Car purchase and sale agreement between spouses

What is the most profitable way to transfer a car to your spouse? Registration procedure and registration stages

Despite the fact that the property of spouses acquired during marriage is common joint property, for the traffic police authorities there can be only one owner. The spouse who owns the car pays taxes for it, fines and bears other encumbrances.

The following methods are suitable for transferring a car to another spouse:

present;
marriage contract;
property division agreement.

Contract of sale

A purchase and sale agreement between spouses will be illegitimate: since the property is joint, it is impossible to buy from oneself, from the point of view of the legislator. Therefore, the husband cannot sell a car to his wife, and the wife cannot sell it to her husband (Article 256 of the Civil Code of the Russian Federation, Article 34 of the RF IC).

Transaction through an intermediary

It is possible to draw up a purchase and sale agreement through an intermediary (third party). The procedure involves a double transaction: from the husband to the intermediary, then the intermediary sells the car to the wife.

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In this case, the spouses officially remain co-owners of the car, and during a divorce it will be divided in half. For the traffic police authorities, the owner bearing the encumbrances will change.

However, the transaction process itself is quite expensive. Moreover, if the car has been owned for less than three years and its cost is above 250 thousand rubles. (tax deduction), then you will have to pay a tax of 13% (clause 5, clause 1, article 208 of the Tax Code of the Russian Federation, part 2, clause 17.1, clause 17, article 217 of the Tax Code of the Russian Federation).

Additional expenses will require re-registration of compulsory motor liability insurance and double payment of state duty to the traffic police (for double transfer of ownership).

Power of attorney

Execution of a general power of attorney for one of the spouses does not entail legal consequences in the form of transfer of the rights of the owner. Therefore, the former spouse will remain the owner of the car, and he will continue to bear all financial burdens.

If there is a general power of attorney, the legislator prohibits the representative from registering the property in his or her own name. So a spouse who has a general power of attorney can sell a car to another person, but not to himself (Clause 3 of Article 182 of the Civil Code of the Russian Federation).

A gift agreement is a financially beneficial procedure for spouses in the process of the registration act itself. However, the legal consequences of the transaction are significant: the donor loses the right to the property.

This means that if a husband gives his wife a car, then during a divorce it will be her personal property, which the husband will not be able to claim. The car will not fall into the general property mass subject to division, but will remain with the wife (clause 2 of article 256 of the Civil Code of the Russian Federation, article 572 of the Civil Code of the Russian Federation).

So before giving, the spouse should consider the degree of trust and the strength of the marriage.

the transaction is executed without a notary , the document can be written by hand or printed on a computer and signed;
you need three copies : two for spouses and one for the traffic police;
when donating between spouses, the 13% tax is not paid (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 06/01/2016 No. 03-04-05/31613);
You don’t have to de-register the car, you don’t have to change the license plate number . You will have to pay 850 rubles. for all re-registration in the traffic police;
it is necessary to reissue the MTPL policy to the new owner ; without it, the documents will not be accepted.

Marriage contract

Spouses can draw up a marriage contract between themselves, in which they will write down whose specific property the car is. The marriage contract is presented to the traffic police on the same basis as a gift or sale.

Unlike these transactions, a marriage contract is certified by a notary. You will have to pay a state fee of 500 rubles. and notary services (Article 40-42 of the RF IC, paragraph 6, clause 1, Article 333.24 of the Tax Code of the Russian Federation; Article 22 of the Fundamentals of the legislation of the Russian Federation on notaries).

Agreement on division of property between spouses

An agreement on the division of property between spouses is drawn up similarly to a marriage contract and is also drawn up by a notary. The only requirement is that the property must be specific, individually defined . The agreement specifies the details of the existing car (Article 38 of the RF IC, clause 6, clause 1, Article 333.24 of the Tax Code of the Russian Federation; Article 22 of the Fundamentals of the RF Legislation on Notaries).

