Agreement on donation of movable property between relatives

Donation of movable property

A movable property donation agreement is an agreed upon transaction between two parties, as a result of which one party (the donor) gratuitously transfers or undertakes to transfer into the ownership of the other party (the donee) things related to movables.

These, in accordance with paragraph 2 of Article 130 of the Civil Code (Civil Code), include objects and objects that, by their characteristics, are not real estate . This is production equipment (machines, devices, tools, etc.), vehicles (cars, buses, motorcycles, special equipment, etc.), office and commercial equipment (furniture, computer, household and office equipment, display cases, etc.), securities (stocks, bills, bonds, checks), money and jewelry.

A donation is made when a real contract at the time of its conclusion and in the future when a consensual agreement , which contains a promise to give a gift to another person after a certain period of time.

Depending on the subject of the agreement and its parties, the donation of movable property has its own specific features, which are reflected in the form, transfer procedure, accounting and taxation of the transaction.

Form of agreement for donation of movable property

The general rule for concluding gift agreements is contained in paragraph 1 of Article 574 of the Civil Code. In accordance with it, they can be made orally, which involves the transfer of a gift through the delivery of a specific thing to the donee, a symbolic transfer (for example, keys to a vehicle) or title documents.

At the same time, paragraph 2 of this article establishes rules requiring mandatory written form when concluding agreements for the donation of movable property in the following cases:

If the donor is a legal entity, and the value of the gift is at least three thousand rubles;
If the contract contains a promise to make a gift in the future.

Therefore, we can conclude that real contracts, the parties to which are individuals who are not registered as individual entrepreneurs, or when such persons act on the side of the donor, can be concluded orally . However, such transactions, if controversial issues arise, are problematic to challenge in court, since there is no written confirmation of their lawful completion.

Often, donation agreements are certified by a notary , although the Civil Code does not contain conditions requiring this. Moreover, if the document was drawn up correctly and the parties were legally capable, then notarization does not significantly affect the court’s decision in cases of challenging the transactions in question.

Special requirements are established by paragraphs 1 and 2 of Article 389 of the Civil Code and paragraph 2 of Article 391 of the Civil Code for the form of gift transactions for the transfer of property rights in relation to third parties (assignment of claims) and for release from property obligations to third parties (debt transfer). Such agreements are concluded in simple written or notarial form .

The procedure for transferring property under a gift agreement

The main point when making a gift transaction is the transfer of the gift from the donor to the donee. A contract for the gift of movable property provides for both the direct transfer of a gift at the time of its conclusion (real transaction) and the promise to make a gift in the future (consensual transaction) .

If the contract is concluded orally, then the donation occurs by delivering the gift to the donee.

However, the need to register some movable property or ownership of it remains.

Thus, when donating a vehicle, it is necessary to re-register it in the name of the recipient at the State Traffic Safety Inspectorate.

The procedure for transferring movable property depends not only on the subject of the gift agreement, but also on its subject composition of the parties . Transactions involving legal entities are therefore concluded in writing, as they require appropriate reflection of transactions in accounting and taxation. The transferring party (donor) writes off the property (disposal), and the receiving party (donee) registers it (receipt).

Taxation when donating movable property

The Tax Code (TC) includes the gratuitous transfer of property values and rights as income that is subject to taxation (clause 2 of Article 248).

When determining the base for calculating taxes, all income received by the taxpayer in cash and in kind, or in the form of material benefits, must be taken into account. For income received under a gift agreement in the form of a gift, the Tax Code establishes certain benefits.

First of all, this applies to cases where the donation of movable property is made between individuals. The income they receive in cash and in kind as a result of the transaction is not subject to taxes . The exceptions are vehicles, shares, shares and shares, as well as real estate (clause 18.1 of Article 217 of the Tax Code).

But even in these cases , income received free of charge under a gift agreement concluded between family members or close relatives, as defined in Article 14 of the Family Code, is exempt from taxation

When an individual receives a gift from a legal entity that is his employer, income tax is withheld from the recipient’s salary . If the employer does not have such an opportunity, then he is obliged to report in writing the amount of the taxpayer’s debt to the tax service at the place of his registration. In this case, an individual must independently pay the tax within the time limits established by the Tax Code.

