How is a gift deed different from a donation?


Apartment donation agreement

The costs of concluding and registering this agreement are paid by the Donees.

9. This agreement is drawn up in five copies, one of which is stored in the Office of the Federal Service for State Registration, Cadastre and Cartography in Moscow, one of which is issued to the parties to this agreement.

Signatures of the parties:

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All situations and services for registration of donation

Giving gifts is sometimes more pleasant than receiving. However, there are some gifts that require appropriate documentation. This may concern, for example, the gratuitous transfer of ownership of an apartment, car, securities or other similar property. At the same time, a deed of gift is drawn up. It confirms the ownership of the donee. The main feature of registering a deed of gift is that this process is completely free of charge, but not before the state.

Let's take a closer look at this, and also figure out whether it is possible to write a deed of gift for an apartment for two people, if they are adults or children and have different or equal shares.

Advantages and disadvantages

Positive aspects of drawing up a gift agreement:

  • ease of compilation;
  • in the absence of other conditions, the transfer of property is completely free of charge;
  • ownership comes the same second as soon as the agreement is registered.

Negative aspects of compilation:

  • if the donee is under 14 years old, guardians or parents sign the contract instead; only citizens over 14 years old can sign;
  • If desired, the contract can be challenged in court, so it is very important to draw it up correctly, taking into account all the requirements of our legislation.

Design features

You can write a deed of gift yourself or with the help of a lawyer. Sample provided. To draw up an agreement yourself, you will need the following information:

  • information about the donor and recipient;
  • subject of the agreement;
  • precisely formulated name, characteristics of the object;
  • documents on ownership of the living space (if an apartment is being registered);
  • signatures of both parties.

The document may indicate the market price.

If it is necessary to write a deed of gift for two, the difference will be that the donor draws up two gift agreements, indicating unequal or equal shares of each donee.

Documentation

Documents required to draw up a gift agreement:

  1. Title documents for property (original plus copy).
  2. Technical and cadastral passport (issued by BTI).
  3. Consent of the donor's spouse, certified by a notary (if there is one).
  4. An agreement signed by all participants.
  5. Extract (valid for only thirty days).

After collecting and preparing all the necessary documents, you should contact the State Register to register your agreement in the Unified State Register, write an application (using the sample) and pay the state fee. Within 11 days, specialists will register everything and issue a supporting document.

Invalidation of a document

Before drawing up a deed of gift for an apartment, many are interested in whether, after signing the document, it is possible to prove its invalidity, especially if the recipients are children or two people with equal shares.

We will indicate cases when a deed of gift may be invalid:

  1. The contract itself was drawn up incorrectly.
  2. Between the signing and registration of the contract, the death of the donor occurred.
  3. At the time of registration and preparation of documents, the donor was declared incompetent.
  4. Lack of written consent of one of the spouses.
  5. There is no right to donate property. For example, when an apartment was given to a minor, parents or guardians do not have the right to transfer it on his behalf.
  6. If the transaction is recognized as illegal (for example, the agreement was drawn up to avoid confiscation).
  7. Treating property in an unworthy manner (only the donor can revoke it).
  8. Death of the donee himself.
  9. If the donor formalizes the transaction at the expense of his company, and then is declared bankrupt.

Donation as a type of gift

Until the transfer of ownership is registered, you cannot dispose of the property specified in the agreement. You need to submit an application and a package of documents to the local office of Rosreestr or send them through the multifunctional center. After this, the donor will no longer be able to cancel the donation of property.

Firstly, the donor has the right to cancel the donation if the donee has made an attempt on his life, the life of one of his family members or close relatives, or has intentionally caused bodily harm to the donor. In case of intentional deprivation of life of the donor by the donee, the right to demand in court the cancellation of the gift belongs to the heirs of the donor (clause 1 of Article 578 of the Civil Code).

Real. It occurs when a gift is transferred for use and disposal to an individual immediately after signing the document.

The employer has the right to cancel the donation or demand the cancellation of the donation in court to one, several or all Donees in the cases specified in Art.

Types and forms of gift agreement: concepts and samples of deeds of gift for an apartment

For the first time, the registrar examines the documents. The second time is to receive a certificate.

Drawing up an agreement will cost more than one thousand rubles. We must not forget about taxes to the state. If the donation is made to non-relatives, then 13% of the cost of housing will have to be paid.

