Donation agreement for an apartment: pros and cons, comparison with the purchase and sale, which is better and cheaper. Gift, sale or inheritance: how best to transfer an apartment to relatives

An equally significant difference is the permissible subject composition of transactions. So, they can personally participate in the sale and purchase any subjects of law who are endowed with legal capacity to conclude transactions (all, except for incapacitated, minors - Art. and Civil Code of the Russian Federation). With regard to donation, in addition to the above restrictions, it also applies prohibitions on participation for subjects based on their professional activity (clauses 2, 3, 4, part 1 of article 575 of the Civil Code), which is dictated by the essence of donation.

Another important factor when choosing the method of alienation and acquisition of property, it is legal regime of ownership arising from the new owner. So, when buying and selling, if the new owner of the property is married, in relation to the acquired property, in accordance with paragraph 1 of Art. 256 of the Civil Code, there is a joint regime of ownership of this property, regardless of who and with whose funds it was acquired. The impossibility of applying this rule is allowed only in the presence of marriage contract with appropriate conditions... When donating, according to paragraph 1 of Art. 36 of the Family Code (SK) of the Russian Federation, the new owner owns the property alone.

In addition, the need to pay 13% personal income tax(Art. and Tax Code(Tax Code) RF). It arises in the conduct of both transactions, however, in the sale and purchase, the obligation to pay it rests with the seller, and in the case of donation, with the donee. The only exception is donation between close relatives(Clause 18.1 of Art. 217 of the Tax Code of the Russian Federation), which is not applicable to buying and selling. For her, in the case of ownership of property (most often real estate) for more than three years, the norms apply tax deduction(Article 220 of the Tax Code of the Russian Federation) (except for cases of sale and purchase between relatives).

Additionally

In addition, for donation, the legislator has determined a list of reasons that allow the transaction to be terminated after its completion, even if all significant conditions are met (Article 578 of the Civil Code), which is unacceptable when buying and selling.

Donation agreement

In addition to the standard details - the date, place of name and responsibilities of the parties - in this document the subject of the agreement must be indicated... Most often, things that have not been withdrawn from circulation act as it, but property rights of claim (transfer of the song's author's right to receive royalties from a record company), as well as exemption from obligations (forgiveness of debt) can also act. The subject must be specified by the contract, the absence of such a direct reference to a specific thing, right or method of release entails the nullity of the contract (clause 2 of article 572 of the Civil Code of the Russian Federation). In addition, the contract stipulates the conditions governing the transfer procedure, liability for improper use, restrictions on such use, and may contain suspensive or abrogative conditions for receiving the gift.

Form of contract

One of these most important conditions is subject of a contract- goods, the observance of which provides for the determination of its name and quantity (clause 3 of article 455 of the Civil Code, clause 2 of article 465 of the Civil Code). They can be objects of the material world, securities or property rights.

Also, a common condition is compliance with the quality of goods, which is determined by the contract (clause 1 of Art. 469 of the Civil Code of the Russian Federation) or is suitable for fulfilling the purposes for which an object of this kind is used (clause 2 of Art. 469 of the Civil Code of the Russian Federation).

An equally important condition is item price, which is determined by agreement of the parties (except for those regulated by the state). In the absence of it in the contract, the price charged for similar goods is subject to payment (clause 3 of article 424 of the Civil Code of the Russian Federation).

In addition, a prerequisite for the validity of the contract is the indication responsibilities of the parties, the main of which are:

transfer of goods by the seller to the buyer;
acceptance of the goods by the buyer and payment of its price to the seller. Any other conditions not prohibited by law may be established by the agreement.

Form of contract

It is determined based on the subject, its cost and subject composition... 3 forms are allowed:

oral (most often used in retail purchase);
written (delivery, contracting, participation as a party to a legal entity, etc.);
notarized (drawn up by agreement of the parties).

In addition, some contracts are subject to state registration (Art. and Civil Code of the Russian Federation).

