The rules for drawing up an exchange agreement in 2018 are enshrined in the Civil Code of Russia. Knowing them, you can eliminate the possibility of recognizing the document as invalid. Despite the fact that the barter procedure arose long before the sale and purchase, the use of such an agreement is very limited. Signing an exchange agreement provides an opportunity to reduce time if the intentions of several persons to sell some property and buy another coincide. What is it? An exchange agreement contains many nuances that you need to know about in order to minimize the risks of various kinds of misunderstandings. It is for this reason that it is recommended to study basic information and familiarize yourself with Russian legislation. Initial definitions The Civil Code of the Russian Federation states that barter implies the voluntary transfer of ownership rights to one thing in exchange for receiving ownership rights to another.

Apartment exchange agreement 2017-2018 Rosreestr sample

An apartment exchange agreement is a bilateral purchase and sale transaction in which each counterparty acts as both a seller and a buyer. Exchange implies that by giving your property to another person, you become the owner of his home. The essence of the transaction and its difference from the purchase and sale agreement The main difference between the exchange and the purchase and sale agreement is that a pure exchange of residential premises is carried out without money.

In a certain sense, the exchange of residential premises is much safer than a purchase and sale agreement:

• no need to worry about how to safely transfer money to the seller;
• the seller does not need to think whether the bills will be real (if we are talking about cash);
• There is no problem with the bank taking a long time to transfer funds to the seller’s account.

An additional advantage of such a transaction is the exemption from the need to pay personal income tax when exchanging real estate of equal value.

How to draw up an exchange agreement with additional payment for an apartment - registration of an exchange agreement

Legislative framework The main legal document is the Civil Code of the Russian Federation. In particular, it is necessary to refer to such articles as: Art. 658 Displays situations in which there is no taxation Art. 185 and 185.1 Displays situations in which it is necessary to draw up a power of attorney Art. 157 Displays a list of required documentation. Additionally, you need to pay attention to Art. 220 of the Tax Code of the Russian Federation, which indicates the tax rate applied in the case of unequal exchange of property. Exchange agreement under the Civil Code of the Russian Federation The exchange mechanism is as follows:

1. It is necessary to make a choice in favor of the second party to the agreement.

Sample agreement for the exchange and exchange of an apartment with an additional payment according to the Rosreestr

Attention

Firstly, homeowners can register a lower price for the apartment in order to reduce the amount of tax in the future. Secondly, the taxpayer has the opportunity to change the amount that is taxed when using the deduction for the costs of purchasing this housing. When making a decision to hide from the tax base and conceal unequal objects under an exchange agreement, take into account the fact that the completion of a transaction may lead to negative consequences in the suspension of the transaction, as well as the recognition of the transaction as invalid.

The procedure for registering a transaction Somewhat earlier it was said that the agreement is drawn up in writing and in the future is subject to registration in the divisions of Rosreestr. This transaction can be carried out on your own. But if you do not have the necessary legal information to formalize and conduct a transaction to exchange an apartment, you should seek advice from lawyers.

How to draw up an agreement for the exchange of an apartment and a plot of land?

Important

How to draw up an exchange agreement with an additional payment for an apartment In the case of living in a family: Registration of an exchange with an additional payment for an apartment in Rosreestr When registering with Rosreestr, you must provide the following documents: Statements of the parties; Passports; Power of attorney, if there is an intermediary; Receipt of payment of the registration fee; The agreement itself is in triplicate; Consent of spouses in marriage; Documents confirming ownership of the transaction objects. How to conclude an exchange agreement under the Civil Code of the Russian Federation - conditions, sample?

1. the amount of the contract between individuals does not exceed 10,000 rubles;
2. the contract is executed upon conclusion.

The Civil Code of the Russian Federation prescribes the condition that all costs under the barter agreement fall on the party performing this or that action. However, if we are talking, for example, about state registration in Rosreestr, then both parties pay the fee.

exchange of land 4.2.