So, the execution of a deed of gift has its own nuances, which should not be forgotten, as this is fraught with consequences. And as soon as the decision to donate is made, in order to protect yourself, you should contact a lawyer for advice and the correct execution of papers.

Gift agreement for several donors sample

Common property, according to clause 2 of Art. 244 of the Civil Code of the Russian Federation, it may be:

  1. Equity (if each of its participants has a specific share in ownership);
  2. Joint or shareless (if the shares of its participants are not delimited, but it is possible to determine them).

It is important to note that the second type of common property can arise only in those cases that are directly established by law, for example, in relation to the common property of spouses who have not delimited their shares by concluding a marriage contract.

Taxation of donations

Tax benefits for donors

Donor is an individual, in accordance with paragraphs. 1 clause 1 art. 219 of the Tax Code of the Russian Federation, has the right to receive a social tax deduction in the amount of the donation made by him. The amount of such a deduction is limited - it can be no more than 25% of the taxable income received for the tax period in which the donation was made.

Example:

In 2021, Victor donated 500,000 rubles to the orphanage. During this year, he earned 1,200,000 rubles, from which his employer withheld personal income tax in the amount of 1,200,000 x 13% = 156,000 rubles.

Victor decided to receive a tax deduction for the amount of the donation, but the tax office refused him - the maximum amount of the deduction due to him was 1,200,000 x 25% = 300,000 rubles.

Victor drew up a declaration taking into account the maximum allowable amount and received 300,000 x 13% = 39,000 rubles in excess tax paid in 2018.

A donor-organization cannot reduce its income by the amount of property alienated by way of donation (clause 16, clause 34 of Article 270 of the Tax Code of the Russian Federation).

Income tax for the recipient of the donation

In accordance with the provisions of Art. 247 of the Tax Code of the Russian Federation, the object of taxation for an organization is the profit it receives. When determining the amount of profit, in accordance with clause 2 of Art. 251 of the Tax Code of the Russian Federation, targeted revenues aimed at maintaining organizations are not taken into account, provided that the transferred assets were used by the organization for the purpose specified in the agreement.

In order to correctly determine the size of the tax base, the recipient of the donation must keep separate records of all income received by him. Income from one’s own activities must be recorded separately from income received as a donation (clause 3 of Article 582 of the Civil Code of the Russian Federation).

House share donation agreement

Features and rules of registration According to the law, the deed of gift is drawn up in writing, in accordance with supporting documents where all the necessary data is entered. Certification of the document by a notary is not required. The contract must include:

  • Title of the document, date and place of execution.
  • Details and passport details of the donor and recipient: passport number, place of issue, registration address.
  • Information regarding the subject of the agreement, description of the share: address, total area of ​​the apartment, area of ​​the share, floor.
  • The agreements confirming the ownership of the document are indicated.
  • Signatures of both parties to the agreement.

If the agreement is concluded between close relatives, then it can be concluded without notarization.

Gift agreement for two recipients

A transaction in which two or more parties participate is called an agreement. The definition of a contract is given in Article 420 of the Civil Code, according to which it is an agreement of two or more persons (citizens) between whom civil legal relations are established. The provisions on two and multilateral transactions apply to any agreement, including donations. Special rules provided for by the Civil Code also apply to the gift agreement.

The parties to a multilateral gift agreement can be several donors and one donee, or one donor and several donees.

In accordance with such a gift agreement, its parties are simultaneously endowed with the corresponding rights and obligations inherent in a real transaction. In the case of concluding a consensual gift agreement, according to which the donor promises to give gifts to two or more persons in the future, at the first obligatory stage, rights appear for all parties to the transaction, and obligations - only for the donor , similar to a bilateral contract of promise of gift.

Donation of property in joint or shared ownership

Important

In conclusion, it is worth paying attention to some nuances that require close attention to the donation of an apartment by shares on the part of both the donor and the recipient. The prospect offered today to draw up such an agreement for determining shares and donating a share in an apartment on your own often requires good knowledge of specialized legal terms and knowledge. If any difficulties and nuances arise, the question is “who draws up and where to draw up a deed of gift?” has only one answer: contact specialists and draw up a gift agreement with a notary.

This is especially recommended when drawing up complex gift agreements or mixed gift agreements. Professionals always have a draft agreement at hand for any case and are ready to assist in registering a transaction.

