Selling an apartment after inheritance tax. How is the sale of an apartment received by inheritance carried out? Title insurance - additional protection

The most frequently asked question from a notary: “I inherited an apartment, when can I sell it?” Indeed, when can you sell an apartment after inheriting?

According to the law of the Russian Federation (Civil Code Article 1111), a citizen becomes the owner of inherited housing from the moment of the death of the former owner of the apartment (testator).

Civil Code of the Russian Federation Article 1111. Grounds for inheritance

1. Inheritance is carried out by will and by law.
2. Inheritance by law takes place when and insofar as it is not changed by a will, as well as in other cases established by this Code.

Even if the heir has not yet completed the inheritance and has not registered his rights to own the property, in any case he becomes the owner.

Otherwise, from whom will the state collect payments for utilities and other payments for the apartment during the registration of inheritance and inheritance procedures?

But in fact, the heir enters into full rights of ownership of the housing and can dispose of the received property only from the moment of legal registration of the owner’s title.

Only then does a citizen have the right to sell the acquired living space and look for buyers. This document (certificate of ownership) is issued by Rosreestr.

Typically, the entire procedure for registering inherited real estate takes an average of 6 months.

So, according to the law, the inherited person has the right to dispose of the apartment by inheritance and sell it already six months after the death of the former owner of the living space? Not so simple. The Civil Code provides for a statute of limitations (Civil Code of the Russian Federation, Article 196).

Civil Code of the Russian Federation Article 196. General limitation period

1. The general limitation period is three years from the date determined in accordance with Article 200 of this Code.
2. The limitation period cannot exceed ten years from the date of violation of the right for the protection of which this period is established, with the exception of cases established by Federal Law of March 6, 2006 N 35-FZ “On Countering Terrorism”.

So, how long after entering into an inheritance can you sell an apartment? For another three subsequent years (and if the apartment was inherited from January 2016 - five years) from the date of registration of rights to the inherited apartment, the property of the inherited person is contestable.

This time is given for the possible appearance of other heirs with more significant claims to the apartment and with a desire to challenge the inheritance.

IMPORTANT! The three-year (or five-year) countdown begins from the moment when a new person applying for living space learned of a violation of his own rights (Civil Code of the Russian Federation, Article 200, paragraph 1).

Civil Code of the Russian Federation Article 200. Beginning of the limitation period

1. Unless otherwise established by law, the limitation period begins from the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right.

This period can be extended or shortened (it all depends on the specific situation). Thus, if you received an apartment by inheritance, then selling it before 3 years is extremely difficult. But it is possible.

The question of whether it is possible to sell an apartment received as an inheritance less than 3 years ago has been sorted out. Let's talk about how to do this.

Early sale

If an apartment was inherited, when can it be legally sold?

The sale of an apartment after inheritance that has been owned for less than 3 years is permitted by law.

But then the lucky seller-heir will need to pay income tax after a successful transaction.

ATTENTION! According to new changes in the legislation of the Russian Federation, from January 1, 2016, you will have to pay a tax amounting to 13% of the transaction amount if you sell living space before the expiration of the property ownership period of 5 years (after the heir receives the right of legal ownership).

But if the new owner sells the received apartment after the end of the officially established period, he will be exempt from paying tax (Tax Code of the Russian Federation, Article 217, clause 17.1).

Tax Code of the Russian Federation Article 217. Income not subject to taxation (exempt from taxation)

17.1) income received by individuals who are tax residents of the Russian Federation for the corresponding tax period:

• from the sale of real estate objects, as well as shares in the said property, taking into account the specifics established by Article 217.1 of this Code;
• from the sale of other property that was owned by the taxpayer for three years or more.

The provisions of this paragraph do not apply to income received by individuals from the sale of securities, as well as to income received by individuals from the sale of property directly used in business activities.

ADVICE. Before selling an apartment by inheritance less than 3 years of ownership and paying tax, be sure to make sure that there are no other heirs (or arm yourself with consent from such persons to the transaction and a promise not to lay claim to the property).

Also check the living space for “cleanliness” in terms of credit, collateral and other financial obligations, so that the sale of an apartment received by inheritance less than 3 years ago does not lead to many other legal problems.

Avoiding pitfalls

Knowing how long it takes to sell an apartment after inheriting, you can avoid many troubles.

So, in order to quickly sell the inherited living space, you should register full ownership of the property as soon as possible.

Action plan:

We go to the notary. After taking ownership of the inherited apartment (from the time of the death of the testator), you must come to the notary's office to obtain a certificate of ownership of real estate.

The notary will require the following package of documents:

1. Death certificate (original and photocopy of the document). They receive it at the registry office upon presentation of a death certificate and a medical report.
2. The will of the inherited person confirming the rights to real estate.
3. An application that is drawn up at the time of contacting a notary on the spot. This document allows you to legitimize official rights to inherited living space.
4. A document confirming the last registered place of residence of the deceased. The certificate is issued by the housing department or management company.
5. Certificate of deregistration of the former owner of the property. They issue it at the passport office. The notary does not always require this document, but you should get it just in case.
6. A document confirming the presence of family ties between the heir and the deceased person (marriage certificate, birth certificate).
7. Will (if you have one).

If you don’t have time to collect documents and go to the notary’s office, you can use a guarantor. A power of attorney is issued to the authorized person to carry out such actions (the document is certified by a notary).

IMPORTANT! The faster the necessary documents are collected, the easier the inheritance registration procedure will be.

