Benefits / 12.05.2022

Whether to buy an apartment under a will. Risks for the buyer when purchasing a hereditary apartment. Income tax on the sale of housing

To sell an inherited apartment, you must first formally enter into an inheritance and then formalize the ownership of the apartment. Only after completing these procedures, you can start searching for a buyer and collecting the necessary documents.

For the sale of an inherited residential property owned by less than 3 years(in case of inheritance after January 1, 2016 - less than 5 years), there is a need to pay income tax(personal income tax). It should not be confused with that charged earlier after the registration of the inheritance in one's own property (now canceled). In addition, when selling real estate received as an inheritance, tax incentives.

Before making a purchase decision, the buyer should make sure:

in absence;
in stock them.

After the conclusion of such a transaction is subject to state registration in Rosreestr.

When can I sell an apartment after the inheritance

You can sell an apartment that was inherited immediately after receiving it ownership certificates- otherwise, such transaction will be considered invalid. To do this, you need to contact Rosreestr with the one already received from the notary, as well as with the following documents:

application for registration of property rights (filled in Rosreestr when submitting documents);
identity document of the heir (passport);
cadastral passport for the apartment;
receipt of payment of state duty for registration in the amount of 2000 rub.

Attention

To do this, you must first notify all participants in common shared ownership in writing of your desire to sell the part of the inherited apartment, indicating the cost and other conditions of sale.
The refusal of all co-owners is fixed in writing.
If a within a month from the date of receipt of the notification of the sale, the participants in the shared ownership have not confirmed their desire to acquire the share being sold, rejection is accepted automatically.

In case of violation of this procedure, any co-owner will have the right to file within three months statement of claim in court on the transfer of rights to purchase a home.

Information

In 2016, deputies of the State Duma from the LDPR faction proposal was made about compulsory sale apartments inherited in shares. In this case, if within six months the heirs cannot independently determine the sole owner or find a buyer, then the apartment will be subject to forced sale through an auction. The proceeds will be divided among the heirs in accordance with their shares.

According to the deputies, such a measure will reduce the frequency of family disputes over inherited property and reduce the risk of fraud in situations where one of the heirs creates conditions unsuitable for other owners to live in order to become the sole owner of the premises.

The procedure for selling an apartment

Before selling an apartment received by inheritance, according to the norms of the civil legislation of the Russian Federation, the future seller must first go through state registration of property rights(Article 131 of the Civil Code of the Russian Federation) on the basis of what has already been received. After receiving a certificate of ownership of the apartment at the registration chamber, you can begin to search for a buyer and execute a transaction under a sales contract.

To sell an inherited apartment, you need to collect the following list of documents:

contract of sale of an apartment;
passports of persons participating in the transaction;
documents from Rosreestr:
- certificate of state registration of the right to property;
- an extract from the USRR confirming the absence of arrests or encumbrances on the apartment;
cadastral passport, plan of the apartment (ordered at the BTI);
certificate from the housing office on the absence of arrears in utility bills;
extract from the house book (about the absence of registered persons in the apartment).

Note

The consent of the spouse in this case is not required, since any property received by inheritance, is not joint property of the spouses.

Before making a transaction, the future buyer of such real estate should find out from the seller the question of whether there is a share of the inherited property. If such persons are found, it is advisable to obtain an official from them before buying and selling.

Contract of sale

To sell the apartment after between the seller and the buyer is drawn up contract of sale in simple writing.

At the same time, it is recommended to indicate in the text of the agreement full market value of the property, including the previously made deposit (if any). This is important due to the fact that in the event of a dispute during the trial, the buyer will be able to claim only the amount that was prescribed in the sales contract, and not some “actually paid” amount, the amount of which has yet to be proven in a court.
Often, in order to avoid the need or reduce its size when selling an apartment that has been owned for less than 3 years, at the initiative of the seller, the cost of housing under a sales contract underestimated up to the amount 1 million rubles(when income tax can be waived at all).

In order to increase tax collections from January 1, 2016 to real estate transactions at a price that is significantly different down from its market price, the tax payable will not be calculated from the price specified in the sales contract, but on the basis of cadastral value of the apartment(approximate to the market), multiplied by a reduction factor of 0.7.

The obligatory elements of the above agreement are:

information about the parties to the transaction;
the cost of the apartment;
information about the apartment (address, technical information corresponding to the cadastral passport);
term and method of transfer of money.

After discussing all the conditions and resolving disputes, the contract is signed by both parties, and the transaction will be subject to state registration, being considered concluded from that moment.

Registration of the transaction in Rosreestr

After signing the contract of sale, it is necessary to submit an application to the registry office on the state registration of the transaction. It can be submitted in person, sent by mail, through a lawyer, or through a multifunctional center (MFC).

In addition to the application to Rosreestr, the following are provided:

passport of the seller and the buyer;
a contract of sale and a signed act of acceptance and transfer of the apartment;
receipt of payment of state duty by the buyer in the amount of 2000 rubles.

State registration is carried out within 10 business days from the date of receipt of the application and the required documents (clause 3, article 13 of federal law No. 122-FZ of 07/21/1997). In some cases, registration may be suspended or cancelled.

So is it worth buying an apartment by inheritance?

Even experts in the field of real estate answer this question rather evasively.

It is difficult to identify all potential heirs, who may well show up years after the transaction and state their claims.

Art. 1155 of the Civil Code of the Russian Federation admits that the heir could not be informed of the death of the testator until a certain time and provides him with the opportunity to restore his rights in court if he proves this fact.

Important: The period determined by law for the restoration of inheritance rights is three years. But they are calculated from the moment the heir was informed of the death of the testator.

Obviously, it is almost impossible to predict the development of events with such a formulation.

However, the buyer is also protected by law thanks to the Decree of the Constitutional Court of the Russian Federation of April 21, 2003, which contains the concept of “good faith purchaser”. If the buyer's actions meet this definition, i.e. the apartment is honestly paid for and it is proved that he could not be informed about the situation, the court leaves the apartment in his ownership.