A legal entity that makes a donation of movable property:

is recognized as a VAT (value added tax) payer, since the gratuitous transfer of property is equivalent to its sale (subclause 1 of clause 1 of Article 146 of the Tax Code);
is not recognized as a payer of income tax , since expenses in the form of the value of the donated property and the costs of their gratuitous transfer are not income and therefore are not taken into account when determining the tax base for paying this tax (clause 16 of Article 270 of the Tax Code).

A legal entity that receives movable property under a gift agreement must take its value into account as part of non-operating income for income tax on the basis of paragraph 8 of Article 250 of the Tax Code. When assessing income, they are guided by market prices for the object (item) of donation, which are determined taking into account the provisions of Article 40 of the Tax Code. The price of the donated property must be documented by the receiving party.

Refusal to execute and cancellation of donation

The Civil Code contains clear grounds that give the donor the right to refuse to execute the gift agreement or to cancel it.

Thus, in accordance with Article 577, the donor has the right to refuse to fulfill a gift transaction promised in the future, but only until such time as it has not been completed. This is possible in two cases, when after the conclusion of the contract:

There have been changes in the property or marital status of the donor, or his health has deteriorated so much that the execution of the gift may negatively affect his standard of living; the reasons must be unforeseen - for example, the loss of a permanent job, the birth of a child or the appearance of another dependent, the onset of disability, etc. ;
The donee has committed aggressive actions against the donor or his family members, which give the right to cancel the donation on the basis of paragraph 1 of Article 578 of the Civil Code (see below).

The grounds for canceling an already accomplished donation are contained in Article 578 of the Civil Code. They are as follows:

The donee committed an offense against the donor, which was expressed in an attempt on himself, members of his family or close relatives, as well as in the intentional infliction of bodily harm of varying degrees of severity.
The recipient treats the donated property inappropriately , which can lead to its destruction, damage or irretrievable loss. At the same time, for the donor, the property donated by him must constitute significant non-property value. It is dear to him, like a memory. For example, this could be a collection of paintings, antique coins or jewelry.
Interested parties have the right to demand the cancellation of a donation in cases where the donor, being a legal entity (individual entrepreneur), six months before he was declared insolvent (bankrupt), made a donation at the expense of funds related to his commercial activities in violation of the Federal Law “On Insolvency ( bankruptcy)".
Clause 4 - if the donee does not survive the donor and this basis is stated in the terms of the contract.

Conclusion

The gratuitous transfer and receipt of movable property must be reflected in the accounting records of the parties to the gift transaction, and their value, in cases established by the Tax Code, is included in the tax base for calculating the relevant taxes.

The donor may refuse to fulfill his obligations under the gift agreement in cases of destruction of movable property, its withdrawal from circulation, or a ban on performing the promised actions with it.

Cancellation of a donation is possible both when concluding a real transaction and when concluding a consensual transaction (promises of donation in the future).

Donation of movable property

Items that are not real estate, including money and securities, are considered movable property . Registration of rights to it is usually not required, but there are things where the legal procedure for their registration is provided. As for the movable property tax, its payment depends on the object of the gift itself. Tax is not paid on movable property, with the exception of donations of cars, stocks, shares, shares.

In other cases, the gift agreement can be oral; it is accompanied by the transfer of the donated item and documents for it. If the value of the donated item is high, it is advisable to formalize the transaction in simple written form, so that in the future there will be no questions or disputes about its acquisition.

Types of movable property

Part 2. Art. 130 of the Civil Code of the Russian Federation tells us about the difference between movable and immovable things. Simply put, movable things are cash, securities, as well as any other things that are not classified as immovable.

They can be a car, household appliances, old coins, stocks, bonds, bills, clothes, etc.

Form of agreement for donation of movable property

If the party that donates movable property is a legal entity, and the property that it wants to donate in its amount exceeds 3,000 rubles, then this transaction must be formalized in simple writing, by writing a donation agreement. There is one more exception when the gift agreement must be concluded in writing: if the donor intends to donate any thing in the future (Article 574 of the Civil Code of the Russian Federation) or it requires state registration.

To avoid various possible disputes in the future regarding a valuable and expensive gift , it is better to conclude a transaction in simple written form , indicating all the necessary details of the parties, and also describe the object of the gift in as much detail as possible.

give a vehicle orally; this is not prohibited by law. But in order to re-register it in a specialized body, as well as to avoid various questions from tax authorities regarding property received as a gift, the deed of gift should be drawn up in writing . You can contact a notary office, where specialists will clearly and competently draw up the necessary document and give advice, but this is not necessary; you can draw up the transaction yourself.

