Sale of a share in an apartment in 2023 between relatives: documents - purchase and sale agreement of a share in an apartment between relatives (sample)

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Sometimes people are faced with the need to sell or buy out a share in an apartment/utility. Without the education of a lawyer, it will be difficult to carry out a transaction without the help of a specialist. Briefly you will learn what this process is like.

Purchasing a share in an apartment from relatives with mutual consent

It should be remembered that if a person does not have the right to dispose of the specific property of a part of the apartment, then he will not be able to sell the share without a legally certified certificate of trust from the person who owns the share:

Owners of other shares of the apartment must be notified in writing about the sale of one of the shares. The notice of sale must indicate the price of the goods, its description (address, area, size of share) and the conditions for transferring the right to property, as well as the period during which the notified person must provide a written agreement/refusal to sell, or express a desire to acquisition of this share as the primary owner. It is advisable to prepare this written notification with the help of a notary.
Keep in mind that if a minor has ownership rights to any share of the apartment, a notice in his name must be sent to the guardianship and trusteeship authorities.
The owner of the share sends written confirmation to the applicant’s address that he refuses to purchase a share in the apartment within 30 days .
A relative who has expressed a desire to acquire ownership of a share in an apartment in which he already has a share for the right to use must, within 30 days of receiving written notice, give consent to the purchase (in writing). After the expiration of 30 days, the owner has the right to sell the share to a third party (not a relative), if the co-owners of the apartment have not confirmed in writing their desire/refusal to acquire ownership rights to the share.

Purchase and sale procedure

Remember that from July 15, 2016, all transactions involving the transfer of property rights are carried out through a notary:

A purchase and sale agreement is drawn up. It is advisable to write it together with a notary, since he will accurately explain to you all the intricacies of the constantly changing legislation. Although the contract can be drawn up with your own hand. The form of this document is indicated in Rosreestr. An apartment plan indicating the part of the living space for sale can be attached to the contract.
An act of acceptance and transfer of the share is created indicating the passport details of the seller-buyer, information that the share was transferred in proper condition.
Remember that the agreement and the act must be in triplicate: one copy of each document in the hands of the seller, the buyer and the Rosreestr authorities.

Required documents

To the seller:

Photocopies of the owner’s passport/power of attorney from the owner with a photocopy of his passport
A paper confirming the right to own a share - a previous purchase and sale agreement, or an act of donation or exchange.
Certificate of ownership of the share.
A set of documents from the BTI - cadastral passport, explication and floor plan of the building.
An extract from the house register and a certificate from the Unified State Register.
Notarized consent of the spouse and/or refusal of other owners to purchase the share.
A certificate from the guardianship and trusteeship authorities, if a minor, incapacitated or partially capable member is entitled to a share.

To the buyer:

Photocopy of passport
Application for state registration of transfer of property rights.
Receipt for payment of the state registration fee.

Lawyers advise! After collecting all the documentation, within 18 days from the date of signing the act of sale and purchase of the share, you must submit documents to Rosreestr for registration of property rights, or to the local multifunctional center (MFC).

How to pay for the transaction?

Rosreestr reports the following safe methods of transferring funds:

Registration of a mortgage in favor of the seller. The disadvantages of this method are that the buyer will be able to dispose of the received share only after paying off the mortgage, and will again have to contact the registration authority when completing payment to establish ownership rights.
Payment by letter of credit . To do this, the seller first needs to enter into an agreement with the bank to open a letter of credit. The buyer transfers money to the bank, and the seller, upon providing the necessary documents, takes the money from the bank.
Transferring money through a safe deposit box . In this case, the agreement with the bank is concluded by both the seller and the buyer. The contract specifies the conditions for opening the cell and what access it will have on both sides.

How to sell an apartment without taxes?

A buyer who is a close relative of the owner is not entitled to receive a tax deduction on the purchase.

In jurisprudence, a close relative is considered to be:

spouse
children
parent
grandmother grandfather

Important! Without paying tax, you can donate ownership rights to a share through a deed of gift, and you can agree on the payment of funds for the share among yourself, committing to pay the funds on the principle of “word of honor.”

