You will need
  • - The tax code of the Russian Federation;
  • - passport;
  • - the "Declaration";
  • - the donation contract;
  • calculator.
Upon receipt of the apartment under the contract of donation complete the Declaration 3-NDFL only in the case if you are not a donor close relative. The relationship is documented in accordance with the Family code of the Russian Federation. Accordingly, when the donor and the donee, for example, a brother and sister (full or half), the Declaration to be filled in. The tax office provide a document about your relationship. In accordance with article 217 of the tax code in that case you are exempt from paying personal income tax.
In the absence of a close relationship of the donee to complete the Declaration and pay a tax of 13% of the market value of the property to the state budget. In the project "Declaration" (form of the document must match the form of the year in which the apartment actually fell by donation, for example, in day of death of the donor, if so provided in the contract) set of conditions. Supply room inspection, mark in the column "symptom of a taxpayer's" physical person. On the tab "available revenues" check in "Qualifying inquiries on incomes of physical persons, incomes under contracts grazhdansko-legal character, according to author's remuneration from the sale of property, etc."
Go to the tab "details of the declarant". Enter your personal information including passport details. Specify the full address, including postal code, phone number.
On the tab of the incomes received in Russia, specify the source of the payments. It will be surname, name, patronymic of the person who gifted you the property. Enter his INN. Then, select the revenue code that is appropriate for your situation. Enter the amount for which the accepted market value of the property. Multiply it by 13%, the result of enter in a field that is used to specify the estimated tax.
Print out the Declaration. Attach it to your passport, contract of donation, which indicates the market value of the apartment. The deed must be notarized. Only in this case the transaction is legitimate. Give the documentation to the tax office. After verification by the inspector of the Declaration, pay the calculated amount of personal income tax.