Registration by a notary has a number of advantages :

confirmation of the authenticity of the signatures in the contract, because the document is signed by the parties in the presence of a notary;
if the contract is lost, you can restore the document by contacting a notary for its certified copy;
the notary guarantees the purity and legality of the transaction;
At the request of the parties, the notary provides consultation on issues related to the upcoming transaction.

The deed of gift must contain information :

about the place of drawing up the contract;
about the date of compilation, in words;
about the parties to the agreement (full name, passport details, addresses of their place of residence);
about the subject of the donation, i.e. its exact name, model, or details.

It is also possible to stipulate in the contract that the donor is legally capable at the time of execution of the transaction and is aware of the actions he is performing. This is necessary to ensure that a dispute does not arise in the future regarding the invalidation of the contract. The agreement is signed in two copies by the donor and the recipient and is considered concluded from the moment of its signing.

Procedure for donating movable property

The procedure for donating movable property begins with identifying the party and the subject of the donation. It should be noted that if the item is an ordinary gift of small value , then an oral form of donation . If the thing is of high material value, then it is better to conclude an agreement in writing. In order to “insure yourself”, it is advisable to register the transaction with a notary.

After signing the contract, the donor is obliged to transfer the donated item to the donee and not demand anything in return.

Donation of movable property between relatives

A gift agreement between relatives is no different in form from a regular gift agreement. The law establishes persons who are close relatives (clause 2 of article 14 of the RF IC):

parents;
children;
brothers,
sisters (the law also includes adopted and half-parent children as relatives);
spouses;
grandfather grandmother.

Donation of movable property between individuals

The gift of things between individuals is no different from a regular gift agreement. It can be concluded either in writing or orally; the form of the agreement is determined by the parties at their discretion. But if the item is of high value and value, it would be correct to formalize it on paper so that in the future there will be no questions or disputes regarding the item of donation.

You should also pay attention to the fact that property that is jointly owned by spouses can be donated only after there is consent to this action from the other, otherwise the transaction can be declared invalid.

Conclusion

The category of movable property includes all those things that are not related to land, land resources, buildings and structures. Movable things are money, securities, vehicles, equipment, clothing, etc.

You can give movable property to any person - a relative, child, friend, acquaintance. The deed of gift must be drawn up in writing in the case when the donor is a legal entity and the value of the gift exceeds 3,000 rubles, as well as when the person plans to donate the item in the future. In other cases, the agreement can be concluded orally. But it is worth noting that a thing that carries considerable value and value must still be documented in writing. This should be done for the expediency of the transaction, so that in the future no questions arise about the method of acquiring it and re-registering it to another person.

The payment of tax will depend on the item of the gift itself. If it is a car, stock, share or share, the tax will be 13% of the total value of the gift, but provided that the parties to the donation are not close relatives. If the item of donation is not included in the list of established items of donation, they will not be taxed.

What is a contract of gift of movable property?

A deed of gift is a document according to which property is transferred into the possession of another person. Any material object can be used as a gift.

Many people enter into a contract of gift of movable property. It is necessary when the rights to a car are transferred.

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The transfer of the gift can be carried out immediately after the signing of the agreement, as well as within the agreed period. For a document to have legal force, it must be prepared in accordance with the drafting rules and requirements.

Common form

A movable property gift agreement is one type of agreement between the parties. Upon its conclusion, the rights to a vehicle or other object are transferred from the donor to the donee.

Both an oral form of concluding an agreement and a written version are provided. In words, an agreement is most often concluded between relatives.

Written submission is required when:

participation in the procedure of a legal entity;
the value of the gift is more than 3,000 rubles ;
donation in the future.

If, upon the occurrence of these circumstances, movable property is transferred during an oral agreement, then the transaction is considered void.

The document is drawn up in writing. It bears the signatures of both the donor and the recipient. Their representatives may also participate in the procedure. But in this case, a notarized power of attorney must be available.

The main condition of donation is its gratuitousness. Therefore, it is unacceptable to include counter-claims in the document. The law provides for several types of movable property.

Among them are:

Design principle

According to the gift agreement, one of the parties transfers movable property to the other with the right of ownership to it. However, the transfer of rights after the death of the donor is not allowed. Then the inheritance document must be signed.