If six months have elapsed and the person has not had time to declare his inherited rights, this period is extended by court decision. The inherited person should also remember that along with the real estate, he also inherits the debts of the deceased (loans, mortgages, other loans).

ATTENTION! Without full repayment of all debts, it will be impossible to sell real estate that has been inherited! And here it does not matter that the apartment has been inherited for less than 3 years or more.

Let's go to Rosreestr. In this state chamber, the heir must obtain a document confirming ownership.

Before you go for the coveted paper, arm yourself with the following documents:

1. Certificate and registration of the inherited living space for cadastral registration (if this has not been done previously).
2. Passport of the inherited person.
3. Application for registration of property rights of the heir (to be filled out in Rosreest immediately upon presentation of all collected documents).
4. Receipt for payment of the mandatory duty (its amount is 2000 rubles).
5. Certificate confirming the right of ownership of inherited property (the document is issued by a notary).

Income tax on the sale of living space

When an heir decides to sell an apartment inherited for less than 3 years in ownership, he should prepare to pay income tax (Civil Code of the Russian Federation, Article 558). This amount is levied according to generally accepted tax principles applicable to individuals.

Civil Code of the Russian Federation Article 558. Features of the sale of residential premises

1. An essential condition of the contract for the sale of a residential building, apartment, part of a residential building or apartment in which persons live who, in accordance with the “law,” retain the right to use this residential premises after its acquisition by the buyer, is a list of these persons indicating their rights to use the residential premises being sold .
2. A contract for the sale of a residential building, apartment, part of a residential building or apartment is subject to state registration and is considered concluded from the moment of such registration.
3. The specifics of the purchase and sale of residential premises that meet the conditions for classification as economy class housing established by the authorized federal executive body are determined by law.

To pay the tax to the heir after completing the transaction, you need to come to the tax office as quickly as possible and submit a declaration in Form 3 Personal Income Tax (order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ 7-11/671).

Tax calculation when selling an apartment by inheritance for less than 3 years in ownership is made in accordance with Article 220 of the Tax Code of the Russian Federation (clause 2), which says:

1. The tax is calculated on the amount of the sale transaction exceeding 1 million rubles. In fact, the state provides the heir with a preferential deduction of one million rubles.
2. The tax on the sale of an apartment by inheritance less than 3 years of ownership for Russian citizens is 13%, and for citizens of other states 30%.

Tax Code of the Russian Federation Article 220. Property tax deductions

2) property tax deduction in the amount of the redemption value of the land plot and (or) other real estate located on it, received by the taxpayer in cash or in kind, in the event of seizure of the specified property for state or municipal needs.

How to calculate the tax amount? For example, an apartment that was inherited for less than 3 years was sold for 3,500,000 rubles. The amount of RUB 2,500,000 is subject to taxation. We calculate 13% from this amount and get 325,000 rubles. This is the amount that must be paid after the transaction is completed.

IMPORTANT! The right to a tax deduction of 1,000,000 rubles. given to a citizen only once.

Who can not pay?

Now you know how long after inheriting you can sell your apartment and pay tax.

And also how long it takes to sell an apartment by inheritance and pay tax.

But there are some exceptions to the rules.

Income tax on the amount of sale of inherited living space is not charged under two conditions:

1. If the property has been owned for more than 3 years (more than 5 years since 2016).
2. If the living space was purchased for an amount of less than a million rubles (this is possible when purchasing a share or a room in an apartment).

• disabled children;
• people of retirement age;
• persons with disabilities of groups 1 and 2.

In order to be legally exempt from paying income tax when selling an apartment by inheritance that has been owned for less than 3 years, you must go to the NI and write an application.

Documents confirming the preferential category of citizens must be attached to the application.

Therefore, to conduct such transactions, it is better to involve a professional lawyer with experience in working with inherited real estate. You now know everything about what to do if you inherited an apartment and when you can sell it.

When can you sell an apartment received as an inheritance? This is a very common question that arises among citizens who become unexpected owners of any real estate.

Since such events do not occur in the lives of heirs every day, it is quite natural that there are significant gaps in knowledge on this topic. Let's try to fill them with useful information. 🙂

People who receive housing from their relatives often face problems related to the fact that they need to pay tax on the sale of an apartment received as an inheritance. After all, when selling, you don’t want to pay for something that you yourself got for free.

Most people know that there is no need to pay, and they are partly right. However, when a person intends to sell real estate that was inherited from a relative or as a gift, he is obliged to pay personal income tax in the amount of 13% of the value. Why is that? The point is that the citizen receives income after the transaction. And each such profit is subject to state personal income tax by law.

But there are some peculiarities here that every owner should be aware of in order to understand in what cases inheritance is taxed upon sale. Well, in order to minimize possible contributions to the state treasury.

First of all, a transaction to inherit property must be legally formalized, that is, the new owner must have in his hands all the papers confirming his ownership of the new property.

When selling inherited living space, each owner collects a package of documents, which includes:

1. Ownership. The sale of real estate is carried out only after registration of a certificate of ownership, otherwise the sale is impossible.
2. A certificate that confirms the right to inheritance.
3. Permission to sell from a spouse if the marriage contract stipulates that any inheritance is joint property. If there is no marriage contract, then this permission is not needed.
4. Also, if the area is distributed among several people, a formal agreement of all owners for the sale is required. Such permission can be made at any notary office.
5. Apartment purchase agreement.
6. An extract from the house register showing who is registered in this apartment.

Accordingly, the answer to the question: “When can I sell an apartment received as an inheritance?” All the above documents will be available.