Agreement for donation of a share in the right of common shared ownership of an apartment

The donation should not be associated with any counter-representation on the part of the donee, since if this requirement is violated, the transaction may be declared invalid. Donation is a free transaction. Refusal to execute and cancellation of a donation The donor may refuse to execute a gift transaction if it contains a promise to transfer an item as a gift or to release the donee from a property obligation, in the following cases:

  • if the donor’s life situation (health, family or property status) has changed so much that as a result of the execution of the contract, his standard of living will change significantly;
  • if there are grounds listed below for canceling the donation.

A person who has decided to gratuitously alienate his property has the full right to cancel the donation.

Concept and parties to the gift agreement

A gift agreement is a civil document under which one party, called the donor, gratuitously transfers (obliges to transfer) certain property to another party, called the donee, or releases (obliges to release) the other party from a property obligation. Gratuitousness is the main feature of a gift agreement. Although property, at the same time the very property that is donated, has its own price, its value is not directly related to the legal relations of ownership. A necessary condition for the transfer of a gift from one person to another is that the first person owns the rights to the transferred property .

A gift can be performed either simultaneously with the transfer of a thing or property right (a real transaction), or in the form of a promise to give a gift to someone after a certain period of time (a consensual transaction). In the latter case, the moment of conclusion of the contract does not coincide with the moment of transfer of the gift to the donee. The legal relationship between the donor and the donee under a real and consensual gift agreement differs from each other . The rules and regulations of the Civil Code mainly govern either one or the other transaction.

However, in some cases, a deed of gift may contain a counter-obligation to the donee, which will not discredit the transaction.

On the one hand, this gift agreement seems to contain a counter-provision to the donee. But on the other hand, the donor does not receive anything new from their performance of this duty. It can be assumed that the rights that, according to the agreement, remain with the donor, are simply not part of the gift. From the above example, it follows that a deed of gift can be bilaterally binding, reciprocal, but at the same time gratuitous .

This sign of donation, relating it to contracts, is essential . Without acceptance of the gift by the donee, the donation as a transaction will not take place, and the agreement will be considered not concluded.

Other features arising from the gratuitous nature of the contract in question are:

  • reduction of the donor's property;
  • accordingly, its increase in the donee;
  • the donor's intention to give.

All these features of a gift agreement are interrelated, and regardless of the importance of one or another, they are necessary for the gift to be considered a valid transaction.

The validity of a deed of gift is also affected by the legal capacity and capacity of its parties. Thus, the law provides for the opportunity to make a gift and be a recipient of almost all subjects of civil law. They can be individuals and legal entities, as well as the state itself, its subjects and municipalities. However, for some of them there are prohibitions and restrictions in the legal relationship of donation on one side or the other.

Apartment share donation agreement

Info

Moscow, Bolshaya Akademicheskaya str., 43, building 2, apt. 23, hereinafter referred to as the “Donee”, on the other hand, have entered into this agreement for the donation of a share in the right of common shared ownership of an apartment as follows: 1. The Donor transfers as a gift to the Done , and the Donee as a gift from the Donor accepts 1/2 share in the right of common shared ownership of the apartment located at the address: Moscow, st. Fomicheva, 4, apt. 82, consisting of () rooms with a total area of ​​44.7 (forty-four point seven) sq.m., living area of ​​29.5 (twenty point five) sq.m.

2. 1/2 share in the right of common shared ownership of the apartment belongs to the Donor under the right of common shared ownership on the basis of the agreement for the transfer of residential premises into ownership dated June 17, 1992 No. 082710-000499, certificate of ownership of the dwelling No. 0105965. 3.

Sample contract for the donation of an apartment from two owners sample | Nizhny Novgorod

You can stick to the following sample. It is the most versatile.

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Apartment donation agreement (sample)

City __________, nineteenth of March two thousand and thirteen.

