27.09.2019

What is more profitable to the contract of donation or sale? Differences between donation and purchase contracts


Planning the alienation of real estate, citizens are interested, what is better than gift or purchase and sale? Which of civil contracts is optimally issued taking into account risks, winnings and legality. The legislator belongs to the contract and purchase and sale in close by the meaning of civil law agreements, but in private situations there are differences in which one is better to choose to transfer an apartment.

Differences and common between contracts

Before determining that a better gift or purchase agreement, it is necessary to allocate the main differences in the application, type and conditions for the conclusion of these agreements. Dear agreement refers to a free type of transaction, the testament is the same. But the agreement on the purchase and sale is already paid, since it is necessary to pay the recipient of the value of the property. Obtaining a response material or aware good - the main condition.

The fact of relevance of the contract is the main one what is the difference between domestic salesBut not the only one. At the contract of donation, special restrictions on the circle of persons - participants of the transaction are distributed. Basic Group of Companies of the Russian Federation forbids actover by residents by minors and incapacitated citizens. But in terms of donation there is also a restriction for recipients:

  • employees of educational, medical or pedagogical institutions;
  • civil servant;
  • banking workers of the Central Bank of the Russian Federation;
  • municipal employees.

The prohibition spreads if the donor is in care or treatment from the recipient, or if the gift is performed due to the official position of the recipient. Also, the difference between gift and selling is that the contracts of donation between commercial organizations are prohibited.

In terms of registration, both contracts are issued in writing, if there is a transformation transfer to the share of property or the participation of a minor, since 2016, nootic design has been required. Therefore, that better donation Or the contract of sale, in terms of the simplicity of the design of the transaction there is no difference. But if the cost of the gift does not exceed 3000 rubles, the agreement may be decorated verbally without writing a written contract. Similarly, buying and sale on the basis of oral agreements, mainly in the retail sale of things.

Is there a fundamental difference in this matter if we are talking about cars, house, land, apartment?

Both types of agreements are subject to state registration, if the subject of the transaction is an object of real estate. Choosing that it is better to make a gift or buying a car, an apartment or a land plot at all, it is necessary to understand that the substitution of one contract by others leads to insignificance of the agreement, as this is regarded as a feigned deal. A context will be recognized as an agreement decorated in order to disguise (hide) a different type of agreement. The negligible transaction leads to a "rollback" of conditions at the time of signing, and may also have additional legal consequences.

Planning to sell an apartment, that is, to make a profit from the transfer of real estate to another person, it is necessary to issue a contract of sale, and if the transfer does not imply benefits, it is necessary to issue a gift.

If it is necessary to make a choice, which is better than the gift or purchase and sale of the apartment, then this is an agreement that reflects the validity of the procedure for transferring property. However, when selling a share in the property, it is necessary to take into account the presence of the preemptive right of interest rates. But, if there is a donation, the co-owners are not the right to prepare. This is the circumstance of what the donation differs from buying and selling, you need to keep in mind before making a deal.

Pros and Cons

The most objectively demonstrates that it is better to give or buy an apartment, detailed analysis each of the types of agreements.

Pluses of domestic

For donating positive arguments will be:

  1. Ease of design. It is enough to make an agreement and register in the registry. The notarial form is not required if the transaction is carried out between adults and capable entities.
  2. The ability to avoid paying tax. For this it is necessary that the parties appealed close relatives. The difference between the gift from the purchase and sale in the absence of the donor benefit.
  3. The gift will not be considered joint property of spouses, as a result is not subject to section.
  4. A gifted citizen does not bear material and financial obligations Before the donor.
  5. If there are foundations, the gift can be returned ,. For example, if the gifted damage to the property or donor.

Minuses donated

But, despite the considerable list of advantages, with the design of the gift and cons:

  1. The right to cancel the terms of the transaction by the donor performs a minus for the receiving gift, and the complexity of challenging without guilt is a minus for the donor.
  2. The lack of gaining benefits is a minus for the transmitting property as a gift. Although at the same time this fact acts a plus for the receiving a gift.
  3. Recognition of the contract of donation is insignificant if the conditions and requirements for registration are violated. The most common option is a preliminary deal.