The sale of a house or apartment inherited is carried out only by the owner.

Now let's talk about when is the most profitable time to sell an inherited home.

Proper sale of an apartment

We count the tenure

Current taxation provides for a number of tax deductions that can reduce the amount of income tax in a monetary transaction. One of these benefits is the period of ownership of a residential property.

If the property has been owned for more than three years, then there is no need to pay taxes when selling. Otherwise, if this property was owned for up to 3 years, then personal income tax will have to be paid from the total amount of the sale of real estate received as a gift or by will.

How to calculate the period of ownership of an inheritance? You need to remember that three years are not calendar years. Previously, when registering property, for example, in September, the accounting year began only on the first of January. Now, three years equal thirty-six months, which run continuously from the moment of death of the person who bequeathed the property.

Example. Let a certain Petr Ivanov receive real estate under a will from a relative in September 2018, that is, this month he executed all the ownership documents for himself. But the death of the former owner occurred in May 2018. According to the new rules, the countdown of 3 years will begin in May. Thus, in June 2021, Petr Ivanov will be able to sell this apartment completely calmly, without paying any tax legally.

We apply additional benefits

The sale of an inheritance that has been owned for less than 3 years is subject to mandatory personal income tax, which currently amounts to thirteen percent.

But when using a tax deduction, the amount payable may be calculated differently. The percentage will remain the same, but the amount for which the apartment is sold can be reduced by 1 million rubles.

Example. The same Pyotr Ivanov wanted to sell his inherited home for 5 million rubles. If three years have not passed since the death of the testator, then Peter will be required to pay personal income tax in the amount of 13% of the sale amount reduced by 1,000,000 rubles. The tax turns out to be 520,000 rubles. = (5 million - 1 million) * 13%.

But if the amount of the sale of housing is less than or equal to one million rubles, then the person who sells the inherited apartment will not pay tax, since taxation is not provided for in this case.

However, if Peter sells property with a period of ownership of less than 3 years, he is obliged to draw up a tax return 3-NDFL and take it to the tax office. Even if the tax payable turns out to be equal to 0.

But the easiest way for Peter is to wait 3 years from the date of death of the testator and sell the apartment without any taxation. Then there will be no need to submit a declaration to the tax authority.

Persons who may not pay tax

There is information on the Internet that tax on the sale of an inherited apartment may not be paid if it has been owned for less than three years by persons falling into the following categories:

• disabled people of the first and second groups;
• disabled from birth;
• pensioners.

And it is concluded that all of the above people are not required to pay tax when selling inherited property.

However, there is no documentary evidence of this: neither in the tax code, nor in explanatory letters. Therefore, you should not trust this information, although you really want to.

All official documents indicate that when inheriting property, a preferential period of tax-free ownership is provided for 3 years. This applies both to real estate acquired before 2016 and after.

And regardless of whether the seller is disabled, retired or a working citizen, he must report to the tax office and pay tax on a general basis.

Important! When selling an apartment under a will, do not forget to apply the standard exemption of 1 million rubles in order to reduce the tax base.

Possible problems

If an apartment is sold by inheritance, and tax is not paid on the sale, then some troubles are possible, for example:

• in accordance with the legislation of the Russian Federation, for non-payment of taxes on a particularly large scale, a fine of one hundred to three hundred thousand rubles is expected, and the fine can also be equal to the cost of the apartment;
• a fine is also possible if you fail to submit a sales declaration to the tax authority on time; in this case, the fine is equal to 5% of the tax amount.

Negative consequences are also possible when the home has already been completely sold, taxes have been paid, documents have been drawn up, but other heirs arise who lay claim to the property. This problem is resolved either personally or in court.

To avoid such situations, it is necessary to carefully study all documents before selling and make sure that there are no additional heirs. And if they do exist, make sure you have the appropriate permission.

If a person does not understand such issues at all or does not have time for this, then it is better to ask for help from a professional lawyer who will help with collecting the necessary documents and with.

Conclusion

Thus, selling property that was received under a will is not so difficult. Of course, you will have to go to government agencies to get various certificates, visit a notary and a tax inspector.

Let's summarize the above. When selling you must:

1. Collect the package of documents indicated above.
2. After completing the transaction, draw up a tax return in which you indicate the amount of tax calculated from the cost of selling the home.
3. Go to the tax office and submit a 3-NDFL declaration.
4. If you have to pay tax, you need to get a receipt from the tax inspector and pay the specified amount.

There is no need to delay filing the declaration, but there is also no need to rush. 3-NDFL forms are submitted to the tax office at the beginning of the calendar year following the one in which the property purchase and sale transaction was completed. This will need to be done before April 30.

Example. Let our Petr Ivanov sell the inherited share in the apartment on January 15, 2019. In this case, he can not worry about anything for a whole year. However, before April 30, 2020, he needs to remember to report to the tax office that he sold part of his property and received income.

Buying an inherited apartment is the most dangerous transaction for the buyer. Never forget: theoretically, a “forgotten” relative can always show up. But what to do when there is no other purchase option or the apartment really deserves due attention?
In this article I will talk about how to correctly buy an apartment from an heir and how to protect yourself from possible problems.

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○ Main features of buying a home.

There are several important nuances that are useful for every purchaser of an inherited apartment to know about.

