Gift and barter agreements, being civil law transactions, have their own pros and cons. Quite often they are resorted to when it is necessary to issue an alienation not movable property. The use of one or another type will directly depend on the specific circumstances and the relationship between the donor and the donee.
Donation is regulated by Ch. 32 of the Civil Code of the Russian Federation (CC RF). It is understood, as a rule, as a gratuitous transfer of a thing into ownership from one person to another (Article 572 of the Civil Code of the Russian Federation). Giving has specific features, as a result of which it has certain positive and negative sides when applying it.
Among pluses The use of donations can be divided into the following:
Minuses donations:
It's no wonder that to me terms of sale apply, while this transaction has a number of specific features, which allows us to highlight the following pluses and minuses.
Positive parties to the application of the exchange agreement:
Ivanov and Petrov decided to exchange apartments by entering into an exchange agreement. After the execution of the contract, Petrov's relatives in court managed to invalidate this deal, as a result of which the former living quarters returned to Ivanov and Petrov.
To negative The timing of the application of such a transaction includes the following:
Most often in civil circulation there are transactions with real estate (i.e. objects that are firmly connected with the land and their movement without prejudice to the purpose is impossible - Article 130 of the Civil Code of the Russian Federation).
Considering this circumstance, we will give a general comparative description of exchange and donation agreements related to the alienation of real estate:
| Base of comparison | donation agreement | barter agreement |
| Regulatory regulation | Ch. 32 of the Civil Code of the Russian Federation | Ch. 31 of the Civil Code of the Russian Federation (using the provisions of Chapter 30 of the Civil Code of the Russian Federation) |
| Subject of the contract | royalty free transfer of property from donor to donee | Counter transfer of property between the parties compensatory character) |
| Contract form | Simple writing. Notarization is not required (Article 574 of the Civil Code of the Russian Federation, Article 550 of the Civil Code of the Russian Federation) | |
| Object of the contract | Real estate(house, apartment, cottage, land plot etc.). Individual signs must be reflected in full. | |
| Parties to the agreement | Donor, donee. Can't be a donor minor or incapacitated person (Article 575 of the Civil Code of the Russian Federation), a mandatory requirement - the owner of the property | 2 parties that simultaneously act as seller and buyer. |
| Rights and obligations of the parties | The list is narrow | The list is wide |
| Price indication | Necessary for a notarial form of a transaction, as well as for tax purposes | Mandatory (to establish the equivalence of the objects of exchange, and in the opposite case - to establish the amount of the surcharge) |
| Establishment of liability for non-performance (improper performance) of obligations under the contract | Not | Yes |
| Availability of state registration | Mandatory | |
| Time of transfer of ownership | The moment of state registration, which is carried out by the Office of Rosreestr for the subject of the Russian Federation in the manner prescribed federal law No. 122-FZ of July 21, 1997 "On state registration of rights to real estate and transactions with it." | |
| Transfer of property | Transfer deed not required | Mandatory according to the act of acceptance |
| Availability of taxation | For a donor, no. For the donee - yes (except in cases of exemption from its payment). | For both sides, yes. But there are a number of features under which this tax may not be paid. |
As a rule, when speaking about transactions for the alienation of real estate, interested parties mean a room, an apartment, a house, i.e. living space. Based on the above analysis of real estate exchange and donation agreements, as well as taking into account the peculiarities of the alienation of residential premises, it is necessary to highlight the following:
The main differences between donation and exchange are:
An important issue when considering this topic is taxation.
It should be noted here that when donating an apartment, only the donee must pay tax (clause 5, article 208 of the Tax Code of the Russian Federation) in the amount of 13% of its value (article 224 of the Tax Code of the Russian Federation). At the same time, in a number of cases, the taxpayer is exempted from paying it - close relatives, directly indicated in paragraphs. 18.1 p. 1 art. 217 of the Tax Code of the Russian Federation.
Information
When making an exchange, everything is somewhat more complicated, due to the fact that both parties to the transaction are both sellers and buyers, but in any case they are beneficiaries.
Since the provisions governing the sale and purchase apply to such an agreement, it is necessary to determine the income that each of the parties receives (clause 5, article 208 of the Tax Code of the Russian Federation). Difficulties arise because the payment for apartments is not in cash, but in kind.
