Apartment tax according to will

• if the owner of the living space himself directly prepared the document of the will, the notary is obliged to explain to the testator the content and significance of the prepared will, and in addition to control the relationship of the important document to the real plans and freedom of the testator.
• If conditions are found in the will that are contrary to the law, the notary is obliged to inform the testator about this. The essence of an important document is required to draw up testamentary provisions. Moreover, they can contain both a material and an intangible form. The Civil Code names the following types of decisions of the testator: Purpose and sub-appointment of successors; Establishment of part of any of the above-mentioned successors in the deregistered property;
• The loss of someone, in this case, from the legitimate successors of the inheritance (according to the will of the testator, it is possible to take away the inheritance of some, one or absolutely all successors in accordance with the law); Testamentary disagreement, in this case there is an obligation of the successor, in a material form, to fulfill one or another - in this case, the condition of the testator for the benefit of the third person (for example, to ensure the opportunity for the above-mentioned third person to live in the living space acquired according to the inheritance);
• A testamentary instruction, in this case, is an obligation of the successor or another person to carry out a certain material or non-property influence, interconnected with the implementation of a generally beneficial mission (for example, to take care of the testator’s pets); Purpose of the executor of a will.

Property tax

In law

Property tax is required by law to be paid by every citizen who owns real estate that is subject to taxation.

In accordance with Article 404, the following property is subject to tax:

• A building and premises used to house trade, everyday life, administration, catering establishments and offices;
• A parking space, which is issued for personal use, a garage. Only the place that has been registered as a property is taxed;
• Private residential building. The new change made the living space, which is located on the garden plot and vegetable garden, to the residential building
• Visit used for the residence of citizens: apartment, room and parts thereof.
• An unfinished, but registered property and real estate complex. A prerequisite for aligning the complex with the object is real estate.
• A house object that was not included in the old groups.

The tax does not apply to such property in which information, for various reasons, is not present in the official registered body. In addition, the direct responsibility of the owner is to provide information about real estate to the regional tax authority.

To reduce tax liability, a tax deduction is provided, which allows you to reduce the size of the base of different categories:

1) In relation to living space per ten square meters of the whole size. It turns out that for a residential space with a size of about twenty square meters, only fourteen square meters will be taxed.

• 2) In relation to residential premises, the base is reduced by twenty square meters from the area.
• 3) The tax base for housing is calculated using benefits of fifty square meters.
• 4) For a real estate complex, a method is used where the tax base is determined as the remainder of the price of the object.

 By will

Since 2006, the tax on property under a will has been abolished. In relation to real estate that was received as a gift, only a close relative does not pay the tax. Although there is such a thing as a notary fee, which means that you need to pay for documents and acceptance of certificates of ownership. In principle, this is a state duty and payment is required.

. How much should you pay for it?

You'll like it! Agent's report to the principal - sample

For any category of heir, the amount varies:

• Close relatives - sisters and brothers, as well as children - the state duty is not higher than 100,000 rubles;
• and other candidates for inheritance - no more than 1,000,000 rubles.

By inheritance

Property that is inherited by will or law must be subject to taxes. The person who pays taxes on a house or apartment is first and foremost the owner. The tax is paid only if there is a right to any types of things, as well as apartments, their parts and houses.

As for the amount of property taxes, the price is different in each region of the country.

In addition, some points should be taken into account:

• Price;
• Where is;
• View;
• Deflator coefficient.

It turns out that if the heir is exempt from paying tax on income from the acquisition of property, the legislator will create separate rules that regulate the tax.

Tax on donation of an apartment by a relative

According to the constitution, income received through a gift is exempt from tax when the donor and recipient are related.

Who pays the tax?

1. The heir will still have to pay some money.
2. First of all, this is payment for a certificate of right of use.
3. At the same time, the legislator will fix a small exception for an heir or legal successor who received such income as:

• The reward received by those who created a literary work;
• Author's payment from scientific work
• The amount that was received by the creator of the arts
• A reward given to the one who invented and created an industrial design.

These categories of heritage are subject to tax and comply with existing laws. An heir who has the right to the income of the giver of the inheritance received in the course of creation

For whom is taxation cancelled?

After the adoption of the law, which made a significant change in inheritance, inheritance tax and will tax are not collected from the heir, as was the case before.

This article - 217 of the Tax Code of Russia - describes everything and there are clear standards in which there is no need to pay tax on income received from inheriting property. Thus, the law will single out an heir of a certain order and degree in kinship and equalize them in law.

