In real life, it often happens that the transfer and gift of houses between relatives are only verbal promises, and no property transfer is handled. There are countless examples of disputes caused by this. I would like to remind you that no matter whether you are a relative or not, you need to transfer your ownership to avoid future troubles.
Let's look at a case first.
Mr. Wu has a brother and a sister, and his parents own a three-and-a-half-story self-built house in the torch area. As early as the three brothers and sisters were not married, a family of five had been living in a self-built house. With the death of his father, his brother got married outside and his sister got married. Mr. Wu, his wife and children have been living in their own house with their mother in recent years. Since Mr. Wu has not bought a house outside for many years, his mother verbally made it clear that she would give the house to Mr. Wu. However, after Mr. Wu's mother died last year, Mr. Wu's brother was forced to move back to his house because of divorce. At this time, my brother thinks that because the house has not been transferred, the three brothers and sisters should enjoy the same ownership of the house. Mr. Wu, on the other hand, thinks that his mother's oral promise before her death has legal effect, so the two brothers have conflicts on the issue of housing ownership. Faced with this situation, who is right and who is wrong?
To this end, some lawyers pointed out that although the Wu couple have been using and living, the ownership of the self-built house has always been in the name of the parents, and the house transfer procedures have not been handled. Although the mother's oral gift promise has legal effect, with the death of her mother, Mr. Wu was unable to produce the relevant documents of oral gift, which also caused the later brothers to compete for production farce.
Therefore, compared with verbal commitment, the house donation of immediate family members is notarized. The so-called house donation refers to a civil legal act in which one party (the donor) voluntarily donates all his houses to others (the donee) for free, and others are willing to accept it. The parties to a house donation shall conclude a written contract. According to the provisions of the Contract Law, the gift contract tends to be a practical contract, and its form can be oral or written. However, if the law has special provisions on the form of gift, it shall be handled in accordance with the law.
In the performance of the gift contract, the donor must fulfill the obligation to pay the gift. If the donated property needs to be registered, it can only be regarded that the donor has fulfilled the obligation of payment after the property right change. Generally speaking, the gift of real estate must go through the registration procedures for the transfer of ownership of the house, and go through the transfer procedures at the real estate management authority within two months from the date of issuance of the gift certificate, which can avoid many unnecessary troubles.
On the other hand, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China stipulated in Announcement No.50 on July 3, 20 15 that individuals should give real estate and land use rights free of charge by dividing the divorced property, giving them to specific relatives, giving them to supporters, etc. If the business tax is exempted according to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Tax Exemption Policies for Personal Financial Commodity Transactions (Caishui [2009] No.65438+01), is it unnecessary to provide the property owner when handling the business tax exemption procedures? Gift certificate? , the donee? Accept gift certificates? , or both? Notarial certificate of gift contract? . This means that when an individual applies for exemption from business tax for free gift of real estate, he does not need to submit notarization materials, and the notarization fee for this business can be exempted.
According to the "Notice on Personal Income Tax for Individuals Donating Houses for Free" issued by the Ministry of Finance, it is pointed out that in the following cases, the property rights of houses are donated for free, and personal income tax of both parties is not levied: the owner of house property rights gives the property rights to his spouse, parents, children, grandparents, grandparents, grandchildren, brothers and sisters for free; The owner of the house property right gives the house property right to the supporter or supporter who has the obligation of direct support or maintenance free of charge; After the death of the owner of the house property right, the legal heir, testamentary successor or legatee of the house property right is obtained according to law.