At the same time, such transactions are imaginary (performed for the sake of appearance, without the intention of creating legal consequences for the parties) or feigned (the purpose of the transaction is to cover up another transaction).
In any of these cases, such agreements are recognized as void, i.e. not giving rise to any legal consequences for the parties.
Additionally
Executed under such an agreement is returned by the parties. The rules of the transaction that actually took place apply to a sham transaction.
At the end, the following information should be noted:
Is it necessary to draw up an act of acceptance and transfer of a land plot under a donation agreement?
Drawing up such an act is not mandatory for this type of transactions.
Is it necessary to indicate the inventory value in the contract for the exchange of an apartment?
The cost of objects is determined by agreement of the parties (you can specify both market and inventory value).
14386The barter agreement assumes that both participants in the transaction have equivalent property and are able to simultaneously set off the value of their property for the value of another. Despite the fact that, according to visible signs, the exchange is not a commercial transaction, there are a number of similarities with the contract of sale (). The moment of transfer of ownership under such an agreement is the date when the housing was actually transferred into the possession of persons. Such an application of the concept of exchange comes from the interpretation, which also makes a reservation that other conditions may be established within the framework of the contract.
In practice, to meet really equivalent apartment exchange between close relatives in 2017 almost unrealistic - apartments, although slightly, differ in terms of value. To correct this situation, the parties resort to additional payments or other forms of reflection of the overestimated cost (for example, three bedroom apartment can be exchanged for several single rooms). In any case, the most important criterion of the document is the presence of a counter obligation specified in the contract and executed without the presence of any conditions different from those specified in the document.
The main requirement for an exchange agreement is expressed within the framework that determines the written form of concluding a document if the transaction price is more than 10 000 rubles. Thus, any exchange of real estate is carried out by joint writing by the parties of a document that includes the following elements:
An agreement concluded for the purpose of exchanging real estate, due to the presence of signs of sale and purchase, will not require mandatory state registration. The parties that have entered into an agreement are only required to contact the Rosreestr branch in order to register the transfer of ownership. Notarial certification, often used in exchanges, is practically ignored when the contract is concluded between close people. A much more “unpleasant” requirement arising from the legal regime of the contract is to apply to the tax office for the purpose of subsequent taxation.
To exchange apartments, the parties must not only verbally agree on the procedure for transferring housing, but also fix the transaction within the framework of numerous documents and procedures. The main stages of the exchange:
In addition to Rosreestr, you can register an exchange at the multifunctional center or through the portal public services. The term for registration of rights may vary depending on the region - 10-30 days. It should be noted that the current version Housing Code does not distinguish between exchanges with strangers or relatives - differences appear in tax and civil law. The order that establishes how to exchange apartments between relatives, in the course of court hearings, is completely copied from a similar sale and purchase.
To transfer an apartment from one relative to another, you must have the following (at the stages from the conclusion of the document to the submission of information to the tax office):
Both apartments are not privatized
An important feature between barter and buying and selling comes into play precisely when it comes to social hiring. It is impossible to sell someone else's (state) property, but it is quite possible to exchange it. Citizens of Russia living in an apartment on the basis of social employment have the right to change apartments for similar ones, and in different cities.
To make an exchange, you need:
A similar procedure is regulated and applicable to all transactions in the present.
One apartment is privatized and the other is not.
The most obvious option in this case would be the initial conducting privatization. To do this, an application is submitted to local governments, which also notify of the absence of previously privatized housing.
If for some reason it is impossible to conduct it, as well as in a family with privatized apartment there is a minor, the transfer is possible by moving the child into a non-privatized apartment with subsequent conclusion social employment contracts. View and download sample document you can here:. The second apartment is transmitted using or. The authorities cannot refuse a child, but, despite the simplicity of the method, there is always a risk of deception.
share exchange, including different apartments
Exchange of shares of an apartment between relatives is made in a similar way, except when the shares are located in different apartments in which other owners live. To carry out the procedure, you must notify them, as well as obtain consent. If consent is not obtained, the exchange is possible only through the court.
Question A: Hello, my name is Elizabeth. If the barter agreement is equal in everything to the purchase and sale agreement, then what about taxes? Is it necessary to pay even if mother and son change?