Tax deduction

Personal income tax indicates a tax amount of 13% of the price specified in the contract. It is not charged if:

The cost of the share is less than 1 million rubles.
The property has been in use for more than three years.
The amount specified in the purchase agreement corresponds to the price range of the share being sold.

An important point: purchase and sale between close relatives does not imply receiving a tax deduction. If the parties to the transaction confirm that they are not spouses/grandmothers-grandsons and other variations/parents-children, then in this case the buyer has the right to receive a tax deduction.

Sales and purchase agreement between relatives - sample

Mandatory clauses of the contract

Date and place of signing.
Comprehensive information about the object of the transaction (what part of the share, area of the apartment and shares).
Full passport data of all parties to the contract.
The full cost of the transaction with a written transcript.
Signatures of both parties with transcript.
If the part being sold is claimed by any third party or any restriction is imposed on the premises, indicate this information.

Forced purchase of shares from relatives

In order to forcibly buy out a share from a relative, the following three factors must be present simultaneously:

The owner’s share is insignificant (for example, 1/6 of a five-room apartment) - this must be established by the court.
There is confirmation that it is impossible to allocate this share in reality.
Lack of significant interest in using this share.

Arguments for ransom demands

If you have to forcibly buy out the share, then first you need to try to come to an agreement peacefully. This can be documented in writing, so you will confirm this attempt on paper before government agencies.

And in case of refusal or silence to this statement, you have the right to force a purchase.

Pros and cons of buying and selling an apartment between relatives

The disadvantages of purchasing a share from relatives are the following:

Inability to further control the actions of a relative with shares.
If part of the living space was purchased by spouses, during a divorce it will be considered jointly acquired property, in contrast to the act of donation.

Expected benefits:

The amount of state duty charged for the agreement decreases in direct proportion to the degree of relationship between the parties to the transaction.
If everything is done within the framework of the law, then no one will subsequently be able to invalidate the transaction.
After the death of the seller, third parties cannot claim the share acquired by a relative, since the share becomes property by inheritance.
If the parties to the transaction are not recognized as close relatives, then they are entitled to receive a tax benefit.
It is possible to provide a wide range of guarantees for the parties.
It is possible to conclude a preliminary agreement.

Differences between buying an apartment from relatives and donating and bequeathing

When selling a share, the owner is not entitled to receive tax benefits and notary fees.
The seller will not be able to cancel his decision to sell, unlike the donor.
Selling a share is not a hidden way of granting title to property, unlike a will.
The deed of gift implies the absence of a tax deduction.
According to a will, a share can only be assigned to the person who has the right of ownership of this area, while a deed of gift implies that the donor is legally capable and is not a minor. The buyer can be any person.
The purchase and sale is a transfer of rights to property free of charge.
According to the purchase and sale agreement, the rights of the parties can be of the highest range at their discretion. The deed of gift obliges to transfer the rights of use, and the donor must accept these rights. A will implies the act of accepting a transferred inheritance.
When buying and selling, the seller is required to pay personal income tax. In case of a deed of gift, personal income tax is paid by the donee, who is not a relative of the donor. The will implies the payment of tax if the transferred property is more than the established minimum wage (minimum wage) in Russia.
The buyer acquires ownership rights only after completing the act of registering the transaction with a notary, as well as when receiving property through a will and by donation - it is also necessary to register the deed of gift agreement in the Rosreestr and register a certificate of bequeathed property.

Good to know! In fact, the purchase and sale event turns out to be not so difficult if you entrust the matter to a professional realtor or notary, who will tell you how to correctly carry out the transaction legally.

The algorithm of your actions will be as follows:

You go to a notary and send notices of the sale/purchase of shares compiled with his help to the primary owners of the living space.
Collect the necessary package of documents.
You carry out the transaction at a notary's office.

Didn't find the answer to your question? Find out how to solve exactly your problem - call right now: +7 (499) 455-03-75 (Moscow) +7 (812) 407-26-30 (St. Petersburg)

It's fast and free!

Selling a share in an apartment to a close relative Link to main publication Sale of a share in an apartment in 2023 between relatives: documents - purchase and sale agreement of a share in an apartment between relatives (sample)

Nuances of an apartment purchase and sale transaction between close relatives: agreement and other documents

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It is much easier to purchase an apartment from a loved one - the likelihood of fraud is reduced to almost zero. The buyer knows all the pitfalls and the history of the transfer of ownership without additional paperwork or seeking help from lawyers and realtors. But it's not that simple. The law establishes some restrictions on transactions for the alienation of real estate to relatives.