1. The apartment must belong to the seller by right of ownership. It is possible to register real estate as a property only after six months have passed from the date of death of the testator, having received the appropriate certificate from a notary. After this, the housing is registered in the Unified State Register of Real Estate.
What's the first thing a buyer needs to do? Find out the date of death of the testator, request from the seller a certificate of the right to inheritance and an extract from the Unified State Register. You can also contact the notary who handled the inheritance case and ask if there are other applicants for the property and whether there have been refusals to inherit housing from other heirs.
2. If a share in an apartment is purchased, then the buyer, before selling it to you, must offer a deal to the co-owners (Article 250 of the Civil Code of the Russian Federation).
Request written refusals from the seller to refuse the purchase, otherwise the contract may be contested. If there are no written refusals from the co-owners, the heir can prove the fact of notification by presenting a copy of the sent letter and notification of its delivery (more than a month must pass from the date of notification - only in this case the seller receives the right to alienate his share to another person).
3. If there are several heirs to the apartment, each of them acts as a seller and signs the agreement personally. Do not believe people who claim that the absence of one of your relatives will not hurt. It will hurt - heirs are always announced at the most inconvenient moment.
Citizens have the right to transfer their powers to carry out transactions to other persons.
What should the buyer do? Check for notarized powers of attorney from the heirs selling the apartment. Pay attention to the list of powers granted - the representative must have the right to carry out real estate transactions on behalf of the principal.
4. Ownership rights are registered in Rosreestr. The cost of the government service is 2,000 rubles (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation).

○ Purchasing an apartment that was inherited.

The transaction is concluded taking into account the above-described nuances by concluding a written agreement. Before drawing up the document, make sure that the seller has the necessary documents for the apartment.

✔ What documents are needed

To conclude a deal you need:

• Passports of the parties.
• A title document for real estate (in our case, it is a certificate of inheritance issued by a notary).
• Extract from the Unified State Register of Real Estate (if the apartment was registered before mid-2016 - certificate of ownership).
• A technical passport is needed if the apartment is not registered in the cadastral register (you can find out about this on the Rosreestr website in the “Reference Information” section; you can order the document from the BTI).

The buyer also has the right to request additional documents. For example, a certificate from the Housing Office about the absence of debt, an extract from the house register about registered persons, permission for redevelopment, refusals of other persons from inherited property. But this documentation will not be required when re-registering property rights with the Unified State Register of Real Estate; it is needed for additional reinsurance of the buyer.

✔ How to draw up an agreement

The document is drawn up in simple written form and submitted along with other documents to Rosreestr. The essential conditions are:

• Subject of the agreement.
• Price.
• List of citizens living in the apartment.

These conditions must be written down; without them, the contract will be considered invalid. Additional conditions are specified at the discretion of the parties. Since the transaction is considered risky, it is advisable to specify the following as additional conditions:

• The provision that the seller guarantees the absence of other heirs (this phrase can work to your advantage if relatives suddenly show up).
• The procedure for terminating a contract in the event of a significant change in circumstances (Article 451 of the Civil Code provides for this possibility).
• Settlement of disputes.

It is not necessary to have the transaction certified by a notary, but in the case of purchasing an inherited apartment, it will not hurt.

○ What problems might arise?

In fact, many problems can arise. Before buying an apartment from an heir, it is strongly recommended to study the history of the property and the nuances of purchasing inherited housing.
Do not forget that not only you, but also the heirs themselves can be deceived, for example, by forging a will. Check all documents very carefully, be interested in the details. This will save you from possible problems. The most common problems are as follows.

✔ Other heirs have appeared

If other persons appear claiming the property, there is a high risk that they will sue it. Therefore, it is worth taking care of getting your money back in a timely manner.
Of course, the seller is unlikely to agree to return the money. Most likely, you will need to go to court.
If the seller knew about the presence of other heirs, Art. 179 Civil Code of the Russian Federation:

“A transaction made under the influence of deception may be declared invalid by the court at the request of the victim.
Deliberate silence about circumstances that a person should have reported with the conscientiousness required of him by the terms of the transaction is also considered deception.”

If the seller did not know about the presence of other heirs, Art. 451 Civil Code of the Russian Federation:

“A significant change in the circumstances from which the parties proceeded when concluding the contract is the basis for its modification or termination, unless otherwise provided for by the contract or follows from its essence.
A change in circumstances is considered significant when they have changed so much that, if the parties could have reasonably foreseen it, the contract would not have been concluded by them at all or would have been concluded on significantly different terms.”

In both cases, the buyer must return the money. In what order and quantity, the court decides. In the first case, the applicant also has the right to reimbursement of costs incurred as a result of the conclusion of the transaction.
If the heirs managed to challenge the sale and purchase transaction, the money can be returned on the basis of Art. 461 Civil Code of the Russian Federation:

“When goods are withdrawn from the buyer by third parties on grounds that arose before the execution of the sales contract, the seller is obliged to compensate the buyer for losses incurred unless he proves that the buyer knew or should have known about the existence of these grounds.”

✔ Purchase and sale documents were completed incorrectly

If errors were identified after all registration procedures, the fact of the transaction can be proven on the basis of an Extract from the Unified State Register of Real Estate. The transaction can be declared invalid through the court.
Proof of the transfer of money to the seller will be the corresponding bank document or receipt of acceptance of the advance payment. Evidence of the transaction also includes correspondence with the seller, witness statements and documents in hand indicating the sincerity of your intentions.
If, under the guise of one transaction, another was actually completed, also go to court. A transaction carried out in fact is recognized as a sham. The court will oblige the parties to conduct a purchase and sale transaction in accordance with all the rules of the Civil Code of the Russian Federation (clause 87 of the Resolution of the Plenum of the Supreme Court of Ukraine No. 25 of June 23, 2015).