Risks of buying an apartment by inheritance

To visualize the main risk of such an acquisition, let's turn to the list of heirs determined by law:

The first priority is children, parents, spouse. The children are both natural and adopted.
The second line is grandparents on both sides, as well as brothers and sisters, full and half-blooded.
The third line is aunts and uncles.

The list continues up to the seventh line, which is closed by stepdaughters, stepsons, stepmothers and stepfathers. If we remember that each of them has its own circle of potential heirs, who in this case can inherit by representation, the fears of real estate purchasers become clear.

Remember. Not a single realtor can 100% guarantee the absence of claims from the heirs of the purchased apartment that suddenly appeared.

In addition, often the apartment is accepted as an inheritance being pledged or coupled with the debts of the testator. In this case, the buyer will have to deal with the claims of creditors.

Another common risk is encumbrance of the apartment with the rights of third parties. For example, housing may be rented for a long period. By law, a lease cannot be terminated even if the owner changes.

It is also possible that the seller may be recognized as an unworthy heir after the transaction.

Fraudulent schemes

So far, we have been talking about risks caused mostly by coincidence.

However, the buyer may well become a victim of intentional selfish intent.

Step-by-step instruction

Step one. Obtaining an extract from the USRR in order to trace the history of housing and identify probable encumbrances.
Step two. Request an extract from the house book and find out in this way about all those registered in this living space.
Step three. Getting information from neighbors. Sometimes this is the surest way to find out about possible pitfalls.
Situations are typical when the deceased lived with his common-law spouse, while having children from his legal wife who were not registered in the apartment, but who had the right to claim a share in the apartment.
Step four. Determination of the circle of heirs, as far as possible. If refusals of inheritance are recorded, it is useful to inquire about their reason.
Step five. Examination of documents - the seller's passport, death certificate of the previous owner, if there is a power of attorney of the other heirs, etc.

Advice. Indicate in the contract only the real amount of the transaction. This will help you avoid losses in any case outcome.

Purchase of an apartment inherited and owned for less than three years

As you know, the apartment can only be sold by the owner.

If the seller who inherited an apartment became its owner less than three years ago, the risks of buying such housing increase significantly:

First, let's remember the statute of limitations for inheritance cases: less than three years, and when buying an apartment, the probability of the appearance of previously unknown applicants for an apartment will increase significantly.
Secondly, often negligent sellers insist on reducing the amount of the transaction, arguing this measure by their unwillingness to pay the tax levied on the sale of housing owned for less than three years.

Conclusion

Buying an apartment by inheritance less than 3 years in the property can result in significant damage and lengthy litigation, if you do not show a fair amount of vigilance.

Given the many details that require attention when concluding such a transaction, we recommend that you seek the help of specialists before making it.

Economist. Over 15 years of experience in finance. Date: September 28, 2017. Reading time 8 min.

The sale of an apartment received by inheritance is carried out when there is already a certificate of the right to inheritance and an extract from Rosreestr. At the same time, transactions are taxed in which the ownership of the inherited real estate is less than three years.

Inheritance is a procedure legalized by the state for the transfer of property rights of the testator to successors after his death. The sale of inherited real estate has a number of features that should be considered when making a transaction.

Sale of an apartment received by inheritance is possible only after the heir registers the right of ownership to it. For this he:

Within six months from the date of opening of the inheritance, he applies to a notary.
After six months from the date of death of the testator receives a certificate of the right to inheritance.
Based on this document, he formalizes the ownership of the apartment.

After that, you can sell your home in the usual way.

However, it should be borne in mind that inherited property can pass to the heir for two reasons:

According to law.
By will.

In the first case, the inheritance is distributed among the successors according to the queues regulated by Articles 1142-1145 of the Civil Code of the Russian Federation. In the second, the apartment will be inherited by the persons specified in the will.

The number of owners of the apartment being sold is also important. If this is one successor, the sale procedure is greatly simplified. In the case of several owners, the alienation of an apartment can take two forms:

The sale of an apartment and the subsequent distribution of the funds received between the owners.
Share sale.

Sale of a share in an inherited apartment

It is possible to sell a share in an inherited apartment. However, this procedure implies a longer preparatory stage than when selling a whole home. In this case, it is divided among other successors, each of which has a pre-emptive right to redeem the alienated share. It means that:

Before selling his share, the heir must be offered to buy it by other owners of the apartment.
The offer to purchase is made in writing. In priority - sent by registered mail with acknowledgment of receipt and a description of the contents. This guarantees a legitimate legal procedure for the transaction and protection of the rights of the heir in the event that other owners change their mind after a long time and require the re-registration of the share in their name.
The owners are given a month to make a decision. In case of refusal or lack of response on their part, the heir has the right to sell the inherited share to third parties. However, the cost should not exceed the price indicated in the offer to other owners.

Note . As in the case of a whole apartment, before selling a share, you must enter into an inheritance and register ownership in your name. Otherwise, the transaction will be declared invalid.

Sale of an apartment by inheritance in the presence of several successors

If there are several heirs and one of them decides to sell the apartment, it is necessary to obtain the consent of all other homeowners. If at least one of them is against, the sale is impossible. In such situations, there is only one way out - the alienation of the share.

However, if all the heirs intend to sell the apartment, each of them must register the ownership of their share.

After that, the sale is carried out in the following order:

Agreement of conditions. At this stage, all owners agree on the price of the transaction, the date of sale and other nuances necessary for the alienation of housing. The settled conditions are fixed in the contract of sale.
Certification of the contract by a notary. This is an important point, without which a future sale will be impossible. The specialist checks the legality of the transaction and puts a registration mark in the contract.
Making a deal. The parties sign the contract, payment is made.
Registration of ownership. After that, the buyer applies to Rosreestr, where he receives an extract confirming the fact of ownership of the acquired property.

Note . When selling an apartment owned by several successors, the contract should indicate the amount due to each of them.