Where to go for re-registration

To re-register a car, spouses should contact the territorial traffic police department (MREO). Moreover, the law does not establish the obligation to apply at the place of residence: you can choose any one in the administrative-territorial unit (Order of the Ministry of Internal Affairs of Russia dated 08/07/2013 N605, which approved the Administrative Regulations of the Ministry of Internal Affairs of the Russian Federation for the provision of public services for the registration of motor vehicles and trailers for them, section II, paragraph Name of public service).

You must first go to the site via the Internet and use the appointment service for the selected time. The applicant will need to appear at the traffic police station at the specified time.

MREOs provide the opportunity to pay the state duty on the spot ; employees provide details for payment. Payment is made through the terminal.

If a citizen pays the state fee through the State Services website in cashless form, then he is given a 30% discount (Federal Law “On Amendments to Chapter 25.3 of Part Two of the Tax Code of the Russian Federation” from November 7, 2018).

The state fee without changing plates will be 850 rubles. (500+350), and with replacement – 2850 (2000+500+350) rubles.

Accordingly, with a discount, the state duty will be 595 rubles. (350+245) and 1995 rub. (1400+350=245), according to clause 36. pp. 37, paragraph 38, paragraph 1, art. 333.33 Tax Code of the Russian Federation.

To re-register, the car must be physically available . It is placed on a special platform, where MREO employees conduct an inspection and check the numbers.

List of documents

To re-register, the spouses provide the registration authority with:

a document confirming the transfer of ownership of the car (agreement);
documentation for the car - PTS, STS;
statement;
OSAGO policy;
receipt of payment of state duty;
documents confirming the identity of the parties (passports).

Re-registration is carried out on the day of submission of documents.

After signing an agreement between the spouses on the transfer of ownership of the car, re-registration should be carried out within 10 days.

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How to transfer a car to your spouse

Car owners are faced with various situations related to their cars. One of them is the need to re-register the car in the name of the spouse. This year, this manipulation can be done without deregistering the vehicle. Let's look at how to do this legally and at the lowest cost.

Legislative basis

When studying the issue related to the property of spouses, it is worth turning to the civil and family codes. The regulations state that any property acquired during marriage is community property. The exceptions are:

Personal items – clothing, shoes, electronic devices.
Property acquired before marriage belongs to the person who bought it.
Items given or inherited.

As for a car, it is an indivisible property . This means that it is common property, but can only be registered in the name of one of the spouses.

Please note that the absence of a driver's license is not a limitation for registering a car. A person who does not have a license can own a vehicle but not drive it.

Why re-register a car?

In most cases, re-registration of a car is required as part of a divorce proceeding. If, by a court decision or by agreement between husband and wife, it was decided that the car will remain with the woman, but at the moment it is registered in the name of the man, then it is necessary to re-register.

The need for re-registration may also arise during marriage. For example, for many categories of women the cost of transport tax is reduced, which is beneficial for the family budget.

There are situations when the husband has large financial obligations and the vehicle is planned to be confiscated by a court decision. In this case, it is easier to re-register the car to your wife. According to the law, they cannot take the car from her . If the car is sold at auction, the woman will receive only half the cost.

In accordance with modern legislation, any person included in the insurance has the right to drive a car. Therefore, the fact that the car is registered to the spouse does not mean that the husband will not be able to drive it .

Re-registration options

At the legislative level, it is permissible to use several methods of transferring a car to a spouse. Each of them has its own advantages and disadvantages. Before you start collecting documents and starting the procedure, you should decide on the method.

Contract of sale

Concluding a purchase and sale agreement is the most universal and common way of transferring rights to property to a spouse. For the transaction to be free, the following conditions must be met:

Husband and wife live together and run a joint household.
The previous owner has owned the car for more than 3 years.

Please note that all documents must be completed correctly. In particular, it must be recorded that the husband received money from his wife for the vehicle.

