The donation is the contract by which one party, called the donor, and enriches another, called the donee, transferring into his head the ownership of a well, without expecting in return nothing but the mere spirit of liberalityThe donation can be the object of real estate, receivables, businesses, vehicles, works of art, stocks and shares of companies and never the good things to come.
Let us reflect on the donation of real estate, specifying those who are the subjects who can make a donation, who can receive it, and the tax aspects connected to it, then what are the taxes to be paid, the amount of them and who pays.
First of all, it should be noted that they can do donation all persons who have full capacity to dispose of assets. Instead, as regards the beneficiaries, the donatari, there are no precise boundaries but it is expected that anyone who is eligible to take the ownership of a legal relationship can benefit from it. The subjects who are incapable, such as minors or interdicted, will accept the donation only through their legal representatives, who shall be duly authorised by decision of the tutelary judge.
The donation must be made by public deed received by the notary in the presence of two witnesses, under penalty of nullity.
Being a contract in order for you to perfect and produce all its effects, not just the only manifestation of the will of the donor, but it is necessary that its proposal is expressly accepted by the donee.
It is very frequent in the case of the donation of a property that requires no special formal requirements.
From a July, in fact, an obligation for property owners who want to make a donation, but before the conclusion of the contract, to draw up a declaration on the conformity of the data and plans deposited in the office of the register of their municipality at the state of the location, intended use, and actual configuration and the current use of the property.
If you are missing such a declaration or makes a false, the contract is considered null and void. The donor and the owner of the property subject of the contract of donation can also replace the declaration of compliance of the building with the so-called attestation of conformity, issued by a qualified engineer, i.e. an architect, surveyor or engineer It follows that in the act of donation, under penalty of nullity, should be given the details of those documents (variations depending on the time of the construction of the property that is referenced by a different law): - building permit (or construction license in amnesty) for buildings made before the thirtieth of January - planning permission (or building permit in sanatorium) for buildings made before the thirtieth day of June - building permit (or building permit in sanatorium) for construction performed by the thirtieth day of June - report of start of activities (D.
A.) for interventions of new construction or renovation more run from the thirtieth day of June, and for which an alternative to the building permit it is using the D.
A - the Single Text on construction, that introduces the permission to build in replacement of the concession building. Very important document that is attached to the act of donation of a building is the energy performance certificate. In reality, the law does not provide for the obligation to attach the certificate at the time of donation, or the requirement to insert a clause by which the donee indicating that you have received the information and the documentation, including the certificate on the energy performance of buildings, but it is a practice that should be adhered to. The obligation of the donor is also to inform the donee about the status of the systems of allocation of the donated building. It is the responsibility of the beneficiaries, the payment of the tax donation for the goods they have received. The amount of gift tax is obtained by applying to the taxable amount, minus any deductible, specific rates that vary depending on the family relationship between the donor and the beneficiary. The taxable base for the purposes of the calculation of the tax to donation, in reference to a building, is determined considering to the full property, the market value at the date of the deed of donation. We have said that the tax base is reduced by any deductibles that are the thresholds within which the tax is due. The deductibles are: - if the beneficiary of the donation is the spouse or a relative in the straight line of the donor, the tax to donation you applies only to the part of the taxable base that exceeds the allowance recognized of, - if the beneficiary is the brother or sister of the donor, the tax to donation only applies to the part of the taxable base that exceeds the allowance recognized of, - if the beneficiary is a person with disabilities (recognized as serious in accordance with the law of.
no.), the tax to donation only applies to the part of the taxable base that exceeds the allowance recognized of.
The rates of gift tax are: - four (on the taxable amount, minus the deductible of.) if the beneficiaries are the spouse and relatives in a straight line - you are (on the taxable amount, minus the deductible of.) if the beneficiaries are brothers or sisters - you are if the beneficiaries are relatives within the fourth degree, in-laws in a straight line and kin in the collateral line within the third degree of - eight if the beneficiaries are different subjects. Is in place of the registration of the deed that must be paid to the tax of donation to the Office of the registrar. In the case of donation of immovable property shall apply two additional taxes: - the tax of transcription, also called the mortgage, to the extent of two of the value attributed to the property, or in a fixed amount of, if the conditions exist to take advantage of the discounts before the house - the cadastral tax, to the extent of’ of the value attributed to the property, or in a fixed amount of, if the conditions exist to take advantage of the discounts before the house. The latter two taxes can be applied in a fixed amount equal to two hundred euro each, in the case of the donation of the housing unit with related assets for which there are the conditions for a main residence first house. It is the beneficiary who must meet the requirements and conditions envisaged by the law for the facilitation of first house. These requirements relate to: - the the building must not be stacked in the categories of, eight, and - the beneficiary has to declare their residence in the municipality where is located the property transferred, or of the desire to establish their residence in this municipality, within eighteen months from the date of the deed of donation, or, to carry on business in this town. The figure is very widespread in the case of real estate, the donation with reserve of usufruct, for which the donor may reserve the usufruct of the donated goods for their own benefit or that of another person.
As a parent, the sole owner of the house, who wants to give the bare ownership of the same to their children, reserving, however, the usufruct for himself, and after his death to the spouse.