What you should pay attention to

Selling an inherited apartment is not an easy procedure. Despite the fact that its alienation is not much different from the usual sale and purchase transaction, there are several nuances that you should pay attention to:

Acceptance of an inheritance implies the simultaneous transfer of all debt obligations to the successor. This means that all debts and penalties must be paid to the new owner of the apartment. Therefore, before selling it, it is necessary to close all debt obligations.
The existence of an encumbrance. Before the transaction, you should make sure that there are no registered citizens in the housing for sale. If they exist, it will not be easy to sell it. The difficulty is that a previously registered citizen may refuse to leave the apartment after the death of the testator. Here it is important to consider on what basis he lives in the apartment. If the reasons are not substantiated and illegal, the eviction is carried out forcibly in court.
The big risk associated with the sale of inherited housing lies in the presence of potential successors. This is especially true of situations in which it was inherited by law. There are cases when, after the sale of an apartment, relatives claiming an inheritance and demanding a share are announced. In such situations, it is difficult to find a compromise solution, most often it becomes necessary to go to court. In addition, even in the absence of a will, there are persons who have the right to inherit. These are disabled children, parents, spouse of the testator.
If other legal successors renounce their share, it is necessary to obtain a waiver in writing. Otherwise, at any time they will be able to demand what is due to them by law.

Transaction procedure

The process of selling an inherited apartment is divided into three successive stages, each of which has legal significance:

Inheritance.
Formation of property rights.
The conclusion of the contract.

Inheritance

Inheritance is an important component, without which the sale of an inherited apartment will not be possible. Regardless of the basis on which the property is inherited (by law or will), the successor should contact a notary. Term - within six months from the date of opening of the inheritance (as well as the death of the testator).

If the deadline is missed, it can be restored in court. But this requires compliance with special conditions:

The heir did not know or could not know about the death of the testator.
The deadline was missed for other good reasons.

After that:

The necessary documents are sent to the notary office;
After six months from the date of death of the testator, a certificate of the right to inheritance is issued.

Table 1. Documents required for registration of inheritance

Registration of ownership

The next stage is the registration of ownership of the apartment. This is the key moment necessary for its alienation. It is impossible to sell a house based only on a certificate of inheritance. Such a transaction will be declared invalid.

Registration procedure:

The future owner sends the necessary documents to Rosreestr, where he submits an application for registration of ownership.
After ten days (maximum three months), the successor will be registered as the owner of the property. In confirmation of this, he will be issued an extract indicating his legal possession.

Table 2. Documents required for registration of ownership of an inherited apartment

Note. From January 1, 2017, registration of property rights is carried out electronically. So far, certificates have been issued. At the moment, the proof of ownership of the apartment is an extract from the Unified State Register of Real Estate (EGRN).

Conclusion of an agreement

The parties to the transaction (buyer and seller) enter into an agreement only after they have settled all the conditions:

subject of the contract (sale of an apartment or its share);
the date of the transaction;
the amount of the advance;
the cost of the apartment;
payment method (, bank transfer, etc.).

Note. The existence of a contract does not yet indicate the fact of the transaction. The buyer will become the owner of the apartment only after he registers the right of ownership in Rosreestr.

Stages of conclusion of the contract:

Preparation of documents necessary for the sale (extract from the USRN, inheritance certificate, etc.).
Establishing the value of an apartment. In this case, you can focus on the price of similar housing or contact the agency. In any case, the contract must indicate the real price for which housing will be sold.
Settlement of the terms of the transaction with the buyer.
Drawing up a preliminary contract of sale, receiving a deposit or advance. This type of contract is a kind of guarantee that the transaction will be concluded on predetermined terms.
Verification of documents.
Signing of the main contract.
Signing the act of acceptance and transfer of the apartment and handing over the keys to the apartment.
Receipt of cash for sales.

After that, the buyer draws up the ownership of the apartment and becomes its full owner.

Taxation

Taxation when selling an apartment received by inheritance is regulated by Article 220 of the Tax Code of the Russian Federation.

Peculiarities:

The tax is levied if the apartment has been owned for less than three years.
The deduction is 13%.
The term of ownership begins to be calculated from the date of opening of the inheritance (death of the testator) and does not depend on the date of registration of ownership of the apartment.

Note. From January 1, 2016, the tax is levied on the sale of real estate owned for less than five years. However, an exception is a number of grounds for acquiring property rights: inheritance, donation, privatization, contract for life maintenance with a dependent. In these cases, the period is less than three years.

Thus, if the inherited apartment has been owned for more than three years, no tax will be charged on its sale.

Less than three years

In situations in which the property needs to be sold as soon as possible (for example, immediately after the inheritance and registration of ownership), the assignee will have to pay tax. To do this, after the transaction, he needs to submit a 3-NDFL declaration to the tax office.

The tax is paid on the amount exceeding 1,000,000 rubles. At the same time, the rate will be 13% for citizens of the Russian Federation and 30% for foreign citizens.

How to sell without paying tax

It is possible to sell real estate without paying tax in two cases:

More than three years have passed since the opening of the inheritance.
The amount of the sale is less than 1,000,000 rubles (for example, when selling a share).

In addition, the legislation identifies a number of persons who have tax benefits and are exempt from paying tax:

disabled people (I and II groups, since childhood);
pensioners.

Sometimes the heirs want to immediately sell the inherited housing. There can be many reasons for this. But you need to take into account the nuances of such a transaction. One of the topical issues of inheritance is when it is possible to sell an apartment after entering into an inheritance?

When can you sell an inherited apartment?

By law, the successor becomes the owner from the day of the death of the testator. Even though he has not yet fully formalized the inheritance (there is no certificate yet), even though he has not registered his right with Rosreestr, he is still the owner. As if "hindsight". And then who else to ask taxes, utilities and other payments for the time when the hereditary procedure is underway, which can last from six months or more?

But in fact, the newly-minted owner can sell, give, etc. after formalizing his title of owner. Otherwise, the deal will not be carried out in Rosreestr, they will not even accept documents. It will be considered that the heir is an unauthorized seller.

