Donation of an apartment between close relatives to a non-resident. Gift non-resident tax

It is necessary to draw up a transaction for the acquisition and sale, but without transfer Money for the apartment. If the owner of the apartment has owned it for more than 3 years, he is not required to pay tax. If less, the tax rate is 13%, but of the amount exceeding one million rubles.

Tax on donating an apartment by a non-resident of the Russian Federation

Am I obligated to pay tax when donating if I am recorded in the “Certificate of Ownership” as a citizen of another state but at the same time on a Russian passport? If I want to sell an apartment, what tax will I have to pay, as a resident 13% or as a non-resident 30% of the transaction? Thank you! We read pp. 18.1 p. 1 art. 217 of the Tax Code of the Russian Federation: The following types of income are not subject to taxation (exempted from taxation) individuals: 18.1) income in cash and in kind received from individuals by way of donation, except for cases of donation real estate, Vehicle, shares, shares, shares, unless otherwise provided by this paragraph. Income received as a gift is exempt from taxation if the donor and the donee are family members and (or) close relatives in accordance with the Family Code Russian Federation(spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters); You are not obliged to pay anything, because.

Do I need to pay tax when donating an apartment in the Russian Federation?

According to the Family Code, the category of close relatives includes all people who have a relationship with each other in a descending or ascending line. If the donor is going to draw up an agreement providing for the transfer of an apartment or some other real estate to one of his relatives, then in this case, no taxes will be levied on any of them.

Secondly property donated, belongs only to the donee and is not included in the number of objects of common property of the spouses. In this way, a donation transaction compares favorably with the sale and purchase procedure, because. real estate received free of charge is not subject to division upon dissolution of marriage.

Donation of an apartment by a non-resident

There is a person "A". Person A has dual citizenship (US and Russia). "A" is not a tax resident of Russia and permanently resides in the United States. “A” owns property in Russia in the form of an apartment. The apartment was purchased before obtaining US citizenship and the tenure was 3 years.

Tax when donating an apartment by a non-resident of the Russian Federation

Transferring real estate to your relatives or friends is not as easy as it seems, because the deal still needs to be formalized in the most profitable way for all its participants. In addition to drawing up a contract of sale, there is another most commonly used way to dispose of your property - donating an apartment.

A non-resident gives a mother - a resident of the Russian Federation an apartment: what about taxes

How will the UK tax authorities react to the fact that their tax resident donated property in another country to his closest relative, you should check with representatives of the UK. This can be done, for example, at the consulate. In my opinion, there is no capital gains tax, since there is no capital gain, and a tax on a gift of real estate in another country to a mother, a citizen of that other country, should not arise either. In the Russian Federation, a gift from a non-resident to a close relative is not taxed.

Donation of an apartment by a non-resident

These legal relations are regulated by clause. The presence in the transaction of a non-resident of the Russian Federation in the transaction is not an obstacle to the application of the provisions of this article to emerging legal relations. The main condition for the application is the provision of evidence of kinship in this case - a birth certificate. The issue of double taxation is very acute, which is why so many jointly adopted legal acts are devoted to it. Thus, the bilateral Convention between Russia and the UK dated It is especially important to note that the amount of the deductible amount cannot exceed the amount of income tax calculated in the Russian Federation in accordance with its tax laws and regulations.

Donation of an apartment by a non-resident

2. For tax purposes, a resident is a person who stays on the territory of the Russian Federation for more than 183 days over the next 12 months in a row (note, not from the beginning of the calendar year!) regardless of citizenship (there are exceptions, but they do not apply to this case) (p. 2 article 207 of the Tax Code of the Russian Federation). Thus, since the tax period for personal income tax is a year (Article 216 of the Tax Code of the Russian Federation), then if the sale of an apartment occurs in 2010. and as of December 31, 2010. (not on the date of the transaction!) a person with foreign citizenship will be in the territory of the Russian Federation for more than 183 days, then the tax rate will be 13% and he will be able to use a deduction in the amount of 1,000,000 (clause 3 of article 210 of the Tax Code of the Russian Federation), if less then the rate is 30% and he will not be able to use the deduction (clause 4 of article 210 of the Tax Code of the Russian Federation).