Answer: Hello, Elizabeth. Really, tax law completely bypasses me, and in accordance with the article 567 of the Civil Code of the Russian Federation exchange and sale are equivalent, tax applies 13% for all income received. At the same time, all tax deductions if they have not previously used them.
To avoid paying taxes, you should:
- Or change apartments that have been owned for more than three years;
- Or change with the help of a donation agreement, which exempts relatives from income tax.
The minus of donation is obvious in the event of litigation - in case of exchange, the ownership of apartments will return to the status quo, and in the case of a gift, it is necessary to prove the lack of legality in each transaction.
Two brothers, one of whom was a citizen of Russia and the other of Azerbaijan, decided to exchange their apartments. Turning to a realtor for advice, they found that under any set of circumstances, the Russian will pay 13% taxes, and an Azerbaijani 30% , because it is not a tax resident ().
At the same time, the brothers did not trust each other enough to make a gift that is not taxed, even if the brothers live in another country. In this case tax code permits the establishment of resident status after 183 days residence in Russia, which the parties took advantage of, paying each 13% taking into account the deduction in 1000000 rubles.
Real estate transactions are among the most risky. the main task seller - guaranteed to receive money and safely transfer the apartment to the buyer. It is important for the buyer not to lose money by being left without an apartment if the transaction is declared invalid. Disputes are possible even with a gratuitous transaction (for example, donation).
A list of possible grounds for the invalidity of the transaction is in the Civil Code. In the history of an apartment, there may be “dark spots”, illegal possession, infringement of someone's rights ... The recognition of a transaction as invalid goes through the court, and it is important to calculate the legal risks in advance so that no one breaks the transaction.
What do I need to do
The main task is to check the property itself well. A typical scheme for checking an apartment involves studying a whole package of documents.
The next task is to check the other side of the deal.
In addition to collecting documents, you should do the following:
For a trouble-free discharge and settling in an apartment, you must:
Making a real estate transaction on your own is possible if the transaction is made with your relatives and you have enough time and knowledge to collect Required documents, draw up an agreement and other documents on the transaction and submit the required package of documents to Rosreestr for registration of the transfer of ownership.
How useful is a lawyer
If the parties to the transaction are people you do not know, you do not have the time and knowledge to complete all necessary action if it is not clear how to ensure the rights and interests of all participants in the transaction, then it is better to conduct a transaction with the help of lawyers or realtors. It is best that an experienced realtor pick up a property for you, and a lawyer accompanied the transaction. The lawyer will be able to:
Warn about possible risks transactions and how to minimize risks; if the risks are high, the lawyer is obliged to insist on the cancellation of the transaction;
- P check the parties to the transaction (seller or buyer);
Check the property (it is the lawyer who can take over the communication with the district police officer, the operating company and the grandmothers on the bench);
Agree on the terms of the transaction with the parties;
Draw up an agreement and agree it with the parties, draw up other documents necessary for the transaction;
Coordinate settlement documents with the bank and the parties;
Accompany the signing of the contract and settlements;
To accompany state registration property rights in Rosreestr.
The result of actions. You must make sure that there are no "dark spots" in the history of the apartment and no surprises await you after the transaction. But if even after that you still have some concerns - use title insurance: it provides a 100% money back guarantee if the transaction is suddenly declared invalid.
Case from practice. The first example is the nuances of working with powers of attorney. The power of attorney may be false; can be canceled by the principal; automatically canceled on the day of the death of the principal. There were cases when apartments were sold after the death of the principal. Imagine a joyful housewarming party, new owners at a rich table - and suddenly, after talking with their neighbors, the new settlers find out that at the time of the transaction, the owner of the apartment was already dead. That is, the transaction is invalid, you can forget about the apartment, the heirs of the deceased are guaranteed to win the court.
The second example is related to the peculiarity of working with the elderly. The old woman sold the apartment, soon died, and her heirs said that the sick grandmother was not responsible for her actions, and demanded a post-mortem examination. The study medical card showed that the woman had a vascular disease that could lead to memory impairment, therefore, she could not be responsible for her actions. The deal was declared invalid.
The third example is fraud: citizens rent apartments and then sell them under the guise of owners. At the same time, the documents may be in order (for example, a fraudster stole them), and their desk analysis will not reveal a catch. Only a personal visit to the housing office, to the district police officer or a conversation with neighbors will dot the i's.
