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Sample vehicle donation agreement

Donation agreement (form)

If you received ownership of a car under a gift agreement, then everything is quite simple. It will serve as a document confirming your ownership when registering the vehicle with the traffic police. Typically, a gift agreement is concluded between close relatives in order to avoid paying income taxes.

According to the family code, close relatives include: spouses, children, brothers, sisters (both natural and step-sisters), grandchildren, grandparents.

When transferring a car that has been owned for less than 3 years under a gift agreement to strangers who do not qualify as close relatives, the previous owner is in any case obliged to pay tax on the car, based on the price for which he bought it. Therefore, it is more advisable to use a purchase and sale agreement.

Since we have touched on this topic, I think it needs to be disclosed and explained in what cases it is necessary to pay tax on the sale of a car under a sales contract in form 3-NDFL:

  • If it has been in use for less than 3 years
  • If you sell it for more than you bought it for
  • If the price of the car exceeds 250 tr.

Moreover, if you have owned a car for more than 3 years, you are exempt from paying taxes and filing a declaration.
If you sell it cheaper than you bought it, and you have purchase and sale agreements in your hands (both when buying and when selling) - you are also exempt from the tax burden.
And finally, if the amount of your transaction is less than 250 tr. — you also won’t have to pay sales tax.

As for the car donation agreement itself, you can download it below and start filling it out; there is no need to notarize the form

For a description of the procedure for registering a car under a gift agreement, read the corresponding article.

Information about other documents that need to be prepared by the traffic police to register a car can be found here:

Car donation agreement (deed of gift)

Good afternoon, dear reader.

Currently, there are several ways to transfer ownership of a car. Most often, car owners sell a vehicle using a car purchase and sale agreement.

However, this option is not always the most profitable, because... When selling a car, its owner is forced to pay the appropriate tax.

In practice, there are situations in which you can completely avoid paying tax if you use a gift agreement or deed of gift. We are talking about the transaction of donating a vehicle , which will be discussed within the article.

Paying taxes when donating a car in 2019

To begin with, I would like to note that only a deed of gift for a car concluded between close relatives . This follows from Part 2 of the Tax Code of the Russian Federation (Article 217, paragraph 18):

Income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);

Thus, donating a car is not taxable if the parties to the transaction are:

  • husband wife;
  • father (mother) - son (daughter);
  • adoptive parent - adopted person;
  • grandfather (grandmother) - granddaughter (grandson);
  • brother (sister) - sister (brother) (having at least one common parent).

Please note that in all other cases, when donating a car, the recipient is required to pay a tax of 13 percent of the value of the car.

For example, when donating a car worth 500,000 rubles, the tax amount will be 65,000 rubles.

Note. When receiving a car as a gift, tax deductions are not provided (Part 2 of Article 220 of the Tax Code of the Russian Federation), i.e. Tax will have to be paid on the entire cost of the donated car.

Gifting a car between distant relatives

In practice, there are situations when you need to transfer a car between people who are actually relatives, but are not included in the list of close relatives.

For example, a few common situations:

  • mother-in-law (father-in-law) - daughter-in-law;
  • mother-in-law (father-in-law) - son-in-law;
  • ex-wife - ex-husband;
  • common-law wife - common-law husband.

There are several options for completing a transaction with minimal costs:

  • Use of a purchase and sale agreement.
  • Use of several gift agreements through intermediate close relatives.

For example, let’s say you need to give a car from your mother-in-law to your son-in-law. In this case, the mother-in-law first gives the car to her daughter (a close relative). After this, the daughter gives the car to her husband (also a close relative).

In this case you will have to:

  • Draw up 2 gift agreements.
  • Contact the traffic police once to register your car.

Tax return when donating a car

The recipient must file a tax return only if he received the car as a gift from someone other than a close relative . This follows from Article 228 of the Tax Code of the Russian Federation:

1. Tax calculation and payment in accordance with this article is carried out by the following categories of taxpayers:
.
7) individuals receiving from individuals who are not individual entrepreneurs income in cash and in kind by way of gift, with the exception of cases provided for in paragraph 18.1 of Article 217 of this Code, when such income is not subject to taxation ;

So, when giving a car as a gift to a close relative, you do not need to file .

Obviously, the operation of donating a car makes sense only when it is carried out between close relatives. In all other cases, I recommend using the purchase and sale scheme.