Donation of an apartment by a non-resident

The situation is very unusual: I want to present my apartment to my adult son. And this apartment was registered in the USRR for me as an Israeli citizen. at that time I lived abroad, but at the same time I was a citizen of the Russian Federation. Here is such idiocy. Why they did this no one knows. The apartment was arranged for me by elderly relatives 8 years ago. Am I obligated to pay tax when donating if I am recorded in the “Certificate of Ownership” as a citizen of another state but at the same time on a Russian passport? If I want to sell an apartment, what tax will I have to pay, as a resident 13% or as a non-resident 30% of the transaction? Thank you! We read pp.

Tax on gifting real estate to a relative and non-relative in 2019-2019

draw up an agreement with an exact indication of the share, a description of the object (apartment / house, etc.);
obtain the consent of the spouse (notarized), or, if the donor is a minor from 14 to 18 years old, from the guardianship authorities and legal representative;
sign the contract and register the transfer of ownership in Rosreestr.

Real estate gift tax to a close relative and a third party, established for 2019

Only these relatives, including adoptive or step relatives, are considered close and gift transactions between them are taxed at 0%. Although you still have to incur some costs, including the execution of the donation at the notary and the registration of the contract at the Registration Chamber.

Gifting an apartment to a non-resident son

Personal income tax in Russia is a universal and frequently used tax on individuals, paid not only on gifts, but also on salaries, lottery winnings, fees received from tenants and other income. Settled Ch. 23 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), belongs to the category of federal.

gift tax

Taxation when donating real estate to close relatives depends on the value of the apartment indicated in the contract. If the line with this data is missing there, or the donor does not know the exact value of the object, then the payment is calculated from the BTI inventory estimate. Even if not the whole house is given, but part of it, a room from communal apartment, the payment will also apply to them, only calculated from monetary value this part.

Legal consultation

and if the apartment was acquired in marriage, how to write the consent of the spouse in the contract? Does a donation require the consent of the co-owners? And if 2 apartment owners want to donate their shares to a third relative, how is the contract drawn up? And where can I find samples of statements from the donor and the recipient Volgin, being the owner of 1/10 of the part of the residential building, donated the part of the house belonging to him to his nephew

The declaration must contain the figure of the calculated tax and the price of the property noted in the donation. If the agreement does not contain the value of the property, then the basis is taken cadastral value apartments. It should be noted that if there is no price for real estate in the declaration, then it will not be taken into production upon personal presentation to the IFTS. When sending documents by mail after desk audit tax officials will offer to draw up a corrective declaration. Adjustment is carried out according to the cadastral price. In extreme cases, the value corresponding to the market value of the property is indicated. Even when issuing a deed of gift to the next of kin, the tax service of some regions of the Russian Federation requires a declaration with a package of papers indicating the degree of kinship.

Distant relatives are:

son-in-law and daughter-in-law;
spouse's parents;
Aunt and uncle;
nephews;
cousins and second cousins and brothers.

People who are given housing by non-close relatives or third parties are often asked if there are any tax benefits. Unfortunately, under such circumstances they are not provided.

Even if the gift is accepted by a person in retirement age, then he does not enjoy any privileges and is obliged to pay 13% of the cost of housing, like others. back to contents Taxation of third parties Third parties are citizens who are not related to the donor. Usually, the owner of the living space draws up such a donation if he does not have relatives and wants to give an apartment to a person with whom they are on friendly terms.

Forbidden

To do this, you will need to provide:

a correctly completed application for a deduction;
tax return;
documentation confirming the right to a tax deduction. Usually this is a passport and papers that confirm the right to housing.

The tax deduction is 13% of the purchase price of the house.

At the same time, the maximum tax deduction for real estate is calculated from the amount of 2,000,000 rubles (even if this living space costs more). Thus, the owner of an apartment can count on an amount of 260,000 rubles (2,000,000 * 13%) or less if the cost of housing is less than 2 million rubles.

Sample application for a property tax deduction.

How to profitably arrange a donation of an apartment from a foreign citizen?

Attention

Also, the donee, if required, pays Notary Services. The tax authorities sometimes send a notice demanding payment of tax even in those circumstances where the property was given as a gift to relatives.

But do not worry: receiving such a letter does not mean at all that you need to pay personal income tax. Tax officials can send notifications for all transactions without going into details of the formalized agreements.

If such a notice was sent to you by mistake, then send it back to the tax office. In the message, specify that the deed of gift was drawn up by the next of kin and, according to the law, does not require the collection of tax.