Under close relatives, in accordance with Art. 14 RF IC, recognized :

children and parents (adoptive parents);
Grandmothers and grandfathers;
sisters and brothers (including those who have only one common parent).

In a purchase and sale transaction, and especially in its taxation, the criteria established by tax legislation are applied.

The Tax Code of the Russian Federation (Article 105.1) includes the following as interdependent persons:

spouses;
parents (adoptive parents);
children (natural and adopted);
brothers and sisters (full and half-blood);
guardian (trustee) and ward.

Parents to their children

Provisions of Art. 37 of the Civil Code of the Russian Federation on the prohibition of guardians and trustees to enter into alienation transactions on behalf of the ward with their relatives are also applied to the relationship between parents and minor children, which is enshrined in Art. 28 Civil Code of the Russian Federation.

If we are talking about a minor child over 14 years old, then the law does not establish such a restriction (Article 26 of the Civil Code of the Russian Federation) and one parent can sell an apartment to the child with the written consent of the other parent .

Grandmother to a minor grandson

The provision of Art. 28 of the Civil Code of the Russian Federation, which prohibits the conclusion of paid transactions. At the same time, grandparents have the right to sell the apartment:

minor grandchildren over 14 years old;
adult.

Exception to Art. 28 of the Civil Code of the Russian Federation can be done by the guardianship and trusteeship authority, but only in exceptional cases.

Mother-in-law to someone close

The mother-in-law is not a relative in relation to the daughter-in-law, just as the mother-in-law is in relation to the son-in-law, and in this case the situation depends on the method of purchasing the apartment.
If a daughter-in-law or son-in-law buys it for sole use (the marriage contract stipulates that the spouse will not have anything to do with this property), then there will be no restrictions.
If it is purchased for sole use in the absence of a marriage contract or the shared ownership of a spouse is registered, then the mother-in-law and mother-in-law act as relatives of one of the parties, which means that the buyers will not be able to receive a tax deduction after the purchase.

Acquisition from relatives: differences from deed of gift and will

Due to the impossibility of obtaining a tax deduction, sale in favor of a child and difficulties with the use of maternity capital, relatives seek to carry out other methods of alienation of property.

Alienation is carried out under a gift agreement : for this transaction there is no need to pay tax if the donation is made in favor of a close relative.

A will is drawn up so that children or grandchildren receive ownership of residential real estate in the future.

Purchase and sale	Gift deed	Will
Adjustable	Art. 549-558 Civil Code of the Russian Federation	Art. 572-582 Civil Code of the Russian Federation	Art. 1118-1140 Civil Code of the Russian Federation
Parties	Seller and buyer	Giver and donee	Testator and heir
Form	Simple written (the sale of an apartment is notarized, one of the owners of which is a minor or incapacitated)	Written form with notarization	Written form with notarization
Subject of the agreement	Paid alienation of real estate	Free of charge	Free of charge
Taxes	The seller pays 13% personal income tax if he alienates an apartment that has been owned for less than 3 (5 in some cases) years	The donee pays personal income tax in case of alienation less than 3 years after receiving the apartment as a gift	The heir pays tax if the total amount of the inheritance is 850 times the minimum wage
Transfer of ownership	After registration in Rosreestr	After notarization of the transaction and registration in Rosreestr	After the notary issues a certificate of inheritance (6 months after the death of the testator) and registration of ownership

Transaction procedure

If the apartment is jointly owned by spouses or belongs to several persons without allocating a share, then it is necessary to obtain their consent to the sale. If the apartment is shared ownership and only a share is alienated, obtain a refusal to buy out the share of the co-owners.
Collect the necessary documents.
Obtain permission from the guardianship and trusteeship authority if one of the owners is a minor.
Conclude a purchase and sale agreement with a relative.
Sign the transfer and acceptance certificate.
Register ownership of the new owner.

