Family gift

Applicants applying for registration of house donation need to submit the following materials: notarial certificate of donation, report on surveying and mapping results of house area, reply of land price evaluation, tax payment certificate of donation deed tax, application form for registration of real estate rights (before bidding, applicants should go to the consulting service window to receive the application form for registration of real estate rights, and fill it out carefully, and all recipients must sign the application form), and real estate title certificate (if there are more than two people * * *, submit it with certificate). Power of attorney (all recipients must go to the acceptance window in person, but they can't live in person, so they should go through the power of attorney according to law), the identity certificates of the applicant and the agent, the documents approved by the municipal government or the real estate cadastral office of the Housing Authority to give or receive the house (if one party is a unit, it should be approved by the people's government at or above the county level, so it must be submitted), and other materials required by laws and regulations.

The specific procedures include: 1. The donor and the donor go to the notary office to go through the notarization procedures and receive the notarial certificate; Second, the applicant went to the Surveying and Mapping Office for area mapping or mapping, and received the results; Third, the applicant goes through the tax payment formalities at the deed tax collection window and receives the tax payment certificate; 4. The applicant prepares all materials to apply for gift registration at the acceptance window; Fifth, the recipient accepts the case, pays the registration fee and issues the "Real Estate Application Registration Receipt"; Sixth, the case-handling personnel review the information and notify the applicant to get the certificate at the sending window; Finally, the applicant will receive the real estate license at the delivery window with the registration receipt.

Case: A couple asked to transfer a 92-square-meter house and a 76-square-meter shop on Tao Jin Road to their wife's name. From the perspective of saving money, the intermediary chose the way of notarization and gift of property. The specific operation is as follows:

1, go to the notary office to handle a notarization of marital property division and a notarization of gift. 50% of the property right of the above-mentioned property is given to the spouse through notarization (because after 8 years of marriage, the property belongs to both parties). When calculating taxes and notarial fees, it is levied according to 50% share, which is half less than that without property division (shared according to 100% share). When evaluating the property value, the relationship between husband and wife is lower than that of ordinary relationship. The notarization of property division needs about 400 yuan.

2. The notary office issued a valuation letter of introduction and went to the Housing Authority to conduct house price appraisal. The Housing Authority will assess the relationship between the two parties. Take the above-mentioned Tao Jin Road property as an example, the residential appraisal is 193 yuan/m2, and the shop appraisal is 3423 yuan/m2. The total price of the above property including tax and notary fee is: residence = 1393 yuan /m2× 92 m2 ÷2=64078 yuan; Store: 3423 yuan /m2× 76 m2 ÷2= 130074 yuan.

3. Pay notary fees and taxes.

Billing standard: the notary office charges 2% of the total property price, the Housing Authority charges 3% of the total property price, and the notary gift charges half of the fee. Therefore, the taxes and notarial fees of the above property are as follows:

Tax = (64078+130074) × 3 %× 50% = 2912.28 yuan.

Notary fee = (64078+130074) × 2 %× 50% =1941.52 yuan.

If it is a gift between immediate family members, there is no need to pay tax. As the above-mentioned property is given to both parties as husband and wife, there is no need to pay taxes.

If the property is not divided, notary fees and taxes shall be paid according to the share of 100%, and the required fees shall be doubled compared with the current practice.

4. Apply to the Housing Authority for renaming with notarial certificate and real estate license.

If the property is not notarized and renamed according to ordinary commercial transactions, the related expenses will be high. At the time of evaluation, the price in real estate assessment will be much higher than that given by immediate family members, which will lead to the increase of notarization fees, taxes and related expenses.