Also, in the response letter, attach a copy of the document that indicates kinship. Sometimes the tax authorities send a notice not to the receiving party, but to the person who donates the property.

What taxes do I have to pay when selling, donating and inheriting an apartment?

Example: An uncle gave an apartment to his nephew: the deed of gift was issued in February 2017. In this case, the nephew must submit a 3-NDFL declaration no later than April 30, 2018.

Important

He will need to pay the tax by July 15, 2018. to content Required documents Drawing up a declaration and sending this document to the local tax service- the duty of all citizens who received real estate as a gift. In addition to the declaration, copies of the following documents must be submitted to the local branch of the IFTS:

gift;
documents certifying the right to own property;
BTI certificates;
passports.

Do I need to pay tax in Russia when donating an apartment

The second option is to issue a donation for real estate worth 2,000,000 rubles in favor of the donor's nephew, who is not a close relative of the donor. He will have to pay 13% of the total value of the property, that is, it is enough to carry out a simple calculation: 2,000,000 * 0.13 = 260,000.

Thus, when accepting a donation, the nephew will have to contribute to the state budget 260,000 rubles. The third option is to donate expensive real estate to a third party, who is also a foreign citizen. The total value of the property is 7,100,000 rubles. To calculate the amount of tax, you need to carry out the following calculation: 7,000,000 * 0.3 = 2,100,000. Thus, a foreign citizen will need to purchase 2,100,000 rubles of tax.

The amount of tax when donating real estate: to close relatives and third parties

It is best to back up your opinion with relevant documents or data. Example: a daughter-in-law received a one-room living space from her mother-in-law as a gift. According to the law, the mother-in-law is not considered the next of kin, so the daughter-in-law is obliged to pay a tax equal to 13% of the price of the apartment. According to Rosreestr, the cadastral price of the real estate received as a gift is 700,000 rubles. The daughter-in-law needs to draw up a declaration and indicate in it the amount of income in the amount of 700,000 rubles. Consequently, the daughter-in-law is obliged to pay a tax equal to 91,000 rubles (700,000 rubles x 13%). Read about the amount of tax on the sale of an inherited apartment here. to content Property tax New deduction A tax deduction when making a donation for real estate is granted to the donor, as it is understood that the owner once spent money on the purchase of housing.

Tax when donating real estate to a close relative in 2017-2018

According to the current legislation, even after registration of a donation for an apartment former owner entitled to a deduction. Read also the article on how to get a property tax deduction when buying an apartment as a spouse. This right is confirmed by the amendments introduced to the legislation at the beginning of 2014. According to these innovations, the benefit is attributed not to the property itself, but to its owner.

If a person donates their housing to a person with whom they are closely related, then they cannot receive a deduction, since such gift transactions are not taxed. If a person arranges housing for a third party or a distant relative, then he can receive a property deduction.

The main thing is to fill out the application correctly.
If the property was received in the course of a donation transaction, it must be taken into account that market price such property is calculated according to its cadastral price, and the value of the gift indicated in the donation should not deviate downward by more than 20%, while it is generally prohibited to overestimate it Settlements with non-residents As mentioned above, if a person is a non-resident of Russia, then in this case he will need to pay a tax in the amount of 30% of the value of the property transferred to him. Here it is important to understand who is a resident of the Russian Federation and who is not included in this category persons. Residents of Russia are persons who stay in the territory of this country for more than 183 days. At the same time, a person loses this status if during this period of time he is outside the borders of the Russian Federation.

What is the tax when a foreigner donates real estate to a close relative

It is worth noting that when drawing up all the documents, you may need to pay for the services of a lawyer and a notary, which will cost approximately 2,000 rubles for the execution of the document itself, as well as 1,400 rubles for its registration with Rosreestr. The given amount of notary services is conditional, and may vary depending on which office the donor applies to.

With distant family ties If the donor is going to provide an apartment or other expensive property as a gift to distant relatives, in this case other expenses and taxation rules are provided. First of all, in this situation, a list of persons who do not belong to the category of close relatives, but still have certain family ties with the donor, is considered.

