creditor is obliged to notify the debtor of such circumstances and the fact that the right of claim is now transferred to another legal entity;
4. When transferring debt obligations under a gift agreement, taking into account current legislation, such transactions are often declared invalid due to the bankruptcy of the debtor;

It is worth noting that the transfer of property between legal entities is possible in a larger amount; in cases where the donor and the donee are in a founder-subsidiary relationship, respectively, then it is possible to formalize the gift as a donation, clearly indicating in the gift agreement the clear framework for the use of the property.

Subject of the agreement

As part of a gift agreement between individuals and legal entities, as well as between organizations, the following can be transferred:

• Property rights and things most often appear as the subject of donation;
• Credit and debt obligations to the donor, a third party. Here, only a legal entity can act as a donee, and notification of the creditor and confirmation of its financial status is a mandatory aspect of the transaction;
• The donor may, within the framework of the agreement, release the donee from the debt obligations that he has to the donor;
• As part of the agreement, the donor can assume the debt obligations of the donee to the creditor, but only with the consent of the creditor.

As you can see, a gift agreement is the most convenient way of interaction between individuals and legal entities in cases where property or obligations are transferred free of charge.

How to compose

Drawing up a gift agreement is not an easy task, because here it is necessary not only to correctly indicate the subject of the transaction, but also to correctly, following the law, cover all aspects of the relationship between the parties. Let's take a closer look at the structure of the gift agreement between an individual and a legal entity, and consider the information that this document should contain:

In the header of the document:

1. Title: “Donation agreement (name of the subject of the agreement)”;
2. Place and date of conclusion;
3. Write a short paragraph in which the roles of the parties should be clearly distributed and the name of the legal entity and full name of the individual should be given;

This is followed by the main text of the deed of gift, which should contain the following paragraphs and contain the following information:

1. Subject of the agreement . It must clearly state what is to be transferred upon conclusion of this agreement. Its value must be indicated and all data about the object and data on title documents that establish the rights of the donor must be provided;
2. Transfer order. It clearly describes how and within what time frame the donee must receive the property, as well as who will bear the costs of its registration and delivery, if this is implied;
3. Rights and obligations of the parties , which clearly states the responsibility of the donor to the recipient and vice versa;
4. Dispute Resolution . It is possible to propose not only a judicial body that will consider all controversial aspects of the agreement, but also how the pre-trial resolution of the conflict will take place;
5. Final position. The number of copies, documentation involved in the contract (transfer and acceptance certificates, cadastral plans, etc.) are listed here;
6. Details and signatures . Detailed information about legal entities and individuals acting as parties to the gift agreement is provided. It is also possible to have the signature of the person certifying the contract.

Transaction objects

You can give completely different property. Main types:

• Land plot;
• House, apartment;
• Country house;
• Automobile;
• Office equipment;
• Business or share in it.

Registration of a deed of gift for a specific type of property has its own nuances associated with the collection of special documents. After signing a gift agreement between an individual and a legal entity, the recipient of the gift can dispose of it, but must pay tax.

Sample contract

• Heading . Contains the name of the gift agreement, number and city in which it was drawn up;
• Description of the contract . Reflects its essence, and also briefly describes its sides;
• Agreement . This paragraph describes in more detail what exactly will be carried out with the help of this document, namely the absolutely free transfer of a car from the donor - an organization to the recipient - an individual;

• Description of the parties . This paragraph describes in detail the data of the recipient and the donor. An individual must indicate his full name, place of registration, and passport details. A legal entity must indicate its details: TIN, OGRN, KPP, etc.;
• Information about the transferred property . Since our example involves a car, the data from the title is recorded, as well as the price of the vehicle;
• Rights and obligations of the parties . This paragraph specifies the requirements that each party is obliged to fulfill, as well as the conditions on which they can count;

• Controversial points . This paragraph prescribes the settlement of complex issues during the transfer of property, methods for resolving difficult issues, the actions of the parties in case of force majeure, as well as the conditions for canceling the gift agreement;
• Special conditions . Here you can write down anything you want, provided that the additional clauses do not contradict the law or the principles of donation;
• Final provisions . This paragraph describes the final stages of the transaction. Since we have a car involved in the donation, this part will specify the conditions for its transfer and re-registration;
• Final point . Contains a repetition of the details of each party and signature.

