Tax upon inheriting an apartment by will

Dmitry Sidorov, senior legal consultant at Legal Services Center LLC, answers:

In July 2005, Federal Law No. 78-FZ “On invalidating certain legislative acts of the Russian Federation...” was adopted, repealing the law establishing a mandatory tax on property passed on by inheritance.

In accordance with Art. 217. Tax Code of the Russian Federation, today the heir is exempt from the obligation to pay tax to the state on inherited real estate. However, entering into an inheritance cannot be called an absolutely free procedure. The certificate of the right to inheritance is issued by a notary, who also conducts the inheritance case. To obtain a certificate and perform notarial acts, the heir will have to pay a state fee and pay for legal and technical services.

Inheriting an apartment

Apartment by inheritance and will

The amount of the duty is established by Art. 333.24. Tax Code of the Russian Federation and depends on the degree of relationship between the testator and the heir. In accordance with this article, a daughter to whom an apartment is transferred by will from her father must pay a fee in the amount of 0.3% of the cost of the received apartment when registering an inheritance. The law sets a limit on the maximum amount of the duty: it cannot exceed 100 thousand rubles.

The cost of technical and legal services is not officially fixed and is individual in each specific case, but is calculated by a notary in accordance with the methodological recommendations for determining the maximum amount of fees for the provision of such services dated 04/01/2016 N 1078/03-16-3.

The Tax Code of the Russian Federation provides for cases when a person is exempt from paying fees for notarial acts. In accordance with Art. 333.38. Tax Code of the Russian Federation, an heir who inherited an apartment does not pay a fee for issuing a certificate of inheritance rights if at the time of the testator’s death he lived with him in this apartment and continues to live there after the death of the testator.

Is inheritance taxable?

Many of those who have received or expect to receive an inheritance are wondering whether the inheritance tax is now in effect as it was before (before January 2006). It will be important for all inheritors to know that inheritance as such is not subject to taxation. At the same time, recipients of inherited property or rights are not exempt from other expenses.

In particular, a certain amount will need to be paid to the state for registration of the inheritance, as well as for possible administrative actions related to the re-registration of this or that property to the recipient. Eg,

• notary, according to clause 21 of Art. 333.24 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), will charge a fee of 100 rubles for certifying the authenticity of the signature on the application for acceptance of inheritance, if such an application is sent by mail;
• for issuing a certificate of right to inherited property, in accordance with clause 22 of Art. 333.24 of the Tax Code of the Russian Federation, the notary must pay a fee equal to 0.3% of the price of such property (the maximum amount of the fee is 100,000 rubles), if it passes to a child, husband or wife, parent, full brother or sister of the testator, or equal to 0.6% prices of inherited property (maximum collection amount - 1,000,000 rubles), if it passes to other persons;
• for taking measures to protect what remains after the death of the testator, the notary will charge a fee equal to 600 rubles, in accordance with clause 23 of Art. 333.24 Tax Code of the Russian Federation;
• according to paragraph 8 of Art. 22.1 Fundamentals of legislation on notaries, the acceptance by a notary of inherited funds as a deposit provides for a tariff equal to 1000 rubles.

In addition, in some cases, legal costs may arise if the division of the inherited property occurs through the court, for example:

• when applying to the court with a demand to restore the missed deadline provided for accepting the inherited property, it is necessary to transfer 300 rubles (for individuals) or 600 rubles (for legal entities) to the state income;
• if property disputes concerning the division of inheritance or rights to it are considered in court, then according to Art. 333.19 of the Tax Code of the Russian Federation, the amount of the fee will vary from 400 rubles to 60,000 rubles (depending on the price of the claim, that is, the value of the disputed property).

For your information

Separately, it should be noted that upon becoming the owner of certain things (real estate, land, vehicles), the heir becomes obligated to pay the appropriate taxes, which will be collected from him not as a gratuitous recipient, but as a new owner or possessor.

The main taxes are land, transport and property.

Previously, citizens paid tax on the inheritance of an apartment under a will: they were obliged to do this by the Tax Code of the Russian Federation. Some categories of taxpayers were exempt from payment. Everyone else could register housing in their name only after paying the taxes required by the state. In 2005, there were some changes in the legislation.

We suggest you read: Is it possible to challenge a will for an apartment after the death of the testator?

The tax on inheriting an apartment was abolished by Federal Law No. 78-FZ of July 1, 2005. Since the beginning of 2006, real estate inherited for any reason is not subject to this type of fee. However, some people think that it is valid, confusing it with a state duty.

The difference is as follows: the tax was an amount equal to 13% of the value of real estate, paid by citizens to the state, and the state duty was a fixed fee charged for the preparation of documents for the right of inheritance:

1. for notarial acts;
2. for real estate registration;
3. for obtaining a certificate of inheritance.

Elena Mishchenko, head of the city real estate department of the northeastern branch, answers:

Close relatives do not pay taxes, but upon entering into an inheritance, they will need to pay a fee. For heirs of the 1st and 2nd stages, it is equal to 0.3% of the value of the property. Pensioners are not exempt from paying it. Only Heroes of the Russian Federation and the USSR, WWII veterans, full holders of the Order of Glory.

I sold the apartment I inherited. Do I pay tax?

We sold the inherited apartment and bought a new one. What tax do we pay?

Should you think about a discount?

According to legislative acts, it is now possible to either completely refuse to pay the duty, or partially.

The full list of persons who are exempt from the full cost includes:

1. Children under 18 years of age.
2. Disabled people, if there is a certificate of group I.
3. Heroes of the Russian Federation and the USSR.
4. Other persons.