Features of an apartment exchange agreement in 2018

Info

Land plot The land plot exchange agreement is not subject to mandatory registration in Rosreestr, but the transfer of ownership rights is necessary. In the text of the agreement itself, it is recommended to additionally indicate, in addition to basic information:

• identification information of the land plot (cadastral number, area, location address, etc.);
• intended use of the allotment;
• the presence or absence of buildings on the land.

Often, graphic plans or drawings showing the land are attached to the agreement. It is necessary to pay attention to the fact that easements may be established on the transferred land.

Sample agreement for the exchange of real estate

Then there are no problems, the contract is terminated and everyone gets their living space back.

• If the initiative to terminate the transaction arose from one of the parties to the agreement. Then you need to draw up a written demand to the other party to the contract, in which you should write why you need to terminate the contract. Within 30 days, the other party must decide whether he agrees or not.
  If agreement is reached, the contract is terminated, as in the previous case.
If the parties do not reach an agreement on terminating the transaction, they should go to court, stating the grounds for termination in the claim. These may include:

1. Breach of contract by the other party.
2. Significant change in circumstances.

Rules for drawing up an exchange agreement in 2018

Main features of an apartment exchange agreement in 2018 The main features of an apartment exchange agreement include the following:

• The relevant rules on the purchase and sale of real estate (if this does not contradict the essence of the exchange) apply to such an agreement;
• If the exchange agreement does not specify the value of each exchanged object, then they are considered equal;
• The costs associated with concluding an exchange agreement, as a general rule, are borne by the owner of the proposed property;
• The ownership of the exchanged real estate is considered to have occurred after each of the parties to the agreement completes the procedure for state registration of the transfer of ownership rights;
• If the terms for the transfer of the exchanged goods do not coincide, the rules on counter-fulfillment of obligations are applied to the contract (Art.

Exchange agreement with additional payment

Cars between individuals The contract in question is used in cases where:

• the owner of the vehicle is not able to sell it for a long period of time;
• the trade-in scheme is used - exchanging an old vehicle for a new one;
• you need to exchange a car without a time difference.

The mechanism is as follows:

1. Formation and signing of an exchange agreement.
2. Registration of property rights in the traffic police.

It is important to remember that you do not need to register the transaction with a notary office. If it is necessary to make an additional payment, this fact must be indicated in the document. Goods between legal entities A sample agreement for the exchange of goods between legal entities implies an agreement between companies regarding the exchange of products of equal cost.
In conclusion, we can say that an exchange agreement differs from a gift and sale agreement.
Basic rules for drawing up an exchange agreement Not always when exchanging real estate, the objects of the transaction are recognized as equivalent. Most often, the exchange is accompanied by the payment of additional compensation to one of the parties, i.e. additional payment. When drawing up a document, we proceed from the need to include mandatory clauses and conditions:

• subject of the contract - both objects are indicated with a detailed description of the main characteristics and exact address, including floor, number of rooms, size of objects;
• exchange does not mean that the owners exchange the same types of real estate - when transferring an apartment, the second party can receive a plot, movable property, and other valuable things;
• if there is a difference in the value of the property being exchanged, they proceed from the provisions of clause 2 of Art.

Contract for the exchange of real estate sample 2018 Rosreestr with surcharge

A legal feature of such an agreement is the recognition of both parties as both the future owner and the seller of the current property. The process of exchanging property is accompanied by the mandatory drawing up of an agreement, which specifies the conditions for the upcoming exchange and entry into new rights. An exchange agreement has many similarities with a real estate deed:

• property rights that each party acquires after concluding the contract are accepted as payment;
• To recognize a transaction as legal, it is necessary to confirm the fact of transfer of rights between the participants in the process by registering property and making a registration entry about the transaction.

An exchange of property is considered unequal if one party gains a certain additional benefit.
Any of the conditions of the exchange procedure is subject to fixation in the clauses of the contract.