Donation agreement

By fulfilling the clauses of the agreement drawn up during the donation transaction, the organization must transfer some property or thing to an ordinary citizen free of charge. In this case, the recipient is released from property obligations.

An agreement between an individual and a legal entity should not contain clauses that impose obligations on the recipient, otherwise it will be declared void.

Expert opinion

Zakharov Stanislav Vasilievich

Legal consultant with 7 years of experience. Specializes in family law. Has experience in defense in court.

When concluding an agreement, you must carefully and thoughtfully fill out the document form, all the required columns and lines, so as not to miss important details. The title is the title of the document; the date and place of signing the paper are indicated.

Then you need to clearly describe the roles and goals of the parties entering into the agreement: the name of the legal entity and F.I.

O. citizen in whose favor the gift is made.

The next, main part describes in detail the subject of the agreement; this is what will be transferred to the individual under this document. The document must indicate the value of the gift, its characteristics and information about rights with attached documents .

The section “Transfer Procedure” indicates the date when the donation should arrive to the individual, and who will compensate for the costs of registering and transporting the donation, if necessary.

The rights and obligations of those entering into an agreement indicate the mutual responsibility of the donor and the individual to each other. The document may include a section on dispute resolution, which indicates the court that will consider the case when controversial situations arise, and provides for the possibility of resolving the dispute in a pre-trial manner.

The final part lists all attached necessary documents (papers from the cadastre, acts) and copies. The agreement is completed by the details of the parties and signatures.

If there is a person certifying the contract, his signature is also required. In some circumstances, additional clauses are introduced about possible risks that will call into question the legality of the contract and lead to the recognition of the agreement as invalid. A short list of required items looks like this:

• Full name of the contracting parties;
• name of the organization conducting the transaction;
• subject of agreement;
• method of transfer (free of charge, for a fee);
• encumbrances on property.

By law, the donor can promise to transfer the gift free of charge after some time. In such cases, a deferred document is prepared - a consensual agreement, which comes into force after signing.

It must clearly express the donor’s desire to grant rights to the property (Article 572 of the Civil Code). After the agreement between the individual and the legal entity is signed and it comes into force, the citizen who received the property as a gift is required to register it by taking the following steps:

• submit an application to Rosreestr;
• pay the fee;
• attach all receipts, statements and checks to the documents.

Rosreestr issues a receipt for the acceptance of the package of documents, which indicates the date of establishment of ownership. Donation of property belonging to legal entities or organizations is exclusively a gift and not a purchase or sale. Such operations are carried out by authorized representatives (lawyers) who have a power of attorney, a detailed description of the subject of the gift and the data of the citizen to whom the gift is intended.

Certification of the contract

Certification of a gift agreement between a legal entity and an individual is not mandatory. However, in addition to signing the agreement, the notary also offers analytical services that allow you to trace all the shortcomings in the text and reduce the possibility of recognizing the agreement as void to zero.

A legally correctly drawn up agreement guarantees the parties the consolidation and alienation of rights under the property agreement, and compliance with the law. By contacting a specialist, you can free yourself from many risks and the need to familiarize yourself with the articles of legislation that relate to a gift agreement from a legal entity to an individual and vice versa.

Donation refers to one of the types of legal transactions. Most often, with its help, citizens transfer to each other especially valuable movable and immovable property: apartments, cars, shares, land, etc.

Provisions of the gift agreement

The Civil Code of the Russian Federation (Part 2) has made special changes in recent years; a number of innovations have been introduced regarding new market relations, taking into account the degree of economic development today. The rules for drawing up and re-registering a gift document between a legal entity and an individual have been regulated.

When drawing up the agreement, the following shall be indicated:

• Full name, details of both participants;
• authority executing the transaction;
• subject of the contract;
• method of transfer on a gratuitous (reimbursable) basis;
• absence (presence) of encumbrances on property.

The donor undertakes to transfer the gift as a gift to the named individual and, if necessary, to exercise the right in the future to cancel the gift agreement when grounds arise.