Price of certificate of inheritance

In order to obtain a certificate of inheritance, you will have to spend a lot of money. Besides this, there is something else that you need to pay for.

1) To begin with. You need to visit a notary and pay for technical work when formulating an application to accept an inheritance.

2) The amounts of these amounts are not limited and are set separately for each district; in general, the price for the application itself is small - about a hundred rubles.

3) The application must be written after the legacy.

After several months have passed after collecting each document, the notary will charge a state fee for the certificate of inheritance:

• Children, spouses, parents, full brothers - 0.3 percent of the price of property by inheritance;
• The remaining heirs - 0.6 percent of the property price, but not more than a million.

• To understand the value in money, it is necessary for the notary to send it to a non-state company, which will evaluate it on various points
• According to the constitution, the following groups of people are exempt from fees:
• 1) Disabled people of the first and second groups - fifty percent for each notarial act.
• 2) Individual – for issuing a certificate of the right to inheritance transfer to relatives:

• A residential building and also a plot of land on which there is a house, rooms or shares in the directed property;
• Deposits in a bank, money in a bank account, and remuneration provided by legislators.

If desired, a certificate is issued to each heir.

How to inherit an apartment?

1. The procedure for registering apartments in the absence of a controversial issue does not take much time.

2. And there are basic steps for the heir to take:
3. 1) Contact a legal entity in order to accept the necessary apartment, inheritance and obtain a certificate.
4. 2) Collect documents for entry.

5. 3) Register the rights to the apartment.
6. 4) Extract from the migration office, which has a special a note confirming deregistration
7. 5) Certificate of residence of the person who gave the inheritance.

How to contact a notary?

To apply, you must first submit an application for an apartment. If any information is missing, you can apply for a certificate at your place of residence.

What documents are needed to accept an apartment?

• Testator's certificate
• Certificate from the passport office with the last place of registration of the heir
• Will
• If there is no will, then documentation that confirms the actual relationship
• A registration certificate that confirms the heir’s ownership of the apartment. If there is no certificate, then you need to present another document for housing, which will be inherited.

In conclusion, it must be said that the notary will check all the documents and give evidence of the right of inheritance. After accepting the certificate, the heir registers the apartment and receives registration.

Source: https://property911.ru/zhkh/nalog-na-zaveshhanie-na-kvartiru.html

Tax when inheriting an apartment by will and by law: who pays and how much

Even 20 years ago, the need to pay inheritance tax forced some heirs to renounce their rights to property. Now it has been abolished for all categories of citizens. Instead, applicants will face other financial expenses. The way they are collected is designed as an alternative to tax.

Taxation when inheriting an apartment

Since 2005, all Russian citizens registering an inheritance have received significant financial relief. Federal Law No. 78 abolished the tax on income received by inheritance. This applies to property received by inheritance:

However, the abolition of inheritance tax did not affect all types of property received.

Although there is no need to pay taxes to heirs in the amount of 13% as before, a certain amount will have to be paid into the state treasury in the form of a state duty. But its size will be disproportionately lower.

The state duty is calculated depending on the degree of relationship between the testator and the heir:

1. 0.3% of the total value of property acquired by inheritance must be paid to those citizens who were closely related to the testator. There is a maximum limit for the state fee that relatives are required to pay. It should not exceed the amount of 100 thousand rubles.
2. All heirs who are not related to the testator will need to contribute 0.6% of the total value of the inherited property to the treasury. Given this fact, in this case, we are always talking about inheritance by will. The maximum limits for state duty collected from non-relatives are set at 1 million rubles.

You will be required to pay a state fee when obtaining a certificate of ownership. Naturally, to carry out the calculation, information about the value of the property is needed. If these are bank savings, a bank statement will be required. When it comes to shares in a business, you need a certificate indicating the value of the shares.

Depending on their size and type of enterprise, it needs to be registered in the Unified State Register of Individual Entrepreneurs, the Unified State Register of Legal Entities and within the framework of the business structure itself. When determining the value of real estate, you can rely on cadastre data. If they are overestimated, an appraiser's opinion on the market value of the property will be required.

Only an official member of the SRO of appraisers has the right to appraise property. A mandatory conclusion will be required when inheriting vehicles and luxury goods. It must be taken into account that different types of property are assessed by different SROs. Those. Anyone who can determine the price of an apartment does not value a car.

You will need to contact another structure.