✔ The seller offers to “save” on taxes

Very often, sellers offer to lower the true price of an apartment. This is due to the fact that income received from the apartment being sold is subject to income tax if the property was in the ownership of the heir for less than three years (clause 3 of Article 217 of the Tax Code of the Russian Federation).
The amount comes out to be quite large, so think for yourself, there would be no need to rush to sell such an apartment to the heir. Therefore, such transactions look initially suspicious; check everything doubly carefully and do not agree to a price reduction.
If the legality of the transaction is disputed, the buyer will be able to return the money within the amount specified in the contract. It is almost impossible to prove that more money was actually transferred.

○ How to avoid problems?

Fraud in the sale of an inherited apartment is very common. Several tips on purchasing such real estate have already been given above (see “Main features of the purchase”). A few more very important points.

✔ Checking the seller’s documents

1. Check the seller’s passport and check with the registration authority whether the document is listed as lost.
2. Check the seller's capacity. You should contact a drug treatment and psychoneurological clinic, or at least ask the citizen to present a driver’s license.
3. Ask the seller to show the decedent's death certificate and title to the property. Check the details of all documents.

✔ Checking the rights of third parties

Find out on what basis the seller received the apartment.
If the property was received by will, we check:

• The presence of a testamentary refusal or other encumbrance.
• The presence of “forgotten” relatives who are applicants for an obligatory share in the inheritance (these are disabled people, children, disabled relatives of the deceased - you can find out about them from a notary, through the registry office, archives, and, ultimately, from neighbors).

If there are relatives and other claimants to the property, it is better to refuse the transaction immediately.
If the property was acquired legally, you need to check:

• The presence of heirs in the same line as the seller (check with him or a notary, check the ownership with an extract from the Unified State Register of Real Estate).
• The presence of refusals of inheritance.

If there are refusals or there are no other relatives, everything is in order.
You should also check with the seller about the presence of a spouse. Usually there is only one owner of inherited property, but the marriage contract may stipulate otherwise. Make sure to obtain the seller's spouse's consent to the transaction.

✔ Do not agree to fraud

Even if it happens that you fall into the hands of a fraudster, the transaction can be declared invalid on the basis of Art. 179 of the Civil Code of the Russian Federation. To prove your rights to return the money, you will need to prove to the court that there were no illegal actions on your part.
A transaction with an inherited apartment is already risky, do not break the law.

When the intention to sell inherited housing arises, citizens ask questions: when can they sell an apartment after entering into an inheritance, do they need permission and any special documents for this, and do they need to pay tax? When purchasing inherited property, you also need to study the subject matter - after all, such real estate objects differ from others by the risk of disputes with claimants to the things of the deceased. A detailed analysis of the topic is given in the article.

How long can it take to sell an apartment after inheriting?

The current Russian legislation has 2 terms for linking property to the recipient of the inheritance. Each of them is determined by legal and economic goals.

Thus, in the interests of the fiscal system, the date of receipt of the deceased’s belongings is the day of its discovery. And in accordance with the Civil Code of Russia, the opening day is the day of the person’s death.

If the exact day of death is unknown, then the date is set by the court - this may be:

• date of discovery of the body,
• approximate date of death,
• date of recognition of a person as dead or missing with a high probability of death.

This period is necessary to continue paying tax payments. After all, fiscal payments, utility bills and other payments for the deceased’s property must be paid, and the process of entering into an inheritance can drag on for six months, a year or even more. It is necessary that budget revenues do not stop during this period. Therefore, “retroactively” for these purposes, the probable receivers are considered receivers for the liabilities of the deceased - they are charged taxes and housing and communal services payments, they pay debts and fulfill the obligations of the testator.

Before selling, you must register your property with Rosreestr.

But to sell such real estate you will have to go through all the stages up to registering ownership.

Immediately after receiving an extract from Rosreestr about the entry in the state real estate register of the new owner, you can sell the apartment in the usual manner.

However, in order to receive this extract, you will need to become a receiver.

How to get a certificate?

The official process begins from the moment the certificate of inheritance is received. This document is issued by a notary at the place of residence or stay of the deceased. In general, the entire path to the sale of inherited housing looks like this.

According to the will, heirs can be absolutely any individuals and legal entities, regardless of the degree of relationship. Accordingly, persons who are not listed in the testamentary document cannot claim a share in the property, except in rare exceptional cases. Also, the persons whom the deceased chose to transfer their belongings, if they are found unworthy, will not be able to enter into the process.

Exceptional persons are people who receive a share in the inheritance regardless of the information given in the will.

They are:

• children of the deceased under 18 years of age;
• disabled family members of the deceased.

How to get an apartment by will. If there is no will, then everything happens according to the standard scheme of succession of heirs.

Thus, the deceased’s valuables should first of all go to close relatives and family members. Family members include in-laws if they lived with the deceased and had a joint household with him.

Close relatives are relatives in descending and ascending lines:

• children,
• parents,
• grandchildren,
• grandmothers, grandfathers,
• adopted,
• as well as full and half brothers and sisters.

Family members are considered:

• spouse,
• stepson and stepdaughter,
• stepfather and stepmother, if they lived together and ran a single household with the deceased, i.e. living expenses and income were joint.

To obtain a certificate of right to inheritance, receivers accept the property of the deceased six months from the date of death or a court decision on death/recognition as deceased, etc. Why do they visit a notary at the place of registration?

The actual acceptance of the deceased's belongings is the taking over of the rights and responsibilities of the owner.

