Donating a car between relatives: do you need to have the deed of gift certified by a notary, how to formalize it

Car donation agreement registration

There are some conditions that make a gift possible or impossible.
The first thing required to conclude an agreement is that the current owner of the car has proof of ownership. When donating, it is often useful to check whether the car is under arrest or stolen. This method of transferring property is classified as free, so the owner cannot demand any payment or service for the transferred vehicle. Taking into account the provisions specified in the regulations, in order to draw up a gift agreement, a written document must be drawn up. The car is deregistered, after which signing takes place, and if necessary, a notary certifies a copy of the document. Also, when transferring ownership, a tax is paid, which is 13% of the price of the car, if the recipient is not a close relative.

To register a transaction regarding a vehicle received as a gift, you will need to provide:

Passports;
OSAGO policy;
Vehicle registration certificate;
If the donee or donor is a loved one - a document confirming family ties;
Agreement;
A receipt for the fee (not relevant if a close relative is involved in the agreement).

Car donation agreement between close relatives sample 2018

The section on civil legal relations is relevant for many people. The Civil Code states that a donation is not formalized between two legal entities. However, it is not excluded that a contract can be drawn up for a physical and legal entity, between two physical entities, and even when a close person is a party to the transaction. However, for organizing a deed of gift for a car for a person who is close to the donor, more favorable conditions are provided.

Such a transaction is drawn up during a visit to a notary or independently. Unlike ordinary arrangements, when a close relative enters into the transaction, tax can be avoided. When collaborating with a citizen who is not considered a close relative, a tax return is also submitted to the notary. When a close relative submits the contract to the notary, this is not required.

To register a gift between relatives, a standard gift document template is used. The form contains the passport details of the relatives and information about the time and place of the agreement. Next, you need to describe the object that becomes the gift. The car model, production, engine numbers, and color are indicated here. The text also includes information that says it will go with the car, for example, documents, replacement tires, etc.

Transfer acceptance certificate

The transfer document is not required for donation, and indicates the receipt of the movable asset by the new owner. It is advisable to draw up such a document in order to avoid possible disputes about the technical and other characteristics of the transferred machine. The act specifies:

location of the vehicle, method of transmission;
model, make, body number, other characteristics of the car;
the shortcomings of the product that could affect its operation are taken into account;
a list of accompanying items that are transferred along with the machine is indicated.

The paper is sealed with the original signatures of the parties.

FAQ

Car purchase and sale agreement
Donating a car several years ago became one of the most popular vehicle transactions. But the widespread practice of conducting such transactions does not reduce the number of questions that donors and recipients have.

Is it possible to cancel a deed of gift?

Often, after completing a gift transaction, one of the parties decides to cancel the transaction for a variety of reasons. The legislation regulates this issue in detail and provides for a certain procedure for cancellation.

The deed of gift can be canceled if either party wishes to do so in an indisputable manner, that is, without going to the courts, but only until the state registration of the change in the owner of the car. In all other cases, to cancel, you will need to go to court, and for the judicial procedure you will need to prove the presence of one of the following circumstances:

The gift was made in a state of delusion or under duress;
The donee caused harm to the donor or his relatives;
Incapacity of one of the parties;
Violation of the procedure for registering a gift, including an incorrectly executed agreement.

In addition, the provisions of the Civil Code of the Russian Federation on the invalidity of transactions apply to the cancellation of the deed of gift. The applicant can be either the donor or any other interested person, such as a guardian.

Practice shows that a significant number of gift agreements, especially between close relatives, are canceled on the grounds that the transaction is sham. Many debtors try to save their property from seizure and formalize a donation of a car, but for creditors and bailiffs such actions are not a secret, therefore, if there is sufficient evidence, the donation transaction is canceled by the court. Most often, donations between relatives, as well as transactions made during legal proceedings and during enforcement proceedings, are subject to cancellation.

Is it possible to donate a car while keeping the license plates?

There are situations when the donor or recipient wants to keep the state license plates on the car. Currently, donating a car between close relatives while keeping the number is quite possible. Let us immediately note that the donor does not have to deregister the car before presenting it as a gift. The donee is obliged to re-register the car within ten days. As part of this procedure, he can declare his desire to keep the previous license plates (in the absence of an application from the previous owner to retain the numbers, traffic police officers will leave them).