Let me remind you that when buying or selling, the tax will be paid by the seller, but its amount may be significantly less than when making a gift, because You can take advantage of the tax deduction. Well, if you own a car for more than 3 years, no tax is paid at all.

Form of car donation agreement between relatives

Let's proceed directly to the execution of the car donation agreement . Deed of gift form in the form of images (click to enlarge):

You can also download the car donation agreement form as a pdf file here.

Note. The deed of gift does not need to include information that the parties to the transaction are close relatives. Traffic police officers are not interested in this issue.

Sample car donation agreement

In principle, it is quite simple to issue a deed of gift for a car, even without special knowledge. However, I recommend using a sample car donation agreement so as not to miss or confuse anything:

Sample agreement for donating a car to a relative in pdf format:

How to issue a deed of gift for a car in 2020?

Let's consider point by point how to issue a deed of gift for a car:

1. At the beginning of the gift agreement, you must indicate the city of the transaction, its date, as well as the full name of the donor and the full name of the donee (detailed details of the parties will be filled in a little later).

2. In paragraph 1.1. You must provide as complete information as possible about the vehicle.

3. In paragraph 2.1. The deed of gift should include the address of the place where the vehicle is transferred to the donee.

4. Clause 2.2. required to be filled with additional things and items that are donated along with the car.

For example, these could be documents for a car and a set of winter tires.

5. In Section 4 of the agreement, it is necessary to enter complete information about the parties to the transaction (their passport details).

6. After the car donation agreement has been drawn up in triplicate, each participant in the transaction must sign in the appropriate field.

7. After handing over the keys to the car, the recipient must also sign in the “received the car” column.

Is it necessary to indicate the cost of the car in the contract?

There is no need to indicate the cost of the car in the contract; this information is optional .

However, in practice the following cases sometimes occur. The traffic police officer, who did not find anything to complain about, tells the driver that the contract is invalid, because it does not indicate the cost of the car. In this case, there are 2 options:

  • Immediately file a complaint with a higher-ranking official at the traffic police.
  • Just add the cost of the car to clause 1.1 of the contract.

The case is extremely rare, but you also need to be prepared for it.

Do I need to have the gift deed certified by a notary?

Notarization of the deed of gift is not required and it has no practical meaning.

In principle, drawing up a gift agreement yourself should not cause any difficulties. However, the transfer of ownership of the car is not complete.

Enter the details of the new owner in the vehicle passport (PTS), and also put the signature of the previous owner in the appropriate column. And only after that you can go to register the car at the traffic police. In this case, the presence of the donor in the unit is not required.

Gift deed for a car to a close relative - 2019 form

In our last article, the author of the site and practicing lawyer Oleg Ustinov explained what a preliminary gift agreement is and why it is needed in this method of alienating real estate in favor of a relative. Today, we will consider such pressing issues as: when a deed of gift for a car for a close relative may be useful, a 2019 form, how to draw it up and what to take into account when completing a transaction in order not only to save money and time, but also to avoid possible problems in the future.

What the parties to the transaction need to know

Please note that the donation of a vehicle to a close relative in Russia, according to current legislation, can only be carried out on the basis of a written agreement. At the same time, when drawing up a deed of gift for a car, it is not necessary to have it certified by a notary, although most lawyers recommend doing this in order to avoid conflicts, claims and litigation in the future, which is not so rare.

How to issue a deed of gift for a car

Regular readers of our column on deeds of gift in the Russian Federation know that one of the main features characteristic of this type of transaction is gratuitousness. Simply put, the donor agrees to give away part of his property, increasing the property of another person, without asking for anything in return. The role of the donee can be either a stranger or a person who is a close relative to the owner of the gift.

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In addition, a donation agreement for a vehicle may be declared invalid if it is proven that one of the parties was incompetent or misled at the time of its conclusion. The contents of the car deed itself should not contain any conditions limiting the operation of the transferred vehicle.

Taxation of the gift is also an important factor. Thus, in the case of concluding a transaction in which the parties are not close relatives, but strangers, the recipient will have to pay the appropriate state duty, the amount of which in 2019 is 13% of the estimated market value of the transaction, that is, the actual car. It is also good that when concluding this transaction between close relatives, its participants are exempt from taxation.

After completing the preparatory stage and receiving the recipient’s agreement to accept the gift, the parties can enter into a gift agreement, which experts recommend must be certified by a notary office. This will guarantee compliance with the terms of the deed of gift and your well-being.