Art. 333.35 of the Tax Code of the Russian Federation determines the list of persons who pay state duty on preferential terms. The following are completely exempt from the obligation to pay:

• heroes of the USSR and the Russian Federation;
• veterans and disabled people of the Great Patriotic War;
• former prisoners of fascist concentration camps;
• former prisoners of war of the Second World War;
• family members of the deceased in the line of duty, if they inherit his property;
• victims of political repression;
• persons inheriting residential real estate, provided that before registration of the inheritance they lived in it together with the testator;
• citizens under 18 years of age;
• persons who are officially under guardianship due to existing mental illnesses and are recognized as incompetent.

Disabled people of groups I and II can pay half the cost.

To enter into an inheritance, a mandatory application to a notary is required. Here, the heir expects expenses for notary services. They are not included in the state fee. The amount charged by the notary will depend on the amount of work performed. Citizens, if they have the skills, can do some of them on their own. Prices for notary services vary depending on the region where you are located.

In what cases do you not need to pay tax?

When you don't need to pay tax

When entering into an inheritance, regardless of the grounds, most heirs do not have to pay tax. We are talking about the most common types of inherited property:

• real estate objects;
• vehicles;
• cash savings;
• securities;
• shares and shares in the business.

In all these cases, the inheritance tax has been abolished. The heirs pay only the state duty to the treasury when they issue certificates of ownership.

It should be borne in mind that the abolition of the inheritance tax does not mean the abolition of the property tax. Its accrual will begin from the first day of registration of property rights. For example, if a citizen inherited an apartment at the end of December, he will have to pay property tax for the entire December.

Plus, a sales tax is required if the heir decides to sell the inherited property. The law also provides some relief in this matter. Provided that the inherited property will be in the ownership of the heir for more than 3 years before the sale, he will be released from the obligation to pay personal income tax.

When do you need to pay tax?

Let's consider whether inheritance tax is paid in certain situations. The legislation provides for two categories of property objects, upon inheritance of which heirs will need to pay tax:

1. Income received by citizens as authors of literary works, scientific works and discoveries.
2. Income received by citizens as authors of works of art.

It is the responsibility of the heirs of these categories of inherited property to independently determine the amount of tax. It is calculated based on the standard 13% personal income tax.

How to correctly calculate the amount of payments

How to calculate the payout amount

Calculating inheritance tax, if you still need to pay it, is easy to do. It is necessary to take the amount of inherited property and subtract 13% from it. For example:

The amount of inherited income is 500 thousand rubles.

500,000 x 0.13 = 65,000 is the amount of inheritance tax that will need to be paid to the treasury.

Deadlines for filing a tax return and paying taxes

Heirs are required to independently fill out a tax return and submit it within the established time frame to the Federal Tax Service office at their place of residence. This must be done before May 1 of the tax period that follows the period of receiving the inheritance.

For example, if a citizen receives the designated income in 2019, he needs to submit a declaration from January 1 to May 1, 2020. Those. The declaration is not submitted when taking over the rights to inherited property. You need to wait until the end of the calendar year.

You can submit a declaration:

• during a personal visit to the Federal Tax Service - this is the most desirable way, because employees will immediately point out errors if they exist;
• by sending a registered letter by mail;
• in electronic form on the Federal Tax Service website.

Inheritance tax must be paid by July 15, 2020.

For most citizens, the answer to the question of whether it is necessary to pay tax when inheriting property will be negative. At the same time, the heirs expect some financial expenses. First of all, this is a state duty. But its size is many times less than personal income tax.

Source: https://prorealtora.ru/nalog-na-nasledstvo-kvartiry-nuzhno-li-ego-platit/

Do I need to pay tax on an apartment received under a will?

Do I need to pay tax on an apartment received under a will? The law exempts you from the obligation to pay apartment tax if the housing was received by will. The rule was established by paragraph 8 of Article 217 of the Tax Code. The proximity of family ties does not matter.

If you receive an apartment by will, no tax is paid. But there are cases when a payment to the budget will have to be made. For example, from the remuneration for the creation of a literary work, you need to make contributions to the budget.

In some cases, the heirs decide to sell the resulting property. The sale of an apartment is subject to tax. The payment to the budget will be thirteen percent of the value of the property. A tax deduction can be obtained when an apartment is sold three years after the death of a relative.

Important! It does not matter whether the property was received by law or by will. In both cases there is no need to pay tax.