Possibilities of subscriber service. Transaction support for real estate firms, as well as companies and individuals involved in real estate investments.
Topic 29
Lecture plan:
1. The concept, features and content of the barter agreement.
2. The concept, elements and content of the donation agreement.
3. Annuity agreement: general provisions.
4. Contract of permanent rent.
5. Contract for life annuity.
6. Contract for life maintenance with a dependent.
Students should understand for themselves that under the contract exchange each of the parties undertakes to transfer one commodity to the ownership of the other party in exchange for another (paragraph 1 of article 567 of the Civil Code).
The exchange agreement is consensual, compensated and mutual.
The rules of Ch. 30 of the Civil Code of the Russian Federation on the sale, if this does not contradict the rules of the specified topic and the essence of the exchange. At the same time, each of the parties is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange (paragraph 2 of article 567 of the Civil Code).
The subjects of this agreement can be both citizens and legal entities. Each party is both a seller and a buyer.
To form the same rules apply to the conclusion of an exchange agreement as to the form of conclusion of a purchase and sale agreement.
As follows from paragraph 1 of Art. 568 of the Civil Code, unless otherwise follows from the exchange agreement, the goods to be exchanged are assumed to be equivalent, and the costs of their transfer and acceptance are carried out in each case by the party that bears the corresponding obligations. This rule applies even in cases where the price is an essential condition of the contract of sale (for example, the sale of real estate). If, in the opinion of the parties, the value of the exchanged goods is not equivalent, then the party obliged to transfer the goods, the price of which is lower than the price of the goods provided in exchange, must pay the difference in prices immediately before or after the fulfillment of its obligation to transfer the goods, unless another payment procedure is provided for by the contract (clause 2 of article 568 of the Civil Code).
Essential conditions barter agreements are: subject, name and quantity of goods. As a general rule, any thing that is not withdrawn from civil circulation can be an object. Items restricted in circulation can become the subject of a sales contract only if the seller and the buyer have special permission to purchase them (for example, transactions with hunting weapons are possible only with the appropriate license).
Special rules governing the transfer of ownership of the exchanged goods apply to the exchange agreement. Under an exchange agreement, the ownership of the exchanged goods passes to the parties acting as buyers, simultaneously after the fulfillment of obligations to transfer goods by both parties (Article 570 of the Civil Code). However, this rule can be changed by the parties in the contract.
Given the special legal regime real estate, it must be emphasized that when exchanging real estate, the buyers acquire the right of ownership only after each of the parties to the agreement completes the registration procedure. Which, in principle, is the proper fulfillment of the obligation to transfer the goods.
under a donation agreement one party (donor) gratuitously transfers or undertakes to transfer to the other party (donee) a thing in ownership or a property right (claim) to itself or to a third party, or releases or undertakes to release it from a property obligation to itself or to a third party (paragraph 1 of Art. 572 of the Civil Code of the Russian Federation).
Chapter 32 of the Civil Code of the Russian Federation (Articles 572 - 582) is devoted to the donation agreement.
The donation agreement is free of charge. It can be both real and consensual. In the latter case, we are talking about donation agreements containing a promise of donation in the future (clause 2, article 572 of the Civil Code of the Russian Federation). A donation agreement is, as a general rule, unilaterally binding (the donor has the obligation to transfer the thing free of charge, the donee has the right to accept the thing or refuse to accept it).
Parties donation agreements - the donor and the donee. As a general rule, the donor must be the owner of the thing (with the exception of unitary enterprises based on the right of economic management or operational management). Both donors and donee can be any subjects of civil law, however, public law entities can act as the donee only in such a type of donation agreement as a donation.
Subject. As a general rule, any thing that is not withdrawn from civil circulation can be an object. Things restricted in circulation can become the subject of a donation agreement only if the parties have a special permit (for example, transactions with hunting weapons are possible only if they have an appropriate license).
The subject of a donation agreement may also be property rights(requirements). In this case, the rules governing the assignment of the right to claim should be taken into account (Articles 388 - 389 of the Civil Code of the Russian Federation). In particular, on the basis of Art. 383 of the Civil Code of the Russian Federation, the subject of a donation cannot be rights that are inextricably linked with the personality of the creditor (claims for the payment of alimony and compensation for harm caused to the life and health of the donor). When assigning the right of claim, the consent of the debtor is not required, except for those obligations in which the identity of the creditor is essential for the debtor.