Is it necessary to have a gift deed certified by a notary?

As noted above, notarization of a car donation is used only at the request of the parties. In all other situations this is not required. When contacting a notary, it should be taken into account that when making a gift between citizens who are not close relatives, a preliminary assessment of the value of the car being donated will be required, as a result of which one of the parties to the transaction will be forced to bear the costs of the services of an appraiser, as well as pay for notary services, the amount of which determined based on the estimated value of the car.

Agreement to donate a car to a relative and a stranger - what is the difference?

It is much easier to give a car to a relative than to a stranger. From the donor's point of view, the difference is insignificant. For the donee, such a transaction has a number of differences, which in most cases are associated with additional costs in connection with receiving a gift. The recipient, who is not a member of the circle of close relatives, must pay a tax on the cost of the car, have the car appraised and pay an increased amount for notary services.

Therefore, donating a car is the best option for relatives. In all other cases, it is better to resort to a regular purchase and sale transaction.

Is it possible to give a car purchased during marriage without the consent of the husband?

If the court sides with the woman and declares the transaction invalid, violating the norms of Russian legislation, the buyer will be obliged to return the property to the previous owners.

The former spouses will decide how to dispose of it in the future. The buyer is the most affected party; he will be obliged to compensate the seller's wife for legal costs.

name of the judicial authority;
personal data of the defendant: full name, place of residence, date of birth;
personal data of the plaintiff;
document's name;
date of divorce and place;
information about the vehicle: make, model, year of manufacture, engine number, body number, license plate number, date of purchase;
information about the owner of the car;
estimated value of the car.

Is it possible to give a car without the consent of the spouse?

A transaction made by one of the spouses to dispose of the common property of the spouses may be declared invalid by the court on the grounds of lack of consent of the other spouse only at his request and only in cases where it is proven that the other party to the transaction knew or should have known about the disagreement of the other spouse to complete this transaction.

Evgenia is right) ) give money to your mother and let her give you a car) ) if you trust, you can ask a friend) right now there is no shame in doing anything to protect your legal rights, so don’t hesitate to modestly blush and lower your eyes in front of your spouse. In the process of divorce, people sometimes show themselves like this, that you should always be protected in advance. then the nerves are intact.

Is spousal consent required when selling a car during marriage?

Thus, if one spouse owned a personal car that was in poor condition before marriage, and then it was repaired during the marriage, resulting in a significant increase in its value, the other spouse can claim a share of the title to that car.

draw up a voluntary agreement on the basis of which the property of the spouses will be divided;
file a lawsuit to resolve this issue;
if during the trial the spouses were able to find a compromise, they sign a settlement agreement, which the judge has the right to satisfy;
if within 3 years none of the spouses has applied to the court for the division of property rights, accordingly, the actual division of property between them suits everyone and is not subject to further challenge.

Can a husband transfer a car purchased during marriage to his mother without his wife’s consent?

What is the necessary evidence of the invalidity of the transaction? My husband's mother has all the documents for the car. She won't give them to me.

I found out about this situation by chance when I looked at my husband’s license, where it says that the owner of the car has been his mother for a month now.

I have an act of acceptance and transfer of the car, this is an annex to the purchase and sale agreement. when my husband bought a car.

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Natalya, you have the right, but to file a claim in practice, you need to correctly draw up an application to the court. Moreover, make a number of specific statements and petitions so that the court does not leave your claim without progress or refuse to satisfy it at all.

Is it possible for a husband to sell a car and does he need the consent of his wife?

Therefore, before paying the fee, which ranges from 700 rubles, if the wife claims compensation in the range of 20,000 – up to 60,000 rubles, if the claim is filed for an amount of more than 1 million, you need to consider the legality of your own actions, on which the court’s decision depends on lawsuit

When and under what conditions did the car become the property of the husband?
For what reasons of a property nature does the spouse believe that she has the right to claim the share from the sale of the car indicated in the claim.
The circumstances of the sale of the car by the husband: did he coordinate it with the plaintiff, did he offer (transfer) her a certain amount of money from the transaction.
Evidence of the validity of the claim, which confirms that the car is joint property.
Mandatory testimony before the court that the defendant knew that the spouse was against the sale of the car and that his actions infringed on the legitimate interests of the plaintiff.