Payment to the budget directly depends on the proximity of family ties. Subclause 1 of clause 22 of Article 333.24 of the Tax Code established how much the state duty is. 0.3 percent of the property price is paid by children, parents, wife or husband of the deceased, sisters and brothers.

The maximum payment amount is one hundred thousand rubles. Other relatives will have to pay 0.6 percent of the cost of the property to the budget. The maximum deduction amount is one million rubles.

We give an answer to the question: Is it necessary to pay tax on an apartment according to a will? There is no need to make a payment to the budget to receive property. A fee is paid for obtaining a certificate.

How to draw up a will?

The rules for drawing up a will were established by Article 1118 of the Civil Code.

4 rules for making a will:

• indicate the date and place of drawing up the document;
• indicate passport details, surnames, first names and patronymics of the parties;
• specify the property that is transferred to the heirs;
• certified by a notary office;

If the will does not meet the listed requirements, it is considered invalid.

4 steps to obtain a certificate confirming the right to inheritance:

1. Submit documents to a notary office. Attach documents confirming the right of inheritance to the application.
2. Pay the fee. The amount of payment depends on the value of the property and the proximity of family ties.
3. Give the notary a receipt for payment of the fee.
4. Get a certificate.

Fee for receiving inheritance

As a general rule, to receive an inheritance you need to pay a fee to the budget. There are cases when you don’t have to pay taxes on real estate.

If a person lived with a deceased relative, and remains in his house after his death. Children and persons who do not understand the essence of their actions do not pay the state for receiving property.

Participants of the Second World War and heroes of the Soviet Union do not pay fees for housing under a will.

Algorithm for estimating the value of property:

• Find out the value of the property. To do this, you need to contact experts or specialists from the technical inventory bureau.
• Estimate how much the land is worth. If a house with land is transferred under a will, you should contact the organization that carries out cadastral registration to determine the value of the plot.
• When you need to estimate how much transport costs, you need to turn to independent experts.

The assessment can be carried out by individuals and organizations. The appraisal company must have the right to conduct the appraisal and carry liability insurance.

The Tax Code has approved the rule that the applicant independently submits a document on the value of the property. The notary has no right to evaluate the inheritance.

If the applicant submits several documents about how much the apartment costs, the smaller amount is taken into account. The rule was established by subparagraph 5 of paragraph 1 of Article 333.25 of the Tax Code.

Advice . Compare information about the price of the property according to several documents. Choose the lowest cost. Thus, you will save on paying duties to the budget.

What is needed to receive an inheritance?

You need to declare your rights. The Civil Code gives heirs six months to declare their rights. The period is counted from the date of death of the testator or declaration of death.

You need to contact the notary office at the place of registration of the property or the place where the testator lives.

5 main documents for accepting an inheritance:

• statement;
• extract from the house register;
• a document confirming the death of the testator;
• documents confirming rights to property. The purchase and sale of housing is confirmed by a contract. The rights to property are confirmed by a will or a requirement to issue a certificate of title to an apartment;
• a document stating where the applicant has lived in recent years.

How is real estate taxed?

For any real estate property you need to pay property tax. Taxation of any objects is carried out: garages, apartments, rooms, private houses. Pensioners and citizens discharged from military service do not pay tax. The full list of beneficiaries is listed in subparagraph 1 of Article 4 of the Law “On Property Tax for Individuals”.

The payment amount is determined by regional authorities. The amount of tax is affected by the cost of the object and its location. Property tax is calculated every year from the date on which the inheritance was accepted.

If you are entitled to benefits, you need to submit an application to the tax office. The tax must be paid by November 1 of the year following the tax year.

How much should I pay for the sale of property received under a will?

By selling property, a citizen receives income. You will have to make contributions to the budget from your income.

The main role is played by the period during which a person owns the property. If the heir has been the owner of the home for less than three years, then deductions will have to be made to the state from the sale of the home. We would like to warn you that as of January 2016, the minimum term has increased from three to five years.

Therefore, in order to avoid unnecessary expenses, those who received an inheritance after January 2016 will have to wait five years.

If the home is sold and the minimum period has not passed, you need to submit a declaration. Real estate sellers pay the state thirteen percent of the cost of the property sold. To ease the tax burden, a tax deduction is provided. The cost of the deduction does not exceed the price of the property. The maximum deduction amount is one million rubles.

Let's give an example . Nikolaev Ivan Sergeevich sold an apartment in the capital for five million rubles. Let's calculate the amount of payment to the budget.