Pros and cons of a sales contract

TO pluses alienation property by concluding a sale and purchase agreement should include:

simplicity and speed of execution - most contracts can be concluded orally, without notarization and state registration;
no restrictions on the subject composition, except for the generally accepted prohibitions for incapacitated and minors (Art. and the Civil Code of the Russian Federation);
the onerous nature of the transaction allows the party alienating the property to claim for it monetary reward- its price;
the minimum number of conditions for the cancellation of the transaction by third parties.

TO cons sale and purchase transactions include:

onerous nature obliges the buyer to pay in favor of the seller Money;
necessity payment of personal income tax (Article 208 of the Tax Code of the Russian Federation), except for the cases when the rules of tax deduction are applied (Article 220 of the Tax Code of the Russian Federation);
the emergence of a joint regime of ownership of the acquired property when the buyer is married (clause 1 of article 256 of the Civil Code of the Russian Federation), except for cases of concluding a marriage contract;
the need to notify co-owners of the sale of their share of the property and to take into account their right of pre-emptive purchase (Article 250 of the Civil Code of the Russian Federation).

Invalidity of a Feigned Deal

Conclusion

Giving and buying and selling - fundamentally different transactions aimed at the alienation of property.

Donation is gratuitous, and buying and selling is a paid transaction.

Both contracts in most cases are concluded orally, do not require a notarial form and state registration, except in cases of sale or donation of real estate, as well as donation of goods worth more than 3000 rubles on behalf of legal entities and promises of donation.

Acquisition of property through purchase and sale creates a regime joint ownership.

Both transactions are subject to personal income tax, Besides cases application of tax deduction and donations between relatives.

For the donor, the legislator has determined a list of reasons for the cancellation of donation, which is not applied in the sale and purchase.

Gift allows you to bypass the pre-emptive rule.

Covering a sale and purchase with a donation transaction entails invalidity of an agreement on donation and the obligation to apply the rules

In the civil legislation of the Russian Federation, there are many different ways to transfer property, which can be used by its owners at their own discretion. Moreover, each transaction has both its advantages and disadvantages, as well as distinctive features. Further, we will consider in more detail such types of contracts as gift and purchase and sale, and also compare them.

The concept and features of the gift

A donation agreement, or deed of gift, is a document according to which one party to the transaction (the donor) transfers to the other party (the gifted one) a certain thing or property. In this case, the transfer takes place free of charge, that is, the recipient of the gift should not give anything in return to its owner: neither money, nor goods or services.

Gratuitousness of the transaction is its most important distinguishing feature - without observing this condition, the document will be invalidated.

The donation agreement provides for the presence of certain essential conditions, namely:

1. Identification of the object of the transaction (that is, property that is donated). If we are talking about real estate, then the following data must be indicated:

the area of the object (including the total);
its location (that is, the exact address, up to the indication of the floor and number of storeys of the building, if we are talking about an apartment or its share);
cadastral number (for a land plot).

That is, it should be such data that could help to accurately and unambiguously identify the transmitted object among many others.

2. Bringing the characteristics of the parties to the contract. These characteristics include an indication:

Full names of the parties;
addresses of their registration and actual residence;
citizenship of each of them, etc.

The rest of the terms of the agreement can be chosen by the parties at their discretion. The only requirement is their compliance with the provisions of the current legislation. In particular, it is forbidden to introduce into it conditions that impose any obligations on the gifted, for example:

on payment of funds;
on transferring other things in exchange;
to provide the donor with certain services;
on the transfer of property only after the occurrence of some event (for example, after the death of the owner).

For all these situations, other types of civil transactions are provided, which must be applied. Therefore, if these conditions are present in the document, the interested parties will be able to challenge it.

The concept and features of the sale and purchase

A purchase and sale agreement is a document according to which the owner of the property transfers it to another person on a permanent basis and for a fee. This property can be real estate (house, apartment, room, their share), land plots, vehicles and many other objects. However, this transaction is most often used in relation to real estate.

The sale and purchase agreement, along with the donation, also provides for the presence of certain essential conditions. In particular, it should also contain data regarding the characteristics of the property being sold, as well as the parties to the transaction.

However, there is one more essential condition for the purchase and sale agreement - the inclusion of the property price in it. Without specifying the exact value, the transaction will be invalidated.

