The concent of relative is a tragic event. Along with a severe loss on the shoulders of the relatives, the compulsory legal procedure, the adoption of an inheritance, if the dead left such. First you need to enter into inheritance, which is accompanied by certain financial spending. Therefore, the cost of registration of the inheritance in the notary after death should be found before registration.
On the one hand, the inheritance is the acquisition of material goods. But on the other hand, certain expenses will still have to be incurred. Heirs are interested - what expenses await them when making an inheritance?
Tax
Some 10 years ago, the inherited property was taxed. As a result, many simply did not apply to the notary offices and government registration authorities. And they just lived in the inheritance of apartments and houses, enjoyed inherited property. To avoid financial costs when making an inheritance. Of course, over time it led to confusion with documents.
From July 1, 2005, the inheritance tax was abolished (FZ No. 78). Now to give the state part of the "blood" inheritance is not necessary. Nevertheless, it is worth preparing for certain expenses. What? Let's wonder.
State duty
What is the state duty? This is the payment of state or municipal services ( full list which are contained in the Tax Code). She charges with physical and legal entities. This organs include a notary office.
This means that the services provided by the Notary are required to pay state duty. In particular, for such a service as issuing a certificate of inheritance.
With no payment of the state duty, the design of the inheritance is impossible. It means that it is impossible to design inherited property in its name, further selling, donation, transfer to rent, testament, etc. Since the testimony issued by a notary is a guarantee of property.
From payment of the state duty, do not rejoice (except when there are benefits for payment, which will be discussed below). How much will you need to pay in 2020?
The size of the state duty for registration of the inheritance in 2020
The Tax Code of the Russian Federation establishes the size and procedure for calculating the state duty, including for the design of the inheritance.
According to paragraph 22 of Article 333.24, the size of the notarial tariff for issuing a certificate of inheritance depends on the following factors:
- The relationship between the testator and the heir.
- The cost of inherited property.
Heirs of the first and second queue, that is, the closest relatives of the testator - husband or wife, children, parents, sisters and brothers - pay state duty in the amount 0.3% of the cost of the inheritance. But the total amount of state duty should not be more than 100,000 rubles.
The remaining heirs (relatives of 3-7 queues or other heirs who are not relatives) are paying for state duty in the amount of 0.6% of the cost of the inheritance. The amount of state duty can not be more than 1,000,000 rubles.
As it is clear from the content of paragraph 22 of Art. 333.24 of the Tax Code of the Russian Federation, the amount of state duty is determined individually. In each case the degree of related links and the cost of inheritance (apartments, houses, car, cottages, valuable papers) determines the amount of the amount that is subject to payment for the certificate.
By law, by will
There is a logical question - is there any difference between the size of the state duty inheritance by law and in the will? Not. IN tax legislation There is no difference between the size of the state duty at different methods Inheritance. The amount of state duty depends solely on the degree of kinship and the total value of the property.
A few heirs
Each of the heirs pays state duty in full, in accordance with the calculation methods specified above.
If the inheritance is divided between the heirs on the share, each of them pays the duty proportional to the share inherited to them.
How to find out the cost of hereditary property?
As understandable of the foregoing, the cost of hereditary property is taken into account for calculating the size of the duty. How to find out?
The value of the property is indicated in special documents that can be obtained in the following instances:
- state bodies leading and evaluating real estate objects;
- non-state organizations that have licensed to conduct evaluation activities.
Depending on where the heir to contact (in BTI, Rosreestr, to private appraisers), he will receive document on the inventory, cadastral or market value of the property.
Important! The value assessment of the property must be made on the death day of its owner.
Any of them can be used to calculate the state duty. If the heir has several documents containing the assessment, the lowest of them can be selected for calculating the state duty. Notary cannot insist on choosing a specific assessment.
Exemption from paying duty
We mentioned above, we mentioned that for some heirs, the tax legislation provides partial or complete exemption from the payment of state duty. Categories of persons are listed in the Tax Code.