When drawing up an act, the most important points must be written down in the main block:

  1. Data from the passports of the donor and the donee;
  2. technical data of the vehicle;
  3. car registration certificate number;
  4. date of transaction;
  5. signatures of the participating parties.

Important information : Remember that drawing up a car donation agreement without documentation that confirms the donor’s ownership of the car is impossible! As a rule, to confirm the legal ownership of this movable property, it is enough for the owner to present a vehicle registration certificate. But sometimes other documents may be required.

What documents are needed to draw up a donation agreement for a car in 2019?

Before registering a deed of gift for a car to a relative or non-relative, make sure that you have in your hands the entire package necessary to begin and complete the procedure of donating documents, namely:

  • citizen's passport;
  • PTS (technical device passport);
  • insurance;
  • an agreement indicating the actual market value of the vehicle being donated;
  • a receipt confirming successful payment of the established state fee;
  • an extract from the State Register confirming the absence of any restrictions on the car;
  • vehicle registration certificate;
  • if the donating party is officially married, the written consent of the spouse will be required to formalize the deed of gift (only if the car is part of jointly acquired property).

How to properly issue a deed of gift for a vehicle: step-by-step instructions from a lawyer

As we recently described in an article about a deed of gift for a house, in order for the gift transaction to gain legal force, you will need to adhere to the procedure established by the legislation of the Russian Federation.

  1. First, the donor must express his desire to donate the car to the recipient, who, in turn, must express a desire to accept this object of movable property, agreeing at the same time to pay the state duty (only if this party is not a relative).
  2. Now it’s time to draw up a car donation agreement, according to the scheme described above. At the same time, the content must indicate the object of the transaction, the procedure and conditions for its transfer and the details of the participants.
  3. After this, the new owner of the vehicle (the donee becomes the owner at the time of signing the deed of gift, unless another period is indicated in its content) re-registers the vehicle in the traffic police in his name.

Do you need a lawyer?

First, we note that the procedure for concluding a deed of gift for a car in 2019 is regulated by Article 574 of the Civil Code of the Russian Federation. In the same document you can find information that the drawn up gift agreement does not require mandatory certification by a notary. Thus, this is only a recommendation measure, which, however, can act as a guarantor of compliance with the terms of the transaction listed in the gift in the future.

You can find out for free whether you need to contact a specialist in your case by writing to the duty lawyer on this page!

At the same time, the act is certified only by mutual consent of the donor and the donee. If the parties nevertheless decide to use the services of a specialist, they need to provide the originals of the signed contract, their passport data, as well as the registration document for the car and a certificate indicating the actual cost of the vehicle (recommended, but not required), which is issued today by insurance companies upon request, as well as some maintenance firms that are licensed to perform such assessments.

How much does it cost to draw up a car donation agreement?

Having decided to transfer a car by gift to a non-relative, you must understand that the recipient will have to pay a tax, the amount of which in 2019 is regulated by Article 217 of the Tax Code of the Russian Federation, according to the provisions of which, when drawing up a gift agreement for a car between relatives, this tax is not paid.

If there is no family connection between the participants in the gift transaction, the party receiving the gift is obliged to pay an amount equal to 13% of the total market value of the gift itself . Expenses include registration actions, which, as a rule, do not exceed 5% of the total cost of the vehicle. You can learn more about this from this video:

Let's sum it up

A deed of gift for a car is one of the most profitable and fastest ways to transfer a car in modern law! However, in order for it not to be subsequently terminated by a court decision, it is not only important to draw it up correctly, taking into account the specifics of your situation, but it is also recommended to have it notarized.

If you have even 1% doubt about what to do and whether it is worth transferring the car this way, ask a lawyer from the Legal Ambulance website and receive a free answer within 5 minutes!

If you find an error, please select a piece of text and press Ctrl+Enter .

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Car donation agreement 2018-2019

A car gift agreement is an agreement concluded between two parties - the donor and the recipient. Such an agreement is free of charge.

Under this agreement, the donor (one party) transfers ownership of the car to the donee (the other party) free of charge.

Drawing up a car donation agreement

Most often, vehicles are alienated through the purchase and sale procedure. But there are times when you can use the donation procedure.

The agreement must be drawn up in writing and must contain the following clauses:

  • Full names, passport details and addresses of the donor and recipient;
  • Distinctive features of the vehicle (make, model, body, engine and other numbered units, as well as color and state number);
  • The grounds for ownership of the car by the donor, and details of the relevant documents;
  • The term or date of the donation (this is due to the fact that the donation agreement can begin to operate either immediately after its signing, or from a certain time, when the vehicle becomes the property of the donee after some time).

