How to do a deed of gift for an apartment correctly. Documents required for registration. What documents are needed to register a deed of gift for an apartment?

You will need

  • Documents required to formalize the donation of real estate:
  • - cadastral passport for the property from the BTI
  • - extract from home books
  • - financial and personal account
  • - confirmation that the property has no encumbrances
  • - passport details of the parties to the transaction
  • - when donating a land plot - its cadastral plan.
  • - if the donor is a legal entity, then its constituent documents will also be needed.

Instructions

According to the current civil legislation, under a gift agreement, the donor transfers or undertakes to transfer any thing to the donee free of charge. He may also transfer a property right (for example, the right to demand from himself or another person the transfer of a particular thing). The gift agreement must be concluded in writing. You can (but not necessarily) have it certified by . In addition, it is subject to state registration - with the Office of the Federal Registration Service.

It is quite difficult to draw up a real estate gift agreement, since it is strict in its drafting and form. If it is drawn up incorrectly, the Office of the Federal Registration Service may simply not register it (and, accordingly, the transaction). In addition to donating real estate, it will require other documents that will need to be provided for registration. The donation registration period is 30 days.

The gift agreement, which is popularly called a deed of gift, has significant force. You can use property donated from a loved one free of charge, this is exactly what the law says, but citizens of the Russian Federation make mistakes when preparing the document.

Let’s consider how a deed of gift should be formalized legally correctly, so that later questions do not arise from the authorities of the Law.

What is a deed of gift and who can be a party to the deed of gift?

According to statistics, Russians know that a gift agreement exists. Most often, citizens of the Russian Federation give real estate to relatives.

For those who do not know what it is, let us explain: a deed of gift is an agreement in which any property is transferred as a gift, acting on a free basis.

The deed of gift, unlike other documents, has the following advantages:

  1. Does not require complex registration procedures. The document can be ordered at a multifunctional center and then submitted to Rosreestr, which means you don’t even have to have the contract certified by a notary.
  2. Does not require a huge documentation package. We will list the documents required for registration in more detail below.
  3. Fast registration period – within 2 weeks you will be given a new gift deed. You, in turn, will have to provide information about the applicant and the person to whom you are going to donate the property. So, within 1 month you will be able to formalize the transfer of ownership to another person.
  4. You won't have to pay tax. However, you will have to pay a state fee of 2 thousand rubles.
  5. It is possible to transfer a share of property to someone without an alienation transaction . That is, you do not have to give up your own property and then sell it.
  6. The agreement is considered concluded from the moment it is signed by the parties. Let's give an example: citizen Serebrov's father decided to give an apartment and became very ill. He decided to print out the donation form himself, fill out the required lines and sign the document. A week later, Serebrov’s father died, and he became the legal heir of his property by deed of gift. Despite the fact that the agreement was not registered with Rosreestr, it will still have legal force. And Serebrov will be considered the owner from the moment the donation agreement is signed.
  7. The document can be executed in writing or by hand.

A donation document will have legal force only when there are all conditions and legal requirements are met. It is for this reason that you should familiarize yourself with all the nuances of drawing up this agreement, and also so that the registration process does not drag on for a month or even longer.

Let's consider some points regarding the legal force of the deed of gift:

  1. After divorce, property registered in the name of one of the spouses cannot be divided. By law, it will remain with the donee - the owner of the property.
  2. Property transferred under such an agreement is not subject to tax. It cannot be written off either from the donor or the recipient.
  3. The donor cannot be a minor or an incapacitated citizen of the Russian Federation.
  4. Real estate cannot be re-registered after the death of the donor. You will need to formalize the agreement through a court.
  5. The role of donor can be: employees of social authorities, guardians and trustees, if they and the recipient citizens are relatives. Otherwise, the transaction will be considered invalid.
  6. One of the parents has the full right to donate property to the child, and there will be no need to obtain consent from the second spouse. The main condition is that the property be privatized.
  7. The donor has no right to demand anything from the future owner of the property. For example, citizen Mukhin executed a gift deed for his minor son. When the child turned 18, Mukhin demanded that his son register his new wife and his children in the apartment. The son, of course, refused. According to the law, Mukhin did not have the right to demand any property transactions from him. The donated apartment is already the property of Mukhin’s son, so he can dispose of it as he wants.
  8. You, the donor, can include a clause in the agreement that the recipient cannot evict you for any reason. You, as the rightful owner, can live in an apartment/house donated to a certain person until death.