Taxes

What does a 2021 car purchase agreement look like?

The issue of taxation depends on several circumstances. The absence of family ties requires you to pay personal income tax for receiving a vehicle.

The observance of the procedure for transferring a gift between relatives excludes such a duty to the state. Participants in such legal relations include:

spouses;
parents and children, including adopted children;
Grandmothers and grandfathers;
grandchildren and granddaughters;
sisters and brothers, full and half.

Uncles, aunts, nephews, cousins, and more distant relatives are not subject to the rule. They pay personal income tax in the general manner. If the car was owned for less than three years, taxes in connection with the acceptance of the vehicle as a gift.

It is the 36 months preceding the conclusion of the transaction that are taken into account. Accordingly, a correctly calculated period helps preserve the family budget.

Pitfalls of the gift agreement

Heater for car from cigarette lighter

Regardless of who you are giving the car to, it is best to have the transaction notarized. The law does not oblige the gift transaction to be certified by a notary, but it is best to do this to carry out a legal transaction. The essential terms of the gift agreement do not include the cost of the car; it is advisable to include this in the agreement. After all, the more informative your contract, the more correct and safer it is for each party. If you are married, then before donating your car you must obtain the consent of your significant other. If it is not there, then the contract can be declared invalid if the spouse goes to court. The giving process is very similar to the usual gift giving process.

But there is no need to confuse these two things, because donation is a legally significant transaction, and this issue must be approached very carefully. It is important that each party to the contract has full legal capacity, otherwise the transaction must be conducted on behalf of the guardian. The car will not be able to transfer ownership to the donee if it was not previously registered in the name of the donor.

Step-by-step instructions for donating a car

The algorithm for transferring rights to the person to whom the gift is given is as follows:

we notify the recipient and obtain his consent to accept the gift;
We collect the necessary documents (more on this in the next section);
We discuss the specifics of the transaction and draw up an agreement;
if desired, contact a notary office;
we contact the state traffic inspectorate and register ownership (within ten days);
We receive title papers.

Giving and paying taxes

You can read everything about taxes when donating vehicles in our article.
As you know, the donation process is accompanied by the payment of tax on the donated car. In this case, the tax is 13% of the cost of the car. Also, it is not the donor, but the donee, who is obligated to pay the tax.

For example, the cost of a car according to the deed is 150,000 rubles, the tax is 13% of the cost of the car, therefore, the donee must pay a tax in the amount of 19,500 rubles.

In order to make this payment, the donee is required to provide a tax return, unless he is a close relative of the donor.

If the recipient decides to sell the received car, but 3 years have not passed since the signing of the contract, then the seller will have to pay another tax to the state in the amount of 13% of the amount received after selling the car.

Gift to a close relative

The only exception to the gift process is a gift to a close relative. So, for example, in this case the donee is not required to pay a tax of 13%.

If the gift occurs between the following people, then the gift will not be subject to tax:

Husband wife.
Parent – child.
Grandmother or grandfather - grandson or granddaughter.
Adoptive parent – adopted person.
Brother (sister) – sister (brother), even if they have the same parent.

This means that in order to become the owner of a car, the recipient only needs to sign an agreement, collect all the necessary documents and re-register the car in his name and receive new documents for the car. But some people, having learned that the rules for giving gifts to close relatives are slightly different, begin to search on the Internet for a form of agreement for donating a car between relatives. But we assure you that there is no such form, and even relatives transfer things to each other under a general gift agreement.

How to re-register a car to a close relative without using a sales contract? Get legal advice.

Tax return

If you are not a close relative of the donor, then after receiving the car you must fill out a tax return and make a payment of 13% of the cost of the car.

A tax return is a document filled out by a taxpayer notifying the tax authority of the income they have received that is subject to tax.

Gifting to distant relatives and third parties

If you are a distant relative or just a friend of the donor, then be prepared to pay tax to the state on the vehicle received. And the following gift scheme will be taxed, because these people are distant relatives of each other:

Father-in-law (mother-in-law) - husband.
Father-in-law (mother-in-law) - daughter-in-law.
Stepfather (stepmother) - stepdaughter or stepson.
Aunt (uncle) – nephew or niece.