Documentation

Passports of the parties (birth certificates if the transaction involves persons under 14 years of age).
Title document for the apartment (DCP, privatization agreement, etc.).
Certificate of ownership (if the apartment was purchased before July 2016).
USRN Help.
Technical passport from BTI.
An extract from the house register and a single housing document from the EIRC.
Certificate from the housing office confirming the absence of debts for housing and communal services.
Permitting documentation (from the guardianship and trusteeship authority, if the apartment of a minor is being sold, consent of the spouse for the sale).

Agreement

The preamble of the treaty contains:

date and place of imprisonment;
information about the seller and buyer (full name, registration address, passport details).

Essential conditions (item and price) must be specified. The item must be clearly identified, indicating:

exact address of the apartment;
total area;
separately – the area of the living area and kitchen.

The condition of the living space must also be specified in the text of the contract. If desired, you can indicate the condition of the entrance and the number of floors.

The transaction price should not be lower than the market price by more than 20% , otherwise suspicions may arise that the transaction is imaginary. The attention of Rosreestr when registering property rights to DCT between relatives is always higher. In addition, the tax authorities will also be interested in such a transaction.

The rights and obligations of the parties are not essential conditions, but fit into the text of the contract, as well as responsibility for refusal to fulfill obligations (the seller transfers the apartment, about which a transfer and acceptance certificate is signed, the buyer pays the amount specified in the transaction).

The document must be signed by both parties . The absence of signatures entails the recognition of the transaction as invalid.

Advantages and disadvantages

Advantages:

relatives know in advance about the pitfalls and condition of the apartment;
there is no need to waste time searching for a housing option for the buyer and finding a buyer for the seller;
All terms of the contract are discussed in advance, for which it is not necessary to conclude a preliminary contract.

Minuses:

the inability of the buyer to receive a tax deduction after purchasing an apartment;
The Pension Fund often refuses to issue maternity capital for the purchase of housing from relatives;
the possibility of ruining relations with relatives if disagreements arise regarding the transaction.

Taxes and deductions

Taxation is carried out according to the general rule of the contract for the purchase and sale of residential premises: if the seller owned it for less than 3 (in some cases - 5) years, then on the amount received from the sale he is obliged to pay a personal income tax of 13% (Article 217.1 of the Tax Code of the Russian Federation).

If the sale is subject to taxation, and the tax authorities discover that the cost of the apartment is 20% below the market price, then they have the right to apply penalties.

But the buyer will not be able to receive a tax deduction. In accordance with Art. 105.1 of the Tax Code of the Russian Federation in transactions of interdependent persons, part of the amount is not returned . But if the relative does not belong to this category (grandparents, uncles and aunts, cousins, etc.), the deduction is made in the general manner (if the amount under the DCT agreement exceeds 1 million rubles).

Is it possible to use matkapital?

Federal Law No. 256, which regulates the maternity capital program, directly prohibits only the conclusion of transactions between spouses. At the same time, the Pension Fund of Russia, which is responsible for issuing a certificate for maternity capital, often does not issue the amount required by law for concluding a contract for the purchase and sale of housing from relatives, because there is a high risk of signing an imaginary agreement and leaking a sum of money for other purposes not permitted by law.

Before concluding an agreement, you need to obtain the appropriate permission from the specified authority, justifying the need to purchase housing from close people.

If the relatives are not close (aunts and uncles, cousins, etc.), no restrictions are established.

Banks are more loyal to transactions between relatives than the Pension Fund. The procedure will not differ from the usual conclusion of a contract for an apartment with a mortgage :

contact the bank and choose the most suitable loan program;
conclude a number of agreements related to a mortgage loan;
conclude a purchase and sale agreement.

It is also impossible to receive a tax deduction after paying off the mortgage if the apartment was purchased from a related party.

Grounds for challenging in court

There are two ways to terminate the contract:

terminate by mutual consent or in court if there are legal grounds (refusal to accept the premises or pay the established price on the part of the buyer, transfer by the seller of an apartment whose details differ from the one specified in the contract, etc.);
invalidate the transaction.

In the latter case, the party must go to court if there are grounds to recognize the contract as voidable or void.