A donation can be made not only to the person himself, but also to another person through the donee. In this case, he will be obliged to perform the transfer in accordance with the contract.

Subjects can be any legally capable individuals. In this case, the transfer of property rights can be carried out if the donor has them legally.

The moment of transfer of a gift can be expressed in the form of a donation of keys. But often people re-register property by handing over a registration certificate.

Certain categories of persons cannot make a donation.

These include:

minor citizens;
incapacitated persons;
persons donating movable property to employees of medical, educational, social institutions;
people who give gifts to government officials;
commercial firms.

If movable property belongs to several persons, then the donation is carried out only with their consent, and if the agreement does not indicate the object of the donation, the transaction is considered void

Features of the contract of donation of movable property

The document confirming the donation of movable property has a number of features. It is important to draft it correctly so that no controversial issues arise. There are nuances when transferring rights to an object to relatives and individuals.

How to make

The Civil Code of the Russian Federation (Article 574) contains rules for donating movable property. They provide for both oral and written versions of the transaction.

Oral form is available in the form of symbolic delivery of car keys or securities. If title documents are drawn up, a written agreement is required.

A paper version of the contract is required in the following cases:

donating an object to a legal entity;
the value of the gift is more than 3,000 rubles ;
indicating in the contract the date of transfer of the gift in the future.

If the agreement is carried out between individuals who are not registered as individual entrepreneurs, then oral execution is possible. But such transactions are very difficult to challenge later if controversial situations arise.

The agreement can be drawn up and certified by a notary. However, the Civil Code of the Russian Federation does not contain requirements for certification. If the document is drawn up in accordance with all the rules by legally capable persons, then the notary’s mark does not affect the court decision when challenged.

The main point when making a donation is the correctness of the deed of gift. The subject of the donation must be specified in the document. To avoid mistakes, you need to rely on the filling template.

Articles 389 and 391 of the Civil Code of the Russian Federation describe the requirements for the transfer of rights under an assignment and release from debt obligations. In these situations, the contract must be simple written or notarized.

With relatives

If relatives are involved in the donation, the procedure is carried out by analogy with the usual transfer of a gift to strangers. It is worth finding out which persons are considered close.

A close relationship is established between the donor and:

parents;
children;
full and half brothers;
full and half sisters;
adopted;
adoptive parents;
grandparents.

The list of close relatives is prescribed in paragraph 2 of Article 14 of the Family Code of the Russian Federation.

An important point when transferring a gift is taxation. If the donor and the donee are closely related, then the recipient does not have to pay a tax of 13% of the value of the movable property to the state treasury.

When one individual gives movable property to another, the procedure has no special features. The gift agreement can be written or oral by agreement of the parties. However, if the value of the gift item is high, it is recommended to issue a paper version. In this way, controversial issues regarding the essence of the contract can be avoided.

Also, a written version of the agreement is required for further re-registration of the gift. When concluding an agreement, it will not be possible to verbally confirm the fact of the transaction with the registration authorities.

In case of donation of joint property, consent from the spouse is required. If it is not given, the contract will be declared invalid.

Final registration

When donating movable property, not only the direct transfer of rights is important, but also its official confirmation. This can be done by contacting various registration authorities.

In the event of a donation of a vehicle, the final registration of property rights must be done with the MREO of the State Traffic Safety Inspectorate. After studying the documents and inspecting the car, employees make changes to the existing card based on the gift agreement. Therefore, its written form is important.

The choice of the body that carries out the registration should be based on the type of property. For example, when donating a gun, you need to visit the police department at your place of residence. The licensing department will deregister the weapon and re-register it to another owner.

Download a sample gift agreement for a minor child in 2017 using this link.

If there is a donation of real estate, you can contact the MFC to submit documents. In the case of movable objects, this option is not available.

What to consider during the process

Signing a gift agreement has some peculiarities. It is important to find out the list of required documents, the essence of the procedure and the rights and obligations of the parties.

To register a deed of gift, you must have:

title documents (for example, the car must have a registration certificate with a note about deregistration);
identification documents of the parties involved in the transaction;
written consent of the spouse to donate jointly acquired property;
GRFL identification number.

Rights and obligations

Both parties who give and receive a gift must be aware of their own rights and responsibilities.

