Russian legislation provides for the possibility of issuing a deed of gift for a garage. The garage donation agreement is a gratuitous transaction, that is, the donor cannot receive financial compensation for the donation. A transaction cannot be concluded on behalf of a minor child by his guardian (representative). The property received as a gift - a garage - is not subsequently taken into account as jointly acquired property when dividing property acquired by spouses. We will explain in detail how to draw up a gift agreement for a garage below, including a current sample for a gift agreement (for 2021).
Restrictions and prohibitions
Important! Please keep in mind that:
- Each case is unique and individual.
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Registration of a deed of gift for a garage is not available to incapacitated and minor persons, as well as organizations. It is prohibited for the recipient of the gift to be employees of state or municipal institutions if their activities are related to the provision of services (goods) of any type. A minor may be the recipient of a gift. In this case, the mandatory participation of his guardian or representative is necessary.
To make a donation, you must be the owner of the object of the gift - a garage and land. In Russia, the alienation of a garage, which is what a donation is, cannot be carried out without transferring ownership rights to the land under the garage. A transaction executed without compliance with this rule will be considered void. Therefore, the donor first needs to register ownership of the garage and land.
When the garage is a member of the GSK
Participation in a cooperative is a voluntary decision of a citizen. The procedure for acquiring the right of ownership is regulated by Art. 218 of the Civil Code of the Russian Federation. According to the norms of the Civil Code of the Russian Federation, ownership rights do not begin from the moment of receipt of the membership book, but from the day when the share is paid in full. Changing the data in the membership book does not grant the right of ownership to the garage and land to the donee. Subsequently, if the real owner of the site desires, the garage can be demolished. Compensation for demolition is often very small.
How much will it cost to inherit a garage?
When purchasing a garage through inheritance, you will have to pay twice. The first time you will pay a relatively small amount to the notary for opening an inheritance case (several hundred rubles).
The second time you will have to pay a state fee. This is a necessary step before receiving a certificate of inheritance.
The Tax Code of the Russian Federation (clause 22, part 1, article 333.24) establishes the duty for first-degree heirs and full brothers and sisters of the deceased as 0.3% of the estimated price of the inheritance.
However, this category of heirs cannot pay more than 100 thousand rubles.
The remaining heirs will have to pay 0.6% of the cost. They have a maximum payment limit of 1 million rubles.
Is a garage subject to inheritance tax?
The Tax Code of the Russian Federation (clause 18, article 217) exempts the person who received the inheritance from paying tax. But if you decide to sell your garage before three years have passed since the death of the previous owner, you will be subject to a personal income tax of 13%.
Donation procedure
Registration of a deed of gift for a garage follows a similar algorithm to donating a car or housing. The parties to the transaction need to prepare papers, draw up the text of the deed of gift, print out the agreement in the required number of copies, sign it and register it with Rosreestr. The law does not oblige the deed of gift to be notarized. Exclusively at the mutual desire of the parties. The duration of registration of a deed of gift in Rosreestr is 10 days. After registration, the final change of ownership of the garage and the land under it is carried out.
Preparing to formalize the agreement
Before issuing a deed of gift for a garage, the donor should perform some actions:
- Legalize your ownership.
- Realize that a gift is a gratuitous transaction.
- Make sure that the recipient can be one.
- Collect the package of required documents.
- Obtain spousal consent if the garage or land is jointly owned.
The donor should understand that the transfer of ownership of the garage and the land underneath it will occur immediately after registration of the deed of gift (Article 574 of the Civil Code of the Russian Federation). Unlike a will, it will be very difficult to cancel a decision after registration, and in the absence of grounds, it will be impossible.
What documents will be required?
To draw up a deed of gift for a garage, you will need papers for the object, for the land and for the right to draw up a deed of gift. According to the standard you need to prepare:
- passports;
- papers for the garage;
- certificate of ownership of the plot and garage;
- title documents;
- confirmation of the absence of a ban on alienation;
- consent of the partner (spouse);
- consent of other family members (optional);
- gift agreement. (sample for 2021, download).
If the garage is part of the GSK, then a certificate confirming the full repayment of the share and the absence of arrears in contributions of the cooperative member is additionally attached.