The transfer of property is carried out on the basis of a transfer and acceptance certificate. The document is signed by both parties and in this case will be considered concluded. The disposal of property by the new user will enter into legal force.

Additionally, it is possible to write a deferred document. After all, according to the law, the donor has the right to promise to give a gift for free use after a certain time interval. But the entry into force of the document is guaranteed immediately after its signing.

Deed of gift or deed of gift

The first question that lawyers hear from people involved in the gift procedure is what is the difference between a deed of gift and a deed of gift. In fact, this is the same document regulating a transaction between individuals or legal entities, which consists of the gratuitous transfer of property from one person to another.

Donation is regulated by Sec. 32 hours

2. Civil Code of the Russian Federation.

There are two parties involved in the transaction: the donor and the recipient. In this case, the first one undertakes to transfer the gift, and the second one does not have any obligations. The gift agreement should not contain conditions for the recipient to receive property; otherwise, the transaction is considered sham and loses its legal force.

Under the gift agreement the following are transferred:

• things - you can give jewelry, equipment;
• property rights - gifts in the form of an apartment, car, securities;
• release from property obligations - in simple terms, this means “forgiveness” of debts.

Features of donation between legal entities or individuals

Donation involves the gratuitous transfer of property from the donor to the donee. Legal entities and individuals can act as either party.

To understand the features, it is enough to study the definitions of legal entities. and individuals:

1. A legal entity is an organization that has separate property and is liable for its obligations. Those engaged in commercial activities usually include LLC, OJSC, CJSC. Non-profit enterprises are non-profit organizations that do not have profit as their main goal (Article 48 of the Civil Code of the Russian Federation).
2. An individual entrepreneur is an individual who carries out entrepreneurial activities without forming a legal entity. The rules governing the activities of commercial enterprises apply to them (Article 23 of the Civil Code of the Russian Federation).

According to Art. 575 of the Civil Code of the Russian Federation, giving gifts worth more than 3,000 rubles. between commercial organizations is prohibited. This means that an LLC does not have the right to donate property in favor of an individual entrepreneur, but can donate it to an ordinary citizen-individual who is not registered as an entrepreneur.

Important! If the donee works as an individual entrepreneur, his entrepreneurial status when making a gift between a legal entity and an individual does not need to be mentioned in the gift agreement (hereinafter referred to as the DD).

A legal entity has the right to act as a donor in favor of an individual, and vice versa.

Form of gift agreement

The donation is made orally, with the exception of cases when a written form of the DD is required (Article 574 of the Civil Code of the Russian Federation):

• a gift worth from 3,000 rubles. given by a legal entity;
• the contract contains a promise of donation in the future: upon the occurrence of a certain event, date;
• real estate is donated.

Thus, an individual donor, regardless of the value of the gift, has the right not to draw up a written DD, except for the alienation of real estate or a gift in the future. The donor-legal entity draws up an agreement when the price of the gift is from 3,000 rubles, i.e. in almost all cases.

Legal advice: it is better to formalize all transactions in writing. In some cases, DD on paper may be needed to complete registration actions: for example, when registering a vehicle with the traffic police as a donee.

Elena Plokhuta

Lawyer, website author (Civil law, 7 years of experience)

Complete the survey and a lawyer will share a plan of action for a gift agreement in your case for free.

When do you need to put a deed of gift in writing?

Depending on the time of implementation of the transaction, gift agreements are divided into real and consensual.

Real contracts can be concluded orally, but they are subject to a condition - the conclusion of the contract must occur simultaneously with the transfer of property. A typical example is giving a gift at a birthday party after a toast.

As for real estate donation agreements, such documents are not subject to state registration if they were concluded after March 1, 2013. However, the direct transfer of ownership to another person must be recorded in Rosreestr.

Without this procedure, the recipient will not be considered the owner of the apartment, land or share in them. Also, when donating a car, you need to register the transfer of ownership with the traffic police.

When can you challenge or cancel a transaction?

The donor has the right to cancel the transaction or refuse his obligation in the following cases:

• if the marital status or health status has changed radically, as a result of which the donation will lead to a decrease in his standard of living;
• if the recipient made an attempt on his life (as well as the life of his loved ones) or intentionally caused bodily harm;
• if the recipient improperly handles the received property or its irretrievable loss is possible;
• if the donor survives the recipient.

