Is there a real estate gift tax: who pays is exempt?

Basic concepts and principles of taxation of gift agreements in 2021

The parties to the act of donation are the donor and the donee, and the object of the transaction can be any property and services that are the property of the donating party. Moreover, since the party receiving the gift receives it free of charge, without spending his personal funds, it is the donee, according to the current legislation of the Russian Federation, who is obliged to pay the existing tax.

The donor himself has nothing to do with the taxation of the transferred property, not being responsible for ignoring it or the recipient’s refusal to pay.

Expert opinion

Oleg Ustinov

Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.

In 2021, the actual amount of gift tax is 13% of the total value of the gift - for residents of Russia. For non-residents - the tax amount is calculated based on 30% of the market value of the donated real estate or movable property. At the same time, the role of residents today is played by both Russians and citizens who live in the Russian Federation for more than 183 days a year in a row.

It is worth noting that the gift tax on a share of an apartment, house, cottage, land plot, garage or other real estate is also required to be paid and is calculated according to the rule described above.

Is gifting of real estate taxable?

Let us immediately note that in relation to real estate, a deed of gift is one of the types of transactions in which the owner of the property transfers ownership of it free of charge to the donee at the time of signing and registering the agreement or at a certain time, which must be indicated in the contents agreement.

Expert opinion

Oleg Ustinov

Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.

According to the existing legislation of the Russian Federation, receiving real estate as a gift is income, that is, it is characterized by a benefit (monetary or in kind) for the person who receives this object into ownership.

Thus, the legislator recognizes as income the benefit that the recipient received without spending his own funds on the object. Simply put, a person receives the desired property without allocating money for it and thus saving his money, saving it for future spending.

After registering the donated apartment or house in the Unified State Register of Real Estate and obtaining ownership rights, the new owner, in accordance with Article 217 of the Tax Code of the Russian Federation, namely, paragraph 18.1, does not have to pay the established tax only in 2 cases:

1. The gift agreement was concluded between persons who are classified as close relatives or family members.
2. Consular employees and members of their families are not subject to tax (according to the terms of the Vienna Convention on Diplomatic and Consular Relations).

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All other new property owners will have to pay tax.

Legislative framework for gift taxation

If housing is the object of the gift agreement, gift tax is calculated based on its actual inventory value. However, in recent years, for calculations, as a rule, the market value of an apartment or house transferred from the donor to the donee is taken.

After confirmation of the cadastral value of real estate, the actual amount of tax paid is determined. At the same time, only privatized housing is subject to donation, and if the owner took out a mortgage to purchase an apartment or house, the living space can be donated if the banking organization acting as a creditor allows it.

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In the case of alienation of a land plot in this way, the amount of taxation is also determined using the cadastral value.

How much is gift tax due?

A completely natural question for the person receiving the gift is the question regarding the price of the free gift when drawing up a deed of gift. First of all, it is necessary for calculating the amount of personal income tax, which is sometimes the reason for refusing a desired apartment or car. As a rule, the price of the gift is indicated by the donor himself when drawing up the contract - it is worth starting from it.

An example from judicial practice:

Citizen M.'s uncle gave the apartment under a gift agreement, according to the clauses of which the cost of housing was 4 million Russian rubles. At the same time, M. will have to submit a personal income tax return to the tax office, entering the following data into it:

• the actual income from accepting the gift amounted to 4 million Russian rubles;

• the amount of personal income tax was 4,000,000 x 13% = 520,000 Russian rubles.

Naturally, many unscrupulous owners are constantly trying to lower the real price of real estate in order to reduce personal income tax. However, such a trick in 2021 is inappropriate, because with mandatory data verification and detection of fraud, they can not only impose tax payment based on the market value of the apartment, but also apply sanctions.

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Letters from the Ministry of Finance of the Russian Federation indicate that when donating real estate, parties not included in the category of close relatives are required to be guided by the information specified in the gift agreement. But, there is one caveat. All this becomes possible only if the value specified in the gift fully corresponds to the real market value of the object.

An example from the site’s lawyers

The mother-in-law transfers an apartment in one of the central districts of Moscow to her son-in-law as a gift. According to the contents of the apartment donation agreement, the cost of housing is 1 million Russian rubles. If the son-in-law fills out a declaration using this amount to calculate personal income tax, the tax authorities will most likely refuse him and force him to pay an amount equal to 13% of the market value of the residential premises. It is worth noting that if the contract does not contain the actual value of the property (this is not prohibited by law), then its value in the declaration is indicated according to the real market value at the time of drawing up the declaration. At the same time, when comparing the price in documents, tax officials can use the cadastral value of housing, because, according to the legislation in force in 2021, a certain regime for calculating market value is not provided for by tax legislation.

