A donation contract is an agreement between the parties, according to which one party (donor) transfers or undertakes to transfer ownership of a real estate object (apartment, house, land plot, non-residential premises) to the other party (donee) free of charge.
Documents required for registration of a gift:
Documents of the parties – Donor and Recipient:
- Passport (a passport in which a photo was not pasted upon reaching the age of 25 and 45 is considered invalid);
- Identification code;
- Statement-consent of the other spouse to sign the contract (required if the person is married and if the real estate object was purchased during the marriage. If the real estate object belongs to the Donor under the donation agreement or was inherited, then the consent of the second spouse is not required );
- Birth certificate of the recipient (if the donation is made between family members of the first degree of kinship – parents, spouse, children).
Documents for the apartment:
- A document confirming ownership;
- Expert assessment;
- Certificate of those registered in the apartment (form No. 3)
Taxes and other payments when issuing a gift certificate:
1) Personal income tax (if applicable)
2) Fee in the amount of state duty (1% from the amount of expert assessment)
3) Fee for notarization of the contract (in accordance with Article 31 of the Law on Notaries - by agreement).