The listed conditions do not apply to ordinary gifts of small value (up to 3,000 rubles).

Tax payment

Expert opinion

Soloviev Viktor Yurievich

Lawyer with 7 years of experience. Specializes in criminal law. Legal expert.

If you are the donor, then there is nothing to worry about - the responsibility for paying the tax falls on the recipient. According to the Tax Code of the Russian Federation, a citizen who has income in kind or in cash must pay personal income tax.

However, there are several cases when the recipient is completely exempt from paying tax:

• if funds were received as a gift, as well as property that does not fall into the following categories: shares, shares, units, transport, real estate;
• if the donor is one of the close relatives: parents or children (also appropriate for adoptive parents and adopted children), brothers and sisters (both full and half-blooded), spouses, grandparents, grandchildren.

In these cases, the recipient not only does not pay tax, but also does not report to the tax office.

In other situations, when receiving a gift of real estate, transport, shares, shares or shares from other individuals, the recipient is obliged to pay personal income tax at a rate of 13%. Moreover, if the gift agreement does not indicate the value of the property, the amount of income (tax base) is determined by the market value of the gifts.

An exception applies to real estate - its value is determined by its cadastral value. Another feature is that if a gift is received from a legal entity during the drawing and its value is more than 4,000 rubles, the citizen is obliged to pay personal income tax at a rate of 35%.

As you know, domestic legislation allows donations on behalf of organizations in favor of ordinary citizens. This legal relationship is regulated by the general rules of Chapter 32 of the Civil Code, but at the same time it has a number of features in the registration and gratuitous transfer of certain types of gifts, as well as additional restrictions and grounds for canceling the transaction.

In addition, the specifics of taxation require special consideration—the donor also becomes obligated to pay taxes.

Registration of donation between a legal entity and an individual

A gift between an organization and an individual, as a general rule, is formalized by a gift agreement (Article 572 of the Civil Code).

According to it, the organization transfers free of charge or undertakes to transfer any thing, property right or release the donee from property obligations. Please note that such an agreement cannot contain any property obligation or counter-representation of the donee, otherwise it will be void.

Note that the requirement for any agreement concluded by a legal entity to be in writing. person, contained in paragraph 1 of Art. 161 Civil Code.

In addition to the form, the contract must meet the requirements for content. So, according to Art.

432 of the Civil Code, the contract must contain a condition on the subject . According to clause

2 tbsp. 572 of the Civil Code, a gift agreement that does not indicate a specific gift is void.

Thus, the deed of gift describes in detail all the significant characteristics of the gift, distinguishing it from among similar items.

In addition to the subject matter, the procedure for its transfer to the recipient citizen must be specified in the contract. In particular, the conditions of transfer, the method and timing of delivery, additional documents to be drawn up, procedures to be carried out, third parties involved, etc. must be determined.

If the gift being transferred has shortcomings that may cause any harm to the recipient, then a representative of the donor’s organization is obliged to inform him about them (Article 580 of the Civil Code). In addition, it is advisable to also reflect these shortcomings in the contract.

Since making a donation is not only a transaction, but also a financial transaction that requires accounting, then in addition to the gift agreement, the legal entity needs to prepare other documents. In particular, the donation is also formalized by an order from the head of the organization and a statement of issuance of the gift, which serves as a deed of transfer.

Please note that on behalf of the organization, a gift transaction is always concluded by its authorized representative, who acts under a power of attorney issued by the head of the organization. According to paragraph 5 of Art. 576 of the Civil Code, such a power of attorney must necessarily contain an indication of the donee and the subject of the donation .

How to issue a deed of gift to a legal entity for an individual in 2021

A gift agreement between organizations and individuals, according to established rules, must be concluded taking into account all the rules and conditions listed in Article 572 of the Civil Code of the Russian Federation. As a result of signing this document, the organization is obliged to transfer the object of the transaction free of charge, allocate certain property rights, or release the individual from the existing property obligation within the time period specified in the contents of the document.

• At the same time, the deed of gift cannot contain any conditions related to the counter-representation of the donee or the imposition of any property obligations on him. Otherwise, the contract will be considered void even without a court decision.