Tax return form 3-NDFL

If the recipient is not satisfied with the cadastral value of the apartment declared by the tax authorities, he can declare a different amount, justifying his position with the help of additional independent expertise or relevant documents.

Case Study:

The son-in-law receives a one-room apartment as a gift from his mother-in-law. However, since, according to the legislation of the Russian Federation, the parties to the transaction do not fall into the category of close relatives, the daughter-in-law and son-in-law have no choice but to pay a 13% tax on the value of this property.

At the same time, the cadastral value according to Rosreestr amounted to 700,000 Russian rubles. Thus, the son-in-law will have to draw up a declaration, entering in it the actual cost of the apartment (700,000 rubles), as well as a tax amounting to 91,000 Russian rubles.

When do you not need to pay tax on a gift?

According to tax law, tax is NOT paid when receiving a gift in the following cases:

1) If you received money or property from another person as a gift that is not related to real estate, transport, shares/shares/shares (paragraph 1, clause 18.1, article 217 of the Tax Code of the Russian Federation).

Example: For his birthday, guests gave Semenov I.P. 60 thousand rubles. Since a gift in the form of money from other persons is not taxable, Semenov I.P. you do not need to declare this income or pay tax on it.

2) If you received property as a gift from a family member or close relative (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613).

In accordance with tax legislation (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation), such relatives are recognized as: spouses, parents and children (including adoptive parents and adopted children), grandparents and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters. Any property, including real estate, received as a gift from these persons is not subject to tax.

Example: Osina M.Z. received as a gift from grandfather Osin P.L. automobile. Since, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, the grandfather and granddaughter are close relatives, then Osina M.Z. you do not need to declare the receipt of a car as a gift and pay income tax.

Example: Stolbova I.B. received under a gift agreement from her mother Terekhina M.S. apartment. Since parents and children are close relatives, Stolbova I.B. there is no need to file a 3-NDFL tax return and pay tax on income from the gift.

When receiving real estate, vehicles, shares, shares as a gift from a relative or family member not included in the above list, you will have to declare income and pay income tax.

Example: Berestov G.P. I received an apartment as a gift from my aunt. Since aunt, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation does not apply to close relatives, then Berestov G.P. must submit a 3-NDFL declaration to the tax office and pay a tax of 13% of the cost of the apartment.

You can read more detailed information about taxation when donating property between relatives in our article: Tax when donating property between relatives.

How to pay gift tax in 2021

After signing and registering the gift agreement with a notary, the recipient (the new owner of the property) is obliged to come to the tax office before April 30 of the year following the transaction to draw up and submit the appropriate tax return on his income for the past accounting period.

Otherwise, the payer will receive a notification from tax officials, and then he will have to pay a fine, the amount of which at the time of writing (July 2021) is 1000 Russian rubles.

The amount stated in the declaration must be paid by July 15 of the year following the year in which the apartment was donated, or the defaulter will be subject to the following penalties:

• 20% of the amount of declared tax;
• 40% - if the tax was not paid intentionally.

A sample declaration of income and expenses, called 3-NDFL, can be obtained from tax office employees completely free of charge.

Payment order

To pay the tax in question, the donee should contact the tax office at his place of residence, providing the employees of this body with all the necessary documentation. After the employees calculate the final tax amount, the recipient will receive a notification indicating the deadline by which he is obliged to pay the tax, as well as a receipt with the specified amount of gift tax, which can be paid at any bank branch.

What documents will be needed for the tax office?

Before contacting the tax office, the recipient must have the following papers in hand:

1. passport of a citizen of the Russian Federation;
2. completed tax return in form 3-NDFL;
3. documentation confirming his right to dispose of the apartment (extract from the Unified State Register of Real Estate).

This is the main list of the required package of documents that must be provided to the tax authorities.

How to transfer documents

Today, there are several ways to transfer the above documents to the tax office. Perhaps the most popular among our compatriots is the transfer of papers in person. All you need to do is come to the tax office for a personal appointment and provide the employees with documents.