For children under 18 years of age, you can receive a full discount, even when there are no direct family ties with the testator. But you need to take into account that such a retreat does not mean that the option is better than others. You will save on this, but you will face the problem of managing the area when selling. This action will be limited.

ATTENTION !!! If an adult can manage the new space without any problems, a child will not be able to do this until he comes of age. In order to sell or exchange living space, you must obtain prior approval from the board of trustees. After a child has reached the age of 18, he can easily perform any procedures according to the general rules.

A discount of a certain amount can only be offered to certain categories of beneficiaries. For example, for disabled people of groups II and III, payment is reduced by half. In addition, you can also receive a reduction in fees for notary services.

Taxes on inheritance after death

After state registration of the apartment and taking ownership, the citizen who inherited the living space must pay property tax. The data is sent to the Federal Tax Service and, based on the type of housing and its cost, a tax is generated. It is important to understand that this is not a tax on an apartment by inheritance. We are talking about payments on property that is already owned by the owner.

We suggest you read: Consumer complaint - how to write and how to serve

Inheritance tax not under a will

A will is a document where the owner of the property gives instructions regarding the transfer of property into the ownership of other citizens after his death. Inheritance of property not by will presupposes inheritance by law. This happens in the following cases:

• no will;
• the will does not indicate all the property;
• the will is invalid;
• the will indicates the heirs deprived of inheritance;
• no heirs;
• refusal of inheritance;
• other special cases.

For inheritance by law, the main reason for transferring ownership of an inheritance is a family connection with the deceased. According to the Civil Code of the Russian Federation, the order of inheritance is established on the basis of this characteristic. At the same time, initially the right of ownership extends to the heirs of the first stage. In their absence, disinheritance, court decision, refusal of inheritance, the right of inheritance passes to the second-order heirs, and so on.

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In the absence of a will, or when the heir died before the opening of the will, inheritance occurs by right of representation in the order of priority. Also pay attention to the circle of persons who have a priority right to inheritance by law, specified in Art. 1149 of the Civil Code (parents and children of disabled age, dependents).

Do I need to pay tax when receiving an inheritance not according to a will?

There is no obligation to pay tax on property inherited not by will - regardless of the basis (court decision, inheritance by law), payment is not provided. The only thing is that you will have to pay for the services of a notary for issuing a certificate and notarial acts. The amount of the state duty is established in Art. 333.24 of the Tax Code of the Russian Federation, the legal successor must pay no more than 0.6% of the value of the accepted property for the issuance of documents.

Taxes on inheritance after death

Notary services for registration of inheritance rights for 2021 cost a total of 1 thousand rubles. (1.5 thousand rubles if he has to go to the client). Moreover, uniform rates have been established for all specialists. You will have to pay additional fees to register your living space. In most cases, 2 thousand rubles are collected from individuals, and 22 thousand rubles from legal entities.

Payments for obtaining a certificate of inheritance require special consideration. The notary calculates the amount of the fee, which depends on two parameters:

• cost of real estate (apartment);
• degree of relationship between the testator/testator and the heir.

The amount of the payment does not depend on whether the person entered into rights by law or by will. Family relationships are assessed at the time of the testator's death. If, for example, the husband left a will in the name of his wife, but before his death they divorced, the latter will pay a larger amount of state duty.

We invite you to read: What taxes are large families exempt from?

Disabled people of groups I and II (disabled people) are exempt from 50% of the state fee. There is a list of those who have no obligation to pay at all (Article 333.35 of the Tax Code of the Russian Federation):

1. minor citizens;
2. incapacitated persons whose condition must be certified by medical documents;
3. relatives and other heirs who lived with the deceased owner for at least one year;
4. people awarded the Order of Glory;
5. veterans of the Great Patriotic War;
6. heroes of the USSR and Russia;
7. heirs of those who were subjected to political repression;
8. heirs of those killed while performing government duties related to security and law enforcement.

Before you start selling real estate, it is legalized, for which:

• collect the necessary documents;
• write a statement.

Apply for inheritance to a notary no later than six months after the death of the testator. Otherwise, you will have to prove your rights to real estate through the court. Even in the case when the acceptance of the inheritance occurs after the fact. That is, the heir continues to use the apartment as his property, paying utility bills and carrying out repairs. The above actions are necessary to obtain title documents for the property or its shares.

After six months, the notary's office issues the heir a corresponding certificate, which is the legal basis for obtaining ownership of the property. Before selling it, you must register this right with Rosreestr, where you must present:

• passport;
• certificate of inheritance;
• application for registration of property rights;
• extract from the Unified State Register;
• technical certificate of the premises.

You must pay a state fee, the amount of which depends on the degree of relationship with the testator, and provide a receipt for its payment. The following are exempt from having to pay state duty:

• minors;
• people with mental health problems;
• previously lived and had shares in the inherited apartment together with the testator.

If the heir to the property has a husband or wife, there is no need to obtain the consent of the spouse, since this property will not be considered jointly acquired. And now you can sell the apartment after entering into an inheritance, since the heir becomes the owner. Let's figure out what taxes you need to pay when buying an apartment.

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According to the law in Russia, almost any notarial action is accompanied by the payment of taxes and fees. One of them is the registration of inheritance after the death of a close relative. How much you need to pay and the procedure for withholding taxes is determined by law. To avoid overpayment of state duty or additional expenses, it is necessary to study the methods of accepting property and the types of inheritance that are due to heirs.

Some people confuse tax and duty. These are completely different concepts.

• State duty - paid to the notary for issuing a certificate of inheritance, that is, in order to enter into and formalize the inheritance.
• Tax - payment to the state budget of the amount received from the difference between the income from the sale and deductions/expenses under a transaction from the sale of housing that has been owned for less than 3 years (5 years).