Some properties are under mortgage, the effect of which passes to the successor. And until the pledgee (usually banks under loan agreements) does not give written consent to the sale, the seller's actions will be illegal.

So, in order to make it possible to sell an apartment by an heir, it is required:

get a certificate of inheritance;
put the property on cadastral registration (if it was not) or update the cadastre data (make changes);
hold a state registration of the right to housing in Rosreestr;
obtain consent to conclude an agreement with the mortgagee or pay off the mortgage (if there was a pledge).

Sales tax

Many inherited properties do not become housing for heirs. The latter are in a hurry to sell the real estate inherited. Sometimes the reasons for this are disagreements between successors, an urgent need for money, the availability of other housing, etc.

Finding a buyer, bargaining for a price, registration are not all the concerns of the sellers-heirs. There is still a tax obligation to the state from the income from the transaction. These are additional costs for the seller in addition to the state duty for entering into an inheritance (see).

The tax is 13% of the total value of the property sold. It must be paid to the territorial tax office (at the place of residence of the taxable person). For non-residents, the tax is even higher - 30%.
It is necessary to correctly draw up a declaration in the form of 3-NDFL (see. And also in detail about.
Timely submit it for inspection (no later than April 30 of the year following the year of sale).
Timely pay (before July 15) the entire amount of tax due (bank details for transfer can be obtained from the local IFTS).

The law does not contain any personal income tax benefits for the sale of real estate (including for socially vulnerable categories of citizens). So everyone has to pay taxes. However, the owner can reduce the amount of the taxable amount or be completely exempt from the obligation to the budget.

Legal Ways to Avoid/Reduce Tax

Tax exemption

You can avoid bureaucratic fuss (registration and filing of declarations), as well as protect yourself from the tax burden, simply by waiting 3 years after the property appears.

If the inherited apartment is continuously owned by the successor for more than 3 years, then when it is sold (after 36 months), he is completely exempt from personal income tax.

Since 2016, there has been a 5-year tenure of residential space for tax-free sale. This period does not apply to the inheritance of housing. Therefore, in order not to pay tax, you need to wait 36 months from the date of obtaining ownership of the ancestral property.

Tax reduction

You can reduce the amount of personal income tax up to "0" rubles. Unlike full liberation, you don't have to endure 3 years. But red tape with declarations cannot be avoided.

The procedure for "cheapening" the tax is simple:

the so-called tax deduction (the amount of 1 million rubles) is subtracted from the base figure (sales price of the object);
or acquisition costs (the cost of entering into an inheritance and registration of property);
the result obtained is multiplied by 13 percent.

As a rule, expenses are less than 1 million rubles, so everyone enjoys a deduction of 1 million rubles. There is only one option to downvote:

or deduction;
or expenses (at the choice of the seller-taxpayer).

If shared real estate is sold, then each shareholder submits a separate declaration on his own behalf. It indicates the amount of tax calculated from the value of his share. The application of the tax deduction is made by distributing it among the equity holders as a percentage in accordance with the size of each share (that is, not each equity holder applies 1 million rubles, but 1 million for the entire object).

The price of housing is indicated in the contract (it is this amount that must be reflected in the tax return). The contract value is set by the parties, but if it turns out to be less than the cadastral value, then for tax purposes an amount of at least 70% of the cadastral value is allowed.

Tax risks and liability

There are practically no methods of fraud and distortion of circumstances unknown to the tax authorities in order to save on taxes (underestimate the cost, overestimate expenses, etc.). It's getting harder and harder to be an original and inventive defaulter.

Almost all real estate in Russia has gone through an appraisal and now has a cadastral value. It is close to the real market, according to which housing is sold on the market.
And now your contractual price will be compared with the cadastral one. If it is below 70%, the tax will be calculated not from the amount under the contract, but from 70% of the cadastral value.
The inspectorate can detect questionable reporting even at the stage of requesting information about the residential premises in Rosreestr.
Further, a tax audit (office or on-site) threatens. Based on the results, it is likely that additional taxes will be charged, fines and penalties will be added.

Experts in the field of tax minimization advise reporting to be as transparent as possible. He takes payment more seriously, and in case of difficult questions, contact the local inspectorate (better even in writing) for clarification.

Buying an apartment from the heirs: the risks of the buyer

Perhaps one of the riskiest types of transactions in the housing market is the purchase of an apartment after an inheritance. There are many hidden threats, which sometimes become a surprise even for the seller himself.

It is advisable to involve a friend, a trusted lawyer or realtor in the transaction. If this is not possible, then you must strictly follow the instructions below in order to somehow minimize the risks when buying an apartment by inheritance.

Instructions on how to buy a hereditary apartment

First impression

Particularly wary are considered options with attractive purchase conditions, in particular, at an attractive price. Although often the reasons for the low price are not any "pitfalls", but the desire to quickly share the inheritance received. Due to this, the cost can be 5-10% lower than the average market price. But if the price is too low, it makes sense to seriously think about the reasons why the heir wants to get rid of the inheritance.

Meeting with the seller

First you need to check his identity with a passport and find out if he is the owner or acts by proxy. If you are dealing with a representative, then personal contact with the owner is necessary (preferably in the presence of witnesses and in the premises for sale). During the conversation find out:

motives for the sale;
the history of housing (how the first owner appeared (privatization, equity participation in the construction of MKD), how the seller got the property, etc.);
whether there are registered persons or other citizens who have the right to reside (those who refused privatization, beneficiaries by will, who were discharged in connection with leaving for the army, conviction, going abroad, etc.);
how the certificate of inheritance was obtained (there was / was not a litigation, were there other applicants and which notary (name, address of the notary) executed the registration of the inheritance property). Buying an apartment by will or by law, the risks are the same, nevertheless, it is important to find out the reason for joining (perhaps this will allow you to correctly assess the whole picture and correctly assess the prospect of buying and selling);
the presence / absence of problems with housing in technical terms (illegal redevelopment (re-equipment), errors in documentation, in the USRR, State Property Committee, etc.)
questions about housing debt (utility payments, energy supply companies: gas, electricity, water, etc.);
whether there are encumbrances (mortgage, hiring, rent, etc.);
the reasons why the authority to sell is transferred to a trustee (if it is not the owner who sells);
discuss the main terms of the contract (price, term of conclusion, etc.);
other questions.