In addition, in 2021 it is possible to send this package by mail. However, delivery times may differ significantly from the first method, and the taxpayer himself will not be able to influence the situation if he makes a mistake. As a rule, this delivery method is chosen in cases where a citizen is not able to visit the tax office in person.

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This situation also includes the transfer of relevant documents through a proxy. To do this, the donee must draw up a power of attorney and have it certified at a notary office, after which the document must be handed over to the legal representative, because he will have to present it to the tax office.

Procedure for paying real estate gift tax

According to the current rules, the procedure for paying tax in a gift transaction includes calculating the amount of personal income tax, filling out and submitting a declaration to the Federal Tax Service, as well as the actual fact of payment before the due date. You can submit the declaration in person by filling out a form issued by the responsible employee or entrusting this task to a specialist for a fee, as well as in electronic format via the Internet from the official website of the tax authority.

Documents for filing a declaration

Of course, one declaration in form 3-NDFL to the tax service is not enough. In order to correctly pay the tax on the accepted property, the following documents must be attached:

• Personal passport of the donee (payer);
• Taxpayer identification number;
• The real estate gift agreement itself;
• The act of acceptance and transfer of the object, if it was issued (optional);
• Confirmation of acceptance of the gift (this may be a title document, an extract from the Unified State Register of Real Estate);
• A document on the basis of which the value of the object is indicated (for example, a certificate from Rosreestr about the cadastral value).

This is a standard list; as a rule, nothing additional will be required from you in this case.

Where can I pay tax?

The recipient, who is not a relative of the donor or is a distant relative, undertakes to pay the calculated tax when donating real estate on time and immediately in full. When submitting a 3-NDFL declaration in person to the territorial office of the Federal Tax Service, the employee responsible for its receipt will give you a receipt with payment details in the form of a paper document. This receipt may be mailed to you after your submission has been reviewed.

If you have lost your details or under any other circumstances, you can view them on the official website of the tax service, which was mentioned above. Please note that you need the details of your territorial branch of the Federal Tax Service. With the details in hand and knowing the required payment amount, go to any bank to pay.

Deadlines

Regardless of the deadline for accepting a deed of gift for real estate, a completed tax return must be submitted by April 30 of the following year. Moreover, it must be submitted even if there is nothing to pay. Failure to comply with these requirements will result in penalties and fines.

There is a time interval between filing the 3-NDFL declaration and directly paying the tax on property donated to a non-relative. That is, it is not necessary to rush between property and the tax burden at the same time. The agreed amount for donation must be paid before July 15 of the same year when the declaration was submitted.

Tax deduction

The amount of taxes under a real estate gift agreement that has entered into force for the average Russian citizen is still quite high. Even if we take as an example a simple one-room apartment worth 920,000 rubles, the Federal Tax Service will have to pay 13% of this amount for it, that is, 119,600 rubles. For this reason, many are interested in the possibility of applying for a tax deduction, which allows them to return part of this money after payment.

This is done by contacting the Federal tax authority at your place of residence. An application is written, to which is attached a 3-NDFL declaration, title papers, a gift agreement, a property valuation act, and expense receipts. Since the process is quite delicate, you may not be able to figure it out on your own, so it is better to immediately consult with a lawyer experienced in such matters.

Fine for non-payment

To understand what kind of fine you may face if you fail to pay or submit a declaration, let’s consider three types of administrative offenses on the part of the donee.

Deadlines for paying personal income tax in 2021 when donating real estate

So, according to current Russian legislation, after calculating the amount of tax, the amount must be paid before July 15 of the year following the year of the conclusion of the real estate donation transaction.

It is recommended to check the necessary details for making payment with your local tax office. At the same time, the personal income tax itself is transferred to the current account, which is indicated in the taxpayer’s declaration. Today you can make payments without commission at any Sberbank branch.

Consequences of failure to pay on time

If the donee ignores these instructions, the tax inspectorate may file a claim against him in the judicial authorities. Thus, if the total amount of tax is less than 50,000 Russian rubles, the decision on this case will be made by the magistrate at the debtor’s place of residence.

For amounts exceeding 50,000 Russian rubles, all claims of tax inspectorate specialists will be considered by city or district courts.

Payment procedure and responsibility

Let us immediately note that in 2021 no important changes were introduced in the taxation of donated property and the procedure for paying personal income tax remained the same as last year.