It is worth noting that if the actual value of the gift that is transferred by a legal entity exceeds 3,000 Russian rubles, the agreement must be drawn up in writing, and ignoring this rule, according to paragraph 2 of Article 574 of the Civil Code of the Russian Federation, leads to the nullity of the transaction , generally.

We also remind you that the requirement to draw up any contracts in writing that are concluded with legal entities can be found in paragraph 1 of Article 161 of the same code.

• However, in addition to the written form, the deed of gift must meet the established requirements for its content. For example, according to Article 432 of the Civil Code of the Russian Federation, a correctly drawn up document must necessarily contain a condition about the object of the gift, and, according to paragraph 2 of Article 572 of the Civil Code, a gift agreement that does not contain an indication of the gift is considered void. Therefore, the donor is obliged to describe in as much detail as possible all the important properties and characteristics of his gift, thereby distinguishing it from other similar objects.
• In addition to the object itself, which is specified in a separate clause in the contract, it is necessary to indicate the procedure for its transfer from the donor to the donee. As a rule, these clauses define the conditions of such transfer, the procedures to be carried out, the timing, as well as the method of delivery, who will be present at the transfer of the object, etc.
• Also, if the gift has, for some reason, certain shortcomings that may subsequently cause harm to the party receiving it, the representative of the organization must give full information about this, in accordance with Article 580 of the Civil Code of the Russian Federation, listing or noting these shortcomings in the content of the contract.
• Since the concept of “donation” includes not only a transaction, but also a financial transaction, which requires mandatory accounting, then in addition to the deed of gift, a legal entity is obliged to prepare the appropriate documentation.

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Responsibility for deed of gift

For example, the donation procedure must be formalized by an order from the head of the organization, as well as a transfer deed, which is used as a statement of issuance of the gift (see our previous article).

We remind you that in a donation transaction on behalf of an organization, its authorized legal representative always participates, acting under a power of attorney, which is issued to him by the head of the donating organization. Moreover, according to Article 576, Article 576 of the Civil Code, this power of attorney must necessarily contain an indication of the object of the donation and the donee.

Donating a car

The gratuitous donation of a vehicle by a legal entity to an individual in 2021 is in many ways similar to the donation of a car, which we discussed in detail in the article at the link. However, this procedure still has several characteristic features.

For example, a deed of gift must be drawn up in writing. This is due to the following factors:

1. Cost of the car;
2. direct participation in a transaction as one of the parties to a legal entity;
3. the need to register (register) a vehicle, etc.

At the same time, in addition to drawing up the contract, papers that confirm the expenses of the legal entity are also subject to written documentation.

Expert opinion

Oleg Ustinov

Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.

After completing the transaction, an individual is obliged to register the vehicle he received as a gift, that is, to register it with the State Traffic Safety Inspectorate, in accordance with the standards specified in Order of the Ministry of Internal Affairs of the Russian Federation No. 1001, issued on August 24, 2008.

Also, when donating vehicles to individuals, it is necessary to remember that, according to paragraphs 2 and 3 of Article 575 of the Civil Code, the legislator has determined a list of persons who are prohibited from giving such gifts. In 2021, this list includes employees of the following institutions:

• municipal;
• medical;
• state;
• social;
• educational.

Let us note that, based on the information provided in Article 432 of the Civil Code of the Russian Federation, the only essential condition for carrying out the transaction in question is the mandatory condition of the gift itself. For this reason, the content of the donation agreement must contain a detailed description of the vehicle, namely:

1. engine number;
2. car model;
3. vehicle body number and color;
4. model of the donated vehicle;
5. car color;
6. as well as other important characteristics that distinguish the object of donation from others.

The absence of at least one of the above points leads to the nullity of the entire transaction.

Also, it is worth noting that the recipient of the legal entity, when receiving the car, will be required to pay mandatory gift tax (NDFL), the amount of which currently amounts to 13% of the total cost of the donated car (the cost of the object of the transaction must also be specified in the document).

Lawyer's Note

At the same time, it is very important that the objectivity of the cost of the car specified in the contract is documented. Also, the donor can use the price that will be received by him after conducting an appropriate independent examination by a qualified company that has the authority to conduct such an assessment.