No makings

Prior to the signing of the contract, it is not necessary to conclude a preliminary contract, give deposits or leave deposits. Housing is a special commodity, sold slowly and difficultly. And it is bought on a cold head and without emotions. Money is more liquid than real estate, and if this option fails, there will be another one.

Documentation

Carefully study the requested documentation for housing:

legal documents:
- inheritance certificate;
- agreement on the division of hereditary shares;
- contracts of sale, donation, privatization (confirming the rights of the testator), etc.;
legal documents:
- certificate of state registration of property (revoked from 07/15/2016),
- extract from the state register;
technical papers:
- BTI passport;
- technical plan;
- cadastral passport or extract from the State Property Committee;
- resolution on the legalization of redevelopment;
certified consent of the other owners of real estate, in the event of the sale of shares in the apartment by the heirs;
extended certificate of registered persons, certificate of family composition at the place of residence;
an extended extract from the Unified State Register containing the history of transactions for the object;
certificates from the housing department, HOA, ERIC about the absence of debt;
certificates from a psychiatric and narcological dispensary - to be sure of the seller's capacity;
permission of the board of trustees, if the owner is a child or even if he is simply registered at the address;
and others.

First of all, figure out when the transfer of inheritance took place. If the legend is fresh (up to 1 year), then the risks of the buyer are real.

The indisputability of the result of the operation is guaranteed when the successor owned the property for a long period of time (from 5 years or more).

It is also worth paying attention to the compliance of the information received from the owner with the documents, as well as the presence / absence of errors, contradictions, etc. in the documentation itself.

Inspection

Carry out a thorough inspection of the property for the relevance of the layout, the integrity of communications and engineering equipment (electrical panels, ventilation, etc.). On the way, you can look at the neighbors (especially below) and ask if there are any complaints about the apartment (for flooding, violations of sanitation, urban planning, housing maintenance, etc.).

Conversation with a notary

Get to the notary who made the registration of the inheritance, at the reception and find out: about the purity of the inheritance case, disagreements and conflicts between applicants, litigation (if any). Notaries will be reluctant to share such information, but if such a visit is made together with the heir-seller and the notary to explain that the interest is caused by the upcoming sale, then general information can be obtained (which is already valuable). In addition, the notary can request data on arrests and restrictions on the purchased residential premises.

Database query

Check the heir-seller, other heirs and the testator for the presence of litigation and enforcement proceedings:

on the website of the State Antimonopoly Service of the Russian Federation "Justice" (general website of the courts of the Russian Federation) address: https://sudrf.ru, in the tab "search for cases and judicial acts"
on the website of the Federal Bailiff Service of the Russian Federation (bailiffs), address: http://fssprus.ru, in the service "Data Bank of Enforcement Proceedings".

Inquiry

Through acquaintances (if there are such connections) in the territorial police departments (at the location of the hereditary property) to learn about checks on the facts of fraud, other crimes against the seller and other interested parties.

Registration

It is safer to draw up a transaction notarized and preferably with the same notary who dealt with this inheritance. If the property is shared, then notarization is a prerequisite for the legality of the transaction. This form of agreement will remove many risks, since the notary is already aware of the events. In addition, he checks the legality of the transaction (that is, its "legal purity") and, in case of problems, is personally responsible for the flaws with his own property.

But this is not a reason to withdraw from such an important stage as discussing the terms and concluding (signing) an agreement.

Reflect only real numbers and dates in the text, especially the price. It is impossible to underestimate the cost of the purchase, no matter how touching the requests, weighty reasons and convincing arguments of the seller. If for some reason the transaction is declared invalid, then you can only count on the money, the amount of which is specified in the contract.

A very prudent move would be to meet with all the heirs (if any) and other persons interested in the fate of housing and obtain receipts from them stating that there are no claims and objections to the upcoming sale and purchase. Such consents and approvals are not required by law, but a couple of sentences on a piece of paper guarantee so much peace of mind. Since in the event of legal claims on the part of these persons, these documents will turn into solid evidence against the litigator.

If during the ongoing verification activities at least some doubts or suspicious points are revealed (including in the behavior of the seller, other interested parties), it is better to tactfully refuse to purchase.

What to do if you have problems after purchase

In view of the many applicants (by law and testament, owners of compulsory shares, inheriting by transmission, representation, etc.), the heterogeneity of their claims (to become the owner, claim monetary compensation, receive the right to reside, etc.), as well as the duration of the process inheritance (six months with the possibility of restoring the entry period) negative consequences after buying an apartment from the heirs can be an unpredictable variety:

Obvious Threats

Deal Cancellation

Judicial cancellation (annulment) of the sale and purchase transaction of a hereditary apartment concluded between the heir-seller and the buyer arises in case of disagreements, conflicts and clarification of relations:

On the part of the spouse of the testator due to:
- a dispute about the distribution of the inheritance without her / his participation (most often the former spouse (a) did not have time to share the joint property);
- recognition of inheritance property as the personal property of the spouse of the testator, that is, illegally included in the estate;
- putting forward claims of creditors to the spouse (former/former), including with the requirement for the division of joint property.
By third parties mean:
- protection of his right by the owner of the apartment (who did not have time to register his rights with Rosreestr) from the illegal inclusion of the apartment in the inheritance mass (for example, there was a sale of an apartment, which the testator avoided registering during his lifetime, after death the sold apartment was included in the inheritance mass, entered into inheritance and subsequently sold)
- presentation of debt claims of creditors of the testator (sue against heirs or inheritance property);
Between potential heirs about:
- restoration of the missed term of entry into the inheritance;
- appeal against unjustified removal from inheritance or, conversely, entry into the inheritance of unauthorized heirs (out of turn);
- challenging the illegal refusal of the inheritance of other heirs (for example, the refusal was made under the influence of deceit, delusion);
- incorrectly made hereditary division of shares;
- challenging the agreement between the heirs (who accepted the inheritance, but have not yet registered their ownership in Rosreestr) on the distribution of shares in the inheritance;
- invalidating a will;
- proof of kinship, giving the right to participate in the inheritance procedure (for example, illegitimate children of the testator);
- confirmation of the fact of being dependent on the testator, in order to claim a mandatory share;
- discovery of the will by an interested person who did not know about its existence before, after the completion of the inheritance case;
- forgery of documents and other illegal actions of the seller as an improper heir.
From the side of the heir. There are situations when the testator is recognized as dead by a court decision, and subsequently declared and tries to return to himself the property that belonged to him before he was declared dead.