5,000,000 – 1,000,000×13%=520,000 rubles. Nikolaev I.S. will receive a deduction of 520 thousand rubles.

Advice . Do not indicate in the agreement an amount that differs significantly from the cadastral value. If you greatly underestimate the value, tax inspectors may be interested in the sale. There is a risk of being subject to sanctions and penalties from the tax inspectorate.

Conclusion

You will not have to pay to inherit property. The will tax has been abolished. But this does not mean that the heirs will be able to completely avoid costs.

4 main expenses that you need to be prepared for when receiving an inheritance:

1. Fee for obtaining a certificate. A close family connection gives grounds to pay a tariff of 0.3 percent. Close relatives will not have to pay more than one hundred thousand. Distant relatives pay 0.6 percent of the cost of the apartment. For distant relatives, the maximum payment is one million rubles.
2. Payment for registration of ownership rights in the territorial division of Rosreestr. The registration fee is two thousand rubles. The amount of the payment is established by Article 333.33 of the Tax Code.
3. Appraiser services. You can find out the tariffs on the company's website.
4. Court expenses. Costs in court cannot be avoided if the deadline for receiving property has been missed. The amount of the fee depends on the value of the property.

Source: https://zakon.temaretik.com/1202759707622115622/nuzhno-li-platit-nalog-za-kvartiru-poluchennuyu-po-zaveschaniyu/

Apartment tax by will - who should pay the will tax, and what types of inheritance exist

Russian legislation provides that any material action must be accompanied by the payment of fees and taxes. One of them is the registration of inheritance after the death of a close relative. The law determines the amount and procedure for tax collections. In order to avoid overpaying additional expenses, you should study the methods of accepting property and types of inheritance.

Who is charged inheritance tax?

The state fee is paid before the commencement of notarial acts. The amount of tax is determined by the notary when preparing the relevant documents. The calculation is based on the inventory, cadastral or market price of the objects. The main thing is to understand how inheritance is taxed:

• By law (without a will;)
• According to the will.

The tax will be withheld from all applicants, regardless of the degree of relationship and methods of accepting the inheritance. The only difference is the amount of the fee that the relative must pay. The exception is preferential categories, recipients of property rights.

Inheritance tax under a will

Thanks to the administrative document, the testator independently decides which part of the property he will bequeath after death. In addition, during his life he can change his decision. In order to change a will, you need to contact a notary, who will cancel the old will and draw up a new one.

Heirs who have a written document have priority over other claimants to the property of the deceased person. The exception is relatives of the 1st stage and persons who are entitled to a mandatory share. Documents to accept the inheritance must be submitted within 6 months from the date of death. You should contact the notary office at the place of residence of the deceased.

Is there a will tax? When applying for the first time, relatives must pay a state fee of 100 rubles when filing an application to accept an inheritance.

Apartment

The most common type of property is an apartment. The documents must be drawn up at a notary office. The grounds for issuing a certificate are a statement from a potential applicant.

What percentage is withheld from the heirs? Tariffs depend on the degree of relationship. In order to calculate the total amount of the fee, it is necessary to evaluate the object. The heirs can, at their discretion, use one of the following indicators:

• Cadastral;
• Market;
• Inventory.

If there are several heirs, then the tax must be paid by each of them.

The heirs may need it when the applicants draw up a written agreement among themselves (Article 1165 of the Civil Code of the Russian Federation). First of all, this will allow the settlement of property relations after the parties receive a share of the inheritance. This document is drawn up after receiving the certificate.

Earth

• Registration of a land plot should take place in the same order as apartments.
• In order to assess the site, you need to contact the relevant organization or Rosreestr. Next, to complete the documents, you must enter into a written agreement and provide:
• Once the assessment is completed, the customer will receive a written document, on the basis of which the notary will subsequently calculate the amount of state duty payable for issuing an inheritance certificate.

Real estate

Also, in addition to an apartment or residential building, other real estate may be inherited. For example, the objects can be a garage, an industrial building, etc. The state duty does not depend on the type of real estate. The only difference is the package of documents and the procedure for their execution. And also, in order to inherit a commercial building, you may need to pay a significantly larger amount for services.

Automobile

Tax on a vehicle is similar to the procedure for registering real estate. To estimate the final amount, you should order a vehicle appraisal.

You can evaluate a car on a general basis. After the inheritance certificate is issued, the new owner must visit the traffic police department at his place of residence and register.

