Is it necessary to notarize a car donation agreement?

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:

Data from the passports of the donor and the donee;
technical data of the vehicle;
car registration certificate number;
date of transaction;
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.

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).
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.
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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Re-registration of a car by deed of gift

A gift agreement is a gratuitous transaction between two persons in which one person gives another person movable or immovable property..

Today we will talk about a deed of gift for a car. How does the process of re-registration of a car under a gift agreement take place, how to make a deed of gift without deregistering the car, as well as preserving the license plates?

Do I need to have the gift deed certified by a notary? You will find the answers to these questions after reading the entire article.

In what cases is it recommended to issue a deed of gift?

There are many situations when it is better to give a car. Often, a deed of gift between relatives is drawn up when:

both parties to the agreement have no desire to draw up a will;
you need to transfer the car to a relative according to a simplified scheme;
the donor wants to deprive other people (for example, the wife/husband of the donee) of the right to own the subject of the contract.

The donor can only be the owner of the car. At the same time, the donor is not obliged to explain to anyone the motives of his demonstrative generosity (of course, if this concerns a deed of gift issued to a relative).

Very often, a deed of gift is drawn up for a practical purpose . If one of the spouses has a debt on bank loans, then, having a deed of gift in the name of the spouse, bailiffs do not have the right to take the car to pay off the debt.

How to issue a deed of gift for a car?

How to make a deed of gift for a car? The transaction can be concluded orally, in writing, or before a notary. To avoid any difficulties in the future for the person to whom the car will be gifted, it is best to formalize the agreement in writing.

The deed of gift for a car, both between relatives and between strangers, must contain the following information:

date and place of drawing up the vehicle donation agreement;
full last name, first name and patronymic of the donor, his registration address, passport data (series, number, by whom and when it was issued);
the same data, only about the donee;
information about the car - model, make, color of the car, year of manufacture, VIN code, engine size;
information about the rights and obligations of both parties to the contract;
signatures of the donor and recipient.

Donating a car without deregistration and keeping the license plates

After a car donation agreement has been drawn up, the recipient must contact the traffic police to re-register the car in his name.

To do this, he must provide the specialist with the following package of documents:

original passport;
vehicle passport;
gift agreement;
insurance policy. If there is none, then the person must undergo a technical inspection and obtain an insurance policy in his own name;
receipt of payment of state duty.

After registering the vehicle in the name of the new owner, he is issued a passport for the car, as well as new license plates.

The new owner of the donated vehicle is required to re-register the car within 10 calendar days . Otherwise, the donor may refuse the deed of gift and return the car back.

It is prohibited to issue a deed of gift if the car is under collateral.

Features of concluding a car donation agreement, requirements

If you decide to give someone a car, then you should draw up a gift deed. But many people at this stage have a question: “Is the gifted car taxable?” If the agreement is drawn up between relatives, then neither the donor nor the donee pays taxes .

There are also disadvantages to the contract of donation of movable property. Thus, when drawing up a gift agreement, you cannot officially indicate the value of the vehicle. In some cases this may be a problem.

Another disadvantage, or advantage, depending on who you are, is the fact that upon divorce, for example, the donee’s property received as a gift will not be divided between the spouses. That is, in this case, the wife (husband) cannot claim the car.

For the gift deed to come into force, it is necessary:

that both parties to the agreement are legally capable persons;
that the contract contains no restrictions regarding the operation of the vehicle;
that the agreement be concluded by mutual consent of the parties. If the donee does not want to receive a car as a gift, then he has the right to refuse such a gift until the subject of the agreement is transferred to him. A person must refuse a gift in writing. If the agreement was certified by a notary, then the recipient must contact him and write a statement of refusal.

According to the legislation of the Russian Federation, the donor himself can cancel the gift agreement if he survives the person to whom the vehicle was gifted.

The donor can cancel the agreement on donation of movable property, but only if the transaction was concluded for the future.

He can also cancel the agreement if his current financial situation has deteriorated significantly.

Is it necessary to draw up a contract with a notary?