In this case, the price of the property is determined by the owner, however, it should not be less than certain limits established by law. If, when checking the contract in government agency its representatives will doubt the amount of value that will be indicated, they can initiate an additional appraisal of the property.

The main differences

Gift and sale transactions have many similar characteristics, namely:

are used to transfer property from the owner to a third party;

must be registered with the relevant registration authority;

come into force after official registration;

require ownership of the transferred property;

are executed in writing and do not require mandatory notarization.

However, despite all these similarities, these types of contracts have some differences, and very significant ones. These differences can be presented in the form of a comparative table:

Criterion for comparison Donative Purchase and sale
Retribution Necessarily is free of charge An essential condition is the receipt of a certain payment for the goods.
Availability of tax liabilities The need to pay personal income tax in the amount of 13% for residents or 30% for non-residents. The tax base in this case is the size of the property received, since it is income. The need to pay personal income tax in the same amount. However, in this case, income is the proceeds from the sale of property, so a percentage is deducted from this amount. At the same time, tax is not taken from the property that the seller owned for more than three years.
Party to the transaction that is subject to tax liabilities The recipient of the property (that is, the gifted) Property owner (i.e. seller)
Termination possibility The gifted person can refuse to accept the gift, and the donor can withdraw the contract, but only if there are grounds for this listed in the law. Only if the buyer does not pay money or if there are encumbrances on the property. Additional terms for termination can be specified in the contract
Risk of challenge High, moreover, both the donor himself and other interested persons (for example, relatives or other applicants for part of the property) can challenge the document Practically absent, since the transaction is equal for the parties
Restrictions The deal cannot be made between legal entities who are engaged commercial activities, as well as on behalf of the representative of the minor citizen. The gifted also cannot be a doctor or teacher of a state institution if the receipt of the gift is related to his professional activity. There are no special restrictions, except for those that are established for general civil transactions (for example, legal capacity)
The possibility of obtaining a tax deduction Absent Provided if the parties to the transaction were not close relatives
The documents that are required in both cases are approximately the same and include:

passport;

receipt of payment of state duty;

application (drawn up only for donation);

documents of title to property;

permission for the transaction from the spouse;

consent from other owners of the property, if it is in shared ownership;

certificate of absence of debts on utility bills.

Other papers may be required depending on the specific situation. Also, the parties must provide the contract itself in several copies, the specific number of which depends on the number of its parties.

How to choose the right type of contract

The use of a dedication is most beneficial in the following situations:

1. The transaction takes place between close relatives. This is the most advantageous situation for the parties, since in this case the gifted person does not need to pay personal income tax. In accordance with the Tax Code of the Russian Federation, close relatives who are exempt from paying this tax include family members of the first degree of kinship, namely:

children;

husband or wife;

parents.

2. The donor wants the property to be owned only by the donated person. As with any other gratuitous transaction (for example, by will), the item or property received as a gift will not be subject to division (in particular, in the event of a divorce).

The sales contract is best used under the following conditions:

The apartment has been owned by the seller for more than three years. In this case, he is exempt from the need to pay personal income tax.

The deal does not take place between close relatives. In such a situation, the buyer will be able to receive a tax deduction, the amount of which depends on the limit established by law and actually paid by him income tax per previous period(maximum three years).

It is worth remembering that the sale and purchase transaction protects the rights of the parties more, so you should not replace it with a fictitious donation agreement, as is often done to save on personal income tax. Indeed, in this case, the buyer may turn out to be dishonest and fail to fulfill his obligations to pay money, and the seller will not be able to challenge his actions, since the document will fix the gratuitousness of these relations.

Obviously, the determining factor in the choice between donation and purchase and sale will be the persons who are parties to this transaction. If we are talking about members of the same family or close relatives, then it will be most profitable to draw up a donation, because in this case the transaction will cost almost free. In other situations, it is best to conclude a sale and purchase agreement that maximally protects the rights of all participants and has practically no risk of being challenged.

Almost each of us, sooner or later, is faced with the need to make a decision on how to transfer housing to children or other close relatives. There are three most common ways: giving, buying and selling, and inheritance. Which one is the most convenient and profitable?