Since ancient times, this method of concluding transactions has been known as exchange. In 2018, Russian legislation also provides for the opportunity to exchange a property owned by one owner for a house or apartment owned by another, by concluding an exchange agreement as confirmation.

Do you need to go all the way (up to filing a lawsuit) if your rights have been violated?

YesNo

The essence of the agreement

An exchange agreement is a written contract concluded by the owners of real estate. The result of such a transaction, according to Article 567 of the Civil Code of the Russian Federation, is actually an exchange of property rights, as well as the receipt of a special certificate for real estate previously owned by the other party to the agreement.

Typically, such an agreement means a pure exchange, without the participation of funds and additional property.

However, if the objects acting as the subject of the contract are unequal in cost, the document may also include other conditions accompanying the transaction:

• exchange of one large apartment for several small ones;
• payment of an additional fee by the owner of cheaper residential premises;
• supplementing the main object of exchange with other property. For example, to balance the cost of the contract items, you can give away an additional car along with a small apartment in order to get a larger room without additional payment.

When concluding a barter agreement, property belonging to each party is subject to alienation. In fact, the transaction is almost identical to that carried out under a purchase and sale agreement.

The only significant difference is the almost complete absence of the monetary side of the issue, excluding small amounts of additional payments that compensate for the difference in cost.

Key points of the apartment exchange agreement

The real estate exchange agreement has special features:

1. When concluding a contract, the same rules apply as when buying and selling an apartment. The exception is cases when such conditions contradict the essence of a particular transaction.
2. After fulfilling the terms of the agreement, in accordance with the provisions of Article 570 of the Civil Code of the Russian Federation, ownership of the specified property passes to the new owners simultaneously. However, the resulting property must be registered in the state register.
3. The contract specifies the price of each object. If it is not indicated, the apartments are considered to be equivalent.
4. The costs associated with the transaction fall on the shoulders of the party that offered the barter.
5. The timing of the transfer of real estate may vary. In this case, Article 328 of the Civil Code of the Russian Federation comes into force, regulating the procedure for fulfilling counter obligations.

The main conditions for a transaction to acquire legal significance is the introduction of essential conditions. In an exchange agreement, these include:

• Description of apartments, indicating the technical characteristics of the premises, as well as their prices;
• List of third parties who have the right to use housing after the exchange. If there are none, this is indicated in a separate paragraph.

The main condition for the entry into force of the document is the full agreement of the parties on each issue. Only when full consensus is reached will the transaction be considered completed.

Pros and cons

Concluding such an agreement when exchanging apartments allows the parties to enjoy some advantages:

1. The agreement protects the rights of the participants. The paper is accepted for consideration in court when conflicts arise that cannot be resolved peacefully.
2. If an exchange that has already taken place is declared invalid, the parties will return the residential premises that previously belonged to them.
3. The agreement does not require mandatory notarization.
4. The costs associated with transferring money are reduced, since such operations are most often absent.

But such a deal, like, in essence, any other, has its drawbacks. However, there are not so many of them:

1. A long search for a suitable exchange option. If among your friends and relatives there are no people willing to exchange apartments, or none of them owns a premises with the necessary configurations, then you will have to search for a second party to the transaction for a significant amount of time.
2. Property valuation is often carried out subjectively; the parties neglect to involve an independent expert in assessing the premises. In the future, such negligence often leads to termination of the contract.

Certain conflicts with tax authorities may also arise, especially if the property to be exchanged is definitely not of equal value, and the fact of additional payment is not reflected in the agreement.

Parties to the agreement

In Chapter 31 of the Civil Code of the Russian Federation, which regulates relations under an exchange agreement, there are no obvious restrictions on the circle of persons who may be parties to the transaction. Therefore, according to general rules, the following are recognized as legal participants in the transaction:

• individuals;
• state;
• organizations;
• subjects of the Russian Federation;
• municipalities.

The only controversial point is the participation of the state in barter.