Many people are mistaken when they claim that a gift agreement must be formalized by a notary.

In fact, you don't need to have it notarized.

Notarization can only be done with the voluntary consent of the person.

It is better to draw up a gift agreement in writing and subsequently register it with Rosreestr (the federal executive body of a particular region).

This is enough for the contract to be considered concluded and valid.

How much does a car deed cost?

The cost of such a transaction depends on who is giving the car and in what form the contract was concluded.

Agreement between close family members

If the transaction is made between relatives, then the donee is exempt from paying taxes . At the same time, he must present to the tax service confirmation that he is a close relative of the donor - a birth or marriage certificate.

Close relatives of the donor are: husband (wife), parents, children, grandparents, grandchildren, brother/sister, adoptive parents.

Donation agreement for a third party

If the deed of gift is not issued to a relative, then the donee will have to pay 13% of the estimated value of the movable property (this figure is also relevant in 2019).

The cost of an appraiser’s services can be 2–3 thousand rubles, depending on the region.

Nephews, uncles, aunts, guardians, stepchildren and other people are not considered relatives of the donor.

Therefore, they are required to pay tax on the donated car.

If both parties to the agreement use the services of a notary, then the cost of the deed of gift will be higher.

For services, a notary usually charges 0.5% of the value of the property, however, this amount should not be lower than 300 and not higher than 20 thousand rubles.

In what cases can a deed of gift not be issued?

It is prohibited to execute a gift transaction in the following cases:

if the donor or recipient is an incapacitated person;
if the giver is a minor citizen;
if a citizen tries to issue a deed of gift to an official, employee of state or municipal authorities;
if the parties to the agreement are commercial organizations.

The best way to transfer a vehicle to a relative is to issue a deed of gift for it. At the same time, the donor must understand that after the donation procedure he completely loses ownership of the car.

The process of re-registration under a gift deed has now been simplified: the owner of the car does not need to first deregister it. The new owner can re-register the car in his name.

Deed of gift for a car to a relative: does it need to be certified by a notary, registration, validity period

In a situation where it is necessary to conclude a gift agreement and receive property as a gift, it is necessary to turn to the Civil Code of the Russian Federation. Particularly pressing is the issue of dividing donated property during a divorce and whether it is necessary to have the transaction notarized. Let's try to figure this out below.

In what cases is it better to issue a deed of gift for a car?

In addition to concluding a purchase and sale agreement, the Civil Code of the Russian Federation gives citizens the right to conclude a gift agreement. This is an agreement that involves the free and non-binding transfer of property from one person to another.

A car deed can be quite a good deal in certain cases. As a rule, we are talking about tax legal relations. So, if the car that is being alienated has been in possession for too short a period of time, then upon its sale it is necessary to pay the tax established by the Tax Code of the Russian Federation. There is no need to do this when registering a deed of gift for a car.

It is also necessary to consider the alienation of a car to a person in a marital relationship. So, if a vehicle is transferred under a purchase and sale agreement, then according to the rules of the Civil Code of the Russian Federation and the Investigative Committee of the Russian Federation, it becomes common joint property. When concluding a gift agreement, this does not happen and the car will be owned by the spouse to whom it was gifted.

Features of concluding a gift agreement, requirements

According to the norms of civil law, the execution of a gift agreement in this case is allowed in writing. The document is signed by both parties to the transaction. It is also allowed for other persons to sign the agreement if they act under a general power of attorney. For example, if spouses own one car in equal shares and want to give it to another person.

Since 2013, new rules have been introduced in the Russian Federation, according to which it is no longer necessary to subject such agreements to state registration (with the exception of cases of state registration of the transfer of rights to real estate).

As for notarization, lawyers have different opinions. The Civil Code does not provide for an obligation for mandatory notarization of such transactions, however, for the sake of their “legal” security, many recommend going through the notarized registration procedure in order to secure the legal force of the agreement.

Theoretically, based on the rules established in the Civil Code of the Russian Federation, a car donation agreement is also allowed in oral form. However, in the context of modern realities, this is not entirely convenient, since the vehicle must be registered and registered to a new user. This cannot be done without a written document.