In the case of an apartment, the receiver takes over the property:

• by moving into housing,
• carrying out repairs,
• payment of fiscal property payments and utility payments, debts, etc.

The notary issues certificates to all legal heirs after the notary fee has been paid - its amount depends on the value of the property and the degree of relationship. Receivers who lived with the deceased at the same address and continue to live there after his death are exempt from paying the fee.

The received certificate serves as the basis for registration of property rights in Rosreestr, and if the living space is not included in the cadastral registration, then for registration in the cadastre.

To register an apartment for cadastral registration, you need to have a technical passport or plan in hand. If the deceased had such a document, it is important to clarify whether the written data corresponds to the real ones - after all, the deceased could have made or reconstructed things that are not reflected in the documentation.

In this case, the technical passport/plan will have to be updated - call cadastral engineers who will inspect the object and draw up a certified act for the production of technical documents. As a result, Rosreestr will issue an extract on the transfer of ownership.

After this, you can sell the apartment.

An important condition is that if the property has encumbrances or restrictions, for example, arrest, collateral for a loan, a rent recipient, then before the sale:

• encumbrances need to be removed;
• pay off all debts
• fulfill obligations.

Tax on the sale of an apartment received as an inheritance

The sale of real estate is subject to personal income tax. But is it necessary to pay in all cases? Is the heir exempt from the obligation to give the state 13% of the received living space in connection with its sale?

After all, such an apartment was received free of charge - under the authority of the receptionist, and it is impossible to show expenses for its acquisition, and 13% of the total sale amount is a rather large amount.

How can I avoid paying or reduce my payment?

Less than 3 years of ownership

In accordance with the Tax Code of Russia, if real estate was received before January 1, 2016 by inheritance, then upon its sale the seller is exempt from paying personal income tax, regardless of the length of time this apartment was in his ownership.

If he opened the property after January 1, 2016, then to be released he must fulfill a condition - the property must be owned for more than 3 years. Otherwise you will have to pay 13% of the proceeds.

For example, the receiver sold the property for 3,000,000 rubles. Personal income tax is 390,000 rubles. The amount is significant.

Is it possible by law to reduce or not pay taxes?

The best way not to pay personal income tax is to wait until the minimum period has expired and not sell housing that has been owned for less than 3 years.

Tax deduction

If the sale is urgently needed, then it is possible to reduce the tax base using a property deduction.

• Deduction- this is the amount by which the tax base can be reduced, i.e. subtracted from it.
• Base- this is the amount on which 13% is paid.

The size of the property deduction for all citizens is the same and, according to Article 220 of the Tax Code of Russia, is equal to 1,000,000 rubles.

Thus, when selling living space for 3,000,000 rubles, the base will be only 2,000,000 rubles, and the personal income tax amount will be 260,000 instead of 390,000.

Donation of a share

Another legal way to reduce the amount payable to the budget is to gift a share/shares to close relatives or family members. Gifts to such persons are not subject to taxes.

After such an operation, it is necessary to draw up separate purchase and sale agreements with the buyer - each shareholder enters into a deal with him to sell his share.

According to the explanations of the Ministry of Finance, a share sold under a separate agreement is recognized as a separate object for which a full property deduction is provided.

Example - the owner gave his child half of the apartment. Each entered into an agreement with the buyer, the cost of ½ of the object is 1,500,000 rubles. After using deductions, each tax base is equal to 500,000 rubles.

Personal income tax on each share: 500,000 * 13% = 65,000 rubles. As a result - 130,000 rubles.

But with this method, it is better to leave a gap between the transactions of donation and sale of shares, so that inspectors do not refuse to provide a deduction, citing the refusal as revealing the fact of tax evasion.

Risks of buying and selling an apartment received as an inheritance

Real estate transferred by inheritance has risks for both the buyer and the seller.

For the buyer

The buyer needs to carefully study the documents for housing and make sure that after the purchase no people will come to him claiming a share in the property mass of the deceased.

What documents need to be studied:

1. Extract from the Unified State Register of Real Estate;
2. Certificate of family composition - to find out who is registered in the property;
3. Archival extract from the house register - to find out who was ever registered in the property;
4. Technical plan;
5. Cadastral passport or universal extract from the Unified State Register of Real Estate. It is important to request a fresh statement from the seller - to see information about the presence or absence of encumbrances and restrictions;
6. Certificate of right to inheritance;
7. Registration documents;
8. Certificate from the personal account about the status of debts;
9. Certificates from psychiatric and drug treatment clinics (sometimes this is necessary to ensure the adequacy of the seller);
10. Permission to sell from a spouse - if the property is joint;
11. Permits from state guardianship authorities - if among the owners there are children or incapacitated people.

It is important to look for lifelong tenants or indefinite dependents.

To be on the safe side, you should visit the notary who handled the case and make inquiries about the property. You should not agree to a pre-contract with a deposit; at most, an advance agreement. It is best to conclude an agreement with the help of a notary or a good lawyer.

For the seller

• First risk- this is personal income tax.
• The second is the likelihood of other heirs appearing who, through the court, will achieve recognition of the contract as invalid or void, bringing the seller and buyer to responsibility and further consequences.

Additional information on the correct registration of rights to an apartment by inheritance:

Conclusion

The best way to sell a home in any situation is to contact professionals involved in the sale of real estate and documentary support for such a transaction. Of course, the services of these persons will not be free, but in return you will receive peace of mind and confidence in the legality and legality of the purchase and sale. Another way is a thorough, detailed study of civil, tax and family law. An addition to both methods is not to sell the property immediately after receiving an inheritance, but to wait 3-5 years to make sure that there are no claims or proceedings with possible heirs.