Voidable transaction:

signed by a minor (14-18 years old) or a person with limited legal capacity;
disputed by a third party (another relative, for example, for good reason, who did not participate in privatization, etc.) who has certain rights to the apartment;
there is no permission to carry it out (from the guardianship authority or the spouse, if the apartment is joint property);
signed under the influence of fraud or threat;
the terms of the transaction put one of the parties at a disadvantage.

A worthless deal:

signed by a minor (under 14 years of age) or an incapacitated person;
the contract is contrary to law or moral principles;
the apartment that is the subject of the DCP is under arrest;
The DCT is an imaginary transaction covering another (for example, a gift);
the transaction is not registered by a notary (if housing belonging to a minor or incompetent person was alienated).

Can a mother or father sell their share and that of their son or daughter without their consent?

Without the consent of the participant in shared ownership, it is only possible to sell his part of the apartment to a close relative.

The consent of the son or daughter is not required if:

they are minors;
or incompetent.

In this case and in the situation with the sale of the share of a minor over 14 years of age (except for his personal consent and the permission of the second parent), the consent of the guardianship and trusteeship authority will be required.

If the child is an adult, but does not make contact for a long time, the sale of the share is possible only after he is declared first missing and then dead.

Based on the received death certificate, the parent can enter into an inheritance (if there is no will or other legal heirs with whom they will have to share) and only after that sell the share.

When completing the transaction, a purchase and sale agreement for part of the apartment is concluded between relatives.

Can children buy real estate from their parents for maternal capital?

Some people wonder whether it is possible to buy an apartment from their parents for capital and how to do it? Such a transaction is possible if the Pension Fund gives permission to raise maternity capital funds . To achieve this, the policy must be as transparent as possible:

have no encumbrances;
the amount should be close to the market amount, without a significant understatement;
housing must be suitable for children.

The son can enter into an agreement if he is the recipient of the certificate (the sole adoptive parent of the second or subsequent child, the husband of the deceased or deprived of parental rights of the owner of the capital if they have common children). If the son’s wife is the legal holder of maternity capital, there should be no problems with concluding an agreement, because her mother-in-law is not her relative.

The legislation does not identify separate requirements in the contract for apartments of close persons that distinguish the transaction from a standard agreement. All the differences lie in the impossibility of obtaining a tax deduction after purchase and restrictions on using maternity capital to pay for it.

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Exchange of shares between relatives 2023: methods, samples and taxes

Despite the popular misconception about some benefits, in reality the exchange of shares between relatives follows a standard procedure.

As with other real estate transactions, state registration of objects is required. Certain tax obligations arise for the person who receives the profit during the exchange.

The information provided below will help you perform such operations quickly, without errors and unnecessary costs.

Exchange methods

General data for three legally correct options for exchanging relatives' shares are shown in the table. For each item there are certain rules established by the current legislation. When studying practical issues in detail, one should not violate the rights of other owners, and also not forget about fulfilling obligations to the state in the field of taxation.

Significant savings in money when donating is a strong argument in favor of donation. Another advantage is that there is no requirement to obtain the consent of other residents.

However, it should be taken into account that only close relatives do not pay the tax: spouses, children, parents, grandparents, grandchildren, brothers and sisters. But these benefits do not apply to similar property registration, for example, between an uncle and a nephew.

The general parameters of the other options are equivalent. Important details are provided in the following sections.

List of documents

Registration of the exchange of shares by relatives is completed by changing the entries in the Rosreestr database. To complete this procedure, the following documents are submitted through the Multifunctional Center:

an agreement between the parties with a detailed description of the essence of the transaction, technical parameters of the redistributed shares, addresses of real estate objects;
civil passports and other documents for personal identification;
marriage certificates, other evidence of family relationships;
a certificate from the Unified State Register containing information about the share distribution and the absence of encumbrances;
consent of the guardianship authorities to conduct a transaction to protect the rights of incapacitated or minor citizens (relatives, other owners);
passport of the property with technical data;
cash documents confirming payment of state duty at current rates.

In addition to the consent of the spouse, the other share owners will need to refuse to purchase the relevant parts - during purchase, sale and exchange. After changing the records with the exchange of shares by relatives in the state unified database, the new owners contact the management company and the homeowners’ association to adjust the accounts.