The donor must notify the recipient that the gift may harm his health if handled incorrectly. If he does not do this, then responsibility for the consequences lies with him. Also, compensation for losses becomes the obligation of the donor. At the same time, he may change his mind and not hand over the movable property without explaining the reasons before the transfer of the item.

The person who accepts the gift acquires ownership of it upon immediate delivery.

The recipient may agree to receive a gift or refuse it at any time during the transaction, but if the gift was transferred, the person accepted it, and then refused it, then the transaction will be considered completed

Essence of transmission

A gift of movable property is made between two parties. The transaction is carried out free of charge. The Civil Code of the Russian Federation (Article 130) includes in the concept of movable property any objects that are not considered real estate.

Among them are:

production equipment (machine, device, tool);
vehicle (car, motorcycle, tractor, bus);
equipment for offices and trade (furniture, computers, display cases);
securities (stocks, checks, bonds);
money;
jewelry.

The donor must have a legal right to the property. At the same time, during the transaction, no counterclaims should be put forward. The procedure can be carried out according to a real contract when transferring property after signing, as well as a consensual one, which provides for a donation in the future.

Failure Cases

The donor may refuse to transfer the gift or cancel the transaction. But he can do this only before the donation is made.

You can also cancel the decision if:

deterioration of financial situation after donation;
decreased level of health;
change in marital status.

An important point is the unforeseen nature of these moments (loss of a job, appearance of a dependent, obtaining disabled status). In addition, the donor can cancel the transaction if aggressive actions have been committed against him.

If the fact of donation has already occurred, then it is possible to cancel it on the basis of Article 578 of the Civil Code of the Russian Federation.

This is allowed in the following cases:

the donee commits an attempt on the life of the donor or members of his family;
causing grievous bodily harm to the donor;
improper attitude towards the gift, which creates the likelihood of its destruction, damage, loss;
donation by a person who has been declared bankrupt of funds through commercial activities;
the death of the donee.

Payment of taxes

The taxation system applies to the gratuitous transfer of movable property. After all, when calculating taxes, all income that a person received in a certain period is taken into account. In this case, the gift can be considered a material benefit.

But the Tax Code of the Russian Federation provides benefits in calculating tax when donating movable property. If the gift is in cash or in kind, no tax is charged on it.

Exceptions to this rule are:

But even when donating the above items, tax may not be charged. This happens when property is transferred between close relatives.

All other categories of persons, after receiving the gift, must include it in the declaration. The Tax Service charges 13% personal income tax on each item, taking into account its market value. This rule does not apply to gifts that cost less than 4,000 rubles .

If an individual receives a gift from an employer, then payroll tax is withheld. But if this is not possible, then the recipient must independently visit the tax office to deposit funds.

Legal entities that carry out such procedures are considered VAT payers and are not income tax payers.

When a legal entity receives movable property, its value is taken into account based on non-operating income. This is necessary for calculating income tax. The donation of movable property has some peculiarities. Therefore, before drawing up a contract, it is necessary to consult with a specialist to take into account all the nuances.

How to legally formalize a refusal to execute a gift agreement - read this article.

You can find what the Civil Code says about the gift agreement here.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
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Drawing up a car donation agreement

The owner has the exclusive right to dispose of any property belonging to him. He can sell it, transfer it for temporary use or register it in the name of other citizens. But to give an expensive gift, such as a car, you need to draw up a gift agreement. It records the fact of transfer of the vehicle and will help resolve conflict situations that arise after the conclusion of the transaction. However, the deed of gift must be drawn up in accordance with the rules established by law.

Donation agreement

A car donation agreement is a special case; the execution of this document is regulated by Article 572 of the Civil Code of the Russian Federation. It is drawn up according to the general rules provided for such papers. However, there are several nuances that are important to consider when designing.

Definition of a contract

A deed of gift is a document containing the intention to transfer property free of charge to a third party, signed by both parties to the transaction. The latter are:

the owner of the car, called the donor;
the recipient of the vehicle is the new owner, called the donee.

Typically, such a document is drawn up between close relatives: the recipient of property can be a father, wife, brother or son. However, the law also allows the transfer of valuables to third parties.

There are three forms of gift agreement:

Fixing the fact of transfer of property immediately after signing.
Stipulating that property will pass to a new owner at some future date. However, it is mandatory during the lifetime of the owner.
Donation. Carried out in favor of a legal entity. A donation to a citizen is equivalent to a simple gift agreement.