The deed of gift can also be easily challenged in court – this is the main disadvantage of the document.

The agreement may not have any force under the following circumstances:

  1. If the donor’s health deteriorated immediately after the transaction was completed. An attempt on the health of the donor will be investigated. Law enforcement agencies will look into this.
  2. When the death of the donor occurs immediately after the signing of the gift document. The donor's relatives can challenge the transaction, based on the fact that he was not capable or reasonable when signing the agreement.
  3. If the recipient does not dispose of the property properly - such that the property is lost or damaged.
  4. When the recipient does not need the property and refuses to receive it. Legally, the refusal must also be formalized.
  5. If guardians, social security specialists, and authorities are not direct relatives of the person to whom they are going to donate property.
  6. When the donor does not have a contract , confirming his right to this property.
  7. If mistakes were made in the contract.
  8. When the donor was forced to sign a document , and also if the donor was threatened.

If you find yourself on this list, then it is better to refuse the gift agreement.

List of documents for drawing up a donation agreement for an apartment, house or plot

When creating a documentation package, you must remember that it should include:

  1. Donation agreement. Be sure to have two originals!
  2. Certificate of ownership of the object that you decided to transfer.
  3. A certificate from the BTI stating the inventory value of the property.
  4. Certificate from the administration about the number of family members living in the apartment/house.
  5. A power of attorney for the person who is involved in these matters. Must be certified by a notary!
  6. Consent of owners who own real estate, even if they decide to donate their share or part.
  7. Passports from both sides.
  8. Documents from the state real estate cadastre - property passport, certificate. It must indicate all the characteristics of the object, for example, address, name of property, etc.
  9. Statement of the fact of registration of property in the name of the donee.
  10. A statement confirming the transfer of ownership from the donor.
  11. Receipt for payment of state duty.

Some indicate that consent is required from the child's guardian or incapacitated person who will be the donor. Remember: no consent is required, since the transaction will be considered invalid by law!

How to draw up a deed of gift for a share of residential real estate, an apartment, a house or a plot of land - instructions

Many people who want to donate real estate simply don’t know where to go and what to do to make the deal valid.

We invite you to familiarize yourself with step-by-step instructions that will help you with the preparation of a deed of gift:

Stage 1. Collection of the documentation package

  1. Prepare the original documents that we listed above.
  2. Make copies of them; it is advisable that each document be scanned in two copies - for the donor and for the person to whom you will donate the property.

Stage 2. Execution of the gift agreement

In order to avoid making mistakes in the document, you should:

  1. Read the document. It can be downloaded from the Internet. Each case has its own: for example, a house donation agreement, an apartment donation agreement, a share donation agreement. If you want to transfer home ownership, then this should be stated in the title of the document.
  2. Define Positions , with which it is really important to supplement the contract. You can add points at your discretion, but remember that they must not contradict the law.
  3. Based on the collected documents, slowly fill out the agreement . If you do this together with the recipient, even better. Check the document together for errors.
  4. Don't forget to put the date and your signatures.

You can draw up an agreement and at the notary. This way you will protect yourself from attacks from the law. The notary will record that both parties, especially the donor, are in good health and sound mind, no one is forcing him and he enters into the transaction voluntarily.

In fact, the deed of gift for different types of property is the same, but you will only need to enter various information from the documents that you have for the property or its share.

Stage 3. Contacting the registration authority and receiving documents

You, as a donor, have every right to prepare documents in several bodies and organizations - the MFC, the registration chamber, the cadastre service.

Choose the most suitable option for yourself and come to the specialists with documents. Your right will be justified by Article 574 of the Civil Code of the Russian Federation.

The registration procedure in each instance may differ, but in general it is as follows:

  1. A deed of gift form is issued by a specialist.
  2. Each party draws it up in the presence of an employee of the chamber or service.
  3. The specialist accepts originals and copies of documents and checks their availability.
  4. Next, he draws up receipts for each of the parties, which indicate the date of acceptance and the entire list of documents received, as well as the date of receipt of the new certificate on the appointed day. Review period is at least 1 week.
  5. The recipient goes to the bank and pays the state fee. The receipt is also attached to the case.
  6. On a certain day, the parties come to the service and receive documents. The donor is given a gift agreement, and the recipient is also given a certificate of ownership. If there were several people as donees, then the document will be issued to each person.

