To transfer flat in property to the son or daughter on a gratuitous basis, to draw up a contract of donation. It lies in the simple written form in triplicate. To use the services of the notary for conclusion of this agreement do not have, you can contact a lawyer or to write a contract yourself. Use on the Internet form of the contract, but in any case, consult with a specialist.
In the contract list all the information about the object of donation is the address of the apartment, number of square meters, rooms, floor, number of floors in the building, balcony. Also, provide the title documents (the previous certificate of registration of right of ownership). In case if the apartment is in shared ownership, you can pass in the order of donation belong to you share. If the apartment belongs to you, but bought in the marriage it is joint property, and give this apartment the child only with the written consent of the spouse, prepared and certified by a notary.
You must then register the contract in bodies of state registration of property rights. Along with a gift agreement in triplicate to the Registrar, provide documents of title to the apartment, the passport of BTI, passport of the parties, the receipt on payment of the fee for the registration of a contract of donation. In addition it is necessary to pay a fee for the transfer of ownership to the donee. Its size is not excessive and in September 2011 was $ 1 000.
As regards taxation, since the donor and the donee are close relatives, shall apply clause 18.1 of article 217 of the Tax code. Therefore, the income received in the process of donation of the apartment, shall be exempt from taxation.