Since only direct owners can dispose of property, only they can be participants. However, in exceptional cases, the right to disposal can be transferred to third parties when a power of attorney is issued for them.

Each party acts simultaneously as a buyer and a seller, as it accepts and sells the property.

Apartment exchange agreement form

A contract for the exchange of real estate can only be concluded in writing. It is not necessary to have it certified at a notary office, but a trip to a specialist can be made if the parties wish.

The exchange agreement also provides for an oral form. Refusal to execute a written contract is possible in the following cases:

• the cost of the contract is less than 10 minimum wages;
• the transfer of objects is carried out at the same time, ownership occurs at the same moment.

However, the transfer of apartments is not carried out in this way, since it contradicts the rules for drawing up a purchase and sale agreement, which are priority:

Sample contract

The agreement must necessarily stipulate the essential terms of the transaction, without which it will be considered void. It is also necessary to add additional points that comprehensively describe the transaction:

• information about participants;
• place of conclusion of the agreement;
• date of transfer of property;
• circumstances that could affect the course of the exchange.

To take into account all the nuances and protect your own rights, you should contact a lawyer who will help you draw up a document. However, you can also use universal templates downloaded from the Internet. There are only two of them: a sample for an equal exchange or an unequal transaction.

Typical mistakes when drawing up and concluding a contract

Any inaccuracies in filling out the document may lead to the transaction being contested and declared void. The most common mistakes made when drawing up a contract are:

• providing incomplete information about the items exchanged;
• lack of reference to documents confirming ownership or a power of attorney issued by the owner of the property with the participation of a proxy in the transaction;
• the valuation is carried out in foreign currency;
• the settlement procedure between the participants has not been formed;
• the method of making additional payments in case of unequal exchange is not specified, or the details of the parties are missing;
• the validity period of the agreement is not specified;
• there is no clause containing the conditions for termination of the agreement.

The amount of the penalty payable in case of violation of the terms of the transaction is also highlighted separately. This is often forgotten by parties to an agreement who draft a document without the help of a lawyer.

Registration of an apartment exchange agreement

For a transaction to gain legal force, it must be registered with government agencies. accounting. To do this you will need to provide a number of documents:

1. Statement from a participant in a real estate exchange transaction.
2. Barter agreement.
3. Technical documentation for apartments, including cadastre passports.
4. A document confirming the right to own residential premises.

In some cases, other documents may be required, for example, the consent of the guardianship authorities when registering a minor in the apartment, or the consent of the spouse of the exchange participant.

Registration is carried out by the bodies of Rosreestr. A citizen applies to the branch of the organization at his place of residence.

A contract for the exchange of real estate is a bilateral purchase and sale transaction, in which each of the counterparties plays the role of seller or buyer. An exchange means that you give your property to another person, thus becoming the owner of his home.

How is a barter agreement different?

The main difference between conducting an exchange transaction and the process of buying and selling is that the actual exchange of housing occurs without the use of money. A sample agreement for the exchange of real estate is presented below.

In some ways, the real estate exchange procedure is much safer than buying and selling:

• There is no need to worry about how to most securely transfer funds to the seller.
• The seller will not have to worry about whether the bills are real when it comes to cash.
• There is no temporary problem with long transfers of funds to the seller’s account through the bank. We will consider the terms of the real estate exchange agreement below.

Taxes

An undeniable advantage of such a transaction is also the absence of the need to pay personal income tax during the exchange of equivalent real estate objects.

But at the same time, this is also a disadvantage, since there is no possibility of using tax deductions, which could be done when selling an apartment.

That is, taxes are not paid under a real estate exchange agreement.

It is important to note that, despite the use of similar words "exchange" and "barter" as synonyms, legally they are not the same thing:

• For example, the concept of “exchange” relates to municipal residential areas, their citizens have a social tenancy agreement, or a warrant for an apartment in the case when the premises were received by parents or grandparents during the Soviet era, and with the passage of time Due to various circumstances, the documents were not reissued.
• The term “mena” is used to refer to transactions with apartments that have been privatized, and their owners have certificates confirming their ownership.