If you have not been assigned a day for accepting documents, then it is better to call the authority and ask at what stage your donation case is at.

Stage 4. Tax payment

As soon as the registration is successful, all the documents will be in your hands, you, the donor, can safely enjoy, but the recipient will have to pay real estate tax.

According to Article 217 of the Tax Code of the Russian Federation, must pay tax those who entered into an agreement not with a close relative.

Duration of the gift agreement for real estate and land - when does the gift document come into force?

An agreement under which property is donated is considered valid from the moment the document is registered with the service or authority. It is from this moment that the contract will be unlimited, that is, it will not have a time frame.

Let us list a few more features that relate to the validity period of the gift agreement:

  1. In accordance with Chapter 32 of the Civil Code of the Russian Federation, a gift agreement is an irreversible transaction that cannot be terminated in the usual manner. It can only be annulled through a court.
  2. After the death of the donee, his relatives cannot claim the property that was donated.
  3. The validity of the contract can be revoked by the donor.
  4. The donee can also refuse the property.
  5. The validity period may be specified in the document.
  6. Heirs on both sides can also lay claim to the property and ask the court to terminate the agreement.
  7. The transaction may be considered invalid if the deed of gift was not executed on time. But, under some circumstances, the court may side with the donee.

If you want to register a gift transaction according to the law, then you should use our instructions and do everything on time, otherwise the agreement will be “fake”.

The cost of registering a gift deed in 2019 in Russia – how much does a deed of gift cost today?

There are several ways to formalize a deed of gift.

If you decide to do the documentation yourself, you will have to pay:

  1. State duty, the amount of which will be 2 thousand rubles.
  2. The tax paid by the donee is 13% of the total value of the property. Check out the table below to see if you need to pay tax.

Donor

Giftee

Drawing up a gift agreement for any property and in favor of any person must be carried out in accordance with the laws of the Russian Federation. The rules for drawing up an agreement and the obligation to register property rights depend on the characteristics of the property transferred as a gift.

You can issue a deed of gift for a car in simple written form. This means that you do not need to have it certified by a notary.

The mandatory items of the deed of gift must be:

  • Full name, passport and other necessary data of the donor;
  • data of the donee;
  • comprehensive and accurate information about the subject of the transaction. This is an essential condition of the gift agreement, without which it is automatically recognized as void. In the case of a car, you must indicate the model, color, license plates, engine number and other characteristics;
  • indication of the date of transfer of the car as a gift, if the contract provides for a promise of donation in the future;
  • signatures of the parties.

It is best to use a ready-made sample car donation agreement, entering all the necessary data into it.

After signing a deed of gift for a car, it is considered the property of the donee, since state registration of the right is not required. However, the car must be registered with the traffic police. To do this, the new owner should go there with a package of papers:

  • application for registration;
  • vehicle inspection, which must be completed in advance;
  • gift agreement as the basis for acquiring rights;
  • receipt of payment of state duty;
  • other papers that may be required by the traffic police.

In addition, if a car is not given to a close relative, the recipient will have to pay tax at a rate of 13% of its value.

Deed of gift for a car through a notary

If the parties decide to involve a notary in drawing up the gift agreement, the procedure will be different. This is done in order to avoid mistakes in drawing up a deed of gift for a car and to protect the parties from violations. Registration of a deed of gift through a notary occurs in the following order:

  • contacting a notary to draw up a gift agreement with a certain package of documents.
  • payment of state fees and notary services.
  • receiving a drawn up and certified donation agreement for a car.

The costs of drawing up a deed of gift from a notary are several times higher than when drawing it up yourself. However, this is a payment for guaranteeing compliance with the legality and rules of drawing up a gift agreement.

After registration, the recipient only has to pay the tax if necessary and register the car with the traffic police.

A donation agreement for land and a house can be drawn up in simple written form independently by the parties to the transaction or with the participation of a notary.


It must contain the characteristics of the house (number of floors, area, address, presence of outbuildings) and land (area, location).

After the parties sign the deed of gift for the land and the house, state registration of the right is required. The procedure will be as follows:

  1. Contacting the registration authority.
  2. Submitting an application and documents for registration of rights.
  3. Receiving a receipt and information from the employee of the registration authority who accepted the documents about when to apply for a completed certificate.
  4. Waiting for the allotted time.
  5. Appearing to receive a certificate.