For final comparison and choice, what is better to make a gift contract or buy-sell, It is necessary to study the pros and cons of the second option - agreements on the purchase and sale of property.

Pros of sales contract

So, positive factors:

  1. Ease of imprisonment. It is permissible to conclude an agreement in oral and simple writing. In some cases, a notary form will be required.
  2. There are no special limitations in part of the subjects of the transaction. Of course, it is necessary to take into account the limitations of Art. 171 -172 Civil Code of the Russian Federation.
  3. Obtaining profit for the transfer of property is a compensated nature of the transaction. In the absence of payment, the transaction is not recognized completed.
  4. The relative ease of challenge the procedure in case of violation of the terms of the transaction or the rights of third parties.

Cons

Among the negative factors of the conclusion of the contract of sale, there are those:

  1. The need to pay for tax. In some case, this can be avoided, the procedure for providing a tax deduction is also regulated.
  2. A minus for the buyer will need to pay for goods / property in accordance with the requirements of the transaction.
  3. Transition of the acquired property to the joint property of spouses. With absence marriage contract Such property shares equally between spouses.
  4. When selling a share in the composition of the common property, one must notify co-owners, as they have the right to priority purchase (Art. 250 of the Civil Code of the Russian Federation).

Cost of registration of contracts

The costs of designing a transaction, subsequent tax payments, commissions and tariffs for the registration of a transaction - these factors determine what is cheaper to issue a gift or buy-selling.

For the Darment Agreement

Based on the terms of the transaction and the proximity of the kinship between the parties, the cost of the transfer of property from one owner to another under the terms of the gift will be formed from:

  • the cost of drawing up the contract;
  • fee for registration of an agreement;
  • NFFL (for the recipient);
  • fee for registration of the right of ownership, if established by law;
  • prices for notarization.

Ndfl is paid only by the recipient of the gift and amounts to 13% of the gift value. Recipients in close relationship with donors are exempt from paying. The fee for notary services depends on the price of information and technical work and state duty. The duty is 200 rubles, and the cost of information and technical works is determined by a notary individually. State registration of the transition of the right of ownership, for example, the apartment will be 2000 rubles.

For sale and sale contract

The expenses of the sale of sales contract will be formed from such positions:

  • NDFL (for the seller);
  • the cost of drawing up the contract;
  • payment of registration of the transfer of ownership;
  • price for notarial services.

As can be seen, there are no significant financial differences between the design of these two types of agreements. But on the fact that cheaper to make a gift or buy sale affects the presence of related links between participants. Also in some cases, citizens receive privileges when selling - tax deduction. And in the absence of the fact of obtaining benefits from the sale of property and to get exemption from paying tax. For example, if the purchase and sale of a car that was owned over 3 years (Article 217 of the Tax Code of the Russian Federation).

Lawyer of the Board of Legal Protection. Specializes in administrative and civil cases, damage to the insurance companies, the protection of consumer rights, as well as cases associated with the illegal demolition of seashells and garages.

When planning the transfer of ownership, the question of how to carry out the design of the transaction, which is better between close relatives: a contract of donation or sale.

There is a significant difference between these concepts. Dear agreement suggests that property is transferred to another owner without making any means, for nothing. Purchase and sale also implies the transfer of ownership for the Annal remuneration or the indication of such remuneration in the text of the contract.

If relatives decide among themselves, what is better: to sell an apartment or give an apartment, they should know the procedure for holding both procedures, pros and cons of each of them.

A distinctive feature of the contract of donation is the absence of any remuneration from the part of the gifted to the donor. If such a condition is violated, the contract may be challenged or canceled.

The undoubted advantage of the contract of donation between blood relatives or spouses will be the absence of a tax payment of 13% for income upon acquisition of real estate. Regardless of how many years there was a property owned by the donor (3 years to 2016 and 5 - after 2017), the tax of NDFL will not be accrued. The prerequisite for registration of such a transaction is the availability of certificates and documents confirming the relationship.

Completion of the contract of donation in the notarial office - the requirement is optional, but recommended by experts.