After registering the car, the owner must pay a transport fee every year.

Inheritance taxes under the law without a will

The procedure for registering inheritance without a will has some differences. In the event that the will clearly indicates the heirs, then the law contains only the order of applicants. Each heir strives to quickly submit documents to the notary. The law distributes shares of the inheritance taking into account the degree of relationship.

The first in line to inherit without a will are the parents, spouse and children of the deceased. Then come sisters and brothers, grandparents, uncles and aunts, and then all other relatives. You must submit documents for inheritance within 6 months after death.

Parallel expenses

If a deceased person left a mortgage, then along with the housing, the applicants inherit the debts of the testator. There are cases when the testator's debt is large and it is more profitable to refuse the inheritance.

It is also necessary to take into account taxation when selling property that has been owned for less than three years. For residents, the personal income tax amount will be 13% of the value of the property. You can reduce costs by submitting an application for a tax deduction to the Federal Tax Service.

Who doesn't pay state duty

Heirs who lived with the testator for at least 6 months may be exempt from paying tax. Tax is also not paid:

• Minors;
• Citizens with mental disorders;
• Heirs who accept property left by deceased relatives during the performance of public duties;
• Subjects who inherited bank deposits, payments under personal insurance contracts, or copyrights.

A 50% discount on notary services is given to disabled people of groups 1 and 2. The final calculation is made based on expert assessment.

Right to property deduction

If three years have not passed, then citizens who lived in Russia for 183 days or more during the year of sale of living space must pay 13% income tax. The right to reduce income belongs to persons who have an apartment in shared ownership and sold it under a single agreement. The deduction will be distributed proportionally based on the share.

Source: https://estatelegal.ru/nasledovanie/nalog-na-kvartiru-po-zaveshhaniyu/

What is the tax when entering, receiving an inheritance under a will and without a will - Tax on entering into an inheritance of an apartment, land, real estate

Home » Inheritance » Tax on inheritance

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Part 3 of Federal Law No. 156 “Civil Code of the Russian Federation” dated November 26, 2001. (hereinafter referred to as the Civil Code of the Russian Federation) defines the basic rules and principles of succession. There are two ways to enter into an inheritance after the death of a relative: by will or by law.

In the first case, the inheritance mass is distributed in whole or in part according to the will of the deceased.

In the second, property is inherited depending on the degree of close relationship with the deceased, since the testator did not make a will during his lifetime.

Is property received by inheritance taxed?

Relatives often ask whether it is necessary to pay tax on inheritance from close relatives, and what its amount is. In July 2005, Federal Law No. 78 amended the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), according to which this tax was abolished. The amendment was fixed in paragraph 18 of Art. 217 of the Tax Code, and from that moment on, the following types of inherited property were excluded from the tax base:

• for real estate;
• to the ground;
• for transport;
• to bank deposits.

Clause 18 of Art. 217 of the Tax Code of the Russian Federation also defined cases when inherited property tax is levied on legal successors:

• remuneration to authors of scientific and literary works;
• payment for writing works of art;
• patents for inventions and industrial designs (models).

Such an inheritance is included by law in the personal income tax (personal income tax) tax base and is taxed at the rate in effect at the time of inheritance. In 2020, personal income tax is 13%.

Is inheritance from a will subject to tax?

The owner of the property can dispose of acquired valuables in advance, dividing them among relatives, leaving everything to one person, strangers or organization. Then the heir enters into inheritance rights in accordance with the will.

The basic requirements for document execution are the presence of certification by a notary; when staying in another state - by the consulate of the Russian Federation.

In exceptional cases, it can be certified by another person: the head physician of a city hospital, the director of a nursing home, the captain of a ship, the head of an Arctic station, the commander of a military unit, the head of a prison, and subsequently certified by a notary at the place of residence of the owner of the valuables.

Property received under a will is not subject to tax. This is stipulated by Art. 217 Tax Code of the Russian Federation. The law states that if the heir received income in cash or property, no tax is paid. The exception is income in the form of permanent payments for copyrights or a patent for an invention, which were inherited.

What is the amount of inheritance tax?

Tax is not levied on property inherited without a will, but a mandatory payment is its component - a state duty or fee. Unlike a tax, it is one-time in nature and is not paid free of charge, but for the completion of a legally significant action. Thus, the tax upon entering into inheritance rights means precisely the state duty.

Tax amount without a will

The state duty consists of two parts:

• for performing notarial acts - paid by the successor when contacting a notary and drawing up primary documents regarding the opening of inheritance proceedings;
• for issuing a certificate of inheritance.