It will not be possible to exchange housing that is already privatized for municipal housing or vice versa, since such transactions have been prohibited since 2005. It is possible to conclude an agreement for the exchange of real estate between legal entities.

Important nuances of agreements

There are only two such nuances, but without them the procedure for changing an apartment will be impossible:

• It is important to indicate the subject of the agreement. It is necessary to name the exact characteristics of the housing to be exchanged so that the property can be identified at any time. Absolutely all digital information is duplicated in words in parentheses, which must be done to avoid any discrepancies. The form of the contract for the exchange of real estate must be strictly observed.
• The persons who have the right to use the apartment are indicated. All people registered in a particular area are related to them. It is also important to indicate in the contract the time restrictions according to which they will be required to be deregistered.

An example of a real estate exchange agreement can help with registration.

Other additional requirements for agreements

All other conditions are related to additional ones. But this does not mean at all that they can be omitted. So, these requirements usually include:

Indication of the cost of housing and additional fees for the transaction

We will consider some of the nuances of a contract for the exchange of real estate between individuals below.

If the apartments cost exactly the same, then in this case everything is simple. You only need to indicate the price and emphasize that the transaction takes place without making an additional payment.

If there is a difference in price, indicate the cost of housing, as well as an additional payment, the amount of which directly depends on the decision of both parties. It should also be noted in the agreement how and within what time frame one party is obliged to transfer money to the other.

From this amount, the one who receives it will be required to pay personal income tax. And the one who paid the additional payment has the right to demand a tax deduction. Of course, this is relevant when the party has owned the exchanged apartment for more than three years.

This will only be possible if papers were provided that confirmed the transfer of money under the transaction.

That’s why you shouldn’t throw away receipts or payment orders when a non-cash payment is transferred; they will certainly come in handy.

Actual Cost Determination Process

Since the actual cost is determined by citizens, when making a transaction between good friends and close relatives, you can indicate in the contract that there will be no additional payment, and then transfer the property without any documents. But even on the part of the best friends, betrayal is possible and they can cheat without giving the money; in such a situation, you will not be able to prove anything.

In addition, it is very easy to get into trouble with the tax authorities. If the amount of the surcharge is small, for example, fifty to one hundred thousand rubles, you can take the risk and not reflect its indicator in the agreement. But when an old Khrushchev-era apartment is suddenly exchanged for comfortable real estate in a new building, then anyone will already guess that an additional payment must be made. The Russian registry has the right not to allow such a transaction to pass through, and the tax authorities will also most likely be interested in it. That is why additional payments in large amounts should be formalized properly in the real estate exchange agreement.

Registration of an agreement by a notary

You can do without it only if you are absolutely confident in the integrity of the opposite party, as well as in your knowledge of the laws, then you can simply go and sign the agreement.

But it would still be better not to skimp on notary services:

Conditions for termination of the transaction

There are two ways to terminate a real estate exchange agreement:

• within the framework of mutual consent;
• in the manner prescribed by law.

By mutual agreement, the agreement can be terminated in the following two cases:

• If the desire for everything to return to its place appeared on both sides of the transaction at the same time. In this situation, no problems will arise and the contract will be terminated, and everyone will regain their living space.
• When the initiative to terminate the agreement appeared on one side. In this case, you should make a written demand to the opponent of the contract, where you will need to indicate the reason why there is a need to terminate it. Within thirty days, the other party must decide whether she agrees to do this or not. If agreement is nevertheless reached, the transaction is terminated according to the rules of the above situation.

Grounds for termination

In the event that the parties have not reached a mutual agreement to terminate the transaction, it is necessary to go to court and indicate in the claim all the grounds for termination.