The transfer of property is free of charge. Any requirements of a material nature when drawing up a deed of gift are not allowed.

Form of car donation agreement, content, essential conditions

For deeds of gift, Article 574 of the Civil Code of the Russian Federation provides for two forms:

Oral. The agreement can be concluded exclusively between individuals. It is considered executed upon direct transfer of property or title documents to it. However, such a transaction is accompanied by certain risks, since it is not legally secured and cannot be certified by a notary. It is also not suitable for the procedure of donating a car: in order to re-register the car in the name of another person, you will need to present a document confirming the transfer of ownership, which includes the donation agreement.
Written. Provided for all types of movable property if an organization is one of the parties to the transaction and the value of the gift exceeds 3 thousand rubles. A promise to make a gift in the future must also be confirmed in writing.

You may also be interested in how to draw up a deed of gift for a plot.

Transactions with a car must be formalized in writing, since a vehicle can be registered with the traffic police only on the basis of a title document.

When drawing up a contract, you must follow several rules:

It is necessary to obtain the consent of the recipient. Article 573 of the Civil Code of the Russian Federation provides that the person accepting the car may refuse it. Then the property will return to the previous owner.
Write down the essential conditions in the deed of gift, without which the transaction will be considered void. These primarily include a description of the subject of the contract, that is, the car:
- brand;
- license plate;
- model;
- VIN number,
- components;
- Production year;
- engine capacity;
- PTS details.
Confirm in writing the spouse’s consent to the transfer of property to a third party. It is considered a necessary condition for concluding a transaction if the donor is in a marital relationship.
Notify the mortgagee of the intention and obtain his permission. Required if the car has been pawned.

It is not necessary to indicate the cost of the car in the contract, however, during registration, a traffic police officer often refuses to register the car in the absence of this clause. Therefore, it is worth indicating the price of the deed of gift to avoid the need to re-issue the document.

Registration by a notary: is it necessary?

The law does not allow deeds of gift to be notarized. The parties to the transaction, however, may, by mutual agreement, have the transaction certified by an authorized person. This will help to avoid future disputes regarding the right to own property. When registering a deed of gift at a notary's office, provide:

passports of the parties to the transaction;
documents confirming that the car is owned by the donor;
PTS;
spouse's permission to enter into a transaction.

Depending on the specific situation, the notary may require other papers.

Donating a car

Re-registration of a car to a new owner takes place in several stages. Moreover, drawing up an agreement and signing it is only the first of them. So, what needs to be done to ensure that the vehicle has a new owner?

Sample contract

The deed of gift is drawn up according to a specific template, which requires that the most necessary information be reflected in the document. These include:

information about the parties to the donation: full name;
vehicle information (find out how to enter information about changes to the vehicle design);
the procedure by which the car will be transferred;
information on filling out the acceptance/transfer certificate;
the price of the property, especially if there is no family relationship between the parties;
individual features of the transaction, for example, the conditions for preserving the gift or returning it to the previous owner;
the period during which the property must arrive to the new owner.

At the end of the document, the signatures of the parties to the transaction are affixed and the date of approval is indicated.

Documents required to present the vehicle registration to the traffic police. State registration fee

The new owner must re-register the car in his name and register it with the traffic police. To register, you must provide the inspector with:

an application with a request to register the car in the traffic police database for the new owner;
passport of the donee;
PTS;
gift agreement;
insurance policy where the applicant is indicated;
receipt confirming payment of the fee.

At the moment, the mandatory payment for registering a vehicle is 2850 rubles.

Deadline for registration with the traffic police

The application to the traffic police is submitted within 10 days from the date of signing the contract. At the same time, it takes less than an hour to register a car: you need to wait until the employee processes the documents and issues a positive decision on registration.

Taxation on gifts

Gifts are taxed along with many other transactions. The recipient must pay it. However, there is a condition that eliminates the need to contribute a certain percentage to the state

Transaction between close relatives

Taxation is not provided for a transaction concluded between family members. You do not have to pay if the donor is:

father or mother;
brother or sister;
grandparent;
spouse;
children;
grandson.

The fact that a car is being donated to a close relative must be documented.

However, this type of donation imposes certain restrictions on the recipient of the car. He cannot sell the purchased property within 3 years from the date of signing the contract. And if the purchase and sale agreement is concluded earlier than this period, then the former co-owner who received the car as a gift must pay tax at the current rate common for this type of transaction.