There are other situations as well. They can lead to the cancellation of the transaction only on the basis of a court decision, which depends on the circumstances of the case and the ability to defend their interests by the disputing parties.

Changing the terms of the contract of sale

For example, under the terms of the will, housing was subject to sale by the executor of the will, and the proceeds were due to the minor legatee. The condition of the dwelling left much to be desired, but its cost concealed such a disadvantage. The minor, as one of the parties to the contract, was transferred money to his personal account. Subsequently, the guardianship authority, acting on behalf of the minor legatee, changed the terms of the contract regarding the price. Namely, he set the price of the apartment equal to the market value. As a result, the buyer has to pay extra for housing, which makes buying and selling very unprofitable for him.

Restriction of the rights of the new owner

Example: the testator made a will, in which he provided for a condition on the life registration of his friend. The successor designed the dwelling, and then sold it. I didn't think about the recipient. The latter, after some time, declared his right, but to a new owner. As a result, the living space will have to be shared with an outsider.

indirect problems

In addition to direct losses from an unsuccessful transaction, there may also be additional overhead costs for the buyer.

For example, after the purchase was made expensive repairs. The contract was declared invalid, the parties were ordered to return everything back (as it was before the operation). Even if the purchase price of the dwelling was returned to the buyer, no one compensates for the repair costs without additional efforts and courts.

Above, we talked about simple problematic situations, the solution of which comes down to a standard litigation. But there are stories when the buyer is exposed to increased risks and suffers double damage.

For example, purchase of an apartment from an heir under a will. Then a respectable purchaser resells the property to the next owner with his markup. And after a while, applicants for a mandatory share in the inheritance appear. And they dispute all transactions (both the first and subsequent sales). As a result, the original purchaser must return the contract value to the subsequent owner. At the same time, the residential premises are not returned to the first buyer (since it becomes the property of the legal heirs), but there is only the right to demand the return of the money paid from the false heir (who spent all the money and is insolvent). Thus, the buyer lost the apartment and still owes a large amount.

Many potential problems can be avoided by carefully and prudently owning and using property.

There are three main rules to remember:

Do not rush to sell the property. Since a subsequent sale will not protect against the possibility of challenging the transaction, and if such events occur, it will be more difficult to resolve the consequences.
Carry out repairs, alterations and other improvements based on official permits (in cases where such are required) and with documentary evidence of all expenses. In the worst case, these costs can be recognized as a loss and recovered from the seller.
After the purchase, within six months or a year, it is necessary to request extracts from the Rosreestr for the object (see information about arrests, restrictions, litigation, etc.), as well as certificates of registered persons from the MFC. This will allow you to quickly respond to problems that arise. Just sometimes the delay translates into very serious consequences. For the same reasons, you should register yourself in the purchased housing (in order to receive timely mail, including court correspondence).

If the outcome of the transaction turned out to be unfavorable and there were problems after registering the property, it is prudent to adhere to the following principles.

Gotta keep calm

That is, do not take hasty and thoughtless steps. In no case should you get involved in adventures offered by the seller or the disputing heir. Perhaps this is a ploy that will only make matters worse.

Maximum participation in litigation

Whatever claims the successors, creditors of the testator or other persons have regarding the inheritance property (challenge of the will, restoration of the term for entering into the inheritance, disagreements about the size of the inheritance shares, objections to transactions with housing, etc.), for the new homeowner they may have effects. Therefore, the buyer is in any case an interested person. And as soon as it becomes known about any legal proceedings, it is necessary to strive to intervene in the process (either as a party to the case or as a third party), since the reference to material interest allows this to be done.

In court, you need to be active, you should not spare money for a qualified lawyer / lawyer. It will pay off in full.

Interaction with the seller

It is extremely important to keep in touch with the seller of the ill-fated property, as he has more complete information about the disputed property, the intentions of the contestant and other valuable information. Putting together efforts, acting together, you can get an advantage over the plaintiff.

But such cooperation must be very careful. Vigilance and caution are needed, since the seller can play the role of an ally, but in fact be on the opposite side.

Appeals to the police, the prosecutor's office

To protect your rights, you should involve as many forces as possible. By filing a statement with the police about the threat to property, you can get a lot of benefits.

Firstly, the results of the audit can be a good help in litigation (since from the protocols of the review, interviewing witnesses, answers to requests, you can get useful information that you cannot get on your own). Therefore, even if a criminal case is not initiated, then you can familiarize yourself with the rejected material and dig up something useful.
Secondly, the very appeal to law enforcement agencies may frighten the unfortunate plaintiff. Let's say that the sale of real estate and the subsequent appeal to the court with a challenge were links in the same fraudulent chain. The eye of law enforcement may see a conspiracy. Malefactors will prefer to refuse the plan not to be convicted of a crime.

Sale of an apartment by the heir: risks of the seller

The peculiarity of the turnover of hereditary real estate is that there are no absolute guarantees for anyone. Along with the acquirer, the seller also “plays with fire”. And for the latter, the likelihood of adverse events is high:

the obligation to return money in the amount of the contract price;
reimbursement of expenses for repair, re-equipment, change of purpose of the sold object, which were incurred by the last owner (if such investments take place);
compensation for moral damage and other losses of the buyer (in the order of recourse).