How it is taxed and what kind of tax Tax rate Officially, when donating an apartment, it is considered that the citizen (who received the gift) must pay income tax in the amount of 13% of the full market value of the apartment. The market value of an apartment is determined as follows:

Based on prices for similar property on the market. Those. if a three-room apartment in a modern nine-story building - we look at prices for similar apartments in the same area.
Based on the value specified in the donation agreement. In this case, the cost should not deviate from the market by more than 20%.

The apartment costs 1 million rubles = we pay a 13% tax in the amount of 130 tr. The tax on the sale of an apartment received as a gift is the same 13%. There are no benefits for pensioners. After the donation agreement is executed and officially registered with the Federal Registration Service (reg.

The donation procedure involves the payment of tax. Including 2006, all taxes and fees on gifts were levied in accordance with legislative act

"On the tax on property passing by inheritance or gift"

After the termination of this law, the Tax Code of the Russian Federation began to regulate this procedure from the legal side. If you follow its norms, it turns out that a citizen who has received an apartment as a gift receives some kind of income that needs to be taxed. The donation agreement is almost impossible to cancel, therefore it is called irrevocable.

Gifting an apartment to a foreign citizen

After providing the documents, the notary will draw up a donation agreement. That is, the son must give power of attorney to someone in Russia, and this someone will represent his interests in Russia. And then you, a citizen of the Russian Federation, will deal with this representative.

It is best to go to a notary office and get reliable advice.

Get ready to pay a lot of money for the registration of a deed of gift, for notary services and tax on donated property (this is already being paid by the son).

Donation from a non-resident

At the same time, evaluate an apartment (for example) at the minimum - state price (for a finished apartment in a house built 15 - 20 years ago - this price will be 10-12 times less than the market price).

Since 2006, the law of December 12, 1991 No. №2020-1

"On the tax on property transferred by inheritance or donation"

Paragraph 18.1 of Article 217 should be followed tax code The Russian Federation, where indicated, are exempt from tax when donating if the donor and the donee are close relatives (family code), if you are not close relatives then 13%.

Real estate donation tax

However, the tax is levied on the donor only if the relative, in respect of whom the donation procedure takes place, is not close or is a citizen of another country. When carrying out the donation procedure with the participation of the above relatives, the tax is not paid.

In this case, only the costs incurred by the notary and the lawyer are paid:

Registration of a donation agreement - 1400 rubles.
Drawing up a contract - within 2 thousand rubles,

Taxes on gifts with the participation of close and distant relatives differ from each other.

Gifting an apartment to a citizen of another state

tax rates 3. tax rate is set at 30 percent in respect of all income received by individuals who are not tax residents of the Russian Federation, 2.

Tax residents are individuals who are actually located in the Russian Federation for at least 183 calendar days within 12 consecutive months.

The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon fields. raw materials. Article 572 Civil Code RF.

Tax on a gift apartment to a foreign citizen

If a close relative, then a donation is better, if not a close one, then a will.

And among other things, the father must understand that by giving him, in fact, he does not secure any rights to the apartment. That is, he can be discharged in court the very next day.

The Donation Agreement is the only agreement that is practically impossible to challenge. This is a voluntary decision of a living person to donate property to another person.

Gift for an apartment to a citizen of another country

The situation is that I am a citizen of another country. cis country. my father is a citizen of the Russian Federation and also has property in Russia. in view of his illness, he wants to transfer all his property to me and my brother.

but we are not citizens of Russia. Is it possible to do this and what exactly needs to be done, a donation or some other move, please tell me.

There is no difference - to whom to give.

you just need to have a notarized translation of your passports to sign the contract, if they do not have Russian text. ordinary donation agreement, plain text, ordinary registration. the only difference is that later, when you become the owner of this apartment and want to sell it (if you want), you will have to pay a 30 percent tax, since you are not residents of Russia.

but as I understand it, this is still far away. while you need documents for an apartment and passports of both parties. all.

In particular, this applies to:

cousins or brothers;
spouse's sisters or brothers;
nephews;
great aunts and grandparents;
mother-in-law and father-in-law;
other relatives.

For this category of persons, a real estate donation tax is provided, the amount of which is 13% of the price of the donated property. It should be noted that the obligation to pay tax is imposed on the gifted person. Special attention should be paid to the fact that such a tax amount is provided for those people who not only belong to the category of distant relatives of the donor, but also have the status of residents of Russia, that is, they are citizens of this country and stay on its territory for more than 183 days without a break. For those who are not resident, income tax will have to be paid in the amount of 30% of the value of the donated property.