Our lawyer will advise you free of charge.

The income of citizens of the Russian Federation is subject to taxation. However, the tax deduction procedure has many nuances related to the belonging of Russian citizens to a certain category, types of income and the circumstances of their receipt. Often, having inherited real estate and decided to immediately sell it, Russians do not know whether they need to pay tax on the sale of an apartment received by inheritance.

According to the Law, what is taken into account is not how you received the property being sold, but how long you were the owner of this property. There is a minimum period of ownership of inherited property, after which the citizen will be released from the obligation to pay tax.

When does a citizen acquire the right to sell an apartment after accepting an inheritance?

According to the Law, the sale of real estate is the prerogative of its legal owner. The apartment is considered yours if a certificate of ownership is issued in your name. If you do not have it, the purchase and sale agreement being concluded will be considered illegitimate and unenforceable.

The legitimate sale of inherited property will become possible only after applying to a notary office to obtain a certificate of the right to inheritance. The procedure does not end there. You must submit a notarial certificate to Rosreestr. Attached to it:

• ID card (to whom the object is registered);
• an application for official registration of your rights to the received property (filled out on site when submitting documentation);
• cadastral passport of the apartment;
• a receipt indicating payment of the required state duty.

Please note: the procedure is no different from a standard transaction for the purchase or sale of an apartment.

Only after receiving the certificate do you have the right to sell this property.

What is a tax and what is a state duty?

The procedure for obtaining inherited wealth and its subsequent sale raises many questions among heirs. People often confuse state duty and tax.

1. The tax amount is what you pay when selling real estate from the income received. The procedure is preceded by a transaction. The tax goes to the state budget and represents the difference between the income you receive and the deduction provided or expenses incurred.
2. The state fee is what is paid to the notary when you draw up what is owed to you. It is a kind of fee for issuing a notarized certificate of inheritance.

What tax on the sale of an inherited apartment must be paid in 2019?

Until 2016, the tenure of any real estate was 3 years. If a resident of the country remained in the status of its owner for less than 3 years, he was obliged to pay personal income tax.

In 2016, the rules underwent changes. This year, 2019, if you decide to sell real estate within a 5-year period after taking ownership, you will have to pay the required taxes to the state treasury.

The right not to pay under the new rules is reserved for individual cases. This:

1. You became the owner before 01/01/2016.
2. Property received:

• under a lifelong maintenance agreement,
• as a gift,
• by inheritance,
• as a result of privatization.

This means that the inherited apartment can be sold within 3 years after you become its owner.

The 3-year period begins to be calculated not from the moment of receipt of documents for inheritance or ownership, but immediately after the death of the testator, that is, when the inheritance was opened.

If the period is less than 3 years after inheritance

Often, heirs of real estate need money and immediately after completing all the formalities they begin looking for buyers. Since the required 3 years of ownership have not yet passed, the transaction is subject to taxation. The owner of the sold property must contact the tax office and provide a tax return form 3-NDFL.

Persons who have recently entered into the right of inheritance must take into account the following nuances of the procedure:

1. The standard tax rate applies:

• for citizens of the Russian Federation – 13%;
• for foreigners – 30%.

1. You only need to pay 13% or more on an amount that exceeds 1 million rubles. That is, the state provides its citizens with a kind of tax deduction of 1,000,000.00 rubles.

Read also What tax is paid when inheriting an apartment?

If you are a citizen of Russia and, for example, sold a home for 2,000,000.00 rubles, 13% will be deducted only from 1,000,000.00.

According to the Law of the Russian Federation, citizens of the state can be granted a property deduction only once.

How to sell without paying taxes?

Tax on the sale of inheritance up to 3 years is not always levied. Some categories of citizens do not pay it. The right not to pay tax at all gives:

• disability of the 1st group;
• disability of the 2nd group;
• disability since childhood;
• registration of pension.

Other citizens who do not want to wait 3 years will have to pay the mandatory 13% to the country's treasury.

The only way to avoid payment is to sell the apartment for less than 1 million. But this way you can lose more than you get as a result of the transaction.

Pensioner

For pensioners included in the preferential category, the general rules do not apply. However, to be exempt from the 13 percent payment, they must contact the tax authority to confirm their preferential status. It is enough to present:

• identification;
• pensioner's ID.

If she passed on from her husband

If the heir of the deceased is his spouse, the joint property is automatically converted into individual property. An heiress can sell an apartment without waiting 3 years after the death of a close relative. But only if the deceased owned his part for more than 3 years.

The same rule will apply when the wife decides to allocate the inherited share and formalizes a new right of inheritance to the property. In this case, when completing the transaction, the dates specified upon receipt of the first certificate will be taken into account. The second will not be taken into account.

For a minor

If an apartment is sold, the owner of which (in full or in part) is a minor citizen, the rules remain the same. Age doesn't matter. An apartment owner under 18 years of age pays tax on a general basis.

According to the law, minors cannot do the following:

• submit a declaration;
• pay amounts due;
• bear responsibility for failure to comply with one of the requirements of the Legislation.

All of the above must be done by persons who are responsible for the child before the law (parents, trustees, guardians). The legal representative of the minor contacts the tax office. He also prepares all the necessary documents and is responsible for violations and errors.

The declaration in this case must be drawn up on behalf of the child, but signed by his representative.