The purchase and sale agreement is concluded in 3 copies . One is kept by each spouse and one in the traffic police department where the re-registration is carried out.

Gift deed

An important aspect associated with a gift agreement is that it is desirable to have it in writing. Despite the fact that oral form is also acceptable by law, it will not be an argument in court proceedings.

It is not necessary to notarize the deed of gift. Note that a necessary condition is that the donor has ownership rights to the car, as well as the legal capacity of both parties.

Detailed article on the topic:

General power of attorney

The transfer of rights under a general power of attorney not only does not imply deregistration of the car, but is not a legal transaction at all. In essence, the owner simply allows the authorized person to use the car and carry out certain manipulations with it, specified in the document.

A general power of attorney is issued only through a notary and has a limited validity period - up to 3 years. If the owner dies under the power of attorney, the car passes to his heirs. Let us note that the wife is the successor in the first place, but if there are children, then they will also receive the right to part of the property.

Re-registering a car to your wife through a general power of attorney should be considered as a last resort. This option is not profitable and entails many difficulties.

Detailed flock on the topic:

Procedure

The sequence of actions in the process of re-registering a car in his wife’s name does not differ from the standard procedure. We can say that when a deal is concluded between close relatives, it is simpler, only in the process of forming an agreement, otherwise everything is standard. The cycle of actions is as follows:

Preparation of a package of documents, including the conclusion of a purchase and sale or gift agreement.
Preparing the car - washing, cleaning, checking the information in the registration certificate and on the car itself.
A visit to the traffic police department, during which the vehicle is inspected and documents are reissued.

Many men are interested in whether it is possible to carry out the entire procedure without the presence of a wife.

According to the law, this is unacceptable, since the new owner must be personally present during the process of registering the car.

Required documents

The list of documents for registering a car for your wife without deregistration depends on the chosen method. In all cases you will need to provide:

Identification documents of the parties - passports of the spouses;
PTS;
Confirmation of registration in the subject of residence.

Next, attach a standard application form and a document reflecting the transfer of rights, for example, a purchase and sale agreement or a deed of gift.

There is no need to re-register a car with the State Traffic Safety Inspectorate when issuing a general power of attorney, since this document is not the basis for re-registration and the owner does not change under it.

Re-registration of a car is not free. Minimum payments required to change ownership:

Fee for notarization of an agreement on the transfer of rights to property – from 1000 rubles ;
The fee for entering information into the PTS is 200 rubles .

If any additional manipulations are carried out, for example, changing license plates or obtaining a new STS, you will also need to deposit money.

Re-registration of a car by one of the spouses to the other is a fairly simple process, but it is important to follow certain rules related to both the sequence of actions and the preparation of documents. If the husband decides to re-register the car in his wife’s name, then he needs to decide whether this will be done through a sale or through a gift deed.

Both options have their advantages and disadvantages. As for the cost of the procedure, it is not free, but not expensive either. You will only need to pay for the services of a notary and pay a fee for correcting the documentation for the car.

The nuances of re-registration of a car: can a husband sell a car to his wife?

As a rule, in the modern world you will no longer surprise anyone with an announcement about the sale of a car.

If the main purpose of selling a vehicle is to obtain funds, then, as a rule, the buyer is strangers or distant relatives.

In cases where the transfer of ownership is carried out for other reasons, car owners prefer to re-register the car in the name of their wife. Let's figure out the most profitable way to do this.

How to transfer a car to a close relative?

Citizens are often interested in the question of whether a spouse can sell a car to his wife. Obviously, the owner of the vehicle has the right to sell or donate his car to one of his close relatives, including his wife. The need to re-register a car to your wife may arise for the following reasons :

Women, under certain circumstances, are provided with transport tax benefits. In this case, the tax amount may either be significantly reduced or not collected at all.
There is a risk that the car may be confiscated for the husband's debt obligations. If you re-register the car to your wife in time, the movable property can be kept in the family.
During the long absence of the husband, the wife should have the right to dispose of the car.
If re-registering the car to your wife will reduce the cost of insurance.