To finalize the documents for the garage, the deed of gift must be registered. To do this, you need to prepare and submit the following papers to the registrar:
- statement;
- passports;
- gift agreement (3 copies);
- receipt;
- title papers for the site and garage;
- spouse's consent;
- transfer act.
If registration is carried out by a representative, the registrar will require the original power of attorney and the representative’s passport.
How to draw up a deed of gift
A donation agreement for a garage can be drawn up by the participants in the transaction, a notary certifying the donation, or third parties, mainly lawyers or realtors. In practice, it is recommended to contact qualified specialists - lawyers or notaries. This way, donation participants can be confident that the document is drawn up correctly and reduce the risk of challenging it later.
The garage donation agreement must be drawn up in writing. The form for drawing up the document is free. However, certain elements must be present. The deed of gift for the garage must have:
- Name;
- date and place of compilation;
- complete details of the donor;
- complete data of the donee;
- a detailed description of the subject of the gift;
- rights and obligations of the parties to the transaction;
- conditions for transferring an object (meaning a promise to donate);
- information that there are no encumbrances or prohibitions on alienation;
- the moment the agreement comes into full force;
- information about representatives;
- information about who bears the costs of registering the deed of gift;
- signatures of the parties;
- Attached documents.
A deed of gift is prepared in the required number of copies. If notarization is not used, then 3 copies are sufficient: 1 for the registrar, one for the participants. If a notary is involved, then another copy is needed. It is kept in the office files. All copies of the deed of gift are drawn up in the original and have equal legal force.
Some features of the garage as an object of gift
First of all, before starting to draw up a gift agreement, it is first of all worth understanding what type of property the garage belongs to, as well as the basic legal aspects of ownership of this building.
A garage as a property can be of two types:
- Real estate. A garage is a permanent structure on a certain plot of land, without the alienation of which it will be impossible to issue a deed of gift;
- An object of movable property.
The garage structure consists of a prefabricated metal frame, and it can be moved to another location without any damage. An important point: if the garage is movable property, then in this case ownership does not require mandatory state registration! It is also worth noting the fact that depending on the above-described features of the garage, the legal registration of the donation agreement for this building will largely depend.
Gift to a relative
The law does not prohibit a gift for a garage between close relatives. Family members have the right to enter into an agreement if they wish. However, the fact of the presence of kinship does not affect the registration procedure and procedures. Likewise, gifts between relatives are subject to the same restrictions as gifts between strangers. Procedurally, there is one difference: the package of documents is supplemented with papers confirming the relationship between the parties to the transaction. This is necessary in order to avoid paying tax later.
What documents are required?
What documents will you need to provide to transfer the garage to another person:
- cadastral passport for the building;
- an extract from the Unified State Register of Real Estate on the registration of a garage structure;
- document on the legal right to use the land;
- only for GSK - a garage cooperative member’s book and a certificate of payment of the share and payment of all membership fees;
- only for GSK - statutory and registration documentation of the garage cooperative;
- power of attorney to dispose of property (if the garage is not sold by the owner);
- consent to the transaction of one of the spouses.
Price issue
The cost of registering a deed of gift for a garage is formed from three components: the price for drawing up the agreement, for registering the transaction and the gift tax. There is no single price for preparing and drawing up a gift agreement. Each lawyer or realtor has the right to set an individual amount of payment for their services. By independently preparing the deed of gift by the participants in the transaction, you can slightly reduce costs. However, the risk will increase that the deed of gift will be challenged in court due to incorrect drafting of the agreement.
Donation registration
Registration costs consist of payment of the registration fee and the services of a representative if the parties do not apply to Rosreestr in person. The amount of the state duty is established by the norms of the Tax Code of the Russian Federation. Registration of a deed of gift for a garage consists of:
- registration of transfer of ownership of the garage;
- registration of transfer of ownership of land;
- transaction registration.
| Donor's expenses | Donee's expenses |
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If you contact a notary
If the deed of gift is executed by a notary, then the costs increase by the amount that the notary takes for his work. How much a deed of gift for a garage costs from a notary depends on the size of the fee and payment for his consulting and technical services. The fee for certification of a deed of gift by a notary will be 0.5% of the cost of the garage and land, but not less than 300 rubles. and no more than 20,000 rubles. The price for consulting services is set by each notary individually.