If you want to avoid paying tax, then it is advisable to use not a gift agreement, but a purchase and sale agreement, or take a longer route - enter into several gift agreements between close relatives in order to reach the desired recipient without tax.

For example: A daughter-in-law wants to give a car to her husband's father. But they are distant relatives and, therefore, the father-in-law will be required to pay tax. In this case, you can do the following: the daughter-in-law gives her car to her husband, and the husband gives the car to his father.

Transaction cost

As mentioned above, despite the fact that donation is a gratuitous transaction, the recipient will still have to incur some expenses. It is impossible to say the specific cost of the transaction; it depends on several factors:

Tax payment is 13% of the cost of the purchased car.
Replacement of vehicle STS – 500 rubles. Through the State Services website – 350 rubles.
Issuance of a new MTPL policy. This depends on the territorial characteristics and your car, since in each region the OSAGO coefficients are different, and the cost of insurance directly depends on them. Also, when issuing a policy, the characteristics of the car are taken into account; the principle “the cooler the car, the more expensive the insurance” works here.
Making changes to the PTS – 350 rubles. Through the State Services website – 245 rubles.
If the issuance of a new PTS is required, then this service will cost 800 rubles, and through State Services - 500 rubles.
If your new car requires new license plates, then you will have to pay another 2,000 rubles.

Is it necessary to register with a notary and how much does it cost?

It is not necessary to register a gift deed with a notary if everything is written correctly. However, if the parties wish, they have the right to notarization. Moreover, the process is mandatory for both parties.

The decision to certify must be justified by the possible need for legal protection subsequently. The fact of the legality of the concluded transaction can be challenged, for example, by a relative - son, daughter, spouse. And then a simple written form is a reason to doubt the legal correctness of the document.

Individuals use the public service of a notary for a number of reasons:

Certification on behalf of the state guarantees the absence of attacks on property.
A notary is an independent person and, accordingly, has no personal interest.
Any action of a notary is regulated by law.
Certification involves checking the will and capacity of persons, and explaining the legal consequences.

The cost of such services is calculated as a percentage.

How to issue a deed of gift for a car

A deed of gift, like any other civil law agreement, is regulated by the norms of the Civil Code of the Russian Federation. In Art. 572 of the Civil Code of the Russian Federation, donation is understood as a gratuitous transfer of property or a promise to transfer from one person to another, verbally or in writing. Based on clause 2 of Art. 574 of the Civil Code of the Russian Federation, a car can be donated only under the condition of a written agreement, since the market value of the vehicle exceeds 3 thousand rubles. Also, the deed of gift will be the basis for registration.

A deed of gift for a car is a document indicating the gratuitous transfer of ownership of a car to another person. Gift deeds are popular among many car owners. Drawing up a contract follows a simplified procedure compared to drawing up a purchase and sale agreement. And reducing the tax burden for the recipient relative is a big advantage. Instructions for preparing a deed of gift for a car:

Step 1. Removing the car from the traffic police register

To deregister a vehicle, you must submit an application and the following documents to the traffic police:

owner's passport;
registration certificate;
certificate of payment of the loan, if the car was purchased using loan funds;
car insurance policy;
numbers;
notarized permission for the transaction if the car is jointly owned.

This is a list of documents for a donor who is an individual. For organizations, the list is supplemented by the charter, tax identification number, withdrawal order and power of attorney for the authorized person.

Step 2. Execution of a gift agreement

The donation agreement for transport is drawn up in free form. It is not necessary to obtain notarization of the deed of gift. This may be done at the request of the participants to ensure accuracy of the design.

Step 3. Vehicle registration

Since the law requires mandatory registration of the car, the donee is obliged to provide a deed of gift to the traffic police and register the car in his name.

Any capable individual and legal entity can donate a car. And the recipient of the gift can only be a citizen, even a minor. In this case, the deed of gift is signed by the legal representative of the donee.

There are cases in the Civil Code of the Russian Federation when it is impossible to formalize a deed of gift:

the transport was seized;
the car was purchased on credit, which has not yet been paid off;
vehicles are collateral;
the donor is a minor or incapacitated;
donee is a legal entity;
the donor belongs to the list of persons who are prohibited by law from giving gifts worth more than 3 thousand rubles.