FAKE SALE

The purchase and sale transaction is the most common transaction in the housing market. According to article 549 Civil Code RF, the definition of a real estate sale and purchase agreement is as follows: under the agreement, the seller undertakes to transfer to the ownership of the buyer land plot, building, structure, apartment or other real estate for a fee. Naturally, in the case of transferring an apartment in this way between relatives, there can be no talk of money. However, in this case, there are many nuances related to taxation.
First, the seller of the apartment receives income in the form of the cost of the apartment. Even if the money was not actually transferred, the cost of housing must be indicated in the contract, respectively, the former owner of the apartment will have to pay income tax individuals(Personal income tax). If the apartment was owned by the mother for less than three years, then a tax of 13% will be paid on the amount of more than 1 million rubles. It would seem that there is nothing simpler - to indicate a lower amount in the purchase and sale agreement, and you do not need to pay any taxes. But it is not so easy to deceive the fiscal authorities. According to Vladimir Spassky, director of the legal department of the real estate agency MIAN, a sale and purchase transaction between relatives may attract the attention of the tax authorities, since there is a conclusion of an agreement between interdependent persons... On this basis, the tax authorities have the right to check the correctness of the application of the transaction price. “In case of revealing a deviation of the transaction price upward or downward by more than 20% of the market price, the tax authority has the right to charge the corresponding amount of tax and penalty interest calculated in such a way as if the results of this transaction were estimated based on the application of market prices ", - the expert quotes paragraph 3 of Article 40 of the Tax Code of the Russian Federation.
Secondly, the sale and purchase transaction between relatives makes it impossible for the buyer to receive the property tax deduction. According to article 220 of the Tax Code of the Russian Federation, a buyer who, on the basis of the Family Code of the Russian Federation, has a relationship with the seller, does not have such a right.
Another nuance that can force a decision not in favor of this option of transferring housing to relatives is such a concept as "joint property of spouses." Many parents who are thinking about transferring an apartment to their married / married child are unlikely to choose this option, because in this case the apartment will be jointly acquired property, and in the event of a divorce, the spouse will have the right to claim half of the apartment. However, this is not the only option when problems may arise due to difficult relationships within the family. “Relatively speaking, mother and daughter own an apartment in equal shares, and the mother wants to transfer her share to another child, for example, a son who does not have an apartment. If she does not give him this share, but sells it, then according to the law, she must first offer to buy this share to her daughter. Moreover, on the same conditions on which she will further conclude a purchase and sale agreement with her son. And only if within a month the daughter does not express a desire to buy out this share, then in this case you can safely sell your share to other relatives, ”says Olga Rykova, director of the legal department at Panorama Estate. In addition, the relationship between the seller and the buyer can deteriorate. For example, if a mother sells her apartment to her daughter, then she may well continue to live in it. But if the daughter wants to sell the apartment, then the mother will not be able to prevent her from doing so. Moreover, in accordance with Article 292 of the Civil Code of the Russian Federation, the transfer of ownership of a residential building or apartment to another person is the basis for termination of the right to use living quarters family members of the former owner. Therefore, if suddenly the relationship between mother and daughter deteriorates, then the mother at any time may be on the street.

