How to fill out a tax return upon receipt of an apartment

If you get an apartment as an inheritance or under the gift agreement, this property is taxed. At the same time, you need to fill in the declaration, providing information on your income to pay for taxes. But in Russian legislation there are points, according to which close relatives or heirs are exempt from taxation.

So, if you with a donor are not close relatives, then upon receipt of the inheritance, fill in the form a declaration 3-NDFL. Otherwise, the relationship, in accordance with the law, is confirmed documented. After the degree of kinship is verified, you are freed from NDFL.

In the absence of close kinship, the declaration is filling out and the 13% tax is charged for real estate. In order to calculate the amount of tax, you can use the Declaration program. At the same time, note that the form of the document must correspond to the one in the form of which the apartment passed into the use of another person.

In the "Declaration" program, set the conditions. Put the mark "Inspection number" and "Taxpayer Sign", where you want to specify a different individual. Next, open the "Available income" tab and check the checkbox "Accounts taken into account on the invoices of an individual, income on author's remuneration, etc.".

Next, go to the "Declarant Information" tab. Here, enter your passport and other personal data. You also need to specify the address of the registration, index and phone number.

The next step will be the search for the income tab received in the Russian Federation. Here, specify the source of payments. These will be the data of the donor. Specify its individual identification code, specify the income code based on its situation. Next, enter the amount that the market value of the apartment is consistent. Multiply this amount by 13%, result in the tax field.

Now you should print the resulting declaration. Attach your passport, the donation agreement and transfer to the tax service. There documents will check the inspector, after which the amount that you need to pay as a tax will be calculated.

Tax

When making a package of documents for the tax service, do not forget that the gift must be certified by the notary. Also in it should be indicated by the market value of the property. Only in this case the transaction will be considered legal.