After concluding a donation agreement for a vehicle, information about the new owner must be entered into the traffic police database and into the documents for the car.

Thus, after concluding an agreement, the parties will have to contact the appropriate registration service (MREO) at the traffic police.

  • If the donor is a minor or incapacitated;
  • If the donor is a patient, student or pupil who is going to donate a car to a doctor, teacher or teacher at an orphanage;
  • From any citizen to an official of state or municipal authorities in connection with the performance of their official duties;
  • Commercial organizations to each other (although a gift from an organization to a citizen or a citizen to an organization is allowed).

In addition, a donation made by an individual entrepreneur undergoing bankruptcy proceedings will be invalidated.

The agreement can be concluded either with or without the involvement of a notary.

Donating a car between relatives while keeping the number

Giving a car as a gift without deregistration and keeping the license plates between relatives seems like a profitable deal. You can save on taxes and transfer the vehicle into ownership and use to a relative in a simplified manner.

After the car is donated, you can not deregister the car and keep the registration number. This must be indicated in the application to the registration service (MREO) at the traffic police.

Paying taxes when donating a car

When donating a vehicle, income is exempt from taxes only if the donor and recipient are family members or close relatives.

In the Family Code of the Russian Federation, family members and close relatives include:

  • spouses;
  • parents and children;
  • adoptive parents and adopted children;
  • grandparents and grandchildren;
  • brothers and sisters (having the same parents or the same parent).

In other cases, you will need to pay a tax of 13% of the cost of the car.

For example, when donating a car that costs 1,000,000 rubles to a person who is not a relative or family member, you will have to pay a tax in the amount of 130,000 rubles.

Therefore, it is better to use the procedure for buying and selling a car, in which the tax can be reduced, and if the vehicle has been owned for more than three years, then you do not have to pay it at all.

Form of car donation agreement for individuals – download

We offer car donation agreement forms in document format that you can download and fill out yourself.

These forms will help you fill out the contract correctly.

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Sample car donation agreement

When donating a car to individuals, it is possible to avoid taxation if the car is transferred to a family member or between relatives. Next, we will tell you how to draw up a car donation agreement. The sample presented in the article can be used both when donating a car to relatives (son, daughter, brother, wife, grandson, father, etc.) and when donating a car to other people. Also offered for your review are other forms of a car donation agreement, which provide for the preparation of an act of acceptance of the transfer of a car, cancellation of a donation, transfer of a car to a minor, and also defines the rights and obligations of the parties to the transaction.

Why is the most popular form for a car donation agreement between relatives?

By law, income in kind under a gift agreement for a car between relatives is exempt from tax (personal income tax or personal income tax) (sample below). There is also no need to pay 13 percent of the cost of the car to family members (as when donating real estate, including an apartment, land, etc.). In this case, there is also no need to submit a declaration of personal income tax 3 (Letter of the Federal Tax Service of Russia dated 06/05/2012 No. ED-3-3/1975@). Gifting money for a car is also tax-free. Close relatives and family members are:

  • parents and children (including adoptive parents and adopted children),
  • spouses,
  • grandfather, grandmother and grandchildren,
  • full and half (having a common father or mother) brothers and sisters.

If the transfer of a vehicle in the form of a gift of a car is concluded with a friend, stranger or relative who is not close (for example, gifting a car to a nephew, son-in-law, cousin, etc.), then the obligation to pay tax appears.

Note that when transferring a car to a son or daughter, the donated vehicle remains the personal property of the recipient and is not subject to division in the event of a possible divorce - the second spouse does not have rights to the car.

Comparison of the form of a car donation agreement and a purchase and sale agreement

A distinctive feature of donation is gratuitousness. Therefore, in the car donation agreement (see sample below), it is not necessary to indicate the cost of the car (unlike the car purchase and sale agreement).

As a rule, agreements are drawn up in written form, and certification of a deed of gift or purchase and sale agreement by a notary is not required (in simple written form).

At the request of the parties, a transfer and acceptance certificate can be drawn up or the moment of transfer can be stipulated in the contract itself.

If the car was purchased during marriage, you can draw up the consent of the second spouse for the gift or sale.

The car donation agreement is usually drawn up in three copies (one each for the parties to the transaction and for registration with the traffic police).

Should the form of a car donation agreement contain a clause on the act of acceptance and transfer?