These may include:

• Failure of the other party to comply with the agreement.
• Significant changes in circumstances. This is possible when the plaintiff knows about the possibility of something happening that could prevent the transaction from being completed, for example, if the residential area was damaged by fire before the conclusion of the contract, and the counterparty knew about it, but did not inform the other party.
• The agreement was signed by one of the parties under pressure or coercion.
• One party deceived the other in some way, for example, the contract states that no one has rights to the housing, although in fact the property is pledged to the bank due to a mortgage.
• The agreement (we have provided a sample for drawing up an exchange agreement) contains significant typos that affect its implementation, for example, the apartment number and address are indicated incorrectly. You can file a lawsuit within one or three years, depending on why the transaction was terminated.
• In addition to the listed conditions for termination, any other compelling reasons may be present directly in the text of the agreement, for example, improper compliance with any of the clauses.

Exchange of residential buildings as one of the types of barter transactions

Agreements for the exchange of residential buildings are one of the types of exchange agreements. The uniqueness of such a document lies in the fact that the subject of the transaction is real estate that is firmly connected to the land.

The exchange of residential premises located on a land plot is carried out only in conjunction with a land plot. The owner has every right to transfer to the opposite party not only the plot itself on which the property stands, but also land of any area adjacent to it if it is not occupied by any other buildings.

Land use rights

For citizens at this point in time there are 2 rights to use land:

• rent;
• right to property.

In situations where the land areas under residential buildings to be exchanged are owned by the parties, then, on the basis of an agreement for the exchange of real estate, the federal registration service transfers ownership of the land area and building.

But, if one party has a land plot within the framework of lease rights for use, then the exchange of residential premises will be carried out without this land plot. The new owner of the building, after the registration process and transfer of the right to the residential building, as the new owner of the lease of the land plot, will carry out re-registration in the authorized local government body.

The former owner of the transferred property will also have to apply to the authorized body with an application to waive the lease rights to the land territory that previously belonged to him. The agreement for the exchange of residential buildings, which serves as the basis for registering, within the framework of the law, ownership rights to the premises and the land plot that it occupies, must include all the necessary elements of the registered legal relationship, such as, for example, the object, the subject and the powers.

Agreement for the exchange of real estate for movable property

By law, you can exchange real estate for movable property (for example, a car). The parties are obliged to warn each other about the shortcomings of the property that is subject to exchange, about the rights of third parties to it (tenant, mortgagee, etc.).

We have reviewed the basic terms of the real estate exchange agreement.

If two parties to a transaction decide to exchange their apartments, they draw up an exchange agreement. A sample of this document, detailed instructions for its preparation, as well as the procedure for registration with government agencies - all this is discussed in detail in the material presented below.

This type of transaction, such as the exchange of one property for another, is provided for by civil law. Moreover, the Civil Code states that the same rules apply to exchange as to purchase and sale. Therefore, it is considered that in this transaction each party simultaneously acts as both a buyer and a seller.

Within the meaning of the article, every citizen has the right to exchange his property for any other objects, i.e. The owner has the right to change the apartment to:

• another apartment;
• private house, including country house;
• dacha and other types of real estate.

You can also exchange an apartment for a car or other valuable property.

In practice, you can come across the concept of “exchange” and “exchange” of apartments. In the first case, it is assumed that the transaction occurs between the owners of real estate, who have the right to dispose of it by any means. If they talk about an exchange, they mean a deal with municipal apartments that belong to the state (tenants live as tenants under a social tenancy agreement). However, words are often used in both senses, which is not a gross mistake.

The exchange procedure is regulated not only by civil, but also by housing legislation. For such an operation it is necessary to obtain consent from both the government body (usually the local Administration) and all other residents.

Thus, an exchange is a private type of transaction for the purchase and sale of real estate. To implement it, the same documents are required as in the usual case. But first of all, the parties should accurately determine the value of both real estate objects:

• if the price is the same, the exchange is equivalent;
• if prices differ, an exchange occurs with an additional payment in the form of cash (or credit money, government subsidies, etc.).

