When buying an apartment

few years ago, when buying an apartment, the buyer had to report the origin of its funds.Now all obligations to pay tax on the sale went to the seller, in fact, he received great benefit from the sales transaction.Buyer apartment tax on real estate acquisition does not pay.The only case where the new owner still has to pay tax on the purchase of housing - apartments for obtaining a deed of gift.


When making a donation of real property there is a definite procedure for the payment of taxes.If you draw up the deed, ieyou get right to the apartment and become its new legal
owner, you have to pay a tax of 13% of the appraised value of the property.Estimated value of the difference between the cadastral value of the apartment (ie market price) and a million rubles.The evaluation of the cadastral value is generally carried out by specially invited experts from PIBA or BTI.Why millions?The fact that the apartment cost less than one million rubles, are not subject to taxation.So, get on the donation apartment worth 1.2 million rubles, you have to pay a tax of 13% from 200 thousand (26 thousand).The exception is the case when you are a close relative darivshemu.In these circumstances, or if you are going to enter into an inheritance, do not need to pay taxes.

The latest news from the Ministry of

In recent years, increasingly began to occur cases of "fake" transactions.For example, prescribed in the contract price of the apartment 999 thousand rubles, or any amount less than one million rubles.Her pay officially, and the rest of the price - cash "on hand."In this case, the seller will avoid paying the tax, the buyer risks losing the apartment you like, becausethe deal is not valid and, upon detection of the fact of her "fictitious", shall be canceled.In this regard, the Federal Tax Service has proposed to shift the payment of taxes to buyers: if the sale price of the apartment is less than 70% of the cadastral, the buyer will be obliged to pay tax on the purchase of property.Fortunately for consumers, this issue is still under discussion.So you can breathe easy and arrange a new apartment, without having to worry about taxes.