When choosing any method of related exchange, you should operate only with real estate objects that are equivalent in form of ownership. Housing is privatized in advance. It will not be possible to complete the transaction, for example, if one of the apartments is occupied by one of the parties under a social rental agreement.

Preemptive right of owners

To avoid challenging a real estate transaction in court, qualified preliminary preparation is needed.

When exchanging and buying and selling from other owners, they obtain written consent to carry out the transaction, which is certified in a notary office according to the standard procedure.

When contacting them, they are given detailed terms of sale (exchange of relatives' shares). The law provides for a month to receive a response. If it is not there, you can attract third-party buyers.

You can download the notification form here.

When making a gift, there is no need to observe the pre-emptive right - you can immediately draw up an agreement.

For your information ! The rights of minors are protected by guardianship and trusteeship authorities. Without their consent, it is impossible to reduce the child’s share or dispose of maternity capital funds. The appropriate permission must be obtained to complete the transaction with the entry of new entries into the Rosreestr database.

Purchase and sale

Two sets of documents in this category are drawn up and signed in triplicate for each property, certified by a notary office. Two - for the buyer and the seller. The third is transferred to Rosreestr. The main points for exchanging shares between relatives are as in a standard purchase and sale agreement. Correct descriptions required:

parties;
real estate object along with cost and technical parameters;
transaction procedures;
penalties and force majeure.

You can download a sample policy document from this link.

Mena

A sample document is presented below. It is used to check the text during the process of formalizing the exchange of shares between relatives. To complete the standard procedure, one copy is sufficient, which is submitted to Rosreestr.

With the help of this agreement, it is possible to clarify the special procedure when both objects are not privatized. In this case, it is necessary to prepare the following documents for subsequent transfer to the local administration of municipal authorities:

civil passports of the parties;
existing social rental agreements with official permissions for the right to occupy a certain living space (orders);
certificates about the actual composition of families;
consent of other relatives (owners) to the corresponding exchange of shares;
standard consents of guardianship authorities (for minors and incapacitated family members, registered owners);
written confirmation of the absence of debt for utility services.

This method is convenient because the administration does not in any way check the equivalence of the objects of exchange of shares between relatives. Responsible employees check the correctness of completion and composition of the submitted documents, but do not pay attention to the financial component of the transaction.

Valid calculations can be made without notifying government authorities. The fact of payment is confirmed by a receipt.

For secure transactions with wire transfers and paper bills, you should use banking services - escrow account and safe deposit box, respectively.

The legal refusal of municipal authorities is permissible in the following cases:

the building (part of the premises) is unsuitable for habitation according to current building codes;
during the period of the transaction, major repairs or demolition of the house are planned (performed);
the property is registered under the “official” category, and therefore cannot be transferred to private ownership;
one of the participants in the exchange of shares suffers from a dangerous disease, sanitary standards prohibit (limit) contacts with others.

You can download the exchange agreement using this link.

Gift deed

Two documents are notarized. In this case, there is no tax base and corresponding obligations to the state. Calculations are made during the exchange of shares according to a scheme convenient for relatives. Registration is completed according to the standard procedure by registering with Rosreestr.

You can download the deed of gift here.

Notary, USRN, tax office

When choosing any of the options, the transfer of shared ownership is formalized through a notary office. Additional authentication of documents and confirmation of the legal capacity of the participants will prevent unnecessary problems during the consideration of the legality of the transaction in court.

After signing the certified agreement, they begin to register new rights independently (through the regional MFC), or entrust the procedure to a notary. Rosreestr will not complete the registration procedure if errors are found when registering the exchange of shares between relatives.

Refusal will be received if there are prohibitions and encumbrances. To ensure that there are no limiting factors, you can receive a detailed certificate upon a standard request.

Only after creating a new entry in the Unified State Register of Real Estate database, a real estate transaction is considered fully completed.

Tax on income received during the transaction is paid if relatives wish to exchange shares in apartments even with a slight difference in value.

This obligation is absent if the property has been owned for less than three (five) years with registration of ownership rights before (after) 01/01/2016, respectively. The completed declaration in standard form is submitted no later than April 30.

next spring after one year of completion of this operation. Tax payments can be made until July 15 inclusive.

