Extended data
According to the "Notice on Individual Income Tax on Individual Donations of Houses" issued by the Ministry of Finance, it is pointed out that the property rights of houses are donated free of charge under the following circumstances, and personal income tax of both parties is not levied:
(1) The property owner gives the property to the spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;
(two) the owner of the house property gives the house property to the supporter or the supporter who has the direct maintenance or maintenance obligation;
(three) after the death of the owner of the house property, the legal heir, testamentary successor or legatee who has obtained the house property according to law.
References:
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