To pay tax, a non-relative payer must:

1. independently calculate the actual amount of personal income tax, guided by the total price of the real estate donated to him;
2. correctly fill out and submit the declaration to the Federal Tax Service by April 1 of the year following the year the gift was accepted;
3. pay the tax amount by July 15 of the year following the year of acceptance of the object as a gift.

In 2021, all this is much easier to do than before. For example, to correctly fill out the declaration, you can use the nalog website. ru .

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Responsibility for failure to fulfill these duties in a timely manner or for ignoring them is established:

• if the payer has not filed a declaration and has not paid the tax, according to the Tax Code of the Russian Federation, namely Article 119, an individual may be fined 5% of the total amount of tax due for payment (monthly, but not more than 30%);
• a penalty for late tax payment will be added to the amount of fines;
• if the declaration was submitted by the payer on time, but the personal income tax payment was made with a delay, no fine is charged, but instead a penalty is imposed, the amount of which is 1/300 of the refinancing rate of the Central Bank of the Russian Federation daily.

In any case, receiving real estate through a gift, even taking into account the mandatory payment of tax for non-relatives, is a very profitable deal for the recipient. At the same time, according to current legislation, the donee may refuse to accept the gift until the real estate is registered and ownership rights to it are obtained.

If the donee wants to take ownership of the property, he needs to approach this issue (paying income tax) with all responsibility in order to avoid penalties and fines.

Where to pay the calculated personal income tax

The property specified in the tax return when donating to a non-relative must be paid in full within the specified period in one payment. The recipient will receive a receipt for this, as we wrote above, when filing 3-NDFL from a tax officer.

The taxpayer can receive this receipt by mail. In the event that the recipient has lost or damaged the details, he can find them out by visiting the official website of the local tax service. It is worth noting that in this case, the citizen must look for the details of the local branch of the Federal Tax Service, and not any other!

Having received the details, the citizen can go to any of the selected banks to pay the tax.

Who must pay gift tax

So, according to the law of the Russian Federation, an individual who has received an apartment, house, land plot or other real estate as a gift is obliged to pay personal income tax or income tax, the amount of which currently amounts to 13% of the actual total value of the transaction object.

At the same time, according to the Tax Code of Russia, when paying this type of tax in 2021, no benefits are still provided (for example, for pensioners or disabled people). Even children under the age of majority must pay the full amount declared in the declaration. If such persons do not have income, the obligation to pay personal income tax passes to their legal representatives, who, as a rule, are parents or guardians.

However, if the parties to the transaction when concluding a gift agreement are people included in the category of close relatives, the donee does not pay gift tax. The law classifies the following persons as close relatives:

• parents and guardians;
• sisters and brothers (both natural and step-brothers);
• grandparents;
• spouses;
• children (adopted and natural);
• grandchildren and granddaughters.

At the same time, the declared degree of relationship between the parties to the transaction will need to be confirmed by providing the relevant documents.

Also, the following nuance is important. If a close relative-donee decides to sell the property received as a gift in the first 3 years after the right to register the property, he will be required to pay a 13% tax ! In the same situation, other relatives and third parties will have to pay a mandatory fee. Thus, the transfer of a house, cottage, apartment or any other piece of real estate between distant relatives entails the mandatory payment of personal income tax.

In addition, an individual must also pay the gift tax in full, even if they are close relatives who are not included in the category of residents of the Russian Federation. Simply put, in order to be considered residents, they need to spend at least 183 days in Russia during the calendar year. It is worth noting that this residence rule also applies to Russians who live outside their country. All non-residents are required to pay income tax, the amount of which is 30% of the total value of the property.

Taxation on gifts

So, we found out that, according to Article 228 of the Tax Code of the Russian Federation, namely paragraphs 7, 1 and 2, non-relative donees must pay gift tax after signing the deed of gift and registering the ownership right.

Each citizen must handle tax calculations and payments independently. In case of non-payment, penalties established by current legislation may be applied.

Current tax rates for gifts of real estate in 2021

Today, tax rates when concluding a gift agreement are:

• 13% - for residents of Russia;
• 30% - for non-residents of the Russian Federation.

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Citizens who live in Russia for more than 183 days are recognized as residents of the state.

At the same time, not only Russians, but also citizens of other states can act as residents! This category may also include stateless persons who live in the Russian Federation, as well as persons who have a residence permit in the country.

As you can see, even our compatriots who live abroad most of the time will be considered non-residents of the Russian Federation.