In addition, the contents of the deed of gift must indicate the method of transferring the gift after it is signed. Thus, according to the norms specified in Article 574 of the Civil Code of the Russian Federation, the direct transfer of a car as a gift is possible through the symbolic transfer of keys from the donor to the recipient or the transfer of documentation for the vehicle.

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As a result of making a promise of donation or drawing up a preliminary donation agreement between a legal entity and an individual and the reorganization of an enterprise, the obligation to complete the transaction passes, according to Article 581 of the Civil Code of the Russian Federation, to the legal successors of the donor. However, in the event of the death of the recipient, the right to receive the gift is lost and is not subject to inheritance.

An example from the site’s lawyers

A representative of Vityaz LLC contacted a specialist from the notary office “Pravoe Delo”, expressing a desire to donate a Lexus car in favor of citizen Ivanov, who is a bailiff. Upon receiving consultation and reviewing the documents, the notary received information that the potential donee was processing a case in which “Vityaz” appears. In addition, the representative himself explained that the car is given as a gift of gratitude and the gift of this vehicle is not considered a bribe. At the same time, the notary himself had the opposite opinion on this case and therefore refused to certify the gift agreement, motivating the announced decision by the fact that the whole situation violates the norms and rules of the current legislation of the Russian Federation. Thus, the transaction could not take place legally, because, according to paragraph 3 of Article 575 of the article, it is prohibited to donate property in favor of civil servants related to their professional activities, which was established by the notary in the process of considering the request to formalize the transaction. That is, the specialist’s reasons for rejecting the transaction were legal, unlike the client’s request.

Donation of funds

Today it is generally accepted that money is the most common type of gift in enterprises, which every employee is pleased to receive. However, for an employer, this method of rewarding an employee is associated with many nuances and pitfalls. First of all, we note that each such transaction must contain a written agreement, the absence of which leads to its invalidity and consequences in the form of penalties.

Regular readers of our column on the design and samples of gift agreements in 2021 know that the gratuitous transfer of property from the point of view of the law still looks like its implementation, and therefore the parties are obliged to pay VAT. At the same time, this rule does not apply to cash, because it cannot be sold, which allows you to avoid the accrual of this tax.

When completing a transaction of donating money under a gift agreement, the donor and recipient are obliged, in accordance with Article 432 of the Civil Code, to indicate not only the exact amount, but also the currency in which the gift will be transferred.

When making a transaction, the receiving party has the legal right to express its refusal to accept money as a gift by drawing it up in writing, in accordance with the standards set out in Article 573 of the Civil Code of the Russian Federation. Let us note that if this refusal causes losses incurred by the donor, the donee will be obliged to compensate them in full from his own funds.

Expert opinion

Oleg Ustinov

Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.

Also, it should be noted that a legal entity, transferring money free of charge that is associated with its business for six months after declaring itself bankrupt, may, without realizing it, contradict the law, and the agreement itself may be cancelled. To do this, the creditor is obliged to file a corresponding claim in court (for more details, see paragraph 3 of Article 578 of the Civil Code).

In addition, when drawing up such a deed of gift, the parties need to take into account the restrictions established by Article 575 of the Civil Code of the Russian Federation, in which you can find a list of persons who are prohibited from giving money. Otherwise, this may be regarded as corrupt actions.

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At the same time, the legislator does not limit legal entities and individuals in the maximum amount of donated funds. Remember that the money donation agreement should not contain the purpose of the transferred funds. If this is really necessary, lawyers recommend concluding a donation agreement provided for in Article 582 of the Civil Code.

Donation of a car by a legal entity to an individual

The procedure for donating a car by a legal entity in favor of a citizen is not much different from a standard deed of gift, however, it still has characteristic features. So, for a number of reasons (participation of legal.

persons, the value of the gift, the need to register it), such an agreement is subject to mandatory written execution . In addition to the contract itself, other documents confirming the expenses of the legal entity must be drawn up.

When donating in favor of individuals. persons, it should be remembered that paragraphs 2 and 3 of Art. 575 of the Civil Code, the legislator determined the list of persons in whose favor donations are prohibited . Thus, this list includes employees of educational, medical and social institutions, as well as state and municipal employees.