This list is exhaustive and all restrictions on donations are contained in Art. 575 of the Civil Code of the Russian Federation.

List of documents

To prepare a deed of gift for a car, you should prepare the following package of documents:

passports of the parties to the transaction;
PTS;
a certificate stating that the car is not stolen and there are no restrictions on registration actions in the State Register;
insurance contract;
receipt of payment of state duty;
written consent of the spouse to draw up a car donation agreement.

Before registering, recipients may additionally need to undergo a technical inspection.

Sample deed of donation for a car

It is allowed to draw up a car donation agreement in simple written form, in 2 copies. However, there are certain requirements for its structure.

The agreement must include the following information:

name of the deed of gift;
place and date of compilation;
details of the parties - full name, passport information, address;
information about the car;
procedure for providing a car under a deed of gift;
details of the donor and recipient;
signatures of participants.

What is the price?

The cost of registering a deed of gift for a car depends on the willingness of the parties to have it certified by a notary. Notary services are priced differently in each region - at least 200 rubles. You can contact a lawyer to draw up an agreement, then you will additionally need to pay for his services - from 1500 rubles.

Further costs will be associated with vehicle registration actions:

issuance of a new STS – 500 rubles;
changing information in the PTS – 350 rubles;
vehicle registration with provision of new license plates – 2000 rub.

The size of the state duty is the same for each region.

A donated car has some tax features that depend on the status of the recipient. If the car was gifted to a close relative specified in Art. 14 of the RF IC, then according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, tax is not paid. There is a nuance to this point. If the donated car is sold within 3 years from the date of receipt, the recipient must pay a tax of 13% of the car’s market value. If the donee is any other citizen who is not a relative, then the gift is in any case subject to taxation.

Is it possible to “change your mind” about giving?

It happens that the donor, after registering the car, wants to return it back.
The deed of gift can be declared invalid. However, there must be compelling reasons for this. Let's name the main ones.

If the written approval of the second spouse has not been obtained for the donation, provided that the vehicle is joint property. We are talking only about legally married people; this requirement does not apply to “common-law” husbands and wives.
In situations where, after signing the agreement, the donor is declared incompetent by a court decision. In this case, it is necessary to prove that at the time of signing the papers he was not able to evaluate his actions.
The court may recognize an imaginary agreement at the request of the bank if the car was purchased using credit funds.
When the donor signed a document while under the influence of alcohol or drugs, or under the influence of a threat or bad faith of the other party. The above circumstances will have to be proven in court with the presentation of evidence, for example, two witnesses to the drawing up of the contract.

This list is not closed; the transaction may be canceled for other reasons, but only during the trial.

Attention! Registration of a deed of gift for a car is a legal way of transferring it to a new owner, and if all rules are followed, it allows you to avoid paying taxes in the event of a transaction between close relatives.

Where is the contract valid for?

When drawing up a deed of gift, you should contact a notary or draw up an agreement yourself. The registration of the car itself takes place at the State Traffic Safety Inspectorate; a declaration must be submitted to the tax office.

State duty - tax and its features

The amount of state duty payable varies:

for individuals – 200 rubles;
for legal entities – 600 rubles.

Registration of a car in MREO: 300 rubles – a new certificate for the car, 200 rubles – entering new data. If you are going to give a car to a close relative, then the gift item is not subject to tax. Close relatives include:

parents and their children;
adoptive parents and adopted children;
brothers and sisters;
spouses.

Otherwise, when making a donation, you will need to pay a tax of 13%. Example: the estimated cost of a car is 600 thousand rubles, then the tax will be 78 thousand rubles. Therefore, if you are not a close relative, it is more advisable to draw up a regular purchase and sale agreement. In this case, the seller pays the tax, but it may be significantly less. And if the car was owned for more than 3 years, then it is not subject to tax.

How to re-register a car under a gift agreement for free?

How to re-register an object to a new owner? The registration procedure is as follows:

first they draw up a deed of gift;
register it with a notary, a fee is paid;
information about the new owner is entered into the registration certificate;
Finally, the car is re-registered with the traffic police at the recipient’s place of residence.

There is a change of owner with the deed of gift.