How much are taxes charged?

With regard to the amount of tax on gifted real estate, the legislation today provides for several important rules that every donee needs to know. So:

1. the tax is charged on the total market value of the property;
2. in the case of a gift, a tax deduction is not provided for a non-relative;
3. persons using social benefits under other types of taxation are required to pay the gift tax in full;

It is worth noting that the Tax Code of the Russian Federation does not specify a package of documents that are taken as the basis for determining the actual value of gifted property for calculating tax.

Lawyer's Note

Experts say that, undoubtedly, such papers may include reports obtained as a result of an independent examination or information about the cadastral or inventory value of an object, which can be obtained from the BTI.

The best option for a non-relative would be to pay tax on the market value of the apartment. This approach will help avoid litigation and accrual of arrears.

How can you reduce your personal income tax?

It is also important that after the transaction, the recipient must personally calculate the amount of the tax contribution, enter it into the declaration and submit this document to the tax authorities. It is on the basis of the declared declaration that tax specialists will calculate the final contribution, that is, check the accuracy of the stated facts.

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The most profitable option, which unscrupulous payers constantly try to take advantage of, is the deliberate underestimation of the actual cost of the transaction object. Moreover, if such value is not less than 70% of the amount of the cadastral value of the property, the amount will be calculated from the lesser one.

Case Study:

The deed of gift states that the value of the object of donation is 2 million Russian rubles. However, its real market value is 2,500,000 Russian rubles. At the same time, the cadastral value of this property is also 2 and a half million rubles.

Since the amount of 2 million is 20% less than the cost of 2 and a half million, the tax will be calculated by tax specialists from 2 million, which will save the payer a lot of money.

At the same time, such an underestimation of the real value of an apartment or other real estate can have certain negative consequences for the recipient, because tax officials check the compliance of the declared data. However, this method can be useful when an object is overvalued. You can conduct an independent examination yourself and challenge the value, reducing the amount of gift tax.

How to determine the value of a gift and the amount of tax?

If the value of the gift is determined in the contract, it is used as the amount of income.

Example: In 2021 Dmitrov F.M. I received an apartment from my uncle under a gift agreement. At the same time, the gift agreement indicates the price of the apartment in the amount of 1.5 million rubles. At the end of 2021 (until April 30, 2021) Dmitrov F.M. must submit a 3-NDFL declaration to the tax authority, which will indicate income from the gift in the amount of 1.5 million rubles. Also, until July 15, 2021, Dmitrov will have to pay income tax in the amount of: 1,500,000 x 13% = 195,000 rubles.

If the value in the contract is too low, tax inspectors will be able to demand payment of personal income tax based on the market value of the property. This position is supported by letters from the Russian Ministry of Finance, which indicate that in relation to the gift of real estate between persons who are not close relatives, for tax purposes, the amount of income can be taken from the agreement only if it corresponds to the market value of the real estate (Letters of the Russian Ministry of Finance dated October 15, 2015 No. 03-04-05/59154, dated 05/08/2014 No. 03-04-05/21903, dated 04/30/2014 No. 03-04-05/20685).

Example: An uncle gave his nephew S.M. Kislov a gift. an apartment in the center of Moscow, indicating the cost of the apartment in the donation agreement is 100 thousand rubles. If Kislov S.M. submits a declaration indicating an income of 100 thousand rubles, then the tax inspectorate will most likely challenge the amount of income and ask to pay a tax of 13% of the market value of the apartment.

If the gift agreement does not indicate the value of the gift, the amount of income is determined by the market value of the gift received.

When determining the cost of housing, the tax office often requires that it be based on the cadastral value. Since the tax legislation does not define the procedure for determining the market value, and you, for example, do not agree with the cadastral value, you can declare a different amount for calculation, insisting that it is the market value of your home. However, in this case, be prepared to defend your position before the tax authorities.

You can find out the cadastral value of housing in the cadastral passport of the property, as well as by contacting Rosreestr or the Federal Service of Cadastre and Cartography (Cadastral Chamber).

Example: In 2021 Golubeva D.K. I received a room from my mother-in-law under a gift agreement. Since the mother-in-law, according to the Tax Code of the Russian Federation, is not a close relative, Golubeva D.K. must pay income tax in the amount of 13% of the cost of the room. By contacting Rosreestr Golubeva D.K. I found out the cadastral value of the room (350 thousand rubles). At the end of 2021 (until April 30, 2021) Golubeva D.K. must submit a declaration to the tax authority indicating her income from the gift of 350 thousand rubles. Pay income tax in the amount of 45,500 rubles. (RUB 350,000 x 13%) she will have until July 15, 2021.