The list of mandatory documents submitted for registration of ownership of a house and land includes:

  • cadastral passport for land;
  • technical passport for the house;
  • applicant's passport;
  • title documents for donated objects;
  • other papers.

It is mandatory to submit a receipt for payment of the state registration fee. Moreover, it is paid for both the registration of the house and the land.

If a gift deed for land and a house is not issued in favor of a close relative of the donor, then it is obligatory to pay a tax at a rate of 13% of the value of the property received as a gift.

Agreement for donating an apartment to a daughter or son

The registration of a gift agreement for a son or daughter occurs in the general manner. A distinctive feature will be the mandatory inclusion in its content of information about the donee: Full name. son or daughter, residential address, passport details.

The state fee when registering a deed of gift for a son or daughter through a notary will be paid at a reduced rate. In addition, income received from purchasing an apartment as a gift is not paid by the son or daughter.

The cost of drawing up a deed of gift for an apartment

Registration of a deed of gift for an apartment can be practically free. If the contract is drawn up independently, then no costs will be required. However, after its signing, state registration of the right will cost 2,000 rubles. This amount must be paid as a state fee. In addition, if a deed of gift is issued in favor of a close relative, then no income tax is charged.

If the gift agreement is drawn up by a notary, then the costs are formed from:

  • payment for notary services for assistance in preparing and drafting documents;
  • state duty for certification of deed of gift. The fee is paid at the rates established by law as applicable for documents not subject to mandatory certification;
  • state fee for registration of property rights (2000 rubles);
  • tax on income received as a result of a gift (13%), if the donee is not a close relative of the donor.

The notary has the right to charge a fee for assistance in drawing up contracts in accordance with certain tariffs.

The state fee for notarization will vary. In Art. 22.1 of the “Fundamentals of the legislation of the Russian Federation on notaries” states that its size when donated in favor of close relatives will be in accordance with the cost of the apartment:

  • up to 10 million rubles – 3000 rubles + 0.2% of the appraised value of the apartment;
  • from 10 million rubles – 23,000 rubles + 0.1% of the estimated value of the gift, which exceeds 10 million rubles.

If the donation is made in favor of other persons:

  • when the cost of an apartment is up to 1 million rubles – 3,000 rubles + 0.4% of the assessed amount;
  • from 1 to 10 million rubles – 7000 rubles. + 0.2% of the appraised value of the apartment, over 1 million;
  • more than 10 million – 25,000 rubles + 0.1% of the amount exceeding 10 million rubles, but in the end no more than 500 thousand rubles.

Thus, the final amount of the deed of gift may be 2,000 rubles or more. It is difficult to name the exact amount, as it depends on many factors.

Is it possible to make a deed of gift for a minor child?

According to Russian law, a gift agreement can be drawn up for a minor child. Moreover, this procedure is not uncommon. There are few features that distinguish the execution of a deed of gift for a minor, but they exist:

  • a minor does not have the right to sign a gift agreement on his own, so a representative (parent, guardian, trustee) can do this for him;
  • in the contents of the agreement, the name and details of the minor are indicated as the donee, but the details of the representative must also be fully indicated;
  • A minor recipient does not have the right to fully dispose of the donated property until he reaches 18 years of age. For example, if an apartment is donated, then in fact the minor recipient can own it from the moment the state registration of the right is completed. However, he temporarily does not have the right to sell or give away an apartment;
  • his representatives may dispose of property donated to a minor only with the permission of the guardianship authorities. This is necessary so that the rights of the child are not violated.

Thus, a gift agreement can be drawn up for a close relative or another person, even if he has not reached the age of majority. However, donation for the benefit of a child has its own characteristics. The costs of registering a gift agreement may vary. Their final amount depends on the participation of a notary in drawing up the agreement, the proximity of the relationship between the donor and the donee and other factors. A gift agreement for some types of property requires mandatory registration of ownership. If it is not carried out, the deed of gift may be challenged.

Drawing up a gift agreement requires the right approach, since if there are errors or non-compliance with the form, it can be challenged and, as a result, cancelled. The most common gift is real estate.

Registration procedure

A gift agreement, the purpose of which is to transfer real estate as a gift, can be drawn up in two ways:

  • in simple written form without the participation and certification of a notary;
  • in notarized form.

The choice is due to the need to certify the document in order to protect it from challenge.