Do I need to get it certified by a notary?

As noted above, notarization of a deed of gift for a car is not mandatory. The Civil Code states that such a legally significant action is only certification of the transaction and a way to protect the rights and freedoms of the parties to the contract. In some cases, certification of an agreement by a notary is a prerequisite for the transaction to become valid. In the case of a donation, the parties themselves have the right to decide whether to contact such a government official or not.

Do I need to have a power of attorney to sell a car certified by a notary?

The question of whether notarization of a transaction is necessary when alienating a car was discussed above. The situation is different in situations where the party to the contract is not the copyright holder himself, but another person replacing him. This can be either a close relative or a stranger. To do this, you need to give him a power of attorney. It is understood as a written document containing permission to perform certain actions.

Such a power of attorney is certified by a notary. Otherwise, the document may simply be declared invalid.

An agreement signed by a third party must meet the following requirements:

An indication that a representative is acting.
Indication of the details of the power of attorney.
Attaching a copy of the power of attorney to the agreement.

The power of attorney must include the phrase “the right to sign an agreement.”

Donating a car without deregistration and keeping the license plates

It is impossible not to deregister the car when registering a deed of gift. This is due to the fact that both during the sale and purchase, and during the donation, the owner of the vehicle changes, which requires the new owner to contact the registration authority with the following package of documents:

gift agreement;
vehicle passport;
citizen's passport;
insurance policy;
receipt of payment of state duty.

It is necessary to contact the registration authority within 10 days from the moment the donation agreement was drawn up and concluded. Otherwise, penalties may be imposed on the citizen.

As for the numbers, the former owner can transfer them to the new one either for a fee or free of charge.

Deed of gift for a car between close relatives without a notary, how to draw up

In this case, it does not matter who exactly the parties to the transaction are. The steps to transfer a car to a son, mother or daughter are similar to those described above. A notary is not needed in this case. This is also due to the fact that close relatives have a high degree of trust in each other, so assurance is not required.

If we take into account the written form, the deed of gift should include the following elements:

Document's name.
An indication of the parties to the transaction and the place where it was concluded.
A full description of the subject of the contract, including the color of the car, the subject of ownership, identification number, make, model, etc.
A reference to the essential terms of the agreement (for example, that in the event of the death of the donee, the gift is returned back to the donor).
Date of conclusion of the agreement and signatures of the parties.

These are standard terms of agreement. The parties, at their discretion, have the right to include other aspects there.

A sample document can be downloaded here. ⇐

Donating a car in shares

A car is very rarely shared ownership. Rather, these are exceptional cases. When concluding a donation in this situation, all the same rules apply as described above.

The Civil Code provides for such a concept as the right of pre-emption. It means that a participant in shared ownership, when alienating his part, is obliged to first offer it to other participants in the common property and if they refuse, then only then transfer it to third parties. This rule does not apply when donating.

The practice of selling a part of a car does not occur in the Russian Federation. This is due to the fact that a vehicle, in accordance with the Civil Code of the Russian Federation, belongs to the category of indivisible things.

Step by step procedure for registering a gift agreement with a notary

In this situation, you must perform the following actions:

choose a notary;
draw up an agreement with him;
pay the state fee;
certify the agreement.

It is not necessary to draw up a deed of gift from a notary. You can complete it yourself and come with a ready-made document.

List of documents for registration

The list of documents in this situation is quite narrow. Citizens need:

Donation agreement.
Passports.
Documents for the vehicle.
Power of attorney, if any.

This is a complete list of documents. No other documents are required.

Gift deed for a share in the ownership of a car, sample

You can download a sample agreement for donating a part of a car here.

To download a sample consent to donate a car from your spouse, click here.

Validity period of the car donation agreement

This agreement is concluded for an indefinite period and can be terminated by mutual agreement of the parties or in situations enshrined in the Civil Code of the Russian Federation.

In other words, a contract of this kind will be valid indefinitely unless it is successfully challenged or terminated.

