Is it necessary to indicate the cadastral value of the share in the apartment when donating

The current legislation provides for several ways to re-register a living space for another owner: through a contract of sale, rent, inheritance, donation. The latter method is considered the simplest and most labor-intensive, since it requires the collection of a minimum package of documents.

Most often, obtaining an apartment or a house through the registration of a donation is found in the circle of close relatives. At the same time, the new owner receives full rights to own the living space and can dispose of it at his discretion.

Donation is a gratuitous transaction, as a result of which the donor does not receive any income, therefore he is not obliged to pay tax. But when a person receives an apartment as a gift, an income arises, upon the acquisition of which he is obliged to pay a mandatory tax in the amount of 13% of the cadastral value.

There are situations when a person can be exempt from paying tax - if he received real estate as a gift from close relatives (husband or wife, parents, children, grandparents, grandchildren, brothers, sisters).

In this case, it is not necessary to indicate the cadastral value of the share or the entire living space

If housing is received as a gift from another individual who is not a close relative of the donee, the cadastral value of the apartment will need to be indicated in the documents, since the amount of tax will depend on this amount.

You can find out the cadastral value in the state cadastre of real estate.

If there is no information about a specific object in it, it is necessary to contact the technical inventory authorities, which will determine the inventory price of the apartment. A certificate from the BTI can also be obtained from the tax inspectorate at the place of registration.

 

It is quite simple to calculate the amount of tax, it is necessary to multiply the cadastral value of the apartment by the tax rate. For example, if the cost of housing is 1 million rubles, then the amount of tax, respectively, will be 130,000 rubles. Similarly, the amount of tax on the share in the apartment is calculated. If half of an apartment worth 1 million rubles is given as a gift, then the tax will be 65,000 rubles. It is also worth noting that the 13% tax is paid by residents, that is, citizens permanently residing in the territory of the Russian Federation. For non-residents, a tax payment of 30% of the cadastral value of housing is provided.