Choosing that it is better to conclude between relatives, a contract of donation or sale, it is worth a preference not only to the one that will be cheaper in terms of design and taxation, but also which is more reliable in terms of registration of ownership.

Cons that arise when making a contract of donation

  1. In the absence of related ultrasounds between the participants of the real estate transaction transaction, the NDFL tax will be charged regardless of the time of ownership of real estate.
  2. The donation agreement is easier than the contract of sale:
  • If the gifted gives a remunerator to the donor.
  • If the donor is the face of old age or has mental deviations or severe disease.
  • If the donarian has other blood relatives who can be the heirs of the first stage and do not agree with the implementation of the transaction of donation.

Required set of documents for the contract of donation

  1. Certificate of ownership of the transferred property.
  2. Application for the transfer of ownership is gifted.
  3. Written decorated.
  4. Extract from BTI with technical passport.
  5. If less than 14 years old - permission of guardians or parents with acceptance of property adoption as a gift.

The collected package of documents is transferred to the Rosreestra authorities for registration of the transfer of ownership of a new person. IN set time The right is reissued, and the new owner can receive a certificate from the register of real estate transactions that property belongs to him.

If the property ownership is transmitted by the donation, gifted person specified in the contract will be the only owner. Regardless of whether there is or not in the beloved spouse or children, the object is not issued in general family property.

Features of the design of the contract of sale between relatives

Unlike the Darment Agreement, acquired upon purchase of real estate will be the joint property of spouses, a certain amount money It will be necessary to make.

Pros of sales contract

  • The rapid order of registration (if the purchase occurs without credit funds).
  • If canceling or challenging the transaction is occurring, all the funds spent the funds will be returned within the deadline.
  • The buyer may issue a tax deduction for the purchase of real estate, including interest on mortgage loanif he takes place.
  • There is a possibility to draw up an agreement with the inclusion of a large amount of rights and opportunities for each participant of the transaction.

What includes a sale contract

  1. Information about the realizable object real Estate - area, location and other specifications.
  2. Data on the personalities of the seller and the buyer.
  3. Clearly specified value of the property being implemented.
  4. The rights and obligations of the parties, the size and procedure for accrualing fines for improper performance of duties.
  5. Other essential conditions.

Read more about deals between relatives in the video:

The contract of sale is better to arrange if relatives are not blood - it will reflect not only the essential conditions for the contract price, but also the obligations of the parties will help return the tools spent in the event of its termination.

The real estate transaction under the donation agreement between blood relatives or spouses will not be addressed, but can be challenged in controversial situations.

Thus, choosing that it is better to sell an apartment or give an apartment, the owner must determine for himself, as far as he trusts the person who will move the right to the object, the degree of kinship with him, if necessary, to issue a contract of sale with a wide range of rights. and duties.

P. Each of us sooner or later faces the need to make a decision about how to transfer housing to children or other close relatives. There are three most common ways: donation, purchase and sale and inheritance. Which one is the most convenient and profitable?