A GIFT FROM A PURE HEART

The transfer of real estate under a donation agreement is not as common in the market as buying and selling, but for relatives it is more profitable. In fact, all those disadvantages that were listed above regarding the sale, in the case of donation, turn into advantages. First, taxes. In accordance with article 217 of the Tax Code of the Russian Federation, income received as a gift is exempt from taxation if the donor and the donee are members of the same family or close relatives in accordance with the IC of the Russian Federation. The Family Code includes spouses, parents, children, including adoptive parents and adopted children, grandfathers, grandmothers, grandchildren, full and half brothers and sisters (having a common father or mother). If we are talking about distant relatives, which include uncles, aunts, cousins / sisters, and so on, then the recipient of the “gift” will have to pay 13% of the income tax. Moreover, until recently, there were disagreements about how to charge the tax. “In the donation agreement, most often the cost of an apartment is not indicated or is indicated by the BTI. Accordingly, earlier tax authorities could not understand how much to calculate the gift tax ", - explains Irina Shugurova, deputy general director MIEL-Brokerage on legal issues. Exactly one year ago, on October 9, 2008, changes were made to the procedure for calculating tax on property received as a gift: “If an individual received an apartment as a gift from another individual who is not a family member or close relative and the donation agreement is not specified the cost of the apartment, the tax base for personal income tax is calculated by the taxpayer based on the existing prices for the same or similar property as of the date of donation, " tax service in Moscow.
Secondly, giving is much more convenient from the point of view of relationships between relatives. If we take the same example with a married child, then parents can be calm here - in the event of a divorce, the former spouse will not be able to claim a share in the apartment. This rule follows from Article 36 of the RF IC, according to which the property received by one of the spouses during marriage as a gift is only his property. In the event of a divorce, the spouse will not be able to demand the division of the apartment. True, after a divorce, a spouse may demand reimbursement of investments in apartment renovation, including defending this right in court.
There are others as a gift positive points... “Civil law gives the donor certain guarantees of the safety of his own life and health, giving him a legal opportunity to cancel the donation if the donee makes an attempt on his life, the life of any of his family members or close relatives, or deliberately inflicts bodily harm on the donor. The guarantees also apply to the safety of the donated item: the donor has the right to demand the cancellation of the donation if the donee's handling of the donated item creates a threat of its irrevocable loss, ”says Sergey Lushkin, Sales and Marketing Director of Kvartal-Estate.

APARTMENT AFTER DEATH

Another common way of transferring housing to relatives is inheritance. What are the pros and cons of this method? The main and, perhaps, the only disadvantage is that the transfer of housing to the new owner is possible only after the death of the previous one. Moreover, if the testator wants to write off the apartment to some specific relative, then a will must be drawn up with a notary, but if the only heir is a child, then the presence of a will is not necessary.
The advantages include the fact that, as in the case of donation, the heir will be the sole owner of the property, the spouse under no circumstances will be able to claim the division of such property. As for taxation, now the tax on property received by way of inheritance has been canceled, that is, you will not have to pay.
AVERAGE
It is necessary to choose one or another method of transferring an apartment between relatives, depending on each specific situation. If we compare their attractiveness based on the pros and cons that we have listed, then we can make a kind of rating: the least acceptable option is buying and selling, more preferable, but also undesirable, inheritance. Well, the leader of the hit parade is donation. However, experts note that in the near future the donation agreement may lose its "leader's yellow jersey." It will be replaced by an annuity agreement, which is a kind of compilation of all the listed options. “The rent agreement provides for an apartment purchase and sale transaction on certain conditions that burden the buyer, according to which the buyer undertakes to maintain the seller until the end of his life and the former owner will retain the right to live in this apartment until his death,” explains Olga Rykova. This agreement must be concluded in a notarial form. It is also subject to state registration. And it spells out all the conditions under which the seller agrees to sell this property: from the amount of monthly maintenance, to types of treatment, hiring a nurse, living in this or some other apartment, etc. The main advantage of this transaction is that the property passes to the new owner immediately, but at the same time the rights of the former owner are protected by law, which is important, since the relationship between loved ones can change dramatically over time. Both sides win - one is sure that he owns this apartment or house, and the other is sure that he will not be left on the street without a piece of bread.

(based on materials from Urbanus.ru)

Any deal has both pros and cons, depending on the specific situation. Donation and purchase and sale are no exception. Often, persons interested in the alienation of their property try to cover up one transaction with another in order to obtain a certain benefit, forgetting that such transactions are invalid.

It should be noted that the choice of how to formalize the alienation of property, in the form of donation or sale and purchase, depends directly on who is the parties to the transaction. If these are relatives, then it is necessary to resort to donations, if not - to buying and selling. This recommendation applies to any property.

Pros and cons of dedication

In this regard, donation has certain pluses and minuses that are characteristic of all objects (movable and immovable things), which need to be discussed in more detail.

