Exchange of apartments between relatives: what documents and taxes are needed

Apartment exchange is a common real estate transaction in our country. Until 1990, it was the only way to change living conditions. It attracts the average citizen with both its simplicity and established traditions. However, it still doesn’t hurt to know some of its features.

From a legal point of view, the apartment exchange procedure can only be carried out by tenants of non-privatized housing. In other cases, the exchange will be a type of barter transaction. It is worth noting that the sale of one apartment and the purchase of another does not apply to an exchange transaction.

This type of transaction is regulated by the Civil and Housing Codes. The latter sets the rules for the use of residential premises.

What is a related apartment exchange?

A relative exchange of apartments is a civil transaction involving properties owned by relatives.
In contracts and other documents, only distant or close relatives are parties to the agreement (for example, grandfather and grandson, sister and brother, etc.). The Civil Code of the Russian Federation and the Housing Code of the Russian Federation do not contain special nuances for concluding real estate contracts between relatives. However, in some cases, parties can do without paying taxes that are provided for standard options for transferring rights to housing. The procedure for citizens planning to exchange their property assets will depend on the form of the transaction and the status of the property.

Privatized apartments can be exchanged or sold without additional permission from government or other agencies. The only exception is a transaction in which the property right of a child is alienated. If the housing is municipally owned and provided under a social rental agreement, the landlord will give consent to the exchange.

Intercity housing exchange

For those who decide to move to another region, the first step is to exchange apartments between cities. It is carried out in two ways: direct and alternative.

Direct exchange of roots goes back to Soviet times. A person who wants to move to another city independently looks for those who are going to move to live in his native place. He looks through advertisements, prints his proposal in the media, etc. This procedure can take several years. Suitable for those who have time to search for a suitable option.
The alternative scheme, in fact, represents the familiar purchase and sale option. Housing is put up for sale, and a person uses the proceeds to buy an apartment in another city. The disadvantage of this scheme is the time discrepancy. It is not at all uncommon for the owner to sell his home but not purchase a new apartment. In this situation, he must take care of rented housing, otherwise he risks ending up with his things on the street.

Housing exchange can be equal or unequal. In the second case, an additional payment is made. Its size and terms of transfer to the account of the other party to the transaction are fixed in the agreement.

Related Exchange Options

Relatives have access to all possible transactions provided for by the Civil Code of the Russian Federation.

You can make a mutual transfer of rights in the following ways:

municipal real estate objects can be changed in the manner prescribed by Article 72 of the Housing Code of the Russian Federation;
to carry out paid transactions, it is necessary to conclude purchase and sale agreements, and the parties can themselves determine the prices for their apartments, provide for additional payments, and agree on other conditions for the transfer of rights;
You can exchange real estate under gratuitous gift agreements;
under an exchange agreement, it is possible to provide for an additional payment, and the parties will have to draw up only one agreement

Reference! In any exchange option, the transfer of rights will take effect only after registration with Rosreestr. The procedure for performing registration actions is provided for by Law No. 218-FZ.

Restrictions on such transactions may be established due to the status of the apartment and the presence of registered encumbrances. You will also have to take into account the complete ban on the gratuitous alienation of real estate belonging to a child. It is not possible to obtain the consent of the guardianship authorities for such a transaction, since the property situation of the minor is deteriorating. There is no prohibition on the alienation of a child’s apartment for compensation. However, an agreement can only be concluded with the permission of specialists from the local guardianship department.

Related exchange of social rent apartments

Article 72 of the Housing Code of the Russian Federation (Housing Code) speaks of the possibility of exchanging rented living space between several residents not only of one city, but also of different settlements. Such an exchange involves filling out an agreement that stipulates the terms of the exchange in triplicate. In turn, one document must be registered. In the future, such a document has legal significance and proves that the responsibilities have already been transferred to another individual.

Each exchange participant is required to provide the original exchange document to local authorities in order to obtain their approval. An administration refusal may be issued in certain cases provided for in Art. 73 Housing Code of the Russian Federation:

One of the exchanged premises is unsuitable for further residence.
The right to use housing is negotiated in court.
The building in which the apartment planned for exchange is located may be demolished in the near future.
A person infected with chronic diseases may move into the apartment that is offered for exchange, and living with him may be hazardous to health.
Possible major renovation of the house.

Deviation may be reviewed in court. If all restrictions are absent, the following documents will be required:

A housing exchange agreement confirmed by local authorities in writing.
Agreement on the exchange of all registered residents of the apartment. Without such consent, the procedure may be refused.
If there are residents of the apartment who have not reached their 18th birthday, the exchange agreement must be confirmed by the guardianship and trusteeship authority.
Certified application for the exchange of apartments.
A certificate confirming that the employer has no debt.
Help from the house book.
Document on the condition of the living space.
House plan.

According to the new order of the Housing Code of the Russian Federation, housing rental agreements that were previously concluded in order to exchange social rent apartments must be cancelled. Local governments must terminate these contracts and enter into new ones within ten days.

Procedure: where to start and where to go?