According to the Family Code, both spouses have equal rights to all jointly acquired property. However, the vehicle belongs to the category of property that is not subject to division.

We talked in detail about how to divide a car after a divorce here.

It is impossible to sell or donate a vehicle if:

the car is stolen;
is collateral for the loan;
the car was seized by a court decision;
one of the spouses is incapacitated.

There are several ways to make your wife the owner of a vehicle:

conclude a marriage contract, according to which the spouse becomes the owner of the car;
complete a purchase and sale transaction;
donate a car by issuing a deed of gift.

Drawing up a gift agreement

This method of transferring ownership to the wife is considered the most profitable. To avoid problems in the future, it is advisable to get everything in writing and have it certified by a notary , but this is not a prerequisite. If the donor has been the legal owner of the car for more than 3 years, then no tax will be collected from the gifted close relative.

The gift agreement should not indicate the provision of any funds or services to the donor in exchange for the vehicle. Otherwise, the deal may be cancelled.

It should be noted that after registration of the deed of gift, the car completely becomes the property of the wife and, in the event of a divorce, she will not pay her husband half the cost of the car.

Can a spouse transfer a car to his wife under a purchase agreement?

Such an agreement may raise doubts among lawyers, since in fact, the car still remains in the family , and the transfer of money is most often formal. Such a deal can easily be challenged in court, so it is best to use this method when the spouses are confident that they will not change their decision in the future.

Procedure

So, let's consider in detail how to transfer a car to a spouse under a purchase and sale agreement.

Selling a car to a spouse involves a number of steps:

where and when the document was signed;
full names of spouses and their passport details;
place of residence of the parties;
detailed characteristics and description of the vehicle (make, state number, color, year of manufacture, body number, engine number, registration certificate, VIN code);
the cost of the car must be indicated both in numbers and in words (how can you find out how much a vehicle costs?);
designation of the terms and method of transfer of cars and money;
signatures of both parties.

Then you need to prepare documents for submission to the traffic police:

passports (or photocopies thereof) of the seller and buyer;
PTS;
vehicle registration certificate;
OSAGO policy;
completed purchase and sale agreement;
power of attorney, if a principal acts on behalf of the seller and/or buyer.

Exchange of car keys and all accompanying documents for money - this step is formal between spouses.

Registration with the traffic police. Employees will check the documents and send the car for inspection. A wife can register independently or together with her husband (you can find out how long it takes to re-register a car after purchase, how to check whether registration is available, and what to do if it has not been completed).

There are several ways to transfer ownership of a car to your wife. The most profitable of them is to issue a deed of gift. If this option does not suit you, you can enter into a purchase and sale agreement, as a result of which both spouses will have equal rights to the car. The main thing is to draw up the contract correctly and follow all the rules associated with re-registration of the car.

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How to re-register a car in your wife’s name without deregistration

During marriage, spouses own all property as joint property. Therefore, it does not matter to whom the car was registered if the family’s general funds were spent on its purchase. The law does not prohibit transactions with property between spouses, including in relation to transport. In this material we will look at how to transfer a car from a husband to a wife, and how much this procedure will cost.

When is it necessary to re-register a car to your wife?

The peculiarity of the car is the impossibility of dividing it in kind. Therefore, for this type of property, ownership can be registered to only one owner.

Within family relationships, such a rule leads to the following consequences:

if the car belonged to the husband before marriage, he will retain personal ownership rights to it and will be able to keep it after the divorce or sell it without the consent of his wife;
if the car was purchased at the expense of common income during the marriage, the man and woman must decide for themselves which of them should register the vehicle;
upon termination of a marriage relationship, spouses have equal rights to all common property, even if the rights to cars are registered only in the name of the husband;
The Civil Code of the Russian Federation does not prohibit spouses from making paid and gratuitous transactions between themselves, which makes it possible to legally transfer cars from husband to wife at any time.