Only for non-residents of the Russian Federation: payment of tax on the sale of real estate in Russia

Attention

If the property was received in the course of a donation transaction, it must be taken into account that the market value of such property is calculated at its cadastral price, and the value of the gift indicated in the donation must not deviate downward by more than 20%, while overestimating it in principle it is forbidden Settlements with non-residents As mentioned above, if a person is a non-resident of Russia, then in this case he will need to pay a tax in the amount of 30% of the value of the property transferred to him. Here it is important to understand who is a resident of the Russian Federation and who is not included in this category of persons. Residents of Russia are persons who stay in the territory of this country for more than 183 days.

At the same time, a person loses this status if during this period of time he is outside the borders of the Russian Federation.

Tax on the sale of real estate for non-residents. information for realtors

If both of them are in close family ties, then in this case, during the transaction, they are completely exempt from the need to pay any taxes. If they are distant relatives of each other or have no family ties at all, then in this case they will already have to pay the standard personal income tax. If close relatives According to the Family Code, the category of close relatives includes all people who have a relationship with each other in a descending or ascending line.
If the donor is going to draw up an agreement providing for the transfer of an apartment or some other real estate to one of his relatives, then in this case, no taxes will be levied on any of them.

How to profitably arrange a donation of an apartment from a foreign citizen?

If, for example, the owner of one of the rooms in a multi-room apartment suddenly gave it to a passer-by for no apparent reason, the neighbors have the right to appeal such a transaction in court, and there is a high probability that it will be declared null and void.” In addition, for close relatives, donation will be more economically profitable way transfer of real estate, since the recipient in this case will not have to pay personal income tax in the amount of 13% of the value of the received object. “Thus,” Irina Moshnyakova points out, “citizens of this category will only bear the costs associated with the preparation of documents and state registration the transaction itself: preparation costs cadastral passport for real estate, state fees, the costs of notary services (if you decide to conclude the contract in a notarized form), as well as the costs of preparing notarized copies of documents.

Three years after the donation is registered, the mother will be able to sell the apartment (given that she is a resident) without paying tax. For apartments received as a gift, privatization or inheritance, the period of ownership, after which you can sell housing without paying taxes, is three years. In the Russian Federation, real estate gift transactions concluded between close relatives, such as a son and mother, are exempt from taxation.
The costs that you will incur will be related only to the registration this agreement in Rosreestr and (if necessary) with the statement of the subject of donation - the apartment - for cadastral registration. If a tax non-resident Russia has property in the Russian Federation and plans to sell it, then he will have to pay 30% personal income tax. However, if the son makes a donation to the mother, then, since they are close relatives, then nothing will have to be paid.

Property donation tax to a non-relative

In practice in similar situations it is much easier to acquire less expensive real estate, and most people do just that, simply refusing such a valuable gift. Property tax In accordance with the current legislation for distant relatives and third parties, a donated apartment is considered income received, which is subject to the appropriate tax. At the same time, the amount of this payment is quite large, despite the fact that it is only a small part of the donated property, and therefore not everyone can go for such expenses, simply refusing a costly gift.
The way out of the situation lies in the property tax deduction, which provides for the possibility of returning the amount paid in the form of 13% of the value of the donated property.

Should you donate real estate?

Info

Each transaction is accompanied by the submission of information to the Federal Tax Service. Then pay a lot more, get fined, penalties will grow every year. FAQ, which is asked to realtors, how will the Federal Tax Service calculate whether you are a resident or not? The laws do not contain a clear list of documents confirming the number of days in Russia, so you can present the following documents with customs marks:

international passport
Diplomatic passport
Service passport
Sailor's passport
Migration card
Travel tickets

Many hide the fact of non-residency, but everything secret someday becomes clear, then you can get into fines and double taxation, the miser will pay twice.

Do I need to pay tax in Russia when donating an apartment

Important

The taxation of income of citizens of Russia and citizens of foreign countries received in the Russian Federation from the sale of real estate is similar, but also has significant differences. Income of individuals from the sale of real estate in the Russian Federation is subject to Personal Income Tax (in short - PIT) according to the rules of Chapter 23 of the Tax Code of the Russian Federation. Taxable period for personal income tax calendar year. Starts January 1st and ends December 31st. Do I need to pay tax in the Russian Federation when donating an apartment Can a foreigner buy a house with land in Russia? What is more profitable - gift or sale? How the UK tax authorities will react to the fact that their tax resident donated property in another country to their closest relative should be clarified with representatives of the UK. This can be done, for example, at the consulate.