In the section “Authenticity of the Declaration”, a mark must be made in the position “Representative - Individual”. The person responsible for the minor must enter his personal data in the appropriate place.

The rules do not require the attachment of documents establishing kinship or other relationships giving the right to represent the child. However, lawyers advise attaching the child’s birth certificate and other documents confirming the existence of a relationship between adults and children.

Simultaneous sale and purchase

In legal practice, there are often cases when heirs, selling inherited real estate, immediately purchase a new, more comfortable apartment. In this case, they are entitled to two deductions at once:

1. Upon sale: deduction of 1,000,000.00 rubles.
2. Upon purchase: deduction of 2,000,000.00 rubles.

Taxpayers must act within the established procedure:

• the deduction from the purchase amount should not exceed 2,000,000.00 rubles;
• deduction is possible only when the parties to the transaction are not interrelated;
• the right to deduction has not previously been used by the taxpayer.

Both deductions are reported on the same tax return.

How to pay tax when selling a share of an inherited apartment?

If a citizen is not due to inherit the entire apartment, but only a share of it, the algorithm of actions may be different. It depends on the situation. Here are the answers to the most common questions that arise when sharing ownership:

1. When all the heirs decide to sell their shares at the same time. Apartment owners can agree on the distribution of the tax amount. It is possible for one of the parties to the transaction to bear the entire tax burden. If the heirs do not want to take on the responsibility of paying the tax for everyone, it is distributed in proportion to the value of each person's share. The 1,000,000.00 ruble deduction is distributed in exactly the same way.
2. When a share is sold by one of the owners. In this case, a separate agreement is drawn up. The shareholder has the right to take advantage of a deduction of 1,000,000.00 rubles. All persons who inherited a share of the apartment will have this right.
3. Cost or deduction? Taxpayers have an alternative: they are allowed to reduce their income by spending. Citizens have the right to reduce their income due to what they spent when decorating their apartment. Neither distribution agreements nor proportions have anything to do with spending, which is always individual. Russians have the right to choose what is more profitable for them: to apply deductions or expenses. This right is not taken away from them even when all shareholders simultaneously sell the inherited property. Some can choose the costs, others the deduction. The latter can use it only in the prescribed proportion.
4. When several shares are sold at once. If during the year the taxpayer made several transactions for the sale of shares in various objects, and owned them for less than 3 years, the income from all completed transactions must be summed up.

Expenses cannot be transferred from one property to another. Deductions are summed up, but in the end they should not exceed 1 million.

A taxpayer selling several different properties may use both deduction and expense accounting. The main thing is not to combine both preferences in relation to one property.

Read also State duty for entering into an inheritance after death in 2019

Different terms of ownership of shares

It happens that some owners of one apartment have already owned the property for more than 3 years, while others have recently become so. In this case, those who have exceeded the period established by law are exempt from having to pay tax. Other heirs have the right to use a deduction in an amount proportional to their share.

Inheritance to a foreign citizen

A foreign citizen who is not a resident of Russia and lives in another state can also become an heir to an apartment located in the Russian Federation. Like Russians, he is not required to pay inheritance tax.

To receive an inherited apartment, it is not necessary to come to Russia. A foreigner can complete all formalities in his home country through a notary. It is also possible to appoint a proxy or use the services of Russian consulate employees.

The following expenses will be required:

• execution of a power of attorney;
• payment of the state fee to the notary who issued the certificate of inheritance;
• payment of state duty for registration of ownership of an apartment.

When selling inherited real estate before the expiration of the 3-year period, the non-resident is obliged to pay 30% to the treasury of the Russian Federation. After 3 years there is no need to pay tax.

A foreign citizen should ask whether the Russian Federation and his country have concluded a double taxation agreement. If not, you will have to pay the required tax to the treasury of your own state.

Russians can also not be residents of the Russian Federation, that is, not live on its territory for 183 days a year. In this case, the same rules apply to them as to foreigners.

Procedure for selling an apartment

Some heirs are confident that having received a certificate of inheritance from a notary, they can begin the sale procedure. This is wrong. You must also have a property registration certificate received from Roseestra. In addition to this, you should prepare the following:

• an extract from the Unified State Register to confirm the absence of encumbrances and arrests (issued by Rosreestr);
• identity cards of the parties to the transaction;
• certificate of right to the inheritance being sold;
• prepared purchase and sale agreement;
• an extract from the house register to confirm the absence of registration in the living space of other citizens;
• a certificate stating that the living space has no arrears in payments for consumed utilities (taken from the Housing Office);
• a cadastral passport with a real estate plan pre-ordered from the BTI.

It is in the interests of the buyer of such an apartment to find out whether, over time, contenders for the purchased housing may appear. If there are any, it is advisable to obtain from them a written waiver of claims to living space.

Contract of sale

The purchase and sale agreement is the main document that determines the essence of the entire matter. It is compiled in free form.

Sometimes sellers, in order to reduce transaction costs, agree with the buyer to indicate in the documents the undervalued cost of the apartment. It is important to take into account that if, during the inspection, strong discrepancies are noticed between the real market price and the declared price, the tax will be calculated based on the cadastral value of the property being sold, multiplied by a factor of 0.7.

When concluding a contract, it is important to indicate the market price of the apartment being sold, since if disputes arise, the buyer will be able to return only what is indicated in the documents.

The contract must include:

• information about the parties: buyer – seller;
• the real price of real estate;
• information about the object being sold: location, technical details. data, etc.;
• deadline for transferring money;
• method of transferring money.