The amount of state duty is calculated individually and depends on several factors: which line of heirs the relative belongs to, what is the value of the property.

According to Art. 333.24 of the Tax Code of the Russian Federation in 2020, the amount of the notary payment (GP for inheritance proceedings) is:

• certification of a completed will – 100 rubles;
• opening and reading of a closed will – 300 rubles;
• measures to inventory and protect the hereditary mass (property) – 600 rubles.

If, in order to perform notarial acts, a notary is forced to travel to the client’s territory, then, according to Article 333.25, the amount of GP to be paid must be increased by 1.5 times.

The amount of the state fee for obtaining a certificate of inheritance is reviewed annually.

If the inheritance is received without a will, that is, by law, the percentage of GP in 2020 is equal to:

1. For close relatives (sons or daughters, surviving spouse, parents), brothers and sisters (siblings and step-children) – 0.3% of the value of the property, maximum 100 thousand rubles.
2. For other relatives - 0.6% of the value of the property, maximum 1 million rubles.

Tax amount according to will

The amount of state duty when receiving an inheritance under a will does not differ from the amount required to be paid when inheriting by law. Notary services (fixed amount) and a percentage of the value of property assets are subject to payment: for heirs of 1st and 2nd stages - 0.3% of the value of the property, but within 100 thousand rubles, for other stages - 0.6% within 1 million rub.

If there are several successors, then the state duty must be paid by each of them. Payment details are provided by the notary. The payment is made in cash at the bank's cash desk or by bank transfer before notarial acts are completed.

Inheritance tax for close relatives must be paid within 6 months from the date of opening of inheritance proceedings. If payment deadlines are missed for a good reason, you must apply to the court with an application for reinstatement and indicating the reasons for the delay.

Taxes upon inheritance of real estate

If real estate is subject to inheritance, the heir will incur additional costs associated with registering the property. The amount of the fee is specified in Art. 333.33 Tax Code of the Russian Federation.

In general cases, the amount charged from individuals for registering rights to real estate is 2 thousand rubles, from legal entities - 22 thousand rubles. However there are exceptions:

• when registering ownership of an inherited land plot intended for the construction of housing or outbuildings, or running a dacha farm, the payment will be 350 rubles;
• when registering the right to part of agricultural land, the fee is 100 rubles;
• if the inherited real estate is part of a mutual investment fund, registering ownership rights to it will cost 22 thousand rubles;
• registration of the right to a share of the common part of real estate in an apartment building will cost 200 rubles;
• if state registration of a mortgage is necessary, the fee for individuals will be 1 thousand rubles, for legal entities - 4 thousand rubles;
• if it is necessary to change the content of the shared construction agreement due to a change in the party to the agreement, the payment amount will be 350 rubles.

Tax upon inheriting a house or apartment

The property tax obligatory for payment by the heir of an apartment or house is a local tax (Article 399 of the Tax Code of the Russian Federation). It is collected from the owners of any premises and structures. The common property of an apartment building is not subject to taxation: storage rooms, attics, ventilation shafts, adjacent areas or structures, etc.

Tax rates are established by municipal authorities (Article 406 of the Tax Code of the Russian Federation).

The tax base is the cadastral value of an apartment minus the cost of 20 m2 of its area, and for a house - minus 50 m2 of its area.

Preferential categories include disabled people of groups 1, 2 and childhood, WWII participants, pensioners and other persons, the circle of whom is outlined in Art. 407 Tax Code of the Russian Federation.

Tax upon inheriting land

If a land plot is inherited, tax payment is mandatory.

Payers are not only land owners, but also persons whose land is in constant use, except for tenants and people using the land free of charge.

Land is not subject to tax:

• withdrawn or restricted in circulation;
• belonging to forestry;
• being the common property fund of an apartment building.

Payment of land tax is carried out once a year.

The tax base is determined based on the data recorded in the state cadastre and documents on the right to real estate.

Tax rates vary depending on the nature of use of the land plot or category of land (Article 394 of the Tax Code of the Russian Federation).

Tax on the sale of real estate received by inheritance

Often, when a heir receives real estate by inheritance, he wants to sell it. Income tax is only levied under certain circumstances. It depends on how long the person has owned the property.