We, Last Name First Name Patronymic, “___” __________19__ year of birth, place of birth _________________, gender male, passport of a Citizen of the Russian Federation 00 11 223344, issued __________________________ DD.MM.YY, subdivision code 123-456, living at the address: city _______, Street, house, flat ____,

And

Last name First name Patronymic, “___” __________19__ year of birth, place of birth _________________, gender female, passport of a Citizen of the Russian Federation 00 22 223344, issued __________________________ DD.MM.YY, subdivision code 123-456, living at the address: city _______, street __________ , house ____, apartment ____,

collectively hereinafter referred to as the Donors, on the one hand,

And

Last name First name Patronymic, “___” __________19__ year of birth, place of birth _________________, gender male, passport of a Citizen of the Russian Federation 11 22 334455, issued __________________________ DD.MM.YY, subdivision code 654-321, permanently residing at the address: city _______, street __________, house ____, apartment ____, hereinafter referred to as the Donee, collectively referred to as the Parties, have entered into this agreement as follows:

1. Donors, by mutual agreement, transfer free of charge to the Donee an apartment located at the address: ___________________ region, (republic, territory, other subject of the Russian Federation), city __________________, street _________________, house ______, apartment ______, hereinafter referred to as the Apartment.

2. The recipient accepts the Apartment as a gift from the Donors.

3. The apartment consists of 1,2,3,4. (Number in words) living rooms, balcony, kitchen, bathroom, located on the _________ floor, has a total area of ​​10.3. (Ten point three) square meters, including a living area of ​​7.3 (Seven point three) square meters.

4. The apartment is owned by the Donors on the basis of the Certificate of Housing Ownership No.___ dated DD.MM.YY, and was transferred to the Donors in the manner of privatization under the Apartment Transfer Agreement No.___ dated DD.MM.YY.

5. The apartment is considered transferred to the Done from the moment of signing this agreement.

6. The Donee receives a share in the right of common ownership of common property in an apartment building to the extent that belonged to the Donors.

7. This agreement is considered concluded from the moment it is signed by the Parties.

8. The costs of state registration of the transfer of ownership are paid by the Donee.

9. From the moment of state registration of the transfer of ownership, the Donee acquires ownership of the Apartment and assumes responsibilities associated with the operation of the Apartment, bears the costs of maintaining the common property of the apartment building in accordance with the rules and regulations in force in the Russian Federation.

10. At the time of concluding this agreement, the Apartment is not alienated to anyone, not mortgaged, is not in dispute or under arrest (ban), is not leased, and is free from the rights and claims of third parties.

11. At the time of concluding this agreement there are no persons registered in the Apartment; there are no persons permanently or temporarily residing in the Apartment; There are no third parties who have the right to use the Apartment in accordance with the current legislation of the Russian Federation.

12. The Donors and the Donee confirm that their legal capacity is not limited; are not under guardianship, trusteeship, or patronage; due to health reasons, they can independently exercise and defend their rights and fulfill their responsibilities; do not suffer from diseases that prevent them from understanding the essence of the contract being signed and the circumstances of its conclusion, that they do not have circumstances forcing them to enter into this contract.

13. Donors are in a registered marriage.

14. Contents of the articles of the Civil Code of the Russian Federation, namely: Article 161 (Transactions made in simple written form), Article 209 (Content of the right of ownership), Article 223 (Moment of emergence of the right of ownership of the acquirer under the contract), Article 288 (Ownership of residential premises), Article 292 (Rights of family members of the owners of residential premises), Article 450 (Grounds for termination and amendment of the contract), Article 551 (State registration of the transfer of ownership of real estate), Article 572 (Donation agreement), Article 573 (Refusal of the donee to accept gift), Article 574 (Form of donation agreement), Article 575 (Prohibition of donation), Article 576 (Restriction of donation), Article 578 (Cancellation of donation); as well as articles of the Housing Code of the Russian Federation: Article 30 (Rights and obligations of the owner of residential premises), Article 38 (Acquisition of a share in the right of common ownership of common property in an apartment building when purchasing premises in such a house) The Donors and the Donee know.

15. This agreement contains the entire scope of agreements between the Parties in relation to the subject of this agreement, cancels and invalidates all other obligations or representations that may have been accepted or made by the Parties orally or in writing before the conclusion of this agreement.

16. In everything that is not provided for in this agreement, the Parties are guided by the current legislation of the Russian Federation.

17. Any changes and additions to this agreement are valid provided that they are made in writing, signed by the Parties and registered in the prescribed manner.

18. This agreement may be terminated in the manner prescribed by law before registration of the transfer of ownership to the Donee.

19. This agreement has been drawn up in three copies, one of which is kept by the Donors, the second by the Donee, and the third by the Department of the Federal Service for State Registration, Cadastre and Cartography for the subject of the Federation.