Release from a property obligation to oneself (debt forgiveness) or to third parties (the donor transfers the donee's debt to the creditor to himself) is also recognized as a type of gift agreement. Donation through the performance of the donee's obligation to a third party is possible if the obligation of the donee to perform the obligation personally does not follow from the law, other legal acts, the terms of the obligation or its essence. When transferring a debt (Articles 391-392), the donor is obliged to obtain the consent of the creditor.
However, the Civil Code prohibits giving, with the exception of ordinary gifts, the value of which does not exceed five minimum wages in the following cases:
on behalf of minors and citizens recognized as incompetent, their legal representatives;
in relationships between commercial organizations;
employees of medical, educational institutions, social protection institutions and other similar institutions by citizens who are in them for treatment, maintenance or education, spouses and relatives of these citizens;
civil servants and civil servants municipalities in connection with their official position or in connection with the performance of their official duties.
The form The contract of donation depends on its subjects, subject and price. However, if the moment of conclusion of the contract and execution coincide, it can be concluded orally.
The transfer of a gift is carried out through its delivery, symbolic transfer (delivery of keys, etc.) or delivery of title documents.
A contract of donation of movable property must be made in writing in cases where:
the donor is a legal entity or the value of the gift exceeds five established by law minimum dimensions wages;
· the contract contains a promise of donation in the future.
The contract of donation of real estate must be concluded in writing in compliance with state registration.
Students should pay attention to the fact that the peculiarity of donation is that the norms of the Civil Code of the Russian Federation allow you to cancel an already executed contract. So, in accordance with Art. 578 of the Civil Code of the Russian Federation, the cancellation of a donation is allowed in the following cases:
The donor has the right to cancel the donation if the donee has made an attempt on his life, the life of any of his family members or close relatives, or intentionally caused bodily harm to the donor;
The donor has the right to demand judicial order cancellation of the donation, if the donee's handling of the donated thing, which is of great non-property value for the donor, creates a threat of its irretrievable loss;
at the request of the interested person, the court may cancel the donation made individual entrepreneur or legal entity in violation of the provisions of the law on insolvency (bankruptcy) at the expense of funds associated with its entrepreneurial activity within six months preceding the announcement of such a person as insolvent (bankrupt);
if the gift agreement provides for the possibility of cancellation of the gift by the donor, if he outlives the donee.
The right to cancel a donation should not be confused with the right to refuse to perform a donation contract. Cancellation of the donation agreement is possible:
First, when the transfer of the gift has not yet taken place;
Secondly, only if the family or personal situation of the donor has deteriorated so much that the execution of the gift agreement under the new conditions will lead to a significant decrease in his standard of living.
Harm caused to the life, health or property of the donee as a result of defects in the donated thing is subject to compensation in accordance with general rules on compensation for harm, if it is proved that these shortcomings arose before the transfer of things to the donee, are not among the obvious ones and the donor, although he knew about them, did not warn the donee about them (Article 580 of the Civil Code of the Russian Federation).
In answering the third question, students should be aware that under a rental agreement one party (rent recipient) transfers property to the other party (rent payer), and the rent payer undertakes, in exchange for the received property, to periodically pay rent to the recipient in the form of a certain amount of money or provide funds for its maintenance in another form (paragraph 1 of Art. 583 of the Civil Code of the Russian Federation).
Rent legal relations are regulated by Chapter 33 of the Civil Code of the Russian Federation (Art. 583-605).
The rent agreement is real, compensatory and unilaterally binding.
Two types of an annuity agreement can be distinguished - a permanent (perpetual) annuity agreement, the validity of which is not limited, and a life annuity agreement, one of the varieties of which is life maintenance with a dependent.
Parties. Rent recipient and rent payer. The parties to an annuity contract differ depending on whether it is a permanent or perpetual annuity. So, only citizens can be recipients of permanent rent, as well as non-profit organizations, if this does not contradict the law and corresponds to the goals of their activities (clause 1 of article 589 of the Civil Code of the Russian Federation). What does this composition recipients of a permanent annuity may change, so the rights of a recipient of an annuity may be transferred by assignment of a claim, inherited or by way of succession during the reorganization of legal entities.