According to Art. 432 of the Civil Code, the only essential condition for a gift is the condition about the object (gift).

In view of this, the deed of gift must contain a detailed description of the car - its make, model, type, color and body number, engine number, as well as other individual characteristics. Ignoring this rule does not allow the deal to be considered concluded.

Let us note that if a citizen receives a car as a gift, he will have an obligation to pay 13% personal income tax on the market value of the donated property, which must be indicated in the document. The objectivity of the indicated cost must be confirmed by documents or by conducting an expert assessment.

When concluding a legal and physical persons promising to donate a car and the subsequent reorganization of the donor enterprise before its fulfillment, in accordance with Art. 581 of the Civil Code, the obligation to execute the transaction passes to the legal successors. At the same time, in the event of the death of the donee, the right to receive the gift does not pass to the heirs.

However, the notary had a different opinion on this matter. She refused to certify this agreement, citing the fact that it was contrary to the law.

In particular, this agreement violated paragraph 3 of Art. 575 of the Civil Code, which prohibits donations in favor of civil servants related to their professional activities. Since the bailiff was a civil servant, and the donation of the car was directly related to his activities, the notary’s refusal was completely legal.

Taxes on gifts from a legal entity to an individual

As you know, when making a donation from an organization in favor of citizens, the obligation to pay taxes arises on both parties to the donation. Thus, since the donation of property is recognized as its sale (Article 146 of the Tax Code), the first place where the value of the property donated to a citizen is subject to accounting is the value added tax (VAT).

An exception to this rule is the case of donations of money - they are not recognized as goods, and therefore their sale is impossible. Please note that organizations using the simplified tax system are not VAT taxpayers (Art.

346.11 NK).

Interestingly, when using the simplified tax system, donation expenses are also not taken into account when calculating the amount of income received.

As for the donee, when receiving a gift from an organization, the tax obligation to pay personal income tax arises only if the total value of gifts received from the organization during the year exceeds 4 thousand rubles (clause

Expert opinion

Zakharov Stanislav Vasilievich

Legal consultant with 7 years of experience. Specializes in family law. Has experience in defense in court.

28 Art. 217 NK).

In this case, income tax is subject to calculation not from the entire value of gifts, but only from the part exceeding 4 thousand rubles.

The tax rate levied on the donee is 13% of the market value of the property (Article 40 of the Tax Code). The objectivity of the tax base must be confirmed by documents or through an expert assessment.

Note that if the organization is a tax agent of the donee individual. person (for example, when donating to an employee), then, according to Art.

226 of the Tax Code, it is the donor who will be obliged to withhold the amount of tax from the donee’s funds. If the donation occurs in cash, then such deduction is made even before the transfer of funds to the donee, if in kind - from the next payments after the donation.

Donation of funds by a legal entity to an individual

It is generally accepted that money is the most common gift item. Their free transfer from the organization to individuals. to a person, is carried out under a written gift agreement (Article 161 of the Civil Code). Please note that failure to comply with the written form may result in the transaction being declared invalid.

When drawing up a contract for donating money, the parties must take into account the condition on the subject (Article 432 of the Civil Code). To account for it, the document must indicate the amount transferred to the individual , as well as the currency in which the gift is made.

When concluding a contract of promise of gift, the donee has the right to refuse to receive funds as a gift. Such a refusal, according to Art. 573 of the Civil Code, subject to writing. If the donor suffers losses associated with such refusal, the donee is obliged to compensate them.

If legal If a person transfers funds related to his business activities free of charge in the last 6 months before declaring bankruptcy, then such donation may be canceled . To do this, it is enough for the creditor to submit a corresponding demand to the court (clause 3 of Article 578 of the Civil Code).

When drawing up such a deed of gift, one should take into account the legislative prohibitions established by Art. 575 Civil Code. Thus, it is prohibited to give money to workers in the social, educational and medical spheres, municipal and government employees - such a gift will be considered corruption.

The legislator does not limit the parties to the maximum allowable amount of gifts to individuals. face of funds. In addition, the agreement cannot provide for the intended purpose of the donated funds. If the need to determine the intended purpose still exists, it is more advisable to conclude a donation agreement (Article 582 of the Civil Code).