Donors Last Name First Name Patronymic signature

Last name First name Patronymic signature

Donee Last name First name Patronymic signature.

Agreement for donating a share of an apartment to a relative. sample

Complex agreements also include options for donating part of the common property to an apartment where there are several owners, but certain shares strictly fixed in the floor plan are not allocated. In this situation, a donation agreement for a share involves obtaining consent to the donation from all owners. Those who intend to include numerous additional conditions in an agreement on the gratuitous transfer of a share of property are recommended to enter into a mixed agreement for determining shares and donating a share in the apartment.

And it is as convenient as possible when formalizing the legal right of the donor to retain the right of lifelong ownership and ownership of his square meters. This possibility is provided for in Article 421 (“Freedom of contract”) of the Civil Code of the Russian Federation. A mixed agreement recognizes all agreements included in the document being signed as establishing rights.

Sample agreement for the donation of a share in the right of common shared ownership

If the age of the donee is more than 14 years, but the age of majority has not been reached, then the donee signs the document himself, but always in the presence of a legal representative. The latter has the right to issue a power of attorney, and then all actions to complete the transaction will be performed by the authorized person. How to draw up a donation agreement for a share in an apartment? You can prepare a deed of gift at home. And bring the notary a ready-made document with all the nuances that concern you personally and must be taken into account in the contract. In order to correctly draw up a document, you need to know which items must be included.

  1. First, indicate the full name of the donor and his representative, if there is one, then the full name of the donee and his authorized representative.

Donation agreement for several objects

  • Is it possible to make a gift to a second owner? What restrictions are there?
  • How to donate a share in an apartment to one of the owners?
  • Procedure if there are two donees and a sample agreement
  • Documents on the topic of the article

Is it possible to make a gift to a second owner? What restrictions are there? The second owner of the property has the same rights to it as the donor. Many people have a question: is the consent of a co-owner required when registering real estate as a gift?

After all, when selling, an integral condition is the permission of the shareholders. ATTENTION! Donation is in the nature of a gratuitous transaction.

Registration of donation of a share in an apartment

There is currently no requirement to have it drawn up by a notary. A written contract must contain mandatory clauses that will have to be included in its composition:

  1. Date and time of conclusion.
  2. Personal data of the parties (full name, citizenship, marital status).
  3. Passport details of the parties.
  4. SNILS data.
  5. Maximum information about the apartment, including area and number of rooms.
  6. Exact full address.
  7. Data on title documents.
  8. Personal signatures.

A simple written form of a donation agreement for a share of an apartment cannot contain any compensation conditions. A sample form and an example of filling out the contract can be found below. A complex real estate gift agreement may include several agreements. For example, a gratuitous agreement for the donation of square meters and a lifelong maintenance agreement.

The procedure for donating a share of an apartment in the presence of another owner


Donation is a gratuitous type of transaction . This is due to an indispensable condition - the second party does not transfer absolutely any valuables to the first. The Civil Code stipulates that the consent of other owners is necessary when alienating property for a fee. Therefore, donation in our case does not fall under the obligation to obtain the permission of the co-owners of the property.

How to donate a share of an apartment in common joint property?

    Come to a notary office to prepare an agreement. Transactions with shares are subject to mandatory certification by a notary (find out more about how to draw up a deed of gift and whether it is possible to do without a notary here).

You should take your passports and existing documents for the apartment with you. The co-owner does not participate in the transaction, his signature is not needed anywhere. To complete the procedure, you may need permission from the donor’s spouse to alienate the part, also notarized.

It will be needed if two conditions are met simultaneously:

  • At the time of acquisition of the property, the donor was legally married.
  • The donor received his right on a reimbursable basis (purchase and sale, barter).
  • Go to the MFC department or the cadastral chamber. There you submit the package of documents you prepared to the employee.
    When accepting documents, an employee of the institution creates an application for the transfer of rights from the donor and the emergence of rights from the donee.

    You submit the original documents for examination.

  • The processing time for documents with a notary mark is 3 business days. As a result, each party will receive a deed of gift with a Rosreestr stamp, and the donee will receive an extract from the Unified State Register of Real Estate, in which he will be listed as the owner.
  • Thus, the answer to the question “Is it possible to donate part of the apartment to another owner?” seems obvious: “Yes, you can.”

    Current legislation does not contain any restrictions regarding who can transfer their property.

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