So, article 333.35 of the Tax Code establishes that from paying fees for committing any notarial actions (notaries or other officers) release:
- Went participants;
- cavalers of the Order of Fame;
- Heroes of the USSR and the Russian Federation;
According to Article 333.38 of the Tax Code of the Russian Federation, from payment of the state duty for the design of the inheritance are released:
- Heirs residential premisesin which they lived before and after the death of the testator;
- Heirs of citizens who performed state, public, civil debt (life and health, state owned, law and order) and died when it was fulfilled or died a year later;
- Heirs money - Involved salaries, pensions, insurance payments, bank deposits;
- Heirs who are minors at the date of opening of the inheritance;
- Heirs who are incapable and having trustees or guardians.
On partial exemption from payment of state duty (50%) Persons with disabilities I and II groups can calculate.
How to pay a state fee?
If the heir has a document confirming the right to exemption from paying duty, it should be presented with the rest of the documents.
If there is no such right, you need to pay the necessary amount before receiving the certificate of inheritance.
As a rule, the payment of state duty occurs directly in the notarization office - in cash. However, payment is possible by non-cash payment - according to the details specified by the notary, in any banking institution. The payment of duty is evidenced by the receipt.
Payment of technical work notary
It is impossible not to mention that in the process of maintaining a hereditary case, the notary can provide other notarial services (legal or technical), which are paid separately. For example,
For reading 4 min. Views 226. Published 30.10.2019
As a rule, with a different kind of legal and financial nuances, the heirs first faced at the time of the most acceptance of the inheritance. For many, it becomes a complete surprise that the property left for them will have to additionally pay some taxes and duties.
What is the state duty at the expense of the apartment to a relative?
Previously, citizens of the Russian Federation had to pay a special tax when entering into the inheritance. Subsequently, it was canceled (according to one version in order to reduce the costs of citizens; on another, more realistic, due to the large volume of paper red tape and bureaucratic wires that this tax caused). However, some costs to future testimonors will still have to be - we are talking about the state duty necessary to pay in order for a notary certificate issued by the notary.
The aforementioned duty is charged as a kind of payment for the notary services, which is engaged in the hereditary case and the design of all necessary papers, and, most importantly, issuing a certificate of the right to inheritance. That is, in fact, without paying the state duty, a person simply will not be able to legally accept the inheritance, and therefore, and to get the ownership of property left to him by the testator. The grounds for the collection of the notary tariff are registered as in the Law of the Russian Federation on the notary (Art. 22) and in the Tax Code of the Russian Federation (Ch. 25.3).
How much is the state duty on an apartment in the will?
The magnitude of the notarial collection is established by the Tax Code of the Russian Federation (Art. 333.24).
In accordance with this legislative document, two circumstances affect the final amount of duty:
- The presence of related links between the author of the will and the heir.
- The total value of the property (in this case of the apartment) defined for inheritance.
The first point divides all potential heirs into two categories:
- Close relatives of the testator . Such according to the laws are considered a spouse / spouse, parents, children, siblings and sisters, that is, speaking by the legal language, the heirs of the first and second stage. For them, the state duty is set in the amount of 0.3% of the value of inherited property. At the same time, the maximum possible amount in such a situation is limited to 100,000 rubles.
- Other faces . This can be both distant relatives of the testaist, and citizens who are not consisting of related to him. For this group, the tariff is equal to 0.6% of the price of inherited property. In turn, the maximum boundary of the tariff here is the amount of 1 million rubles.
Accordingly, such a parameter as the total cost of the apartment will act as a basic variable from which the calculation is calculated according to the percents set above. Based on the fact that in each specific situation, the total value of the duty can be very different depending on the initial data adopted (degree of kinship and the cost of the apartment), the notaries themselves do not install the price for such a type of service and can not personally affect it.
For example, to obtain a certificate of inheritance, which is an apartment left by the spouse and estimated in 2 million rubles, the widow will have to post 60 thousand rubles. And this amount will be the same in all notaries, regardless of their professional reputation and other factors.