Benefits of a donation agreement:

To complete the transaction, it is enough simple writing, in a number of cases, the oral form of concluding an agreement is also allowed (Article 574 of the Civil Code of the Russian Federation).
The gift is only the property of the donee, i.e. it is not subject to the regime of common joint property of spouses (clause 1 of article 36 of the Family Code of the Russian Federation - IC of the Russian Federation)
Exemption from taxation of the donor (since donation is a gratuitous transaction), as well as the donee if he is his close relative (clause 18.1, clause 1 of article 218 of the Tax Code of the Russian Federation - Tax Code of the Russian Federation).
The ownership of the donated object passes to the donee at the time of the conclusion of the contract (except in cases of promise of donation or donation real estate).
Donation allows for the alienation of property bypassing some aspects of the current legislation of the Russian Federation.

If a person wants to sell a share in an apartment, then at the same time he is obliged to comply with the rule on the pre-emptive right to purchase (Art. 250 Civil Code of the Russian Federation), in order to avoid this, the seller only needs to conclude a donation with a potential buyer of a share. But at the same time, one must not forget that such a transaction may be invalidated and considered as sham (clause 1 of Art. 572 Civil Code of the Russian Federation).

Disadvantages of a donation agreement:

The donor can at any time cancel a gift... In case of termination of the contract or its recognition as invalid, the donee is obliged to return the gift to the donor (clause 5 of article 578 of the Civil Code of the Russian Federation, clause 2 of article 167 of the Civil Code of the Russian Federation).
There is a certain degree of contestability of the transaction in court, in particular, when the donor is the elderly, or the donee is dishonest.
The donor does not receive anything in return for the donation, since such a transaction is unilaterally binding.
The donor cannot put any encumbrances on the property that he donates, since the donee, becoming its owner, has the right to dispose of it at his own discretion.
Payment of personal income tax (PIT) for those who are not a relative of the donor.

Pros and cons of a sales contract

Purchase and sale occupies the most common place in the everyday life of people, and this is due to the fact that there are several types of it. Item 5, Art. 454 of the Civil Code of the Russian Federation regulates the following types of contracts for this transaction: retail, supply of goods, contracting, energy supply, sale of real estate and enterprises.

Additionally

Despite such a number of types of sales and purchase agreements, common to all of them is that the seller undertakes to transfer the goods (thing) to the buyer, who, in turn, will accept it and pay the agreed price.

When making such transactions, it is necessary to remember that any of them has its own pros and cons.

The donor is necessarily the owner of the apartment.

Mandatory(Art.551 of the Civil Code of the Russian Federation, Art.574 of the Civil Code of the Russian Federation). It is carried out by the same state body - the Office of the Federal Registration Service for the subject of the Russian Federation, the documents are submitted to the Federal Cadastral Service of the Office of the Federal State Registration Service for the subject of the Russian Federation, the package of documents is practically the same (the exception is the act of acceptance and transfer of the apartment), the size of the state duty - 2000 rubles(Clause 22, Clause 1, Article 333.33 of the Tax Code of the Russian Federation). The procedure for state registration of the transfer of ownership is carried out in accordance with the requirements Federal law No. 122-ФЗ dated July 21, 1997 "On state registration of rights to real estate and transactions with it"

Based on the proposed analysis of the norms of the current civil legislation of the Russian Federation on the purchase and sale of real estate and its donation, it should be concluded that, in general, both of these agreements practically do not differ in the procedure for registration and registration.

Important

At the same time, a significant difference arises when the question of who will act on the other side of the transaction is being decided. Those. if the parties are relatives, then the most the best option for each of them will be the registration of the alienation of the apartment in the form of a deed of gift, and the use of sale and purchase for persons who are outsiders to each other.

What is more profitable - buying and selling or donating a car?

Questions about how best to arrange a particular transaction can be found not only in a situation with real estate, but also when the object of the transaction is a car.

At its core, a sales contract vehicle does not differ much from a similar apartment agreement, the same applies to donation agreements.

