Is it necessary to pay tax on the gift of property between husband and wife?

Property donated between husband and wife is not taxed.

According to the relevant laws and regulations, during the marriage relationship, if the ownership of the house and land originally belonged to one of the husband and wife, but changed to the ownership of both husband and wife or the other party, or the ownership of the house and land originally belonged to both husband and wife and changed to one of them, the deed tax shall be exempted; The property owner gives the property to the spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge, and neither party is subject to personal income tax; If the right to use real estate or land is donated to spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge, business tax will be temporarily exempted; The act of transferring real estate without compensation by inheritance or gift does not require the payment of land value-added tax; Stamp duty should not be paid for the gift of real estate between husband and wife. Therefore, there is no tax obligation to give property to each other between husband and wife, and there is no need to pay deed tax, personal income tax, business tax, land value-added tax and stamp duty to give property tax to each other between wives. During the marriage relationship, when the husband and wife go through the formalities of property transfer and name change, they are exempt from taxes and transaction fees. This kind of behavior belongs to the change of common property and does not need to pay additional taxes.

The effect of the house gift between husband and wife is as follows:

1. Property registration has been completed. The house gift between husband and wife should be regarded as the agreement of husband and wife on property, so the gift is valid. If the registration of property right change is made, it shall be deemed that the gift has been completed and the donee has obtained the ownership of the house.

2. Only the agreement failed to register the transfer of property rights. The untransferred real estate gift between husband and wife has no legal effect, and its legal basis is:

(1) The agreement between husband and wife on the property acquired during the marriage relationship and the property before marriage is binding on both parties.

(two) the establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law.

(3) The donor may revoke the gift before the transfer of the right to the donated property.

The house transfer procedure is as follows:

1, field trip. The buyer shall inspect the house on the spot and check the authenticity of the property right certificate, land certificate, property owner's ID card and other relevant documents;

2. Sign a sales contract. Verify the housing situation, buyers and sellers can sign a sales contract, pay attention to the details of the transaction, and avoid the problem of unclear division of responsibilities;

3. Go through the loan procedures. If the buyer needs to go through the loan procedures, he should prepare the corresponding loan materials, or he can ask the seller to prepare the real estate license and other materials to go through the housing loan procedures together;

4. Handle transaction transfer. It usually takes a week for buyers and sellers to go to the real estate bureau to handle the transfer formalities in person with the original relevant documents. When handling the transaction transfer, the buyer needs to pay the down payment to the seller, and the buyer and the seller need to pay the corresponding taxes.

5. Transfer of land certificate. The buyer needs to prepare new real estate license, old land certificate, second-hand house sales contract, the original buyer's ID card and other documents, and go to the relevant departments to handle the transfer of land certificate;

6. House inspection. After the formalities are completed, the buyer requires the seller to move out of the registered residence, and requires the seller to pay the water, electricity, gas, property management fees, cable TV, telephone and other expenses during the house inspection. After signing the Confirmation of Property Handover and paying the balance of the house, the transaction is over.

To sum up, there is no need to pay tax on the gift of real estate between husband and wife, but it needs to be notarized according to law to avoid unnecessary disputes. The materials needed for the transfer of donated real estate include the identity certificate of the parties and the donation contract.

Legal basis:

Article 6 of People's Republic of China (PRC) Deed Tax Law.

Under any of the following circumstances, the deed tax shall be exempted:

(1) State organs, institutions, social organizations and military units shall inherit the ownership of land and houses for office, teaching, medical care, scientific research and military facilities;

(2) Land and houses owned by non-profit schools, medical institutions and social welfare institutions are used for office, teaching, medical care, scientific research, pension and relief;

(3) To undertake the right to use barren hills, wasteland and wasteland for agricultural, forestry, animal husbandry and fishery production;

(four) during the marriage relationship between husband and wife to change the ownership of land and housing;

(five) the legal heirs inherit the ownership of land and houses by inheritance;

(six) foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to law inherit the ownership of land and houses.

According to the needs of national economic and social development, the State Council can provide for the exemption or reduction of deed tax on residents' housing demand, enterprise restructuring and post-disaster reconstruction, and report it to the NPC Standing Committee for the record.

Article 1063 of the Civil Code of People's Republic of China (PRC)

The following property is the personal property of one of the spouses:

(1) one party's premarital property;

(2) Compensation or compensation obtained by one party for personal injury;

(3) Property that is determined to belong to only one party in the will or gift contract;

(4) Daily necessities used exclusively by one party;

(five) other property that should be owned by one party.