Fictitious purchase and sale

Transaction of sale is the most common operation in the housing market. According to Article 549. Civil Code RF Definition of the Agreement of Real Estate Purchase and Sales Agreement Sounds as follows: Under the Treaty, the Seller undertakes to convey to the property of the buyer land plot, building, building, apartment or other real estate for a specific fee. Naturally, in the case of the transfer of an apartment in this way between relatives, the speeches of money cannot be. However, in this case, there is a mass of nuances relating to taxation.
First, the seller of the apartment receives income in the form of an apartment value. Even if actually money was not transmitted, the cost of housing should be indicated in the contract, respectively, according to the former owner of the apartment will have to pay the tax on individuals (NDFL). If the apartment was in the property of less than three years, then a tax of 13% will pay in the amount of more than 1 million rubles. It would seem that there is nothing easier - to indicate a smaller amount in the contract of sale, and no tax payments. But fooling the fiscal bodies is not so easy. According to Vladimir Spassky, the Director of the Legal Department of the Real Estate Agency MIAN, the purchase and sale transaction between relatives can attract the attention of tax authorities, since the conclusion of the contract between interdependent persons. On this basis, the tax authorities have the right to verify the correctness of the application of the transaction price. "In the case of detection of the transaction price deviations aside or upwards by more than 20% of the market price, the tax authority has the right to declare the appropriate amount of tax and penalties calculated in such a way as if the results of this transaction were appreciated based on the use of market prices. "Expert clause 3 Article 40 quotes Tax Code RF.
Secondly, the purchase and sale transaction between relatives makes it impossible to obtain property tax deductions by the buyer. According to Article 220 of the Tax Code of the Russian Federation, the buyer, consisting on the basis of the Family Code of the Russian Federation in relations between relations with the seller, has no such right.
Another nuance that can make a decision not in favor of this option to transfer housing to relatives - this is a concept as " joint property spouses. " Many parents who think about passing the apartment to their married / married child, are unlikely to choose this option, because in this case the apartment will be shared by property, and in the event of a divorce, the spouse will have the right to claim half the apartment. However, this is not the only option when problems may arise due to complex relationships inside the family. "Conditionally speaking, mother and daughter own an apartment in equal shares, and the mother wants to convey their share to another child, for example, a son who has no apartment. If she does not give him this share, but sells, then according to the law, she must first offer to buy this fraction of his daughter. Moreover, under the same conditions on which it will continue to conclude a contract of sale and sale. And only if during the month the daughter does not express the desire to buy this proportion, then in this case you can safely sell your share to other relatives, "says Olga Rykov, Director of the Legal Department of Panorama Estate. In addition, relationships and the buyer can be spoiled. For example, if the mother sells his daughter's apartment, she may well live in her. But if the daughter wants to sell an apartment, then the mother will not be able to interfere with it. Moreover, in accordance with Article 292 of the Civil Code of the Russian Federation, the transfer of ownership of a residential building or an apartment to another person is the basis for termination of the right to use residential premises Members of the family of the previous owner. Therefore, if suddenly the relationship of mother and daughters will ruin, then the mother can be on the street at any time.

Pure heart gift

The transfer of real estate under the contract of donation is not so common in the market as a purchase and sale, but for relatives it is more profitable. In essence, all the conssesses that were listed above regarding the sale, in the case of grace, turn into pluses. First, taxes. In accordance with Article 217 of the Tax Code of the Russian Federation, the revenues received in the order of donation are exempt from taxation if the donor and gifted are members of a single family or close relatives in accordance with the RF IC. The Family Code refers here spouses, parents, children, including parents-adoptive parents and adopted children, grandparents, grandchildren, full and non-fertile (having common father or mother) brothers and sisters. If we are talking about long-range relatives, to which uncle, aunt, cousins \u200b\u200b/ sisters and so on, then here the recipient "Gift" will have to pay 13% income tax. And until recently there were disagreements about how to charge the tax. "In the donation contract most often the cost of the apartment is not indicated or indicated by the assessment of the BTI. Accordingly, before tax authorities Could not understand how much the amount to calculate the tax on donation, "explains Irina Shugurova, the deputy general Director MIEL-BROCERID on legal issues. Exactly a year ago, on October 9, 2008, changes were made in order to calculate the property tax, received in order of donation: "If an individual received an apartment in order to give an apartment from another individualwho is not a member of a family or a close relative and in the Darment Treaty not specified the cost of the apartment, the tax base for NDFL is calculated by the taxpayer based on the prices of prices for the same or similar property on the date, "the Federal Department of Management tax Service in Moscow.
Secondly, the donation is much more convenient from the point of view of relationships between relatives. If you take the same example with a child in marriage, then here parents can be calm - in the event of a divorce, the former spouse will not be able to qualify for a stake in the apartment. This rule follows from article 36 of the RF IC, in accordance with which property received by one of the spouses during a marriage as a gift is only his property. In the event of a divorce, the spouse will not be able to require the section of the apartment. True, the spouse after the divorce may require compensation for investments in the apartment repair, including to defend this right in court.
There is in donation and others positive moments. "Civil law gives a donator certain guarantees of their own life and health, emphasizing his legitimate ability to cancel the donation if the gifted will make an attempt on his life, the life of some of the members of his family or close relatives or deliberately causing bodily injuries. Guarantees also relate to the preservation of presented things: the donor has the right to demand the abolition of a donation if the appeal of a gifted thing with a presented thing creates a threat to its irretrievable loss, "says Sergey Lushkin, the Quarter-Estate sales director of sales and marketing.

