Legal Encyclopedia. The letter H

TAX property transferred by inheritance or donation.

It is applied in respect of the following taxable objects: houses, apartments, villas, garden houses in gardening companies, automobiles, motorcycles, boats, boats, boats, other vehicles, antiques and art, jewelry, household articles of precious metals and precious stones and scrap these products paenakopleniya in housing construction, garage building and country-building societies, the amounts are in deposits in banks and other financial institutions, funds for personal privatization accounts of individuals, the cost of property and land shares (shares) , foreign currency and securities in their value.

Payers of this tax are individuals who take property passing to their property by inheritance or donation procedure.

From N. with IP in the PN and AD are exempt:

1) the property passing by way of inheritance spouse, surviving spouse, or as a donation from one spouse to the other;

2) The homes (apartments) and paenakopleniya in housing co-operatives, if the heirs (the donee) lived in these houses (apartments), together with the testator (donor) on the opening day of the inheritance or registration (donation of the contract);

3) whether the property p, died in the defense of the USSR and the Russian Federation in connection with the performance of state or public duties or in connection with the performance of duty of a citizen of the USSR and the Russian Federation, to save human life, protect public property and the rule of law;

4) houses and vehicles passing by inheritance disabled groups I and II;

5) vehicles passing by inheritance to members of military families who have lost their breadwinner. The survivor are considered members of the family of the deceased (the deceased) serviceman entitled to a pension for loss of breadwinner. The tax is levied on the condition the issuance of notaries, officials authorized to perform notarial acts, certificates of inheritance or a certificate of contracts of donation in cases where the total cost of rolling to the ownership of individual assets on the opening day of the inheritance or certificate donation contract exceeds accordingly 850-fold and 80-times the statutory minimum monthly wage.

Evaluation of an apartment house (apartment), cottages and garden houses, passing into the ownership of a natural person by inheritance or donation, made of public utility bodies or insurance companies.

Evaluation of vehicles made by insurance and other entities that have the right to carry out these actions.

Assessment of other assets is done by experts. Notaries and officials authorized to perform notarial acts, are obliged in 15 days (from the date of issue of the certificate or license agreement) to send to the tax authority at their location a certificate of property value, rolling in the ownership of citizens, necessary for the calculation of tax on property , transferred by inheritance or gift.

Inheritance property and property, transformed into a donation, it may be sold, donated, exchanged by the owner only after paying their tax, as evidenced by a certificate of the tax authority.