To register the transaction of the alienation of the apartment, it is necessary to collect many documents and pay the state fee.
The state duty when buying an apartment – a fee to the state budget for registering a contract of sale of residential real estate.
Any bank accepts the payment form, after which the receipt confirming payment is presented to the state registration authorities of real estate transactions. As a rule, the bank takes a commission, from the amount of payment you will have to pay an additional 5.
State registration is the only evidence of the existence of a legally registered right to an apartment. The right registered law can be challenged only through the court. This is regulated by the Federal Law from 21.07.1997 N 122-FZ.
Who pays
In accordance with the Tax Code of the Russian Federation,. 333.33 p. 1 paragraph. 22 state duty for state registration of rights, encumbrances for any real estate, as well as the contracts of the sale of apartments. persons and organizations.
The state duty, in fact, includes two types of payments:
1. Guided by Article 333.18 of the Tax Code of the Russian Federation for the state registration of the contract of alienation of the apartment (dwelling), each of the parties, both the seller and the buyer of the apartment, in equal shares, pays the fee. For physical. persons – 1000 rubles, for representatives of legal entities – 15,000 rubles.
EXAMPLE:
Buyer and seller – physical. persons, duty 1000 rubles, payment of 500 rubles. From each.
Both legal entities, duty 15,000 rubles, payment of 7,500 rubles.
Private person and organization, physical. a person pays 500 rubles, organization – 7500 rubles.
If there are several representatives on each side, then they pay everything in equal shares.
2. For state registration confirming the transfer of rights to property to the apartment, the state duty is paid by the buyer.
Exemption from payment
The Law of the Russian Federation provides for categories of citizens who are exempted from paying state duty to buy an apartment. In this case, the size of the state duty is reduced to the share of beneficiaries, and the rest is introduced by persons not exempted from payment. The state fee for registration of real estate rights and alienation agreements of the apartment is not paid by poor citizens.
Important: not to be confused with the state duty when buying an apartment, which the buyer always pays for.
The state duty, paid physical. persons when concluding transactions with housing in a notary
From the amount indicated in the contract – 0.5, but not less than 50 from the minimum wage when the housing is alienated to children, including adopted, spouses, relatives and brothers, parents.
When housing alienated to persons not indicated in 1 clause, 1.5 of the amount prescribed in the contract is paid, but not less than 1 minimum wage.
For the preparation of a draft agreement, a notary is recovered from citizens of the state duty, which amounts to 1 from the amount of the contract, this amount cannot be less than 50 minimum wages.
The conclusion of the transactions of the alienation of living space in the notary office increases the total cost of physical. Persons for the payment of state duty, the amount of payments increase to 2.5 from the amount specified in the contract, and above. Even when selling housing, according to BTI, the costs of notarial services reach significant sizes.