Apartment after death

Another common way to transfer housing to the ownership of relatives is inheritance. What are the pros and cons of this method? The main, and perhaps the only minus lies in the fact that the transfer of housing to the ownership of the new owner is possible only after the death of the previous one. At the same time, if the testator wants to send an apartment to some particular relative, then you need to make a testament from the notary, if the only heir is the child, then the presence of the will is not necessary.
The advantages can be attributed to what, as in the case of the gift, the heir will be the sole owner of the property, the spouse under no circumstances will be able to qualify for the section of such property. As for taxation, currently the tax on property obtained in the order of inheritance is canceled, that is, you do not have to pay.
AVERAGE
To choose one or another way to transfer an apartment between relatives, depending on each specific situation. If you compare their attractiveness based on those advantages and the minuses that we listed, you can make a kind of rating: the least acceptable option is the purchase and sale, more preferred, but also unwanted - inheritance. Well, the leader of the chart-parade is a gift. However, experts note that in the near future, the contract of donation can lose its "yellow t-shirt leader." A replacement will come to a replacement, which is a kind of compilation of all listed options. "The rental contract provides for the purchase and sale transaction on certain burdensive buyer conditions, according to which the buyer undertakes to keep the seller to the end of the life and for the former owner will continue to stay in this apartment before his death," explains Olga Rykov. This contract is necessarily a notarial form. He is also subject to state registration. And it is prescribed all the conditions under which the seller agrees to sell this property: ranging from the size of the monthly content, to types of treatment, hiring a nurse, accommodation in this or some other apartment, etc. The main advantage of this transaction is that property proceeds to the new owner immediately, but at the same time the rights of the former owner are protected by law, which is important, as relations between close people can change much over time. The winnings remain both sides - one is confident that he has the ownership of this apartment or a house, and the other is confident that he will not stay outside without a piece of bread.

(based on urbanus.ru)

When executing the right to transition to property, the question arises: choose a transfer through a contract of donation or purchase and sale. What is better depends on the set of nuances and specific conditions. If the sale transaction is made on a reimbursable basis, the process of donation does not provide any payments instead of the property received as a gift. Legal relations arising from these ways to transition rights are different.

Thus, the question is that better - the contract of sale or the contract of donation does not have a unambiguous response. To solve a dilemma, how it is better to issue, will allow a detailed consideration of all aspects of these procedures, as well as identifying their strong and weak Parties. Any deal has its advantages and disadvantages. It also has the way in what relationships are the participants of the transaction.

In some cases, citizens deal with the alienation of their property, replacing the true meaning of their intentions in order to extract benefits. However, when checking such a transaction, it will be invalid. There is a general recommendation for re-issuing rights: if the participants in the process are close relatives, the fact of donation should be made, if the rights are transferred to unauthorized persons, the contract of sale should be issued.

Find out what is better: a gift or contract of sale in the transition of property rights? Pros and cons of the gift and sale, which transaction is more profitable to arrange when the apartment is transferred between close relatives, which says the Civil Code of the Russian Federation

Answer the question that today is better: a gift or sales contract is not easy, since in both cases there are a number of advantages and minuses.
This article covers the most frequently asked questions and reflects information regarding transactions.

(click to open)

Pretty many pitfalls awaits persons who consider the question that conclude: a contract of donation or sale. Many are resorted to the search for a qualified lawyer, paying the services of a specialist in a fairly expensive tariff.

Today, even people are far from jurisprudence, can solve the issue on their own, having understood with all the issues of relatively complex selection: what is still better than a donor or purchase agreement.

The main differences in donation and purchase and sale

Both transactions suggest the existence of civilian relations regulated by the Civil Code of the Russian Federation, as well as other regulatory legal acts. Choosing a particular way to purchase an object, you should carefully weigh all the advantages and disadvantages of the decision to choose the ideal solution. These are two fundamentally different transactions. The gift involves gratuitous alienation of property, while buying-sale - relations under which one of the parties (this is a buyer) receives a subject, and the second (seller) is paid.

