Upon receipt of an apartment as an inheritance or under a donation agreement, the property is subject to personal income tax. To do this, a declaration is filled out, according to which a person confirms his income and pays tax. But in paragraph 18 of Art. 217 of the Tax Code of the Russian Federation there are reservations that are as follows. The heir or the donee is exempt from the tax burden if he is a close relative of the owner of the apartment, who inherited or donated his property.
It is necessary
- - Tax Code of the Russian Federation;
- - passport;
- - the program "Declaration";
- - donation agreement;
- - calculator.
Instructions
Step 1
When receiving an apartment under a donation agreement, a 3-NDFL declaration is filled out only if you are not a close relative of the donor. The relationship is documented in accordance with the Family Code of the Russian Federation. Accordingly, when the donor and the donee, for example, a brother and sister (full or incomplete), the declaration does not need to be filled out. Submit your relationship document to the tax office. In accordance with Art. 217 of the Tax Code of the Russian Federation, in this case, you are exempted from paying personal income tax.
Step 2
In the absence of a close relationship, the donee fills out a declaration and pays a tax of 13% of the market value of the property to the state budget. In the developed program "Declaration" (the form of the document must correspond to the form of the year in which the apartment was actually transferred under the deed of gift, for example, on the day of death of the donor, if this is stipulated by the contract) set the conditions. Put the inspection number, mark another individual in the "taxpayer sign" column. On the "available income" tab, check the box "Incomes taken into account by certificates of income of an individual, income under civil law contracts, royalties, from the sale of property, etc."
Step 3
Go to the tab "information about the declarant". Enter your personal data in it, including passport details. Indicate the full address of registration, including the postal code, phone number.
Step 4
On the tab of income received in the Russian Federation, indicate the source of payments. This will be the last name, first name, patronymic of the person who donated the property to you. Enter his TIN. Then put in the income code that matches your situation. Indicate the amount for which the market value of the property is taken. Multiply it by 13%, enter the result in the field that is intended to indicate the calculated tax.
Step 5
Print your declaration. Attach to it your passport, a donation agreement, which indicates the market value of the apartment. The gift must be certified by a notary. Only in this case the transaction is considered legal. Submit the documentation to the tax office. After checking the declaration by the inspector, pay the calculated amount of personal income tax.