In this regard, we will focus on the key points of making donation transactions and buying and selling a car:

as a rule, such agreements are made in simple writing(compulsory notarization is not required until the parties themselves want it);
the object of the transaction is a vehicle(i.e., its individual characteristics will include the information specified in the vehicle passport (PTS): the make (model) of the car, an identification number(VIN), year of manufacture, engine number, chassis (frame) No., body, color, information on registration numbers;
to mandatory conditions that should be reflected in such contracts include information about TCP(as a document of title to ownership), an indication of re-registration with the traffic police;
for a sales contract is mandatory indication of value(prices) of a car is an essential condition, since the transaction is onerous;
together with the transfer of the vehicle, the donor (or seller) is obliged to transfer to the other party to the transaction all Required documents(PTS, diagnostic card, etc.);
as an annex to the contracts may be attached vehicle acceptance certificate.

As you can see, there is practically no difference in the execution of donation and purchase and sale agreements for a motor vehicle. In this case, the decision of the question of which of them should be concluded in a particular case should be made after analyzing the norms of the Tax Code of the Russian Federation.

Everything that is performed under such an agreement must be returned "to its place", as it existed before its conclusion.

In this case, the rules of the transaction that the parties really had in mind should apply to the sham transaction.

Conclusion

In conclusion, I would like to once again draw attention to such circumstances as:

The donation and purchase and sale of property are simple transactions at registration, they do not require mandatory notarial certification. They are similar in their content.
The main difference between them is a sign of retribution.
Substitution of purchase and sale by donation or vice versa entails the invalidity of the transaction. She is insignificant.
Both types of transactions are characterized by the presence of taxation.
It is possible to exempt from paying personal income tax or to apply other benefits under the Tax Code of the Russian Federation.

Question answer

My father owns 4/5 of the share in the apartment, I paid all his debts for utilities and I live with him. Now he wants to register his share for me. What is the best way to arrange such a transaction: buy and sell or donate?

In this case, it is better for you to issue a donation for a share in an apartment. In this case, you do not need to comply with the pre-emptive purchase requirement, and neither you nor your father will be taxed because you are close relatives.

I want to give my mother a car that I own for less than a year. Do I need to certify it with a notary and make an appraisal report?

These requirements are not mandatory for a donation car.

When registering the right to transfer to property, the question arises: choose the transfer through a donation or purchase and sale agreement. Which is better depends on many nuances and specific conditions. If the sale is made on a reimbursable basis, then the donation process does not provide for any payments in return for the property received as a gift. The legal relations arising from these methods of transfer of law are different.

Thus, there is no definite answer to the question of which is better - a sales contract or a donation contract. Solving the dilemma of how best to arrange will allow a detailed consideration of all aspects of these procedures, as well as the identification of their strengths and weaknesses... Any deal has its merits and demerits. Of great importance is the relationship between the parties to the transaction.

In some cases, citizens are engaged in 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 invalidated. There is a general recommendation for the re-registration of rights: if the participants in the process are close relatives, the fact of donation should be formalized, if the rights are transferred to unauthorized persons, a purchase and sale agreement should be drawn up.

Criterion for comparison	Donative	Purchase and sale
Retribution	Necessarily is free of charge	An essential condition is the receipt of a certain payment for the goods.
Availability of tax liabilities	The need to pay personal income tax in the amount of 13% for residents or 30% for non-residents. The tax base in this case is the size of the property received, since it is income.	The need to pay personal income tax in the same amount. However, in this case, income is the proceeds from the sale of property, so a percentage is deducted from this amount. At the same time, tax is not taken from the property that the seller owned for more than three years.
Party to the transaction that is subject to tax liabilities	The recipient of the property (that is, the gifted)	Property owner (i.e. seller)
Termination possibility	The gifted person can refuse to accept the gift, and the donor can withdraw the contract, but only if there are grounds for this listed in the law.	Only if the buyer does not pay money or if there are encumbrances on the property. Additional terms for termination can be specified in the contract
Risk of challenge	High, moreover, both the donor himself and other interested persons (for example, relatives or other applicants for part of the property) can challenge the document	Practically absent, since the transaction is equal for the parties
Restrictions	The deal cannot be made between legal entities who are engaged commercial activities, as well as on behalf of the representative of the minor citizen. The gifted also cannot be a doctor or teacher of a state institution if the receipt of the gift is related to his professional activity.	There are no special restrictions, except for those that are established for general civil transactions (for example, legal capacity)
The possibility of obtaining a tax deduction	Absent	Provided if the parties to the transaction were not close relatives