When registering a car with the traffic police, it does not matter whether the owner has a driver’s license. Therefore, both husband and wife can be recorded as the owner of the car, even if they did not receive a license.

What is the point of re-registering a car from one spouse to another if this does not change the joint ownership regime in any way?

This may be due to the following reasons:

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the desire to resolve controversial property issues before a divorce (for example, having received a car, a woman can renounce her rights to other property, or pay proportionate monetary compensation);
deprivation of a husband’s driver’s license for violating traffic rules (since the period of deprivation can reach three years, it may be easier to re-register the car in his wife’s name than to issue a power of attorney);
possible seizure of the husband's property for debts (in this case there is no guarantee that the transaction will not be challenged by creditors or the debt collector);
the desire to establish a regime of personal property in favor of the wife (such a right is granted by Article 36 of the RF IC if a deed of gift is issued for the wife);
for other reasons and circumstances.

This list does not include the husband’s desire to receive material benefits from the sale of the car. If the vehicle is sold to the wife during the marriage, the money will still remain common family property. However, this option is acceptable if the car belonged to the husband before the wedding, i.e. he decides to sell his personal property. The money from the transaction in such a situation will also remain with the husband personally, unless he provides an example of a different solution.

Ways to re-register a car

All standard civil transactions are allowed between spouses, so they will be able to choose the best option for re-registering the car.

The legal grounds for the wife to acquire rights to a car will be:

purchase and sale agreement, i.e. alienation of transport on paid terms (the parties can determine the transaction price independently);
a gift agreement, when the transfer of rights occurs free of charge.

In these two cases, there is a direct transfer of rights between husband and wife. They will both be parties to the transaction, sign contracts and other documents.

There are a number of special options for re-registering a car from a husband to a wife, when you have to take into account additional nuances:

issuance of a general power of attorney with the right to sell;
drawing up a will, under the terms of which the wife will be able to receive ownership of the car only after the death of her husband;
division of property in divorce proceedings, or during family relations (in this case, the re-registration of rights will take place according to the terms of the judicial act);
division of property under a marriage contract, if such a document was certified through a notary.

If the husband issues a general power of attorney to his wife, she will not be able to re-register the rights to the car in favor of herself. Therefore, this option can only be used with the issuance of a power of attorney to another person who will re-register the transport to the woman. Due to the complexity of such a procedure, it is not advisable to use this option in practice.

A power of attorney can be issued so that the wife can drive the car or sell it to third parties. The very fact of issuing a power of attorney, even certified by a notary, does not entail the transfer of rights from the original owner.

A will can be made at any time in the husband's life. Since the law guarantees the secrecy of a will, the wife may not know about such an expression of the will of her husband. In fact, in this case we are talking about delayed re-registration of rights to the spouse.

If the will is not executed, the woman can also claim the property of the deceased spouse according to the law. However, other heirs of the first priority (children and parents of the deceased owner) will also be able to claim their rights at the same time. Therefore, any form of inheritance cannot be considered the optimal option for re-registration of rights, since the period of obtaining ownership of the car can drag on for years and decades.

Re-registration of rights in court and under a marriage contract

Spouses can divide property through the court not only during a divorce, but also during marriage. Such a claim can be made by a man or a woman, and the statute of limitations is practically not applicable in this case.

In the judicial process, the re-registration of rights to property occurs according to the norms of the Family Code of the Russian Federation:

All property acquired during the marriage is subject to division;
men and women have equal rights to common assets;
due to the indivisibility of transport, the court can transfer the car to the wife with the simultaneous recovery of compensation in favor of the husband, or with the transfer of property of the same value to him.

The court decision, according to which the car was transferred to the wife, can be presented to the traffic police as a legal basis for re-registration of rights.