How much does it cost to register a deed of gift for a car with a notary?

The value of the deed of gift refers to the amount of the state duty that must be paid when contacting a specially authorized civil servant.

As of today (2019), the state duty is 500 rubles. In a situation where it is necessary to issue a power of attorney, the citizen will have to pay another 200 rubles.

State duty for donating a car to a relative

In this situation, it does not matter who the parties to the transaction are. The fee will be the same as the decree above.

Thus, a notarized agreement is not always necessary when drawing up an agreement to donate your car. You can determine how much a deed of gift is worth by referring to the tax code of the Russian Federation. You can make a document either yourself or by seeking help from a lawyer. The specifics of the agreement are contained in the Civil Code of the Russian Federation.

Car donation agreement

Hello. I want to give my Korean-made car (2008) to my maternal uncle. My uncle is the husband of my mother's sister. We drew up a donation agreement on paper in full, in which we indicated all the parameters of the car, details of the parties (last name, first name, patronymic, date of birth, residential address, etc.), signed the agreement on both sides: I (as the donor) - for my part, and my uncle (as the donee on the other side). I also give my uncle all the documents for the car and the MTPL insurance policy, in which he is already included as a representative of the insurance company.

Question: do we need to have the contract we have drawn up certified by a notary and will my uncle have any problems with the traffic police when registering his car? Will my uncle have to pay tax after receiving a car as a gift? Thank you.

Hello, Anatoly Ivanovich! Your question has been accepted. It will take some time to prepare your answer.

Do we need to have the contract we have drawn up certified by a notary and will my uncle have any problems with the traffic police when registering his car?

This agreement does not require mandatory notarization; this is a voluntary matter.

Will my uncle have to pay tax after receiving a car as a gift?

since you are not close relatives, your uncle will need to pay a tax of 13% of the cost of the car.

An individual who has received a vehicle as a gift, who is not a family member or close relative of the donor, must independently calculate the amount of personal income tax payable at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period (subclause 4, clause 1 and paragraph 4 of Article 228 of the Tax Code of the Russian Federation).

The tax base is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights (letters of the Ministry of Finance of Russia dated 02/08/2007 No. 04-2-03/11, dated 04/06/2007 No. 03-04-07-01/ 48, dated April 16, 2007 No. 03-04-05-01/115). If the price under the gift agreement, determined on the basis of the value and quantity of the gift, corresponds to the specified prices, the value of the gift specified in the gift agreement can be used to calculate the tax base for personal income tax.

It is not necessary to indicate the value of the car in the gift deed. Question: from what amount is the payment of tax by my uncle as a donee at a rate of 13% calculated?

Hello, Anatoly Ivanovich! The answer to your question is already being prepared and will be presented soon.

Dear Anatoly Ivanovich!

I. About the notarial form of the agreement.

Article 163. Notarization of a transaction

2. Notarization of transactions is mandatory:

1) in cases specified in the law;

2) in cases provided for by agreement of the parties, at least by law, this form was not required for transactions of this type.

According to the law (Article 574 of the Civil Code of the Russian Federation), notarization is not required for a gift agreement. Therefore, you and your uncle are not required to notarize the gift deed, but you can do so if you wish. According to Part 1 of Art. 163 of the Civil Code of the Russian Federation, notarization of a transaction means checking the legality of the transaction, including whether each party has the right to complete it.

Whether the agreement is a notary or a simple written form, this will not cause problems for your uncle at the traffic police when registering the car.

II. About taxation.

Article 217. Income not subject to taxation (exempt from taxation)
The following types of income of individuals are not subject to taxation (exempt from taxation):

18.1) income in cash and in kind received from individuals as a gift, with the exception of cases of donation of real estate, vehicles , shares, interests, shares, unless otherwise provided by this paragraph.

(clause 18.1 introduced by Federal Law dated July 1, 2005 N 78-FZ)

Therefore, your uncle is not exempt from tax, since he is not a family member or a close relative. He will have to pay tax at a rate of 13%.

Sincerely,
lawyer, member of the Council of Experts
Alexander Bezgodov