From January 1, 2016, the sale of property that has been owned for less than 5 years is taxable. An exception is real estate, the ownership of which arose before January 1, 2016, received by inheritance, as a result of privatization, under a lifelong maintenance agreement or gift. For these categories, tax exemption on the sale of property is 3 years.

How to correctly determine the period of ownership of property? According to generally accepted rules, property is recognized as property upon registration of the right to ownership and is terminated from the date of entry into the state register of information about the transfer of ownership to another person.

In the case of inheritance of property, when the relevant documents are drawn up, the start of the period of ownership is the moment of death of the testator.

Example. The owner of the apartment died in 2010. The ownership of the property was registered by the heir in 2016. When selling the apartment in 2020, the heir was exempt from paying tax on the income received, since 7 years had passed since the owner’s death.

The personal income tax rate for the sale of real estate before the expiration of 3 years is 13% if a person lives in Russia for more than 183 days in the year in which the apartment was sold. Otherwise, the tax rate will be 30%.

When selling real estate or part of it, the heir can count on a property deduction, which has some features:

• the deduction applies to property owned for less than 3 years;
• the deduction amount cannot be more than 1 million rubles;
• making a deduction is possible only if a document is submitted to the tax authority - a tax return, which reflects the amount received as a result of the sale of real estate;
• the right to a property deduction is granted one-time;
• if the inheritance belongs to several owners, the deduction amount is distributed between them proportionally (in the case of shared ownership) or by agreement.

Example. The sisters inherited an apartment, which was divided in half between them. After 2 years, the apartment was sold for 2.5 million rubles.

By filing a tax return with the specified amount, they claimed the right to a property deduction. Each of the sisters received an income of 1.25 million rubles, and the property deduction amounted to 500 thousand rubles.

The amount of tax levied on each of the sisters was 97,500 rubles. (Calculation: (1,250,000 – 500,000) x 0.13).

The income declaration must be submitted no later than April 30 after the expired tax period in paper form independently, through a notary with a power of attorney, by registered mail or in electronic form with a digital signature.

The heir transfers the collection amount to the budget at the place of residence before July 15 of the year following the year of receipt of income.

If the amount of income after the sale of real estate is less than the deduction amount, the tax is 0. Filing a declaration is required.

The fine for late submission of documents to the tax authorities is from 1000 rubles.

Tax upon inheriting a car

The death of the car owner is the reason for opening an inheritance for the vehicle. In this case, all powers of attorney previously issued to him become invalid. The heir submits documents to receive this property by law or will and acquires ownership, and after completing the relevant documents has the opportunity to dispose of it.

When contacting a notary, the car is assessed. The amount to be paid for the issuance of a certificate of inheritance of property is determined. It is calculated as a percentage of the cost: 0.3% for heirs 1, 2 and 0.6% for other queues, respectively.

When inheriting a vehicle, the heir is required to pay transport tax. Its rate depends on the technical parameters of the car.

Payment of the fee is made at the location of the vehicle until October 1 of the year following the end of the tax period. Typically, the owner receives a notice to pay tax.

When selling a car, as in the case of selling real estate, personal income tax will be 13% of the income. The deduction amount is 250 thousand rubles.

Who is exempt from tax?

Not all categories of citizens must pay state fees. Article 333.35 of the Tax Code of the Russian Federation identifies preferential groups of persons who are exempt from paying GP partially or in full. At the moment, the right to a benefit is given if you have a certificate confirming your affiliation with:

• disabled people of the first and second groups (benefit of 50% of the state duty rate on the date of payment);
• participants in hostilities;
• Heroes of the USSR or Heroes of the Russian Federation;
• Knights of the Order of Glory.

Also according to Art. 333.38 of the Tax Code of the Russian Federation, individuals are exempt from tax when issuing a certificate of inheritance:

1. Real estate (a relative who lived with the deceased in the same apartment or house before and after his death does not pay).
2. Property of victims of political repression and persons killed in the performance of civic duty or official duties.
3. Amounts of compensation under insurance contracts, pensions, salaries.

Preferential categories also include persons:

• Underage;
• Declared incompetent.

Entering into inheritance is not a cheap procedure. Especially if, in addition to assets, relatives also accept posthumous debts. Practicing lawyers of the site ros-nasledstvo.ru know the “weak points” in the law that will allow:

• save money on conducting an independent property assessment;
• reduce the state fee for obtaining a notarial certificate;
• resolve any controversial issues between relatives.

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Source: https://ros-nasledstvo.ru/nalogi-na-vstuplenie-v-nasledstvo-posle-smerti/