State duty on an apartment in the will of 2020 - Legal subtleties
Who and how does an inherited apartment?
When calculating the final size of state duty can be used different types Property Estimates: According to inventory, cadastral or market value. A potential heir is available to an independent choice of the most suitable, in his opinion, the method. Notary, in turn, has no right to impose any specific way to assess property (for example, at a market price, which is often the highest of the above). To confirm the cost of the apartment, appropriate documents are attached - cadastral, technical or estimated.
Are there any benefits when paying for state duty?
Yes, according to Article.33.38 of the Tax Code of the Russian Federation, certain groups of persons have the right not to pay the fee for inheritance:
For people with disabilities I and II Group, the size of the state duty is reduced by half (50%).
Where do you need to pay this tariff?
If there is an inheritance of the apartment in the will, the state duty is paid directly to the notary. It was after the certificate of the fact of payment, the acceptance of the inheritance is considered to be a challenged event, and the corresponding certificate acquires legal force.
Where subsequently there are considerable money that entered the hands of notaries from the population? In fact, these experts can only count on some part of total amount tariffs. More than half of the funds they are forced to give the state in the form tax fees, mandatory tariffs (they are charged by the notarial chamber) and other deductions in all sorts of extrabudgetary funds.
The video story will reveal 10 coarse errors of heirs when entering into inheritance
Until 2005, the adoption of property left by the testator after death was an overhead: with the obtained values \u200b\u200bit was necessary to list a special tax in the treasury. Today, such a responsibility is canceled, but this does not mean that the heirs will not carry any expenses in the design of the goods who have moved them. It remains the mandatory state duty to the inheritance of close relatives in 2018, without paying which it is impossible to register ownership rights to the values.
Who is the duty listed?
The death of man owned material values, means the opening of a hereditary case. Regardless of whether the testament was written, the question is transferred to the reference of the deceased, the question of notary. If the owner actually lived abroad, the section of his inheritance will be engaged in a notary office at the address of the location of the property or the part of which the cost of which is higher than the rest.
The state duty in the design of the inheritance is the fee for doing business and the preparation of guidelines for heirs levied by notaries in accordance with the norms prescribed by the current legislation. Tariffs established for these services are indicated in the Civil Code of the Russian Federation.
To get the property due under the law, the heir should turn to the notary that has discovered the case. To do this, he follows in a six-month period from the date of the end of the owner to write an application for the adoption of the inheritance and transfer one of the following ways:
- personally;
- postal service;
- through a representative acting by proxy.
Without submitting an application and further payment of state duty, it is impossible to obtain a certificate - a document on the basis of which the ownership is registered. "Savings" at the stage of the design of the inheritance is poured into the loss of symptomed deceased values.
What is the size of the duty for testimony?
The state duty for inheritance under the law is charged with notarial offices, is determined by tariffs regulated by the provisions of the Tax Code. It has been established that the certificate cost is:
- 0.3% (maximum 100 thousand rubles) - for the nearest relatives of the deceased, to which children include (relatives and adopted), husband (wife), their relatives and sisters, mother and father;
- 0.6% (maximum 1 million rubles) - for persons who did not fall into the "preferential" category.
A certificate for entry into inheritance by law is one on all heirs or each separately. If in the future it turns out that the died of any other property that did not fall into the section, a new guidelines for an additional fee is discharged.
If the application for inheritance is transmitted by mail, the notary is obliged to certify the verifixt signature. The cost of this service under Art. 333.24 of the Tax Code of the Russian Federation is 100 rubles.
Situations are possible in life when the heirs turn to the notary with a request to ensure the safety of the property left the dead. If a specialist produces inventory values, the duty ranges from 600 to 900 rubles. Depending on the location of their location. If the office takes on saving cash, the collection will be equal to 900 rubles. These amounts are paid by each heir regardless of their quantity.
Important! These tariffs are relevant for state notaries. Private offices can set a higher fee.
Who pays inheritance tax?