It is not necessary to draw up a transfer and acceptance certificate when donating a car. If the parties to the transaction decided to formalize the transfer of the car through a deed, this should be mentioned in the donation agreement, then the transfer and acceptance act will be an integral part of the car donation agreement (a sample agreement with the provision for drawing up the deed is below).

Another option is not to draw up a separate document in the form of an acceptance certificate. But then the fact of transfer of the car must be recorded in the car donation agreement (a sample of such an agreement is below).

What should a standard sample car donation agreement contain?

The law does not approve the content of the movable property donation agreement, and the terms of the deed of gift for a car (or its share) are determined at the discretion of the parties (donor and recipient). But for proper registration, it is necessary to conclude a car donation agreement, the form of which must contain the following:

  • an indication that the transaction is gratuitous: “The Donor transfers ownership to the Donee free of charge, and the Donee accepts it as a gift...”;
  • description of the vehicle, indication of its full characteristics (make, model, vehicle type, vehicle category, registration plate, identification number (VIN), year of manufacture, engine number and power, chassis (frame) number, body number, color);
  • place and date of conclusion of the contract;
  • information about the donor and recipient: full name with passport details and address;
  • the procedure for transferring the car (with or without drawing up a transfer and acceptance certificate);
  • signatures of the parties on all (usually three) copies of the car donation agreement in simple written form.

Car donation agreement between close relatives. Sample No. 1

The agreement presented below can be used as a sample agreement for donating a vehicle to a close relative (son, daughter, between spouses, etc.), as well as to other persons who are not family members or close relatives. The agreement provides for the drawing up of a car acceptance certificate (for an agreement without a transfer and acceptance certificate, see below).

CAR DONATION AGREEMENT

[Place of conclusion of the contract] [Day, month, year]

______________ [full name day month year] year of birth, passport series ______ number ______ issued by ___________, hereinafter referred to as the “Donor”, ​​on the one hand and

______________ [full name day month year] year of birth, passport series ______ number ______ issued by ___________, hereinafter referred to as the “Done”, on the other hand, and together referred to as the “Parties”, have entered into this agreement as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this agreement, the Donor transfers ownership to the Donee free of charge, and the Donee accepts as a gift a vehicle - a car with the following characteristics (hereinafter referred to as the Car):

— make, model of vehicle: _____________;

— name (type of vehicle): ____________;

— vehicle category: ______________;

- register sign: ____________;

— identification number (VIN): ____________;

- year of issue: ______________;

— model, engine number: _________;

— engine power, hp (kW): ____________;

— chassis (frame) No.: ___________;

— body (cabin, trailer) No.: _________;

1.2. The car belongs to the Donor by right of ownership, which is confirmed by the vehicle passport: ______ [series, number], issued by ____________[date of issue]________ [name of the organization that issued the passport], vehicle registration certificate: ______[series, number], issued by ______ [date of issue], traffic police department code _______.

1.3. The Donor guarantees that at the time of signing this agreement the Car has not been sold to anyone else, not given as a gift, not pledged, not encumbered by the rights of third parties, and is not in dispute or under arrest.

2. TRANSFER OF THE CAR

2.1. The Donor guarantees the transfer of the Car within ________ [period, for example, on the day of signing this agreement or no later than 10 days from the date of signing this agreement].

2.2. The transfer of the Car to the Donee is carried out according to the transfer and acceptance certificate, which is an annex and an integral part of this agreement.

2.3. Simultaneously with the transfer of the Car, the Donor transfers to the Donee two sets of keys, a service book, an instruction manual, a vehicle passport, a vehicle registration certificate, _______ [other documents].

3. DISPUTE RESOLUTION PROCEDURE

3.1. Disputes and disagreements that may arise during the execution of this agreement will, if possible, be resolved through negotiations between the Parties.

3.2. If the Parties do not reach an agreement, disputes will be resolved in court in accordance with the current legislation of the Russian Federation.

4. FINAL PROVISIONS

4.1. This agreement is drawn up in ____ copies having equal legal force.

4.2. The Agreement comes into force from the moment it is signed and is valid until the Parties fully fulfill their obligations under this Agreement.

4.3. All changes and additions to this agreement are formalized by additional agreements of the Parties in writing, which are an integral part of this agreement.

4.4. In all other respects that are not provided for in this agreement, the Parties are guided by the current legislation of the Russian Federation.

5. DETAILS AND SIGNATURES OF THE PARTIES

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