For your information! When submitting documents for state registration to the Unified State Register of Taxes, a check is carried out to ensure that there are no tax arrears. The obligations noted above should be fulfilled before the deadlines expire so as not to delay the full completion of the transaction.

Is it possible to exchange upon entering into an inheritance?

The law does not prohibit such operations. However, their direct implementation is permissible only after entering into inheritance rights and undergoing a standard notarial registration procedure.

Then you will have to wait another 6 months to be able to dispose of the property without restrictions.

This standard period is necessary to ensure that there are no other claimants to the inheritance.

What else to pay attention to

You should especially carefully check exchanges with shares of apartments of minors. Such situations are controlled by the guardianship and trusteeship authorities; in order to carry out the exchange, their consent must be obtained. The equivalence of the transferred and received parts of the property is checked to ensure that the interests of the child are fully respected.

All of the above methods are used in practice. The general rules do not provide any special advantages if the exchange of shares is carried out by relatives. Like other individuals, they are required to pay tax on their profits.

You may also be interested in step-by-step instructions for selling a share in an apartment.

Like and repost, add personal comments.

If necessary, contact the duty lawyer to receive qualified advice.

Step-by-step instructions and a sample contract for the sale and purchase of a share in an apartment between relatives

There are situations when a citizen needs to buy out a share of an apartment owned by a relative.

The law allows the transfer of ownership of real estate between close relatives through a purchase and sale transaction.

However, this type of procedure should be carried out with the help of specialists. How to sell a share in an apartment to your wife, husband and other close relatives without complications?

To solve your problem RIGHT NOW get a free LEGAL consultation: +7 (499) 504-88-91 Moscow

Who is a close family member?

According to the legislation of the Russian Federation, in accordance with Part 4 of Article 5 of the Code of Criminal Procedure of the Russian Federation, close relatives are:

spouses;
parents;
children;
adoptive parents and adopted children;
siblings, including those who have the same father or mother;
Grandmothers and grandfathers;
grandchildren.

Step-by-step instructions on how to sell to your spouse, parents, or significant other.

In order to sell a share in an apartment to a close relative, you must follow the rules that are set out in current legislation (see the Civil Code of the Russian Federation, Part 1, Chapter 16).

Notification of other shareholders

When carrying out the purchase and sale of a share in an apartment, the seller is obliged to notify in writing the other owners of real estate shares about the sale of one of the parts of the home in accordance with Art. 250 Civil Code of the Russian Federation. In the notice:

information about the price of the object is recorded;
a description of the characteristics of the property is made (address, footage, size of the share);
the conditions for the transfer of ownership of the property are indicated.

In addition, the notice must contain information about the period during which the recipient must provide his consent in writing to either refuse the sale or declare his desire to purchase this part of the apartment as the owner of the first stage. It is recommended that written notice be issued in the presence of a notary.

Important! It should be taken into account that in the case when a share of the property belongs to a minor citizen, the notification sent to his address is delivered to the guardianship and trusteeship authorities (Article 21 of the Federal Law No. 48).

We talk in more detail about the rules for drawing up a notice of sale of your share in an apartment here, and from this material you will learn about the nuances of the transaction if a child is registered in the apartment or he is the owner of the share.

Receiving a refusal

At the end of the 30-day period, the copyright holder has the opportunity to sell the share in favor of third parties who are not related to him, if the co-owners of the apartment have not provided a written refusal or consent to purchase this part of the property.

Is it possible to sell your part of the apartment if the other owner does not give his consent? We talked about it here.

Conclusion of an agreement

To complete a purchase and sale transaction between relatives, an agreement must be drawn up. It is allowed to independently compile all papers; the form of the document is recorded in Rosreestr. An annex in the form of a core plan is permitted to the contract. area indicating the alienated share.

In addition to the DCT, an act of acceptance and transfer of part of the property should be drawn up, reflecting in it the passport details of the counterparties and information about the proper condition of the real estate. Both documents (act and agreement) are kept in triplicate: one for the buyer and seller, and one for the state registration authorities.