The procedure for registration directly depends on the choice of method for drawing up the document.

On one's own

Drawing up a deed of gift yourself involves going through several mandatory stages:

  1. Drawing up a real estate donation agreement in accordance with the rules established by law.
  2. Signing the contract.
  3. State registration of ownership of donated real estate.
  4. Payment of tax at a rate of 13% of the value of the donated property.

When drawing up a real estate donation agreement, you must accurately indicate all the data from the documents and include the following points:

  • about the donor and the recipient. Full indication of each person's full name, passport details and place of permanent residence is required;
  • item of donation. It is necessary to indicate comprehensive characteristics of the property: its area, number of floors, location address, information from the state registration certificate;
  • the date of transfer of the gift, if this action is not intended to be performed immediately;
  • signature of the donor and recipient.

State registration of the right is mandatory, since in its absence the deed of gift is easily disputed.

This is done in several steps:

  1. Contacting the Registration Chamber or MFC at the location of the property.
  2. Drawing up an application and submitting documents for registration.
  3. Receiving a receipt from the employee who accepted the paper and the date of appearance for the result.
  4. On the appointed day - apply with a receipt to receive a certificate of state registration of the right to the donated property and the submitted papers.

The registration authority has the right to refuse registration if the documents are presented inappropriately or incompletely. After correcting the shortcomings, the applicant has the right to apply again.

Those who are not considered a close relative of the donor will have to pay the tax on receiving real estate as income. The rate is 13% of the value of the donated object.

Registration by a notary

Another procedure for drawing up a real estate donation agreement is provided for when it is certified by a notary. Here the parties will have to incur large expenses, but perform less work, because part of it will be done by the notary. To register, you must contact a specialist and provide the necessary documents, including the following:

  • passports of the donor and recipient;
  • documents for the transferred property, confirming the legality of its acquisition by the donor;
  • certificate of state registration of real estate rights;
  • technical passport of the object;
  • power of attorney, if one of the participants acts not independently, but through a representative;
  • permission of the spouse, if the donor acquired the property during the marriage, and it is considered jointly acquired property;
  • permission from the guardianship authorities in some cases (if a minor is involved in the transaction).

The notary has the right to request other papers. After submitting them, you must pay the following costs:

  • state fee for certification of the contract;
  • payment for notary services for drawing up an agreement;
  • state fee for obtaining a certificate of state registration of property rights;
  • gift income tax.

When contacting a notary, the state fee for registering the right is paid to him, and he will independently make a request to the registration authority and issue a certificate.

Gift deed for real estate to close relatives

A real estate donation agreement in favor of close relatives is drawn up quite often. It is filled out according to all standard rules in accordance with the law. However, there are some advantages to drawing up such an agreement:

  • tax payment is waived for close relatives of the donor;
  • The state fee for certification by a notary is paid at a reduced interest rate.

There are no other differences in donations between relatives.

A gift agreement, like any other document, has pros and cons. Among the advantages of drawing up such an agreement:

  • simplicity of preparation and optional certification;
  • the difficulty of challenging and canceling a deed of gift;
  • the inability to cancel the donation at the request of the donor is a big plus for the recipient;
  • no obligation to pay tax for close relatives of the donor, etc.

However, the deed of gift also has some disadvantages:

  • the obligation to pay tax as a result of receiving a gift for persons who are not a close relative of the donor;
  • the gratuitousness of the transaction is sometimes considered as a disadvantage for the donor;
  • the impossibility of the donor changing his mind and therefore canceling the deed of gift.

It is difficult to clearly name the pros and cons of a gift agreement, since each party has its own advantages and disadvantages. However, the main advantage for the recipient is the receipt of the gift, and for the donor - the realization of his own desire to present the gift.

Real estate gift tax in 2017

Gift tax is paid on the income that the recipient receives. The tax rate in 2017 is different for different categories of persons:

  • residents will pay 13% of the value of the property received as a gift. These are those who permanently reside in the territory of the Russian Federation for at least 183 days, regardless of citizenship;
  • a non-resident will pay 30% of the value of the gift.

The tax is calculated on the amount indicated in the assessment of the property, but it is not always carried out, so there are alternative methods of calculation:

  • from the value specified in the donation agreement. However, in 2017 it is first compared with the cadastral and market value. It should not exceed or be less than the market value by more than 20%. Market value is the average price of similar objects at the time of donation;
  • from the cadastral value. In 2017, the value of property for taxation cannot be lower than 70% of the cadastral value. That is why this indicator is extremely important.