Taxation
When donating a garage, the recipient of the gift is charged personal income tax. The tax amount is calculated based on the value of the gift - 13%. If the recipient of the gift is not a resident, then the personal income tax will be 30%. Tax payment occurs after filing a return for the previous year. That is, if the donation was made in 2021, then a declaration must be prepared by April 30, 2021, and the accrued tax must be paid by July 15, 2021. The 3-NDFL declaration is submitted to the local tax office in the region of residence of the gift recipient.
The donor never has to pay tax when donating a garage. The recipients are also exempt from paying personal income tax if they are close relatives of the donor. For the current period, close relatives are considered:
- children;
- parents;
- husband wife);
- brother (sister);
- grandmother grandfather);
- grandson, granddaughter).
Natural and adopted children, parents and guardians are given equal rights. Stepfathers, stepsons, and trustees are not recognized as close relatives.
Cost of registration of deed of gift: general and at the notary
Notarization is expensive, especially when transferring housing to non-close relatives. However, the services of a notary are resorted to when there is a danger of claims from third parties . If the transaction is contested, the notary can act as a witness in court.
- Full name, passport details and addresses of the parties;
- Subject of the agreement. This indicates the type of property (apartment or house) and the address where it is located;
- Clarification of the name and characteristics of the transferred property (say, a three-room house on land with an area of 110 m²);
- A document confirming the donor's ownership of this object;
- Signatures of the parties, date of the transaction.
Cancellation algorithm
The garage donation agreement is canceled before registration with Rosreestr. The desire of the giver or recipient is enough. The donor may refuse to donate the object (garage), and the recipient may refuse to accept the gift. After registration, only invalidation of the deed of gift is available by challenging it. The contract can only be challenged in court. The donor or a third party has the right to file a claim if his rights are violated. That is, a third party can file a claim, for example, the spouse or heir of the donor, who receives the rights to the subject of the gift.
The procedure for declaring a deed of gift invalid and its cancellation is regulated by the Civil Code of the Russian Federation and the Code of Civil Procedure of the Russian Federation. Grounds for claim:
- incapacity of the parties;
- compulsion;
- misrepresentation;
- pretense of the transaction;
- harm to the donor (family members) to the recipient;
- violation of the contract form;
- procedural errors when signing a deed of gift.
You cannot cancel a gift if the donor simply changes his mind. Also, receiving a gift does not oblige the donee to provide any kind of service or assistance to the donor, such as annuity.
Donation of a plot of land in 2021
The principle of donation is the transfer of rights to property from one person to another free of charge. The absence of material obligations for the transferred property distinguishes a deed of gift from a purchase and sale agreement.
The legal features of donation are regulated by Ch. 32 of the Civil Code of the Russian Federation.
The following requirements apply to the donation of land (for 2021):
- transfer of rights to own property occurs on a voluntary basis;
- parties to the agreement are legal entities or individuals;
- the land plot must be privatized;
- You can donate not the entire plot of land, but a share of it;
- the recipient receives the land plot or part of it at full disposal, that is, he can do whatever he sees fit with it;
- the deed of gift can be revoked or canceled (Article 578, Chapter 32 of the Civil Code of the Russian Federation).
- if the donor died before registering the property with the MFC, the transaction is cancelled;
- The owner can donate a plot of land even if another person owns the house located on its territory.
A plot of land can be donated to the following relatives:
- spouse;
- grandmother, parents, children and other direct relatives;
- siblings.
A civil servant, medical worker or social service employee cannot act as a recipient.
According to the law, it is prohibited to draw up a deed of gift on behalf of the deceased. In this case, the land plot is inherited by the closest relatives.
Donate or sell?
For close relatives who want to transfer property, donation helps avoid paying taxes. In case of sale, personal income tax is paid by the seller if the transaction amount exceeds the maximum value. The buyer pays the cost of the garage and the land underneath it. The negative side of the deed of gift for the donor is that the transaction is gratuitous. You cannot receive payment for donating a garage. If a sham transaction is detected, that is, the fact of a sale when registering a deed of gift for the purpose of tax exemption, the transaction is considered void.
Makarova Natalya Nikolaevna
Lawyer at the Legal Defense Board. He specializes in administrative and civil cases, compensation for damages from insurance companies, consumer protection, as well as cases related to the illegal demolition of shells and garages.