Deprived heirs, having annulled the contract of sale, may try through the court to recognize the heir-seller as unworthy. And if this succeeds, then he will be deprived of all rights to the property of the testator. That is, the new applicant will not reduce his share in the inheritance, but will completely take it away. Other detrimental results are not excluded.

What should the seller do to avoid negative consequences during the sale

The risks of the seller can be minimized.

bide your time

Property should not be disposed of hastily. After waiting a few years, you can kill two birds with one stone: save on taxes (sale after 3 years of ownership exempts from paying taxes) and make a “cloudless” purchase and sale.

Resolve all conflicts

It is necessary to enter into the inheritance according to honor and justice. Everything must be in line with the law. It is not recommended to deliberately hold back any information from other applicants, manipulate facts, mislead, etc. The procedure should be as open as possible. Otherwise, later such tricks can go sideways.

If during the period of acceptance of the inheritance all the cornerstone and slippery issues are not resolved, try to resolve everything after. It's never too late.

Find out mysteries and secrets

With potential successors who refused to participate in the section of the testator's values, it is better, so to speak, to talk in a kindred way. Delicately find out if they know that the testator had property, that they had rights to it, and also ask why they refused the benefits due.

If the situation allows, talk about plans for the property and get written confirmation from them that there are no material claims on their part.

Forgotten wills

It is not superfluous to contact a notary (preferably the one who handled the inheritance case) with a request to establish the presence / absence of the testator's wills. Of course, the notary would not lose sight of such a detail, and if there was an order from the testator, he would call on the heirs he had chosen. It is not difficult for him to find out about the will (there is an electronic database of the notary, and before that special magazines were kept). But there are rare cases when the testator issued an inheritance order already in the early 90s, and you can find out about such a will only by requesting data from the archive of the regional notary chamber.

Information about such circumstances is very important, especially when the heirs entered under the law, not knowing about the will. You can carefully find out: did the elected applicant know about the will of the testator, about the opening of the inheritance, his attitude to what is happening.

Of course, such curiosity can worsen your situation. But on the other hand, the price of calculating "Perhaps!" is too high. In any case, what to do in this situation is the right to choose the seller-heir himself.

World Solution

When claims from interested parties arise, it is wiser to take measures to resolve the problem at its source.

First, the situation is assessed: how justified are the claims of those who disagree. If everything is serious, then you should make friendly contact, offer favorable conditions for resolving the issue (receive monetary compensation, other property, a certain share in the real estate being sold, etc.). You will have to give up part of your gain, but in the end, stay in the "kings", rather than take a principled position and lose more.

Along with the purchase and sale and donation, one of the most common grounds for obtaining real estate ownership is inheritance. By inheritance, you can get an apartment, house, cottage, land, other real estate.

Entering into an inheritance, a citizen acquires the right of ownership of real estate, which includes the right to use and dispose. In other words, he can perform any action with him - sell, exchange, donate, bequeath

In this article, we will consider such issues as the procedure for drawing up a contract of sale for an apartment received by inheritance, terms and procedures, a list of necessary documents, as well as the most pressing issue - the amount of tax and state duty.

Is it possible to sell an apartment inherited?

The law does not establish any restrictions on the performance of purchase and sale transactions with inherited real estate, however, there are some features that both the seller and the buyer must be aware of.

Inherited real estate can be sold after all the necessary inheritance procedures have been completed and the necessary documents have been completed:

Claim the right to inheritance, enter into it within 6 months from the date of opening and receive a Certificate of Inheritance;
Register the ownership of real estate and obtain an extract from the USRN;
Conclude a contract of sale;
Pay tax.

When can I sell an inherited property?

You can sell an apartment received by inheritance six months after the death of the original owner. That is, after entering into inheritance rights and receiving a right-affirming document. Until that moment, the completed transaction will be invalid.

The law does not provide for any time limits for transactions. However, you need to keep in mind that:

when selling inherited residential real estate during the first 3 years (the first 5 years - if the inheritance took place after 01/01/2016), you will need to pay income tax;
when selling residential real estate after 3 years (5 years) - after entering into an inheritance - you will not need to pay tax.

Registration of the inheritance

On the day when the owner of the property dies, the inheritance opens. What do heirs need to do?

Submit to the notary a written statement of intention to enter into the inheritance;
Submit to the notary such documents as a passport, a death certificate of the owner of the apartment, a will or a document confirming the family relationship, registration and title documents for the apartment. You can read more about documents in the article.

It does not matter whether the inheritance is by law or by will. Only six months later, the heirs will receive a Certificate of Inheritance and will be able to formalize the right of ownership and dispose of the inheritance property at their discretion.

If the owners of hereditary real estate are several heirs, the Certificate is issued to each of them - indicating the share belonging to each.

After receiving the Certificate of Inheritance, you should contact the Rosreestr to register the transfer of ownership of real estate - from the testator to the heir. After that, it is possible to make any transactions - sale, donation, exchange of an apartment.

If there are several heirs, they will need to come to an agreement regarding the use and disposal of the acquired apartment - they can conclude a sale and purchase transaction only by agreement.

Apartment for sale

After a will or legal inheritance, after the subsequent registration of ownership, the procedure for the sale and purchase of an ancestral apartment will not differ in any way from the sale and purchase of any other residential property.

Documentation

To sell an apartment, you will need to prepare a package of documents:

passports of the parties to the transaction;
title document (Certificate of the right to inheritance);
a document confirming the ownership of the apartment (since 2016, this is an extract from the USRN, which replaces the Certificate of Ownership);
technical passport for the apartment.
an extract from the USRN confirming that the apartment is not encumbered (pledge, arrest);
certificates of municipal organizations on the absence of debts;
certificate from the UVM at the place of registration of real estate.

If the seller has a husband or wife with whom a prenuptial agreement has been concluded, and the inheritance property is joint, and not personal property, a written and notarized permission of the spouse to sell the property will be required.