In 2005, in the Tax Code of the Russian Federation, changes were made, strenching that in the general case the heirs did not pay the tax on the values. This rule has one exception. 13% to the state treasury will have to list those after the death of the testator remained:
- works of art;
- scientific developments, inventions;
- industrial samples.
If the heir gets the apartment of the testailer, the possibilities for its sale are limited by fiscal obligations. If a person implements real estate for three years from the date of death of the testator, he will have to pay 13% of the income received under the contract.
Important! For transactions on the purchase and sale of real estate, three years begin to be counted not from the date of registration of property rights, namely from the date of leaving the life of the testator.
What to take for the database to calculate the duty?
The amount of duty on the inheritance directly depends on what value is taken as the basis for its calculation. Perhaps three options:
- Market - the highest. Its value is determined by an independent appraiser.
- Cadastral - the second largest is prescribed in the cadastral passport of the property object.
- Inventory - the most democratic, indicated in the certificate from BTI.
In an effort to reduce administrative costs, most citizens choose as a basis for calculations price of real estate according to BTI. The current legislation does not prohibit it. The notary is not entitled not to issue a certificate of inheritance, if a person does not want to determine the duty based on the market price of the object.
It is expected that by 2020 the size of the state duty will increase, because it will be legally spelled out that the collection is calculated according to the cadastre. This cost is approximate to market conditions and exceeds the inventory of 7-9 times.
Who is exempted from the duty of payment of duty?
Payment of duty upon entry into the inheritance is not mandatory for some categories Citizens named in the Tax Code (Art. 333.35). From this expense liberated:
- participants and disabled of the Second World War;
- heroes of the USSR and Russia;
- persons awarded the Order of Glory.
Article 333.38 expands the list of persons fully liberated from the obligation to transfer state duty. It is mentioned by citizens who, due to objective circumstances, are not able to carry significant material costs For inheritance. The legislation is recognized:
- incapable heirs who have been dependent in the deceased;
- persons who were not 18 years old;
- heirs who died in the performance of military or public debt, when performing official duties to ensure the rule of law.
Citizens are exempt from the fees who, according to the law, real estate, where they lived together with the dead. State duty is not provided for transactions related to inheritance bank deposits, wages and pensions, copyright.
According to the standards of the Tax Code of the Russian Federation, the state duty at the entry into the inheritance decreases exactly half for the disabled 1 and 2 groups.
To get exemption from the payment of notary services or reduce the amount by 50%, you need to present a document confirming the citizen's belonging to one of the categories named in the NC RF.
How to pay a mandatory collection?
To pay the state duty for issuing a certificate of inheritance, you need to take props from the notary. As a rule, it is issued a filled receipt.
To make a payment, you can take advantage of the following alternatives:
- Go to the bank branch. The operator will fill out payment order And take the amount of receipt from the client, enlarged by the Commission's size.
- Use payment terminals. These devices are installed in public places and public authorities. A citizen himself introduces details into a special form, and then puts money in the bill acceptor.
- Use the opportunities of the site public service. A person needs to enter the details and the card number with which funds will be charged.
Under the state duty is a fee for committing certain legal actions.
Upon joining the inheritance, it is necessary to pay the state duty, which is taken for conducting a notary case inheritance and issuing such a document as evidence of inherited property.
If this collection will not be paid, the citizen will not be able to make property in its name.
All questions on the payment of state duty for the receipt of property in the order of inheritance and the size of the state duty are regulated by Art. 333.24 of the Tax Code of the Russian Federation.
In particular, in the process of entering into inheritance, the notary need a number of preliminary action, for each of the services, the tariff has been established:
- for the announcement of the testament, payment is established in 300 rubles;
- to confirm the authenticity of signatures in the notary office, 100 p.;
- for the adoption or / and the certificate of hidden will, will have to pay 100 p.;
- for preservation of inherited property, which is provided by a notary - 600 p.
In addition to such technical services, the heir undertakes to pay and for directly obtaining a certificate of inheritance.