For the exchange of municipal housing, only a free option is allowed, i.e.
parties cannot pursue financial gain. For the procedure in accordance with Art. 72 of the RF Housing Code, the following conditions must be met:

the object to be exchanged must be socially hired by the second party, i.e. relate to the municipal fund;
the written consent of the landlord must be sought (usually the local property management committee);
family members of both tenants must consent to the exchange transaction if they have the right to use the apartment;
forced exchange through the court is allowed if any of the family members refuses to consent to the mutual move.

Article 73 of the RF Housing Code specifies a number of grounds under which it is impossible to obtain consent to exchange non-privatized apartments. For example, the landlord’s refusal will be legal if the property is unfit for habitation, or if a claim is brought against the tenants for forced eviction with termination of the contract.

In practice, the exchange of municipal housing space is used extremely rarely. This is due to the lack of a unified database on the exchange fund, the difficulty of finding an equivalent option by area, area of residence and other factors. In addition, the number of non-privatized apartments in the country is decreasing every year, so the chance of making a related exchange is minimal.

Documents for related exchange of apartments

The exchange agreement is the main thing in this procedure. But besides this, you need to prepare other papers to submit them to local administrative authorities:

An application that must be approved by the local government administration.
Copies of the passport of each exchange participant.
Warrants received for apartments.
Resolution for moving into new residential premises.
Document on social rent of the previous premises.
An extract that allows further move-in.
A certificate indicating all registered family members.
Consent of all family members involved.

In addition to all the specified documents, you must have with you receipts of payment for the operations performed.

Despite the fact that the law of the Russian Federation does not provide for such a procedure as “exchanging apartments between relatives,” living space can be exchanged. The case when an apartment is someone’s property and when it is a municipal service allows an exchange to be made.

Recently, the demand for such services has been decreasing more and more. People do not want to change property for fear of any consequences. Therefore, buying personal housing is a more suitable option.

Tax consequences of related apartment exchanges

According to the norms of the Tax Code of the Russian Federation, taxes are required to be paid by persons receiving property or monetary benefits in civil transactions, i.e.
income. The tax is calculated independently at a rate of 13% by filing a 3-NDFL declaration. The benefit in this case is the amount of additional payment under the exchange agreement, the difference in the cost of objects during the sale and purchase. There is no need to pay tax on the alienation of real estate if it has been owned for more than five years. If relative sellers or exchange participants own apartments for less than the specified period, they can take advantage of tax deductions.

also exempt from paying personal income tax if they have owned the property for at least three years . This rule is specified in Article 217 of the Tax Code of the Russian Federation and is an additional advantage of related exchange through donation.

Related apartment exchange: what is it?

Unlike ordinary real estate exchange transactions, such agreements are concluded between relatives. For example, a son changes apartments with his father, or a grandfather with his grandson. The degree of relationship does not matter.

The Housing and Civil Codes of the Russian Federation do not stipulate the conditions for concluding exchange agreements between relatives. Therefore, the exchange is carried out according to general rules. The specific procedure depends on the status of the property:

Privatized housing is exchanged without obtaining additional permits. The exception is that the owner of the property is a minor. Then the consent of the guardianship authority will be required to conclude the transaction.
The exchange of municipal properties requires the consent of the landlord. The permission is issued in writing.

Related exchange in the form of purchase and sale

The purchase and sale of apartment shares between relatives is formalized using a standard document for this case (a real estate purchase and sale agreement). The following points need to be carefully considered:

description of related parties;
characteristics of the property (apartment), including technical indicators and cost of the share;
procedure for completing a transaction;
circumstances of force majeure and the procedure for imposing fines in case of violation of conditions.

Information!

Documents are drawn up and signed in triplicate for each apartment. One copy is due to the seller, the second to the buyer (related parties). The third set of documents goes for registration with Rosreestr. All documents must be notarized.

What exchange options are most often used?

Most often, relatives use this exchange:

apartments for apartments;
shares of an apartment;
rooms for an apartment.

Possible methods of exchanging real estate between close relatives directly depend on the goals pursued by citizens:

improving the living conditions of one or both parties;
receiving property benefits if the exchange of privatized apartments with relatives involves a monetary supplement;
moving to another locality or region of the country if intercity exchange is carried out;
resolving a dispute about cohabitation if citizens initiate a forced exchange of an apartment.

The specific methods of making an exchange depend on the specified reasons, as well as on the legal status of the property.

For apartments owned by relatives, this method will be to carry out a civil transaction with mutual registration of rights to newly acquired objects.

The option of exchanging with the participation of municipal apartments is significantly limited by the mandatory requirement to obtain the consent of the owner of the fund or the landlord. In this case, the lack of permission will not allow citizens to exchange their apartment under any circumstances.

Another way to exchange apartments between relatives is not to draw up documents with legal force for residential premises, but to mutually extract and register citizens.

Such actions can only be performed in relation to municipal apartments and with the consent of the landlord. This option is the most labor-intensive and can only be implemented if many formalities are observed.