Sample and instructions for compilation

There is no single sample of this document, so the parties can download any form, adapt the text to their case and print the document after signing it. The title of the contract can immediately reflect the type of exchange - equal or with an additional payment. These documents will differ only in one point related to the procedure for transferring funds as an additional payment.

Full name of the parties, subject of the agreement

The essential conditions of such a transaction are a description of its parties (full name, passport data), as well as the characteristics of the object (address, documents confirming ownership).

Each of the apartment owners is referred to as a “Party” because he is both the seller and the buyer. The subject must state in detail that each party undertakes to deliver the property to the other party. They also refer to documents according to which citizens own this property (ownership certificates).

Description of the cost of apartments and payment procedure

The parties must reflect the value of their apartments (even if an equivalent exchange is made). If the assessment is controversial, you can use the services of private companies. In the case of an unequal exchange, the amount of the difference is specified, as well as the procedure for additional payment: who, to whom and how (cash, bank transfer, at what point) pays the additional payment. In the same paragraph, you can indicate that the parties divide in half all the costs associated with the preparation of documents and registration of the transaction.

Obligations and responsibilities of the parties

A separate clause can specify what exactly should be the result of the transaction, i.e. What obligations do the owners undertake to each other?

• transfer real estate;
• guarantee that the objects are not encumbered by collateral or claims of third parties;
• There are no defects in the premises and they are suitable for habitation.

The final part prescribes the need to arrange an apartment and the procedure for possible termination. At the end, the parties write down their full names, passport details, and sign with transcripts (last name, initials).

Step-by-step instructions for exchanging apartments

Any real estate transaction is associated with potential risks (falsified documents, defects in the apartment, evasion of obligations under the contract, etc.). Therefore, it is better to exchange with people you know or. If this is not possible, you need to be especially careful when making a transaction, and if necessary, use the services of a notary or a professional lawyer.

Step 1. Collection of necessary documents

Owners must bring the same set of documents (the minimum required list is indicated):

• passports;
• documents for the apartment;
• barter agreement.

Step 2. Registration of the agreement

There are common questions regarding whether a barter agreement needs to be registered. At the same time, there is an opinion that only the purchase and sale agreement is subject to registration. This point of view is erroneous: any contract for the acquisition of real estate (for money, as a result of a gift, by will, etc.) is subject to mandatory state registration. On the day of registration of the transaction, both parties personally or through representatives acting under a notarized power of attorney, come together with the described documents to the Rosreestr office or.

After submitting the application and paying the state fee (2000 rubles), you must wait within 5-10 working days. Then the documents will be ready: both owners will be given canceled certificates of ownership for the previous properties and for new apartments (this document has now completely replaced the certificate of ownership, which is no longer issued).

Step 3. Payment of personal income tax

Since the law perceives the exchange of apartments as a purchase and sale transaction, it is considered that along with the new property the owner also receives income. This income is subject to personal income tax, which is 13% of the amount exceeding 1 million rubles. For example, a new apartment costs 4 million rubles, then the owner should pay 13% of 3 million, i.e. 390 thousand rubles.

The tax payment deadline is no later than July 15. In this case, it is necessary to submit a declaration, which is drawn up in form 3-NDFL (by April 30). In both cases, we are talking about the year that follows the year of the exchange. For example, the transaction occurred on December 27, 2017. Then the tax must be paid by July 30, 2018.

Civil legislation determines that barter allows the voluntary transfer of property rights to any thing in exchange for the rights of ownership of any other thing.

According to Article 567 of the Civil Code of the Russian Federation, the persons participating in the exchange are recognized as the seller and the buyer, and the exchange agreement between these persons is regulated as a purchase and sale transaction. Initially it is assumed that the objects to be exchanged are of equal value.

Article 567 of the Civil Code of the Russian Federation. Barter agreement

1. Under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another.
2. The rules on purchase and sale (Chapter 30) are applied to the exchange agreement, if this does not contradict the rules of this chapter and the essence of the exchange. In this case, each of the parties is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange.