Required documents

For the seller:

A photocopy of a passport or a power of attorney from the owner, supported by a photocopy of an identity card.
A document confirming the right to own part of the property, a previous deed of agreement, a deed of gift or an act of exchange.
Certificate of ownership of the share.
A package of documents from the Bureau of Technical Inventory: floor plan of the building, explication and information from the cadastre.
Extract from the house register and extract from the Unified State Register of Real Estate.
Notarized refusal of the remaining owners to purchase this share.
Certificate from the guardianship and trusteeship authorities, subject to the presence of minor property owners.

For the buyer:

Photocopy of ID (passport).
Application for registration of property rights in Rosreestr.
Receipt of payment of fees for registration procedures.

You will find out what documents may be required when conducting a transaction for the sale and purchase of a share in an apartment in a special article.

Registration of the transaction in Rosreestr or MFC

After preparing a complete set of documents, within 18 days after concluding an agreement for the sale and purchase of a share of an apartment, you must submit an application to the Rosreestr or MFC authorities for registration of property rights.

How to sell without taxes?

Personal income tax at the rate of 13% is not levied if:

the cost of the share is less than 1,000,000 rubles;
the property has been in possession and use for more than 3 (in some cases 5) years.

Purchase and sale between close relatives does not imply a property deduction.

Forced ransom – what is it?

In order to buy out a share of property (apartment) from a close relative on a compulsory basis, the following three factors must be present simultaneously (Part 4 of Article 252 of the Civil Code of the Russian Federation):

The relative’s share should be insignificant (for example, 1/8 of a four-room apartment) - this parameter is established in court.
Availability of confirmation that in reality the allocation of a share is impossible.
The relative's lack of real interest in the disposal of this part of the home.

Recommendation. Before carrying out a forced buyout of a share, you should try to resolve relations peacefully. It is important to record the attempt on paper for the purpose of documentary confirmation to government services.

In a situation of silence or refusal to this application, it is officially allowed to forcibly buy the property.

Advantages and disadvantages

Like most transactions related to the sale of property, the purchase and sale of a share of housing from relatives has its pros and cons. Among the main disadvantages of buying a share of property from relatives are:

the risk of deducting personal income tax when the property is owned for less than 3 years;
Real estate purchased by spouses, in contrast to donated property, is an object of jointly acquired property.

Among the main advantages of buying a share of an apartment from relatives are:

a quick and easy way to draw up a contract and sign a transaction agreement;
the impossibility of challenging the terms of the agreement by third parties;
availability of legal guarantees to the maximum extent (see Chapter 16 of the Civil Code of the Russian Federation).

Differences from donation and will

Purchase and saleDonationWillParties

Item

Form

Rights and obligations

Tax issue

Transfer of ownership

The seller of the share is the person who has the right of ownership to the object of the agreement. The buyer is a close relative or third parties.	Donor – any citizen (with the exception of incapacitated and minors). The donee is any person, except for the exceptions prescribed in Art. 575 of the Civil Code of the Russian Federation.	The testator is a legally competent citizen who has the right of ownership of real estate. Heir.
Transfer of residential property on paid terms.	Free transfer of real estate.	Free transfer of real estate.
Written, notarized. (Federal Law No. 122)
An extensive list of rights is specified in the contract.	The donor undertakes to transfer the property, the donee undertakes to accept it.	The heir is obliged to accept the inheritance.
The seller pays personal income tax. persons, except in cases of exclusion (Article 217.1 of the Tax Code of the Russian Federation).	Income received as a gift between close relatives is exempt from taxes (Clause 18.1, Article 217 of the Tax Code of the Russian Federation).	Income received from individuals persons in the order of inheritance are exempt from taxes (clause 18 of article 217 of the Tax Code of the Russian Federation). Only government fees are paid. duty (Article 333.24 of the Tax Code of the Russian Federation).
The right to property transfers after registration of the transaction in Rosreestr (Article 551 of the Civil Code of the Russian Federation).	The right to property passes at the moment of its transfer (Article 223 of the Civil Code of the Russian Federation).	The right to property passes from the date of opening of the inheritance (clause 4 of Article 1152 of the Civil Code of the Russian Federation).

Conclusion

The procedure for buying and selling a share in an apartment between relatives differs from ordinary real estate transactions. When concluding agreements with family members, it is important to take into account all the conditions prescribed by law, use the services of a notary and comply with tax obligations.

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