You will need
- -the passport; - documents of title to the apartment; -expert opinion on the value of the apartment; -registration certificate; -certificate; -notarized consent of the spouse.
Get in the registration service at the place of residence an extract from the State register of rights to immovable property sold at the apartment. It certifies the right of ownership of the apartment and necessary to the transaction.
Order an expert evaluation of the price. It is done within 2 weeks and required to pay the tax on the income of natural persons on the sale of apartments, as well as to pay fees associated with notarization of the transaction. Please note that the expert should have the right to carry out such activities as the assessment of property for taxation purposes. The expert conclusion is valid for 6 months.
Take from your housing office certificate of people registered in the apartment. If there are living minor children and incapacitated persons, apartments for sale need the consent of body of guardianship and guardianship.
Before the transaction, pay the income tax of physical persons at the rate of 5% of the sale price of the apartment, which cannot be lower than its appraised value. Requisites for payment of the tax take at the notary. He also give a receipt of payment of the tax, which will remain in title case.
Provide a notary public to verify the original title documents on apartment (the contract of sale, certificate of ownership, certificate of inheritance). If the apartment was acquired in marriage 2 spouse must give their consent to its sale. It is certified by a notary during the transaction. If the apartment was acquired in marriage spouses they both must be sellers. Write a notary statement that are not married or divorced.
Read the draft agreement of purchase and sale of apartments, which was prepared by the notary. Make comments and additions. Subtract another once the contract of sale, printed on the letterhead of a notary, and sign it. Receive from the buyer the money for the rent and give him the title and keys. Pay by agreement with the buyer the costs associated with notarial certification of a transaction.
Before the transaction the buyer must pay a fee to the pension Fund in the amount of 1% of the value of the apartment. Without such payment, the notary will not certify the deal.
Tax on income of physical persons is not payable when the seller sells the apartment for the first time during the year and provided that he lived there for more than 3 years (with the exception of cases when the apartment was inherited).