A prenuptial agreement is drawn up to regulate property and other relations in the event of divorce. In this case, it is not necessary to contact the judicial authorities, since all the conditions of the division will be indicated in the notarial document. However, the marriage contract cannot be submitted to the traffic police, so the wife will be able to go to court to confirm ownership.

The procedure for re-registration of a car

Re-registration of vehicle licenses is carried out through the State Traffic Safety Inspectorate. For this purpose, the norms of Order of the Ministry of Internal Affairs of the Russian Federation dated August 7, 2013 No. 605, which approved the Administrative Regulations for vehicle registration, are applied.

When transferring rights from husband to wife, the following rules will apply:

a change in ownership occurs by conducting registration records, issuing a new vehicle registration certificate, and making a corresponding entry in the title;
there is no need to deregister the car and re-register it, since the registration address does not change (if spouses live separately in different regions, you will have to register the car at the wife’s place of residence);
changing state numbers is not necessary, as this is decided by the parties to the transaction themselves.

For registration purposes, an application can be submitted not only to the traffic police department, but also through the MFC, the government services portal. However, attendance at the traffic police is still mandatory, since during re-registration the vehicle is inspected.

The re-registration process occurs as follows:

the woman must come with documents directly to the traffic police department at her place of residence;
for registration, an application is filled out in the form approved by Order of the Ministry of Internal Affairs No. 605;
to verify the VIN identification code and the numbers of the main units, you need to submit the vehicle for inspection to the traffic police;
checking documents using the traffic police database will take no more than an hour;
The woman will receive a vehicle registration certificate on the day of application, and the entry in the PTS will be certified by traffic police officers.

If a woman does not have a driver's license, any person with a power of attorney can present the car for inspection. Refusal of registration is permitted in the presence of prohibitions and arrests reflected in the traffic police database. Problems may also arise if, during inspection of the car, a discrepancy between the VIN code and the information in the vehicle passport is revealed. In this case, the traffic police officer may require a technical examination.

After receiving a vehicle registration certificate, a woman can dispose of the car at her own discretion. However, you will also have to take into account the norms of the Civil Code of the Russian Federation and the Investigative Committee of the Russian Federation - when selling or donating property owned by joint ownership, the notarized consent of the second spouse is required. Since the re-registration of rights to the wife does not affect the joint ownership regime, the husband’s consent to the sale or gift to third parties will be a prerequisite.

What documents are needed for re-registration

The exact list of documents for registering a car in the wife’s name depends on the grounds, type and conditions of transfer of ownership.

According to Order No. 605, to register you must submit:

application from the new owner;
a document confirming the basis for transferring rights to a car - donation or sale agreements, court decision;
applicant's passport;
vehicle passport (PTS);
vehicle registration certificate for the previous owner.

Although registration is a paid service, it is not necessary to provide a receipt for payment of the fee. Traffic police officers are required to independently verify the fact of payment using the applicant’s passport data. However, to troubleshoot problems, it is advisable to take the receipt with you.

If, under the terms of the agreements, license plates are to be replaced, plates with old license plates will be confiscated and destroyed. New numbers can be obtained from the traffic police until August 2020. After this date, the traffic police will only assign a license plate, and you will have to order the plate through accredited organizations.

Cost of re-registration

The parties can draw up donation or sale agreements independently. If a husband and wife turn to lawyers to draw up contracts, the cost of services will be determined by the prices of these specialists.

The state duty rates for re-registration of vehicles are approved by Article 333.33 of the Tax Code of the Russian Federation:

for making changes to the PTS – 350 rubles. (when paying through government services – 245 rubles);
for issuing a vehicle registration certificate – 500 rubles. (when paying through government services – 350 rubles).

Payment of the fee is permitted in any way that allows the identity of the payer to be determined. If the terms of the contracts provide for a change of license plates, you will additionally need to pay a fee of 2,000 rubles, and when paying through government services - 1,400 rubles.