One of the ways is to draw up a sale and purchase agreement, indicating in it the value of the object up to 1 million rubles, which will allow the seller not to pay income tax (13%) from the allegedly received income from the sale of the apartment. Another extremely popular option is to donate an apartment. Let's consider it in more detail. Donation on paper The concept of donation has been present in Russian law for a long time: Russian Empire, and in Soviet law.

There is such a concept in the current legislation. Currently, donation is regulated by Chapter 32 of the Civil Code of the Russian Federation, which reflects all issues related to the conclusion, cancellation and execution of such agreements.

Tax on a gift of real estate to a citizen of another state

The declaration is submitted before April 30 after the reporting period (Article 229 of the Tax Code of the Russian Federation). Payment of the accrued amount must be made no later than July 15 of the year following the reporting year (Article 227 of the Tax Code of the Russian Federation). It should be distinguished that income tax when donating real estate is payable at the place of registration of the donee, and property tax - at the location of the said property.
Documents for filing a declaration The donee must submit to the inspection of the Federal Tax Service at the place of his residence:

passport of a citizen of the Russian Federation or other document proving the identity of the applicant;
real estate donation agreement;
document on the transfer of the object of the transaction (if any);
confirmation of ownership of the gift;
a document indicating the assessment of the gift (with BTI).

With the listed documents, an income declaration for the past (reporting) period must be submitted.

The rule is inexorable, like the chariot of Jagannath. Project Declaration on the advertised site Developer: Ivastroy, LLC Mortgage 7, 4% for the entire period! Discounts up to 12%! 15 minutes. to metro station Slavyansky boulevard. from 2.1 million rubles Urban Group Find out the phone Become an IP! Is it necessary? Another group to which the tax laws are not very friendly is the rentier. In our opinion, this category is even much more numerous than downshifters. Somehow it is considered that professional entrepreneurs are those who have registered in this capacity in tax authorities, i.e. started his own company or individual entrepreneur(IP). People who rent apartments just like that (i.e.

Do I need to pay tax in Russia when donating an apartment

Telephone consultation 8 800 505-91-11 The call is free Mother, a citizen of Russia and Israel, living abroad and not being in this moment Russian resident wants to give his own son a small sizeread answers (3) Tags: Donation between close relatives Permanent residence Pay taxes Tax amount when donating a share of an apartment to a non-resident.read answers (3) Tags: Tax when donating a share of an apartment Tax when donating a share Tax amount when donating Can I give my wife my apartment? Thank you.read answers (1) Tags: Is a donation by a non-resident of the Russian Federation of a share of an apartment to a resident of the Russian Federation taxable? If yes, at what rate? Thank you.read answers (1) Tags: Apartment Taxes My brother and I have 1/3 share. The grandfather is also registered in the apartment (he and his grandmother made a donation for my brother and me.

Sale or donation of an apartment owned by a non-resident

According to the RF IC, family members and close relatives are:

spouses;
parents and children;
grandfathers, grandmothers, grandchildren;
brothers and sisters in at least one line.

The property acquired as a gift, in this case, is not subject to taxation, but VAT is paid by the donor for certifying the document. Taxation different types gifts All gifts are different.

Info

Only objects with a value of more than 3,000 rubles are subject to taxation, as well as objects transferred legal entities. Individuals do not pay personal income tax upon receipt sums of money and gifts in kind.

The nominal value of land is not taken into account. Separate taxation is carried out on donations. land plot relative, minor. A minor is not exempt from income tax.
Legal representatives act on his behalf.

Donation of an apartment by a non-resident

Attention

The rate depends on residency and the tax is charged on all gift income, with the exception of cash and in-kind income. The free transfer of property, in respect of which the donor is a family member or close relative, is not subject to payment on income.

The simplified taxation system (simplified taxation system) with the payment of 6% personal income tax is applied if the amount of standard taxation is less than 1% of the payer's profit. Against such a motley background, the law, quietly adopted in November - No. the ordinary title "On Amendments to Parts One and Two of the Tax Code of the Russian Federation." These very changes, the introduction of which will take place from January 1, 2016, are extremely serious.
First of all, let's remember the situation we started talking about in the last chapter - when a frankly underestimated figure flaunts in a sales contract.