Gift to a third party

If an agreement on gratuitous transfer is concluded between distant relatives, or if the donee and the donor are not related at all, then the former will have to make a certain payment in favor of the state. Its size directly depends on the cost of the car and is 13% of the amount. It is for its calculation that it is necessary to write down the price of movable property directly in the deed of gift

When donation is not possible

Some persons do not have the right to transfer property when acting under a gift deed. Their circle is indicated in Article 575 of the Civil Code of the Russian Federation. Cannot initiate a trade:

minor citizens, as well as their guardians or parents;
those granted the status of legally incompetent persons or their representatives;
officials in the civil service, regardless of the level of the institution (federal, municipal, regional);
employee of the Bank of Russia;
commercial organizations, if the second party to the transaction is also the establishment of a similar organizational and legal form.

These persons can only give ordinary gifts whose value does not exceed 3 thousand rubles.

Judicial practice: cancellation, termination of a gift agreement. How to challenge a transaction

On the grounds outlined in Article 578 of the Civil Code of the Russian Federation, a deed of gift for any item, including a car, can be declared invalid in court. You can challenge a transaction if:

an attempt was made on the life of the previous owner or a member of his family;
the new owner causes irreparable damage to the thing, which may lead to its destruction (such a reason is considered sufficient if the car is of non-property value to the donor, for example, roads as a memory);
the donee died before the donor.

Cancellation of a donation can also be made on other grounds, as happened in case No. 2-3282/2017, considered on December 21 by the court of the city of Penza.

Rules for drawing up a property donation agreement between relatives for bailiffs: sample

Transactions are often made between relatives, as a result of which the property of one person becomes the property of another without reciprocal obligations. This method of transferring property is called donation.

Due to the popularity of such transactions, the issue of correct execution of the gift agreement is relevant. If an agreement is drawn up in violation of the law, it can be challenged in court and declared invalid.

The essence of the gift agreement

A property donation agreement is an agreement on the basis of which the ownership of certain objects is transferred from one citizen to another. The donation is made free of charge, that is, upon receipt of the gift, the receiving party has no financial obligations to the donor. The donee also must not make a counter donation.

If a clause is indicated in the contract that provides for the transfer of movable or immovable property to the donee only after confirmation of the death of the donor, the document has no legal force. It is also unacceptable to indicate in the deed of gift the conditions for the donor’s use of the values transferred as a gift until the end of his life. This circumstance presupposes lifelong maintenance of the dependent.

The legislation allows the conclusion of both an oral agreement on a gift and its execution in writing. In words, donation usually occurs when its parties are related persons. However, there are a number of circumstances that require mandatory documentary confirmation of this transaction:

one of the parties to the agreement is a legal entity;
movable property donated is valued at more than 3 thousand rubles;
the donation under the agreement will be carried out in the future.

If under these conditions the transaction is not formalized in writing, it will be declared invalid. The agreement is signed by both parties or their representatives on the basis of a previously drawn up power of attorney certified by a notary. The signed agreement has some advantages:

written confirmation that the citizen’s property was gifted to him excludes the possibility of dividing this property during a divorce;
the transfer of valuables as a gift exempts the donor from paying tax on donated goods, since in this case we are not talking about receiving income.

The legislation establishes a number of conditions under which a gift transaction will be declared invalid. Circumstances that constitute a violation of the rules of registration of the procedure:

the donor was a minor citizen or a person declared legally incompetent;
the donation comes from a patient or client in favor of his attending physician or employee of a social institution;
The parties to the transaction are commercial enterprises.

The donor has the right to refuse the intention to make a gift on legal grounds. This opportunity is provided in the following cases:

deterioration of health, living conditions, financial situation of the donor;
the donee has committed illegal actions against the donor or members of his family that threaten their life or health;
the recipient of the gift died before the person who gave him the property.

Features of a transaction between relatives

Donation with the participation of related citizens occurs according to the rules established for individuals. A close relationship with the donor, according to Article 14 of the RF IC, is:

parents;
children;
sisters and brothers, both full and half-blood;
citizens adopted by him;
adoptive parents;
Grandmothers and grandfathers.

If the gift is the joint property of the spouses, then it is necessary to obtain written consent from the husband or wife of the donor. A sample application can be obtained from a notary office.