The payment receipt should be submitted on the entry into the rights of inheritance, in addition to the payment document, a package of documents is submitted to obtain inheritance rights (sv-in death, documents supporting relationships and other).
How is the size of the state duty calculated?
The calculation of the state duty (notarial tariff) for registration of the inheritance is governed by paragraph 22 of Art. 333.24 of the Tax Code. The amount of payment depends on the two factors at the same time:
- the cost of the transmitted property;
- the presence of related links between the dead and the heir.
For the nearest relatives (children, parents who survived the spouse or spouse, the native brothers and sisters) have a reduced rate of tariff for inheritance.
So, for the heirs of the 1st and 2nd line, a dachshund is installed in the amount of 0.3 percent of the value of the property that is inherited. But there is a limitation - the amount of the notarial tariff cannot exceed 100 thousand rubles.
For such heirs, there is a top threshold of duty of 1 million rubles., More than this amount of state duty is not paid.
Attention!
Consider that the amount of duties will be identical in both the inheritance procedure by law and the will.
When calculating the size of the state duty, cadastral, inventory or market value obtained material benefits.
Moreover, the heir independently has the right to offer a notary of his option to assess the value of the property at its discretion (for example, chooses the cadastral value).
The highest cost will be with a market estimate. The value of the property is taken on the basis of cadastral, appraisal or technical documents.
In each particular situation, the size of the notarial tariff will be different, because its definition depends on the kinship of heirs with the dead, volumes and value of the transmitted property.
There are situations when heirs are somewhat, the shares of these individuals are equal to or defined in different volumes. In this case, each receiver pays state duty for his part of the inheritance. The size of the duty is calculated in proportion to the size of the share of the heir.
If someone from the heirs write, then the notary tariff is paid by subsequent heirs.
A warning
The amount of payment of the notary tariff is set in the tax code. This cost will be the same in all notaries (that is, 0.3 or 0.6%). More high percent Installation is prohibited.
What are the benefits possible?
By general ruleFor close relatives of the testator, benefits are established in the amount of 0.3% of the price of property.
The following persons are not required to pay notary collection:
- participants in hostilities (Heroes of the USSR and Russia, Great Patriotic War);
- disabled communities;
- representatives of state and local governments.
To exemplate from the payment of duty, its status must be confirmed by a certificate, certificate, certificates, etc.
In art. 333.28 NK also indicates the benefits laigned during notarial actions for such persons:
- The disabled people of the first and second groups pay for any actions performed by a 50% notary from the tariff.
- From payment for obtaining a certificate of inheritance, it is possible to fully exempt:
- the heirs of citizens who died in the fulfillment of government assignments, the obligations on the protection of law enforcement, the salvation of people, the protection of state ownership;
- heirs of persons who were politically repressed;
- the heirs of the land area where the residential building is located in which he lived with the testator before, as well as after entering into the inheritance;
- persons who inherited bank deposit, insurance amounts, salary, author's remuneration;
- citizens who are not adult at the time of opening the inheritance;
- persons having a trustee or guardian if they are recognized as incapable.
Information!
The right to exemption from the payment of state duty should be proved by submitting the relevant document.
How to pay?
Consider the fee need notary, which leads the hereditary case.
After the payment, the entry into the inheritance is considered perfect, and the certificate of property is gaining legal force and is issued to the copyright holder.
To make a payment, the notary will give you the necessary details. You can pay for the tariff in the bank branch.
Additionally, the Bank may charge the Commission. Also, payment is allowed through terminals or via the Internet. Together with the receipt of payment of duty, such papers are submitted to the notary:
- testimony of the death of the testator;
- passport of the applicant for inheritance;
- testament (if any);
- documents confirming the relationship;
- certificate of residence.
In some cases, in addition to paying the notary tariff, the heir must cover other expenses related to the receipt of inheritance.
These may be additional payments for the management and storage of inheritance, assessing property, additional consultations, examinations, legal costs, other minor costs.