Is a deed of gift more profitable than a purchase and sale agreement in 2021?

Many of our Readers have probably already asked the question, if gift taxation is so expensive, might it be more profitable to transfer an apartment not under a gift agreement, but under a sales agreement? In this transaction, the donor will act as the selling party, and the donee will act as the buyer. Let us immediately note that everything here depends on the length of time the real estate has been owned by the seller:

1. The tax is not imposed on real estate (dacha, apartment, house, plot, etc.) that has been in the possession of the owner for more than 5 years.
2. The objects of such transactions are subject to tax if the current owner has owned them for less than 5 years.

The established tax rate is also 13% of the total purchase amount, but only if the cost of the object exceeds 1 million Russian rubles. If the value of the property is less than a million, the purchase and sale transaction is not subject to tax.

Expert opinion

Oleg Ustinov

Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.

Also, it is worth warning unscrupulous citizens and reminding them of the established criminal liability for conducting a deliberately fictitious transaction.

If tax officials or interested parties can prove that the transaction is fictitious, the parties who entered into the sham transaction may be punished, in accordance with current legislation, for attempting to mislead. At the same time, most of the responsibility falls on the donor. For example, if the amount of hidden tax from the state when concluding a deed of gift exceeds 600,000 Russian rubles, he may face criminal penalties.

What happens if you don’t declare or pay your gift tax on time?

If the established deadlines for filing a tax return with the Federal Tax Service are ignored, the agency’s specialists will be forced to send the taxpayer a corresponding notice. It is worth noting that information on all transactions related to real estate is submitted to the tax registration chamber.

Experienced lawyers of the Legal Ambulance website recommend filing a declaration as soon as possible, because the more time passes from the date of the deadline established by law, the more the fine you will have to pay in the end!

In 2021, the fines for failure to meet deadlines remain as follows:

• Ignoring the obligation to submit a tax return is a fixed fine of 1,000 Russian rubles, as well as 5% of the total tax for each month of delay (the period begins in May).
• Refusal to pay tax - 20% of the total amount of personal income tax in case of the first non-payment, as well as 40% for each subsequent non-payment (according to current legislation, each subsequent non-payment is considered intentional).
• The penalty for late payment of the tax established by law is calculated daily from the moment of delay, that is, the next day after July 15, according to the following formula:

amount of tax debt * refinancing rate (8.25%) * 1/300 * number of days overdue

All fines are collected by tax authorities both voluntarily (at the first request of tax officials) and through the courts.

Deadlines for filing a tax return and paying taxes

The 3-NDFL declaration must be submitted to the tax office at the place of primary registration (registration) no later than April 30 of the year following the year the gift (income) was received (clause 3 of Article 228, clause 1 of Article 229 of the Tax Code of the Russian Federation).

If, as a result of the declaration, you must pay tax, then this must be done no later than July 15 of the year following the year in which the gift (income) was received .

Example: In 2021 Sychev I.A. I received a room as a gift from my niece. Since the niece, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, is not a close relative, then Sychev I.A. filed a 3-NDFL declaration with the tax authority by April 30, 2021 and paid income tax in the amount of 13% of the cost of the room by July 15, 2021.

You can learn about the liability and penalties for failure to submit or untimely submission of the 3-NDFL declaration, as well as non-payment of tax, in our article: Penalties for delay/failure to submit the 3-NDFL declaration or non-payment of tax.

Instead of an afterword

As you can see, among the existing gift taxes in our country in 2021, it is worth including only personal income tax, which is the only tax when concluding a gratuitous gift transaction, which is characterized by the recipient receiving a profit without spending his own funds.

At the same time, personal income tax is included in the category of national taxes with a single rate throughout the entire territory of the Russian Federation, amounting to 13% of the total value of the transaction object for residents of Russia.

This tax is paid once a year, namely, its payment must occur next year, that is, after the actual receipt of the gift. The recipient is obliged to do the calculations and reporting himself.

We understand that it is quite difficult for an ordinary citizen to fully understand such a complex issue. And, therefore, we invite you to quickly get free help from our on-duty lawyer! To do this, simply formulate a question and click the “Submit Question” button! Previous

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