If a minor child was registered in the apartment, you will also need to obtain permission from the guardianship and guardianship authority.

In some particularly difficult cases, if the buyer has a suspicion that other persons can claim the rights to the inheritance apartment, a written refusal of the potential applicant can also be obtained and attached to the package of documents.

Contract of sale

A written contract of sale is concluded between the buyer and the seller, the mandatory terms of which are ...

basic information about the parties to the transaction (full name, date and place of birth, place of registration, passport data);
the value of the subject of the transaction;
information about the subject of the transaction (address, technical information corresponding to the cadastral documentation);
rights and obligations of the parties to the transaction;
term and method of transfer of property and funds;
liability of the parties for failure to comply with the terms of the contract;
the date of the transaction;
signatures of the parties.

In the process of concluding a transaction, all the terms of the written contract must be discussed, all disputes that arise must be resolved and an unconditional agreement reached. After checking all the documents by a notary and reaching agreement by the parties, the contract is signed and sealed with a notary's seal and signature. The concluded sale and purchase transaction is subject to state registration.

Note! One of the most essential terms of the contract for the sale of an apartment is the condition of its value. Very often, the seller deliberately indicates a lower price of the apartment - in order to reduce the amount of income tax, up to 1 million rubles - in order not to pay it at all. The actual, and not the "official" price of the apartment in such cases is negotiated orally between the seller and the buyer. What is the danger of such a decision? In the event of a dispute, the buyer will not be able to prove that he transferred the seller a much larger amount of money. Even if the dispute is considered by the court, the buyer will be able to claim only for the amount specified in the contract, and not for the announced and unproven actual amount.

Therefore, lawyers are advised to indicate in the contract of sale the full market value of residential property, including the prepayment or deposit made.

Registration of the contract in Rosreestr

After the sale and purchase agreement is concluded and notarized, it is necessary to contact the Rosreestr authority to register the transfer of ownership of residential property from the seller to the buyer.

You can submit an application for state registration to the Rosreestr body in person or through a representative by proxy, you can send it by mail or use the service of the Multifunctional Center (brand - "My Documents").

The following documents must be attached to the application:

copies of passports of the buyer and seller;
contract of sale, act of acceptance and transfer of the apartment;
extract from the USRN with cadastral information;
receipt of payment by the buyer of the state duty for registration.

State registration is carried out during 10 business days from the date of receipt of the application and documents.

Tax on the sale of an apartment

As mentioned above, the sale of an inherited apartment and the sale of an apartment acquired in ownership in another way (by privatization, under an exchange agreement, gift, sale and purchase) do not have significant differences. Income tax from such a transaction is paid according to the general rules for the taxation of individuals, however, a number of features must be taken into account:

According to part 1 of article 220 of the Tax Code of the Russian Federation, when selling an apartment that has been owned by the heir for more than three years (after 01/01/2016 - more five years), there is no income tax. A period of three years (five years) must elapse from the date of the death of the testator, and not from the date of receipt of the Certificate of the right to inheritance or an extract from the USRN in Rosreestr.

Note! Since January 1, 2016, there have been some changes in the taxation rules - income tax on the income of an individual is, as before, 13%, but is levied on the sale of residential real estate owned by the seller for less than 5 years.

The heir often has a desire to sell the ancestral property as soon as possible. There can be many reasons for this, for example, living in another region, the need to pay off the debts of the testator from the proceeds from the sale of property. If the housing is sold during the first three years (the first five years - if the inheritance was opened after 01/01/2016) - the transaction is subject to taxation.
If the transaction amount is less than one million rubles (for example, if a share of an apartment is being sold), the tax is not paid. If the transaction amount exceeds one million rubles, income tax is 13% for citizens of the Russian Federation and 30% for foreigners - on the amount exceeding one million rubles (according to paragraph 2 of Article 220 of the Tax Code of the Russian Federation).

The tax is paid at the local tax authority after the submission of the declaration until April 30 of the following year.

How not to pay tax?

So, you can not pay tax if ...

More than three years have passed since the death of the original owner of the apartment - if he died before 01/01/2016, more than five years - if he died after 01/01/2016.
The cost of hereditary housing is less than 1 million rubles.

Note! Some unscrupulous sellers, in order to avoid paying the tax, deliberately underestimate the value of the property, sometimes even to the amount of less than one million. In this case, first of all, buyers are at risk. Firstly, as mentioned above, in the event of a dispute and forced termination of the sale and purchase agreement, they will not be able to prove the amount of money actually paid and will receive only what is indicated in the agreement. Secondly, they will be deprived of tax breaks, which, according to the law, are due to owners of new housing: they will have to pay 130,000 rubles.

It should not be overlooked that the tax authority is well aware of such an offense as tax evasion, and can hold the guilty seller liable for unjust enrichment.

The legislation provides tax incentives for certain categories of citizens. Yes, tax exempt...

pensioners;
Disabled people of I or II group;
Childhood Disabled.

If the seller falls into one of the above categories, he must submit an application for tax exemption to the local tax office, attaching copies of documents confirming retirement age or disability. The main thing is to timely submit an application and documents confirming the right to a tax benefit. After some time, a positive response will be received from the tax office.

Difficulties in buying and selling an inherited apartment

If the heir turned to the notary in a timely manner and correctly executed all the documentation, there should not be any problems with the further alienation of the inheritance property. However, you should always be prepared for unforeseen circumstances.

The main difficulty that the seller of an inherited apartment has to face is finding a buyer. Potential buyers are often alarmed by the possibility of the sudden appearance of other heirs who did not enter into the inheritance in a timely manner. Even if the inheritance occurred by will, there can always be a relative who wants to challenge the will in court. If the court evaluates all the circumstances of the case and decides that the new heir did not enter into inheritance rights for good reasons, but has the right to the disputed property, the completed sale and purchase transaction may be declared invalid.

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Whether to buy an apartment under a will. Risks for the buyer when purchasing a hereditary apartment. Income tax on the sale of housing