Selling a car between spouses

The car was purchased for 1.2 million in 2015. In 2017, a husband sells a car to his wife for a symbolic 100 rubles. In 2018, the wife sold the car for 900 thousand. Both of them owned it for less than 3 years. The husband filed a zero tax return.

Question: Will my wife be taxed for selling a car, since she bought the car for 100 rubles and sells it for 900,000?

In this situation, the wife will be charged a tax of 13%, since the car has been owned for less than 3 years. At the same time, due to the low cost of paying for the purchased car from the husband (100 rubles), the wife will not be able to significantly reduce the amount of tax on the sale of the car by deducting the amount of its purchase.

Tax Code of the Russian Federation Article 228. Features of tax calculation in relation to certain types of income.
Procedure for paying tax 1. Calculation and payment of tax in accordance with this article is carried out by the following categories of taxpayers:
2) individuals - based on the amounts received from the sale of property owned by these persons and property rights, except for the cases provided for in paragraph 17.1 of Article 217 of this Code, when such income is not subject to taxation.

2. Taxpayers specified in paragraph 1 of this article shall independently calculate the amount of tax payable to the relevant budget in the manner established by Article 225 of this Code.
The total amount of tax payable to the relevant budget is calculated by the taxpayer taking into account the amounts of tax withheld by tax agents when paying income to the taxpayer.
At the same time, losses from previous years incurred by an individual do not reduce the tax base. 3. Taxpayers specified in paragraph 1 of this article are required to submit a corresponding tax return to the tax authority at the place of their registration.
The paragraph has been deleted.
— Federal Law of December 29, 2000 N 166-FZ. (see text in the previous edition)

4. The total amount of tax payable to the relevant budget, calculated on the basis of the tax return taking into account the provisions of this article, is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period.

But this is the same car. How can it be income?

Income is the money received from its sale. Tax is payable on this income if it is held for less than the period established by law. The amount of this taxable income could be reduced by the amount for which the car was purchased (deduction), but in the situation under consideration this amount is insignificant.

None of the options you suggested are suitable for resolving the problem. I had a similar case in my practice and managed to resolve everything legally. I can help you if you contact me in chat

If a car was purchased in 2015 during a marriage, then in the absence of a marriage contract, the car is the common property of the spouses by virtue of Part 2 of Article 34 of the RF IC. A contract for the sale and purchase of a car by a husband to his wife under such circumstances is invalid. It turns out that you sold the common property (that is, already owned by the wife under the right of joint ownership) for money, the owner of which is also you, regardless of who earned this money.

In addition, a transaction between a husband and wife may be recognized by the tax authority as a transaction between interdependent persons in accordance with clause 11, clause 2, article 105.1 of the Tax Code of the Russian Federation

1. If the peculiarities of relations between persons may influence the conditions and (or) results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent, the persons specified in this paragraph are recognized as interdependent for tax purposes (hereinafter - interdependent persons).
To recognize the mutual dependence of persons, the influence that may be exerted due to the participation of one person in the capital of other persons is taken into account, in accordance with an agreement concluded between them, or if there is another opportunity for one person to determine the decisions made by other persons. In this case, such influence is taken into account regardless of whether it can be exercised by one person directly and independently or jointly with his interdependent persons recognized as such in accordance with this article.

2. Taking into account paragraph 1 of this article, for the purposes of this Code, the following are recognized as interdependent persons:

an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward.

Moreover, in accordance with Article 212 of the Tax Code of the Russian Federation

1. A taxpayer’s income received in the form of material benefits is:

2) material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;

That is, the tax authority may consider a material benefit and income tax at a rate of 13% will be imposed on you based on a comparison of the transaction price with similar market transactions in accordance with Article 105.5-105.6 of the Tax Code of the Russian Federation.

Therefore, based on the circumstances described by you, the tax may be imposed not only on your spouse, but also on you.