Judicial practice in resolving controversial issues

If the deed of gift was drawn up in writing, then the refusal of the object of the gift must also be drawn up in writing. In addition, the recipient is obliged to visit the notary and put the appropriate mark. It is possible to draw up an agreement by power of attorney, but it must be special - giving the authority to sell and donate.

In addition, you can cancel the donation before the transfer of the object - to do this you need to make a verbal refusal to accept the car. In case of registration of a deed of gift, you should print out and execute a written refusal of the received movable property.

Pros and cons of deed of gift

Donation as a legal process is regulated by the Civil Code and refers to a standard example of a civil transaction. If we consider the advantages:

sufficient simplification of the procedure for registration and transfer of property;
no need for notarization of the transaction;
quick registration of the rights of the new owner of the car;
no need to pay taxes for close relatives;
the opportunity to give a car even to a minor or a stranger;
the recipient does not have any obligations to the donor.

Minuses:

the need to pay tax if the recipient of the transaction is not a close relative of the donor. Even your own aunt is obliged to pay 13% of the nephew’s gift;
low probability of challenging the transaction;
there are few opportunities for the recipient to use the car in the future.

Car donation agreement

Gor. Moscow, Moscow region, Russian Federation Tenth of February two thousand ____________________

We, ALEXANDER VASILIEVICH ZINCHENKO, born December 12, 1972, passport 02 02 022220, issued by the Moscow police department on February 22, 2002, department code 222-020, residence: Moscow, st. Proletarskaya, house No. 139, bldg. "A", sq. No. 17 and VARVASHTYAN ANDREY ANDREEVICH, born 13/23/1983, passport 03 03 339933, issued by the city police department. Moscow 12/31/2002, subdivision code 332-023, residence: city. Moscow, st. Internatsionalnaya, house no. 38, apt. No. 84 have entered into this agreement as follows:

I, ALEXANDER VASILIEVICH ZINCHENKO, gave ANDREY ANDREEVICH VARVASHTYAN a VAZ21093 car, registration number ____________, identification number XTA214944Y2544944, manufactured in 1999, engine model VAZ21083 No. 5745551, chassis No. N/U, body No. 258 5556, registered with the traffic police of the _______________ district mountains Moscow.
The specified car belongs to ALEXANDER VASILIEVICH ZINCHENKO on the basis of a vehicle passport 77 KM 577871, issued by the MREO STSI Traffic Police Department of the Internal Affairs Directorate of the city. Moscow 12/12/2002, vehicle registration certificate 77 KE 378317, issued by the MREO traffic police department of the city police department. Moscow December 12, 2002
I, ANDREY ANDREEVICH VARVASHTYAN, accepted as a gift from ALEXANDER VASILIEVICH ZINCHENKO the car specified in clause 1 of this agreement.
The donated car is valued by the parties at 15,000 (fifteen thousand) rubles.
Before signing this agreement, the donated car has not been sold to anyone, has not been pledged, is not in dispute and is not under prohibition (seizure), which is confirmed by the Donor.
Contents of Art. 209, 223, 572, 574, 578 of the Civil Code of the Russian Federation is known to the parties (if through a notary, then the phrase will be: “explained by the notary”).
The agreement comes into force after signing and transfer of the car and from the moment of its state registration.
The costs of concluding this agreement are paid by ALEXANDER VASILIEVICH ZINCHENKO.
This agreement is drawn up and signed by the parties in two copies, one for each of the parties (if through a notary, then the phrase will be: - “one of which is kept in the files of the notary office of the notary district of the city of Moscow, Moscow region of the Russian Federation, at the address: Moscow , Krasnaya St., 7, and the second copy is issued to the donee.

The text of this agreement was read aloud by the notary.

SIGNATURES: ____________________ ____________________

mountains Moscow, Moscow region of the Russian Federation, two thousand ________________. This agreement is certified by me, ________full name___________, a notary of the notary district of the mountains. Moscow, Moscow region, Russian Federation. The agreement was signed by the parties in my presence. The identity of the parties has been established, their legal capacity, as well as the ownership of the alienated car gr. Zinchenko, checked.

This agreement is subject to registration with the traffic police of the Moscow region.

