2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
State duty when buying an apartment is one of the mandatory taxes. It won't work if you don't pay. Before registering the rights of the new owner, you will need to present the appropriate receipt. That is why both the buyer and the seller of real estate should carefully study this issue even before closing the deal. Many nuances must be taken into account: who pays and when, why this tax is needed at all, etc.
State duty when buying an apartment
Any real estate transaction requires registration with government agencies. All work related to the reception, subsequent verification and processing of documents are considered paid services. That is why the state has introduced an appropriate fee, which is considered mandatory.
It should be noted right away that this is a single payment. The sale of real estate is a legal transaction inseveral stages. Some of them involve the payment of fees to the state budget. If this is neglected, it will not be possible to legally conclude a transaction between the buyer and the seller.
Here are the stages they go through in the process of buying and selling real estate:
- Legal due diligence.
- Drafting a preliminary contract.
- Signing the main document.
- Registration of the contract signed at the previous stage.
- Mutual settlements.
- Registration of ownership of the new owner.
- Paying taxes.
In accordance with this order of the transaction, taxes in favor of the state will have to be paid at the fourth and sixth stages.
Amount of state duty
From 2018, it matters who pays the fee. For an individual, its size is lower than for a legal entity. Let's dwell on these nuances in more detail.
The minimum amount of state duty when buying an apartment for legal entities is 33,000 for both of the following documents. The exact amount varies by region. For individuals - 3,000 rubles. Of these, 2,000 rubles for the issuance of a certificate of ownership. Another thousand rubles will cost the registration of an agreement between the seller of real estate and its buyer.
Mortgage
High real estate prices are forcing customers to resort to banking services and request targeted loans. In the case of the purchase of real estate, such a loan will be called a mortgage. What does this have to do with state duty when buying an apartment? The most direct.
In accordance with Russian laws, a mortgage agreement must also be registered. All such transactions are displayed in the Unified State Register of Real Estate. This is necessary in order to ensure safety when they are committed. Such actions should prevent such situations when the same object is pledged to several buyers at once.
To make an entry in the USRN, you will also have to pay a state duty. In fact, those who buy real estate with a mortgage pay one tax more than those buyers who rely only on their own funds.
For individuals, the amount of payment in favor of the state is set from 200 to 3000 rubles. If you need to register the property for a new owner, the state duty when buying an apartment will be 3000.
For legal entities, duty rates are much higher. That is why it is extremely unprofitable to make transactions on their behalf. Registration of a mortgage agreement will cost 28,200 rubles. A similar procedure for the right of ownership for a legal entity will amount to 22,000 rubles in favor of the state.
New building
Buyers do not always buy real estate in the secondary market. Some of them become the first owners, entering into an agreement with the developer and investing in the construction of the building.
If the apartment is purchased before the delivery of the object, registration of the DDU will be required. The state duty from the buyer of the apartment will be from 350 to 6000 rubles. Enter if necessarychanges to the registered contract, a tax of 350 rubles is again charged.
Resellers
Those buyers who purchase housing from the previous owner will also have to pay state duty.
Its size:
- for individuals – 350 rubles;
- for legal entities - 1000 rubles.
Who pays?
When making a transaction between the seller and the buyer, this question always arises. Of course, for many, the option will seem attractive, if nothing at all needs to be paid to the state. However, this is out of the question.
All real estate transactions in Russia must be registered. Including, in the EGRN. Since recently, only an extract from this Register can be proof of ownership.
That's why the seller and the buyer still have to resolve issues related to the payment of state duties. There may be several of them during the entire transaction procedure.
You will have to negotiate on your own who pays the state duty when buying an apartment. Typically, these costs are borne by the buyer of the property. However, other options are also possible. Tax paid by:
- buyer;
- seller;
- the amount is divided equally.
Participants of the deal independently agree on who should pay the state duty when buying an apartment. If the first option is chosen, and there are several buyers, they divide the amount among themselves. The same goes for the selling side.
The seller has an important responsibility. Histhe task is to submit a document to Rosreestr with a request to transfer ownership to the new owner. There are no fees in this situation.
Features
Those who make a real estate transaction need to prepare for double payment of state duty.
First - for the registration of the contract.
Second - after the completion of the transaction for the registration of ownership. It is paid by the buyer.
It used to be like this.
After some changes in the legislation, the only document requiring mandatory registration is an extract from the USRN. It is for it that you need to pay the state duty, the amount of which depends on who pays it: an individual or a legal entity.
How to pay?
The receipt is issued after the entire package of documents required for registration of ownership is provided. Having paid the tax, it must be kept. In the future, this will confirm that the state duty has indeed been paid.
Step-by-step payment instructions - no less relevant issue. Where to pay the state duty for buying an apartment? This procedure is not difficult.
First of all, you need to get a receipt for payment. This document is issued after the documents are provided, allowing to register the contract of sale.
Next, it remains to use the most convenient way:
- Payment at a banking institution.
- Contact the MFC. These centers offer a wide range ofservices. There should be no problems with paying the state duty for the purchase.
- Through the personal account of the bank. To do this, you must have a previously issued card.
After paying the state duty, it is imperative to keep the received receipt or other payment document. In the future, you will need to confirm the fact of payment of tax. It will be difficult to do this without an appropriate document, and the sale and purchase transaction may be delayed or even fail. To avoid such consequences, just keep your stamp duty payment receipt.
Can I not pay the state duty?
In some cases, the state exempts individuals from paying this tax. For many, this information will not be superfluous. However, this does not apply to legal entities. For them, the abolition of state duty is not provided. All of the following applies to individuals only.
So, the amount of the state duty can be reduced if one of the parties to the transaction is among the beneficiaries. At the same time, the second party (it can be a seller or a buyer) fulfills its obligations related to the payment of tax in full.
From state duty exempted:
- poor citizens;
- those who transfer property to children, including adopted children;
- those who make a deal with a spouse or other close relative.
The last two situations require the participation of a notary.
Now you know what state fees you have to pay when buying an apartment, what is the payment procedure and where it can bedo. As it turned out, for legal entities, its size is much higher than for individuals.
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