Is there a tax for relatives when donating real estate?

Close relatives of the donor are not subject to taxation. Persons who are related to the donor do not pay tax:

  • children and parents;
  • spouse;
  • grandchildren, granddaughters, grandparents;
  • brothers and sisters.

An exhaustive list of close relatives is established by the Family Code of Russia.

Thus, a real estate donation agreement can be drawn up independently and with the participation of a notary. At the same time, the procedure for registration, cost and amount of effort expended differ greatly. Gift tax is not levied on close relatives of the donor.

A deed of gift for an apartment allows the owner to transfer his property free of charge to the chosen heir. There can be several donors and recipients. The fact of transferring an apartment as a gift must be documented.

The gift agreement can be drawn up by the parties independently or with the help of a notary. In both cases, it is necessary to collect documents for a donation agreement for an apartment and perform a certain algorithm of actions. The new owner takes legal rights by registering his ownership of the apartment.

Contract form

Documents for registering a deed of gift for an apartment with a notary

Notarization is the best option to resolve the issue, since it eliminates the emergence of difficulties in the future. The presence of an independent witness in the person of a notary will allow, when persons wishing to appear, to prove through the court the legality and objectivity of the concluded gift agreement.

Also, contacting a notary will allow the parties to save time on independently drawing up the document and registering the transaction in the relevant authorities. The document itself will be drawn up by a specialist in a legally competent and professional manner, taking into account all possible nuances of the transaction.

To register a deed of gift with a notary, the parties must submit the following list of documents:

  • Passports;
  • Certificate of ownership;
  • Cadastral passport;
  • Certificate from the BTI;
  • Extract from the house register;
  • Notarized consent of the other owner to donate the apartment (if there are co-owners);
  • Written consent of a representative of a minor or incompetent person and permission from the guardianship authorities (if these persons are one of the parties);
  • Certified power of attorney (if the interests of one of the parties are represented by a proxy).

When drawing up a gift agreement with a notary, it is necessary to indicate the cost of the residential premises. The price is set by agreement of the parties. It is important to indicate the real, not inflated cost.

After you have provided the notary with the documents for the deed of gift, the registration of the apartment as a gift occurs according to the following standard algorithm:

  • A donation agreement is drawn up.
  • State fees and notary services are paid.
  • The document is signed by the parties.
  • After signing the deed of gift, the notary takes all the documents provided by the parties (except for their passports) and sets a date to appear for the certificate of ownership of the donee and the documents of all participants in the transaction. The notary provides receipts to all parties, which indicate the list of documents they submitted, the date of their submission and the date of receipt.
  • The transaction is executed and registered by a notary at the Companies House.
  • On the appointed date, the parties collect their documents upon presentation of their passports and receipts received in advance from the notary.

After receiving the certificate, the recipient officially becomes the legal owner of the apartment.

Challenging the contract is carried out in court and becomes possible only if there is irrefutable evidence of the plaintiff’s position.

Video: How to formalize the donation of an apartment and the necessary documents

Payment of notary services, fees and taxes

Notary services for drawing up a deed of gift are paid in the amount of 2,000 rubles.

The cost of registering a gift agreement is 1,400 rubles.

The amount of the state duty depends on the level of family ties that unite the donor and the recipient. For gifted family members (spouses, children, parents) or close relatives (brothers, sisters, grandparents), the fee will be 0.3% of the cost of the apartment. The amount cannot be less than 300 rubles.

For other citizens, the fee is determined as follows:

  • 1% of the cost of the apartment, if its price is less than 1 million rubles. The amount cannot be less than 300 rubles.
  • 0.75% of the amount more than a million plus 10 thousand rubles, if the price of the apartment is more than 1 million and less than 10 million rubles.
  • 0.5% of the amount over 10 million plus 77.5 thousand rubles if the price of the apartment is more than 10 million rubles.

From the point of view of the law, these payments must be made by the recipient, so he is always listed as the payer in the documents. In practice, the parties may agree that payments are made by the donor or the parties jointly.

An important point is the payment of tax by the recipients for receiving ownership of the real estate donated to them. Family members of the donor (children, parents, spouses) do not pay tax. For all other relatives and strangers, the tax amount will be 13% of the value of the apartment indicated in the donation.

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