Registered under register No. _____________

Collected at the rate - _____________ (by agreement of the parties on the basis of Part 2 of Article 22 of the Fundamentals of the Legislation of the Russian Federation on Notaries dated 02/11/1993 and on the basis of Clause 39 Part 2 of the Instruction of the State Tax Service of Russia “On the application of the Law of the Russian Federation “On State Duty” dated May 15, 1996 No. 42).

NOTARY ___________

When receiving a car by inheritance or as a gift, the taxpayer does not incur the costs of its acquisition and upon the sale of the said property, he generates income subject to taxation. Moreover, if there are no expenses for the acquisition of the specified property, the taxpayer has the right to claim a property tax deduction provided for in paragraph 1 of Article 220 of the Tax Code of the Russian Federation.

Property tax deductions for the sale of property are provided when the taxpayer submits a tax return to the tax authority at the end of the tax period. Moreover, by virtue of Article 228 of the Code, taxpayers who received income from the sale of property, with the exception of cases provided for in paragraph 17.1 of Article 217 of the Tax Code, are required to submit a corresponding tax return to the tax authority at their place of residence.

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Tax issues in the process of donating a car

The transaction of donating a car is not subject to taxation if it is carried out between close relatives, which include:

legal spouses;
children and parents;
adoptive parents and adopted persons;
grandfathers and grandchildren, grandmothers and granddaughters;
sister and brothers.

When concluding a gift agreement between relatives who are not close (aunts, uncles, cousins, nephews and nieces, etc.), you will have to pay 13% income tax on the assessed value of the car. To confirm the degree of relationship, you must submit relevant documents containing this information (marriage certificates, birth certificates, passports with marks in special sections, etc.).

A special feature of the right to own a gifted car is that the recipient will not be able to sell it without paying a 13% tax for 3 years after receiving the gift. Only after 36 months of own operation of the car has passed, he is released from the tax burden when selling the car. The risk of early sale of the car by the donee relative and the possibility of paying tax in connection with this should be realistically taken into account by the donor even at the stage of making a decision on drawing up a gift agreement.

It should be borne in mind that during the early sale of a donated car, the seller (gifted relative) does not have the right to use the full amount of the proceeds received, since he did not bear the costs of purchasing the car (the rights to use the proceeds belong to the donor). However, he has the right to use at his discretion the amount of tax deduction in the amount of 250 thousand rubles, accrued to any individual upon the sale of a car that has been in his possession for less than 3 years.

For example, a son who received a car as a gift from his father sold it a year later for 1.5 million rubles. Then, taking into account the property deduction, the amount of tax for the sale of a car will be (1500000-250000).0.13=162500 rubles instead of the full 1500000.0.13=195000 rubles. The difference of 195,000-162,500 = 32,500 rubles can be used to his advantage when paying taxes in subsequent periods.

If the donee is not a close relative of the donor and he needs to spend money on paying income tax, then he must submit a declaration to the tax office on the basis of Article 228 of the Tax Code of the Russian Federation indicating the cost of the donated car and the decision to apply a tax deduction.

The need to pay tax

Before you issue a deed of gift for a car, it is worth considering that the law provides for cases of mandatory payment of income tax. Otherwise, it will be collected forcibly.

Payment will be required when the gift is not received from a close relative. The following persons are legally defined as such people:

the adoptive parents or parents of the gift recipient are close relatives;
Spouses can give tax-free gifts to each other;
there is no provision for payment of tax between grandparents and grandchildren;
it is allowed to accept gifts free of charge from adopted or natural children;
There is no need to contact the tax authorities when donating a car between half-siblings and siblings.

As is obvious, the list does not include such persons as cousins and more distant brothers/sisters. There are also no uncles/aunts of any kind or nieces and nephews. To confirm kinship, traffic police officers have the right to request supporting documents from persons, which include:

passports of the parties involved;
birth certificates;
Marriage certificate;
other documents relating to kinship.

You will have to fill out the form in the tax return and pay the income tax even after receiving the car from a loved one, if the car is resold in the near future. The payment amount will be 13% of the amount established by law

To avoid getting into such a situation, it is important to own the car for at least 36 full months

You will be able to calculate the exact tax amount yourself. It is enough to subtract 250 thousand rubles from the cost of the vehicle, and you will have to pay tax on the rest. For example, when parents gave a child a car worth 1 million rubles, and he sold it after less than 3 years for 900 thousand, then we calculate the tax as follows:

(900 – 250) * 13% = 84.5 thousand rubles.