Only citizens can be recipients of a life annuity. Moreover, life annuity can be paid both to one citizen and to several, whose shares are considered equal, unless otherwise provided in the life annuity agreement. In the event of the death of one of the recipients of the annuity, his share in the right to receive it passes to the recipients of the annuity who survived him, unless otherwise provided by law or the contract, and in the event of the death of the last recipient, the obligation to pay the annuity is terminated (paragraph 2 of article 596 of the Civil Code).
As for payers of rent, their composition is not limited by law.
Subject. Rent and property that is transferred against the payment of rent.
The form. Written, notarized, and when the subject of the contract is real estate, the contract is subject to state registration.
Essential conditions of this agreement are: the subject and obligation of the rent payer to provide security for the fulfillment of his obligations, or to insure against non-fulfillment or improper fulfillment of these obligations.
A permanent annuity agreement may include terms and conditions granting the right to redeem a permanent annuity. The rent can be redeemed at the request of the payer or at the request of the buyer. If the rent payer refuses to pay it by redeeming it, he must notify the recipient of the rent in writing no later than three months before the termination of the payment of the rent.
Grounds for redemption of permanent rent at the request of the recipient of the rent:
Delay in payment of rent for more than one year.
Violation of obligations to ensure the payment of rent.
Insolvency of the rent payer.
if the immovable property transferred against the payment of rent came into common property or divided among co-owners.
The redemption of a permanent annuity is made at a price that can be agreed upon by the parties in the contract. In the absence of such a condition, the redemption is carried out at a price corresponding to the annual amount of rental payments, if the property was transferred for payment of rent (clause 2, article 594 of the Civil Code of the Russian Federation). If the property was transferred free of charge against the payment of rent, the redemption price, along with the annual amount of rental payments, includes the price of the transferred property (clause 3, article 594 of the Civil Code of the Russian Federation).
In practice, the contract of life maintenance with a dependent is most often concluded. Under this agreement, the recipient of the rent - a citizen transfers his residential house, apartment, land plot or other real estate to the ownership of the rent payer, who undertakes in return to carry out lifelong maintenance with the dependence of the citizen and (or) the third person (s) indicated by him (clause 1, article 601 GK). Dependent maintenance may include providing for the needs of the recipient of the rent in housing, food and clothing, and if this is required by the state of health of the citizen, also taking care of him. An agreement on life maintenance with a dependent may also provide for the payment by the payer of the rent of ritual services (paragraph 1 of article 602 of the Civil Code).
The cost of the entire amount of maintenance with a dependent must be determined in the contract for life maintenance with a dependent. Wherein total cost maintenance per month cannot be less than two minimum wages (paragraph 2 of article 602 of the Civil Code).
A contract for life maintenance with a dependent may be terminated by the death of the recipient of the rent, by a new contract, by novation, or by the forgiveness of a debt.
In addition, it is possible to terminate the contract in connection with a significant violation by the rent payer of his obligations. In such cases, the recipient of the rent has the right to demand the return of the immovable property transferred as security for the rent, or the payment of the redemption price on the conditions established by Art. 594 of the Civil Code of the Russian Federation. At the same time, the payer of the rent is not entitled to demand compensation for expenses related to the maintenance of the recipient of the rent (Article 605 of the Civil Code).
1. Give the concept of an exchange agreement.
2. What is the subject of the exchange agreement?
3. What is the form of the exchange agreement?
4. Name essential conditions exchange agreements.
5. Rules about which contracts apply to the barter contract?
6. How are the price and expenses under the barter agreement determined?
7. What is the procedure for the transfer of ownership of the exchanged goods?
8. What is the peculiarity of the legal nature of the donation agreement?
9. What is its form and essential conditions?
11. When is donation prohibited?
12. When is the donor entitled to cancel the gift and refuse to perform the gift?
13. What is special about donations?
14. Give the concept of an annuity agreement.
15. What are the form and essential conditions of the annuity agreement?
16. What types of rent exist? Who bears the risk of accidental loss and damage to property transferred under the payment of rent for each type?