It is clear to say that it is limited faster and better: a gift or purchase for sale is impossible in advance, it is necessary to weigh all the pros and cons of each of the presented transactions and only then make a decision.

Features of domestic

The procedure for gratuitous transfer to other persons (donation) is clearly regulated by Chapter 32 GK Russian Federation. Of the peculiarities of this type of agreement, among others, note:

  1. When transferring rights to the thing from the donor to the gifted (provided that the transaction occurs between close relatives), regardless of the period of ownership of the gift, income tax in the amount of 13% is not paid.
  2. The contract signed between the parties to avoid disagreements in the future is recommended to assure notarize, although it is not mandatory condition.

There are also negative moments of the signing of domestic:

  1. With the alienation of the property of real estate earlier than 5 years of ownership, it is necessary to pay income tax in the amount of 13% of the cost, even in the presence of related links between the parties to the contract;
  2. If the parties are not close relatives, then when drawing up a gift will have to pay the tax, and regardless of the time of finding the object owned by the donor.

If the owner wants to make a donation of a share in common lineup Property, it is necessary to obtain the consent of all owners.

If you analyze that it is better in marriage: a gift or purchase for sale, then in the case of a timing process, the property donated to one of the spouses cannot be divided, since everything that is presented is not in collaborative ownership.

In the case when the signs of the counterfeit are detected after the transaction is completed, that is, the inconsistencies of the document of the real form of the transaction, the signed contract of donation is subject to cancellation. For example, this may occur if payment is established for the gift.

Dear conditions

1. Full gift identification. For example, if real estate is given, it is important to fully assess all object parameters:

  • area;
  • location (accurate address, as well as objects of the object, main purpose);
  • a unique number in the cadastral registry (in relation to land).

2. Basic data of the participants of the transaction (full name, passport details, place of registration and residence, contact number phone, etc.).

The parties have the right to identify other essential conditions for a particular agreement, while they should not contradict the norms of legislation. Otherwise, the transaction can be challenged.

Features of buying and selling

The procedure for the conclusion and sale of purchase and sale is clearly regulated by Chapter 30 of the Civil Code of the Russian Federation.

Following the features of purchase and sale include the following:

  • if desired, to sell the object of real estate, being in marriage, necessarily the availability of written consent from both spouses;
  • the property purchased during the official marriage is considered to be joint, regardless of who worked and whose money it was acquired;
  • when buying an apartment (at home), a citizen of the Russian Federation has the right to one-time tax deduction from paying monthly amount of NDFL (when buying housing, the second and subsequent times is not yet deduction);
  • if the property is owned under 5 years of age, then the obligatory condition for its implementation is the payment of income tax in the amount of 13% of the total cost.

Conditions of the contract of sale

To essential conditions this type Agreements, as well as in the design of the gift, include the distinctive characteristics of each of the parties to contractual relations, as well as the object of purchase and sale.

Another one an important aspect It is the establishment of a certain cost, registered directly in the text of the document. If such an indication is absent, you can challenge the transaction and recognize it by inconsistent legislation.

There is no harsh price formation requirements, but still, if the price in the document is extremely low, with doubts, in reality, the transaction and reflection of the essential conditions, state structure, registering the transition of rights, can initiate additional validation of the cost for compliance with documents.

The purchase and sale agreement is considered more protected if the need to cancel the transaction. It should be understood that if for any reason the document is recognized as canceled by the conscientious buyer has the right to demand compensation for all costs incurred due to the conclusion of the contract. it important moment When solving the question, it is better to choose: a gift or purchase agreement.

List of documents for the design of the transaction

The list of documentation for donation is greater than in the case of the sale.

When buying, the next set of documents will be required:

  1. the agreement itself corresponding to the general form and containing all the necessary conditions;
  2. documents confirming possession and disposal of property on legal grounds;
  3. certificate of the absence of debt obligations;
  4. identity document from both sides;
  5. receipt of the payment of state duty for the transaction.

In the case of registration of the domestic documents, add:

  • act of estimating the object of donation;
  • extract OT authorized body about persons registered at the property and cadastral passport;
  • written receipts (the consent of all owners to the alienation of the subject of donation) are desirable notarized.