Accordingly, you will have to give the state 84,500 rubles in such a situation. If the car is valued at less than 250 thousand, then you can dispose of it at your own discretion.

How to issue a deed of gift for a car

“I want to give my car to my son-in-law, that is, draw up a deed of gift. Please tell me where to go and what documents are needed?” V. P. ZEMTSOV (Kursk).

One of the ways to acquire a vehicle is to alienate it under a gift agreement concluded in a simple written or notarial form. Although no legislative act provides for mandatory notarization of contracts of alienation (purchase and sale, exchange, donation, etc.) of vehicles, among notarial actions they are present quite often both in favor of close relatives and strangers.

To donate a car, you need to deregister it at the State Traffic Inspectorate unit where you are registered, sign a donation agreement with your son-in-law, which is best notarized, after which the new owner is required to register the car with the traffic police.

In accordance with paragraph 4 of the Rules for registering motor vehicles and trailers with them in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation (Appendix to Order of the Ministry of Internal Affairs of Russia No. 59 of January 27, 2003), contracts and other documents certifying the acquisition, change and termination of ownership of vehicles are accepted for performing registration actions subject to the presentation of vehicle passports issued in the prescribed manner.

At the same time, according to clause 5.1. of the said Rules, registration of vehicles deregistered by the State Traffic Inspectorate, numbered units purchased on the basis of an agreement concluded in simple written form, signed by the parties to the transaction, and also certified by a seal, if the presence of a seal for the parties to the transaction is provided for by the legislation of the Russian Federation, is carried out upon submission of the agreement, application and passport of a vehicle or a document for a license plate, as well as other documents provided for by these Rules, which, in addition to the above, also include a passport or other document replacing it, issued in the prescribed manner, identifying the citizen who applied for registration actions; vehicle registration plate; documents confirming payment of the state fee for registration actions.

Refusal of deed of gift

Refusal to accept a donation

The recipient may refuse to accept the gift. The reason for refusal is not very important.

This could be a lack of money to pay taxes, a license, or the desire to drive a car. It is not necessary to indicate the true reason for the refusal in any documents.

You can refuse a gift before registering the gift agreement and re-registration of documents in the name of the new owner.

The refusal, as well as the deed of gift itself, must be put in writing. In this case, both parties must agree with the decision made (with the exception of the death of the donor).

To cancel an agreement registered by a notary, contact the same office that was involved in drawing up the gift agreement. After changes in documents, you can refuse a gift only through a judicial procedure, but this is not always possible.

If the transaction is terminated, then all rights to the property return to its previous owner. In addition, the donor has the opportunity to recover from the recipient, but who did not accept the gift, a certain amount of money for expenses incurred.

This possibility is enshrined in Art. 573 Civil Code of the Russian Federation. No money is paid for lost profits; only money actually spent is taken into account.

A car is a useful and necessary gift. Unfortunately, it is too expensive to be ignored by the state and profit-hungry relatives. To avoid future disputes related to the division of inheritance and suspicion of the gift recipient of dishonest actions, they resort to gratuitous transactions - donations.

The deed of gift is drawn up in writing, usually without involving authorized persons in its preparation. But it is better not to completely refuse the help of a lawyer. The notary's signature and stamp on the deed of gift gives it more weight.

See also Phone numbers for consultation July 08, 2021 Yulia Yurievna 705

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Discussion: 3 comments

Arkady M. says:
12/08/2019 at 00:57
My colleagues and I have an eternal dispute over the correct execution of a gift agreement. Some insist that the cost of the item must be stated. And others say that donation means free, and the cost should not be included in the contract. I still don't know how to do it correctly.
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Nina says:
08/19/2020 at 02:52
It turns out that it is enough to simply sign a gift agreement and not have it certified anywhere, but will it be valid for the re-registration of property rights? And for re-registration, both the donor and the person to whom the car was gifted will need to appear?
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Anna says:
02/21/2021 at 11:16
Why does the title (and most of the article) talk about giving a daughter? They would write “how to give it to a relative.” Otherwise it turns out somehow narrow and misleading - as if giving a gift to a daughter is more difficult than giving a gift to a son (although, in fact, there is one scheme).
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