17. What is the liability for late payment of rent?
18. What is the essence of the right of the payer and the recipient of the rent to buy out the rent?
19. How is the redemption price of rental payments calculated?
20. What is the amount and terms of payment of the life annuity?
21. Is the alienation of property transferred under the payment of rent allowed?
22. Give the concept and list the grounds for terminating life support with a dependent.
Seminar plan:
1. Exchange agreement.
1.1. The concept, elements and features of an exchange agreement. Differentiation between contracts of exchange and sale.
1.2. Determination of the moment of execution of the exchange agreement and the moment of transfer of ownership of the exchanged goods.
2. Gift agreement.
2.1. The concept, elements, features and types of a donation agreement.
2.2. Features of the subject of the donation agreement. The subject matter of the donation agreement.
2.4. Features of the donation agreement in the future.
2.5. Donation prohibition. Cancellation of the donation agreement. Cancellation of the donation agreement.
2.6. Responsibility for non-fulfillment of obligations under the donation agreement.
2.7. Donations.
3. Annuity and life maintenance with dependents.
3.1. The concept, elements and signs of an annuity agreement.
3.2. Parties to the rental agreement.
3.4. Termination of the rental agreement.
3.5. Execution of the lease agreement. Responsibility of the parties under the rental agreement.
3.6. Permanent lease agreement.
3.7. Life annuity agreement.
3.8. Contract for life maintenance with a dependent.
Approximate topics of abstracts and reports:
1. Contract for life maintenance with a dependent.
2. Legal nature exchange agreements.
3. Donation: concept and features.
4. Form and varieties of rental contracts.
5. Legal forms of commodity exchange (barter).
6. Legal forms of charitable activities.
Control tests
of the Tax Code of the Russian Federation, the donee (individual) has an obligation to pay tax on personal income when donating real estate to him, Vehicle, shares, shares, units. Income received as a gift of the said property is exempt from taxation if the donor and the donee are family members and (or) close relatives in accordance with the Family Code Russian Federation(spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters). For notarization of these contracts, it is necessary to present to the notary a standard set of documents and title documents for real estate.
Brief rationale for a series of purchase, sale, exchange, lease, patent, donation, to intervene on the side of the buyer in the event of a claim for the seizure of a property by a third party; when transferring a real estate object that does not correspond to the form that it had at the conclusion of the purchase and sale agreement: a) a commensurate reduction in the transaction price; b) gratuitous elimination of deficiencies within a certain (reasonable) period; c) reimbursement of their expenses for the elimination of these shortcomings; d) refund of the paid price of the property in case of refusal to perform the contract; e) submit claims related to the shortcomings of the real estate object, if they are discovered within a reasonable time, but within two years, unless otherwise provided by law or contract.
Your question Submit Cancel Sales contract. Under a contract for the sale of real estate, the seller undertakes to transfer to the ownership of the buyer a land plot, building, apartment or other real estate. The contract for the sale of real estate is concluded in writing by drawing up one document signed by the parties. The transfer of ownership of real estate under a real estate sale agreement to the buyer is subject to state registration.
ATTENTION: information about taxes is in the process of being edited! When an individual sells real estate that has been owned by him for more than 3 years, the seller does not have an obligation to pay personal income tax. If the real estate was owned by the seller for less than 3 years, then he is obliged to pay tax on the income of an individual. At the same time, he has the right to reduce the tax base by using one of two tax deductions: 1) A deduction in the amount of 1,000,000 rubles.
2) A deduction in the amount of expenses incurred for the acquisition of this property. Individuals who are not tax residents of the Russian Federation pay personal income tax when selling real estate, regardless of the period of ownership of this property. In this case, these tax deductions do not apply. Exchange agreement.
It can even become a source of income for you! The structure of the directory makes it convenient for finding an answer to any question of interest, and examples from legal practice clearly demonstrate the provisions of the law. Finished crossword puzzle civil law- on the topic Rent, exchange, donation 3. Automatic renewal of the lease agreement upon termination of its term is called 5.
The donation agreement is a bilateral transaction, that is, for its notarization, the presence of both the donor and the donee is required. If the donor concludes the contract not personally, but through a representative acting on the basis of a power of attorney, then the donee and the subject of the gift must be indicated in such a power of attorney. The contract of donation of immovable property must be made in writing.