Gift between relatives, not residents of the Russian Federation.

Gift from non-residents of the Russian Federation

At the same time, there is no difference in whether he is a citizen of Russia or not, and even if citizens of the Russian Federation go abroad and stay there for more than 183 days, they lose their resident status, and in the case of a donation, they will have to pay a tax equal to 30% of the value of the donated them property. Example payment of personal income tax To correctly calculate the amount of tax, you need to decide on several possible options.

The first option would be an apartment that costs 950,000 rubles (since there is a special calculation if the amount is less than 1,000,000 rubles), and will act as a gift to the donor's son. At the same time, he himself is a citizen of Russia, who has lived all his life in his homeland and is its resident.
In this case, personal income tax on donation will be 0 rubles, since the son is a close relative and a full-fledged family member for the donor.

Personal income tax of a non-resident when donating real estate

It also doesn't matter if they have the means to pay the fee. When making a donation between family members and close relatives, the recipient of the gift is not subject to income tax. shares of real estate (apartment, house, land plot) The share of real estate is taxed at the standard rate income tax- 13 %. The reference amount is the contractual or market value of the property. When determining the price of a land plot for taxation, its cadastral value is used. stipulated by the treaty or established as a result of the assessment. The specified rules are applied taking into account international agreements concluded by Russia with other countries for the avoidance of double taxation.

Donation from a non-resident

In practice, in situations like this, it is much easier to buy less expensive real estate, and most people do just that, simply refusing such an expensive gift. Property tax In accordance with the current legislation for distant relatives and third parties, a donated apartment is considered income received, which is subject to the appropriate tax.

At the same time, the amount of this payment is quite large, despite the fact that it is only a small part of the donated property, and therefore not everyone can go for such expenses, simply refusing a costly gift. The way out of the situation lies in the property tax deduction, which provides for the possibility of returning the amount paid in the form of 13% of the value of the donated property.

Non-residents do not receive any age-of-ownership benefits, so wait three years, as many residents do, to receive tax break, meaningless. The process of registration of an inheritance by a non-resident does not differ in any way from the process for a resident: after the death of the testator, it is necessary to open an inheritance file with one of the notaries in Moscow, collect all information about the property of the testator and transfer it to the notary. Important The notary may request additional documents, appraisals, etc. There is no tax when you receive an inheritance from parents or children. After six months, the notary will issue a certificate of inheritance by law or by will, depending on the basis on which the inheritance was drawn up. Taxes from non-residents This way is closed to a non-resident. ... In a word, the fate of a non-resident is unenviable: he always and everywhere pays 30% of the amount received.
What cost to pay? By general rule the standard personal income tax is 13%, therefore, when receiving real estate as a gift, the calculation is carried out on the entire value of the object, which is reflected in the terms of the transaction, that is, as much as the value of the donated property. At the same time, there is a clause according to which the value of the donated apartment specified in the contract should not differ from market price more than 20%. The state duty for registration of a donation agreement is paid by both parties contractual relations(divided into two parts of the contract). How much does it cost to draw up a donation agreement with a notary - you can find here.

Donation of an apartment by a non-resident of the Russian Federation to a resident of the Russian Federation

title document, and in this case, this is the Certificate of ownership of the apartment in the order of inheritance;
title document - Certificate of the seller's ownership of the apartment;
extract from the house register and owner's card;
cadastral ( technical certificate) BTI for an apartment.

Before the transaction, the seller usually submits a fresh extract from the Unified state register rights to real estate, which reflects data on the owner of the property - an apartment, characteristics of the property, named the grounds for the emergence of ownership rights, reflects the presence or absence of encumbrances (for example, a pledge). valuable papers upon the fact of donation, the expenses of the donor incurred during the execution of the transaction are taken into account.

Thus, when accepting a donation, the nephew will have to contribute 260,000 rubles to the state budget. The third option is to donate expensive real estate to a third party, who is also a foreign citizen.

The total value of the property is 7,100,000 rubles. To calculate the amount of tax, you need to carry out the following calculation: 7,000,000 * 0.3 = 2,100,000.

Thus, a foreign citizen will need to purchase 2,100,000 rubles of tax.