Sample of filling out a car donation agreement

How to properly draw up a car donation agreement

At the moment, transferring ownership of a car is possible in several ways.

The most common among them is the alienation of a vehicle by concluding a purchase and sale transaction. However, this option of transferring rights is not always applicable due to the fact that the owner of the car must pay the tax required by law when selling it. It is possible to avoid this type of expense by drawing up a car donation agreement.

The procedure for donating a car allows for the conclusion of both an oral and written agreement. Car owners often wonder: do they need to have a car donation agreement certified by a notary? A written agreement can be drawn up in a simple form or notarized, that is, notarization of the document is not mandatory.

Features of the donation procedure

To begin with, it should be noted that taxation does not apply only to those gift agreements that are made between close relatives. According to paragraph 18 of Art. 217 of the Tax Code of the Russian Federation:

Income received as a result of a gift is not taxed if the donee and the donor are members of the same family or are close relatives on the basis of the Family Code of the Russian Federation (husband and wife, children and parents, in particular adoptive parents and adopted children, grandparents and grandchildren, sisters and brothers, including half-siblings (who have a common father or mother).

Sample (filling out) car donation agreement between close relatives:

Thus, in other cases of donating a vehicle, the recipient must pay a tax of 13% of the cost of the car. For example, in the case of donating a car with a value of 300 thousand rubles, the tax amount will be 39,000 rubles.

That is, the procedure of donating a car will only make sense if it is carried out between close relatives.

In other cases, it is more advisable to use the traditional purchase-sale scheme, since the tax will be paid by the seller, but its amount may be significantly less. And if you own a vehicle for more than three years, it is not paid at all.

How to properly draw up a car donation agreement

An agreement on donating a car cannot include additional conditions for the donee, and it should not contain a ban on the sale of the car by the donee, or restrictions on its use rights. At the same time, the contract may stipulate the terms of the gift, for example, the gift of a car as a wedding gift.

Correctly draw up a gift agreement

Also, donation of a car can be carried out by a person who uses it on the basis of a general power of attorney and has the right to perform similar actions with transport in accordance with current legislation.

Form of car donation agreement for individuals for 2019 - download.

Let's take a closer look at each of the points:

The document must be filled out correctly, in compliance with all requirements and rules for drawing up contracts.

At the top of the contract it is necessary to indicate the name of the locality where the transaction is being made and the date of its conclusion. Next, indicate the full last name, first name, patronymic of the donee and the donor.
Section 1 contains the most complete information about the vehicle.
Section 2 must contain the address of the place where the transfer of the vehicle to the donee will take place, the procedure for the transfer, as well as the entire list of items donated along with the car. For example, a set of summer tires.
In the “Details of the Parties” section, complete information about the parties to the transaction (passport data) is entered.
At the end of the car donation agreement form there are lines for the signatures of the participants in the transaction.

Each participant receives one copy of the signed agreement. After the keys to the vehicle are received, the recipient signs in the “vehicle received” column.

Despite the possibility of carrying out the procedure for donating vehicles orally, it is still more advisable to give a gift on the basis of a written agreement. An agreement on the donation of a vehicle must include the following information: registration data of the car (model, make, registration numbers, VIN), full passport data of the recipient and the donor, and the cost of the gift may also be indicated in the agreement. The cost of the car should be determined by specialists, rather than indicating it yourself.

Car valuation

However, this does not complete the transfer of ownership of the vehicle. It is necessary to enter information about the new owner of the car in the PTS (vehicle passport) with the signature of the former owner, and send the documentation to the traffic police authority to carry out the procedure for state registration of the car.

Sample of filling out a car donation agreement

Sample car donation agreement

This legislation provides for several ways to transfer ownership. Most often, to alienate property rights to a car, people use a purchase and sale agreement as a universal option for all cases. However, this method is not used in all cases, since the sale of a car involves the payment of tax. In practice, you can find cases when you don’t have to pay extra money. Such cases include, in particular, a car donation agreement - taxes are not paid on it.

Features of donating a car

We immediately warn readers that tax abolition is possible if the transfer of ownership occurs between close relatives (in accordance with the Tax Code of the Russian Federation). In all other cases, the car owner will have to pay a tax of 13% of the cost of the car.

It is advisable to use an agreement to donate a car to a relative; in all other cases, you can use other legal means to transfer rights. Of course, a gift deed is most often used, but other methods can also be used - transfer by general power of attorney, transfer through annuity, etc. We will not describe semi-legal methods, of which there are even more.

Sample car donation agreement

A sample car donation agreement looks like this:

The filling out procedure is standard and the same data is indicated as in most civil contracts:

The header of the agreement contains the main data - the city where the transaction is taking place, the full names of the donor and the recipient, the date and year of the transaction.
Clause 1.1. contains detailed information about the vehicle that is being alienated.
Clause 2.1. contains information about the place of execution of the transaction and the place of transfer of the car.
Clause 2.2. contains detailed information about things and objects that are transferred to the recipient along with the car. It is understood that related accessories, devices, etc. must be indicated.
The fourth section provides complete information about the parties to the gift agreement.
The agreement is drawn up in two copies, after which each of them is handed over to the party and countersigned by the parties to the transaction.

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.

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.

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.

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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