The certificate of debts, as well as the passport of the gifted and donor, is excluded.

Depending on the specific situation, a gift or purchase agreement may assume an extended list of necessary documents.

Comparative characteristics

An unequivocal answer to the question is that better: the donation agreement or sale, no, since in each case it should be approached individually.

Let's try to compare the specified types of transactions by making basic characteristics in a comparative table:

As comparedDarometerPurchase sale
ReliabilityThe gift is passed freeNecessarily assumes the work of payment
Tax deductionsResidents pay ndfl in the amount of 13%, non-resident - 30%. Calculated depending on the estimated value of the objectInterest are the same but calculus tax base produced from the actual purchase price
Who pays taxes?OccupicSeller
The possibility of termination of contractual relationsThe recipient is entitled to abandon the gift, and the donator is to prohibit the contract, but only in the cases provided for by lawConditions are prescribed by text. Also, the transaction is terminated by one-sided refusal to perform the terms of the transaction (not receipt of payment, debt, the presence of encumbrances)
ChallengingThere is an opportunity to challenge the donation in the presence of good reasonThe deal is equal to all participants, so challenges it, especially to third parties, almost impossible
RestrictionsDarment Act cannot take place between business entities engaged in the field of commerce, as well as in the case when a donor is a minor citizen. Also excluded donation in then when the gift is transmitted for professional activitiesOnly stipulated by law. For example, availability of capacity, age restrictions
Tax deductionsAbsentDo not apply if real estate acquisition from relatives

Drica or purchase For Sale: Selection Rules

When signing a donation agreement worth paying special attention That is cheaper than a gift or purchase agreement, calculating the result separately, and then comparing the results.

Situations in which the gravity will cost cheaper:

  • the transaction occurs between close relatives. In this case, the transaction will be rather beneficial due to the absence of the need payment of NDFL. To relatives, relationships with which are not subject to taxation, belongs to the spouse (spouse), children, parents;
  • the gifted or donor does not plan in case of termination of the marriage relationship to expose its gift.

Purchase and sale may be more profitable when:

  • the property belongs to the same person for more than 5 years (the cheaper is due to the permitted refusal to pay tax on personal income tax);
  • a tax deduction is provided, the size of which depends on the value of the property.

What is easier in the design: donating or purchase and sale

It depends directly from the subject transmitted under the contract. The transaction with the movable thing is more understandable and faster under donation, since in this case the procedure is simplified by the absence of the need to produce calculations, to compile acts of receiving and transmission, etc. Speech can go about any vehicle: car, motorcycle, etc.

If we are talking about reissuing the Earth, a house or other real estate object, then there are practically no difference in these treaties. In the case when the permanent is a minor, the difference is only in tax payments.

What is cheaper?

The main costs in the case of drawing up and signing almost any bilateral agreement are:

  • the remuneration of a lawyer (assistance in creating texts);
  • duty for the state registration of the contract and assigning it an individual number;
  • state duty for registration of the owner's change.

The size of the duty in the analyzed types of transactions is the same, therefore differences in value may occur only if there are some features (for example, in the subject).

Is it possible to terminate the contract?

Both transactions can be canceled. The right to appeal against the agreement with the aim of its termination is both among the Parties and third parties. The duration of the procedure, as well as certain costs associated with the termination of the agreement, in each particular case are individual, as they depend on many factors.

To unambiguously say about what an agreement is better, it is impossible, since it all depends on the nuances and the two identical cases does not happen, which requires increased attention and excellent knowledge in the field of jurisprudence. Lawyers could not come to a common opinion about the profitability of one or another agreement. Someone rests on the fact that the gift is more mobile, as it implies the possibility of termination only if there is a desire to one of the parties. Others rest on the fact that the relevance of the transaction is the main advantage of sale.

Despite those or other arguments, the choice remains yours. We recommend thoroughly think and analyze the situation and only then enter into a specific agreement.

Subscribe for fresh news


2021.
Mamipizza.ru - Banks. Deposits and deposits. Money transfers. Loans and taxes. Money and state