In the event of a discrepancy in the value of the exchanged items, an additional payment is provided for the item whose value is higher solely by agreement of the exchanging parties. An exchange document is drawn up to legally regulate the relationship between the exchanging parties and to avoid any misunderstandings between the parties.

The exchange agreement has the following distinctive features:

• The main focus is the transfer of any property into ownership of another person.
• Has the nature of a consideration.
• Has the moment of transfer of ownership rights.

Legislation

Reference! The exchange process is regulated mainly by Chapter 31 of the Civil Code of Russia. It is this chapter that defines the basic rules for performing barter, as well as the procedure for drawing up and processing the relevant documentation.

Thus, this legislative act is fundamental in regulating issues of this kind. It also helps to understand the specifics of drawing up contracts for the exchange of real estate for premises and movable property.

Exchange of premises

Since the form of the contract for the exchange of real estate for real estate is not strictly defined by law (with the exception of the above-mentioned 31st Chapter of the Civil Code of the Russian Federation), the rules on the form of purchase and sale of real estate are applicable to such an agreement. The latter is regulated by paragraph 2 of Article 567 of the Civil Code of the Russian Federation.

For the exchange of residential premises, the regulator is, and when exchanging property owned by an enterprise, one should be guided by Article 560 of the Civil Code of the Russian Federation.

Article 560 of the Civil Code of the Russian Federation. Form and state registration of the agreement for the sale of an enterprise

1. The contract for the sale of an enterprise is concluded in writing by drawing up one document signed by the parties (clause 2 of Article), with the obligatory attachment to it of the documents specified in paragraph 2 of Article 561 of this Code.
2. Failure to comply with the form of the agreement for the sale of an enterprise entails its invalidity.
3. An agreement for the sale of an enterprise is subject to state registration and is considered concluded from the moment of such registration.

With regard to the registration of the fact of transfer of ownership rights to real estate: such registration is carried out only when both parties to the exchange agreement have complied with the obligations specified in Article 570 of the Civil Code of the Russian Federation. All this indicates that registering the transfer of ownership rights implies the mandatory provision of transfer deeds that confirm the transfer of real estate.

Exchange of movable property

With this type of exchange, first of all, it is necessary to take into account the frequent inequality of objects of exchange. And here one should be guided by paragraph 2 of Article 568 of the Civil Code of the Russian Federation, according to which, when exchanging objects of unequal value, an additional payment is provided for by the person whose object is less valuable.

Otherwise, the legislative norms remain similar to those that apply when exchanging real estate for real estate.

How is it drawn up for the exchange of real estate for similar property?

Differences in registration between individuals and legal entities

Real estate exchange agreements can be concluded both between individuals and legal entities. The differences between such documents are minimal, but they still exist.

In the case of legal entities, contractual documents must contain information about the legal entity:

• date and place of registration;
• legal addresses;
• bank accounts through which additional payments will be made (in the case of unequal exchange), etc.

Account information is also necessary to pay the taxes and duties required in these cases.

Such contracts differ in how they are filled out. So, if the introductory part of a document for individuals contains only passport data of individuals, then in the case of a legal entity. persons, in addition to their name, it is necessary to indicate the details of the person (or persons) authorized to sign all the necessary papers and all related documents.

If for some reason, after drawing up the agreement, the authority to sign it is transferred to another person, a notarized power of attorney issued to this person is attached to the agreement.

Attention! Contractual documentation must certainly include information about the duration of the contract, the rights, obligations and responsibilities (in case of violation) of the parties.

Do I need to get it certified by a notary?

Both in the case of individuals and legal entities All documentation must be notarized without fail.

Notarization of the exchange agreement, as well as all accompanying documentation, allows the parties to the agreement to be confident in the legality of all transactions carried out, since in this case the notary acts as a guarantor of the parties’ fulfillment of all points specified in the exchange agreement.

Taxes

If objects that are objects of exchange are recognized as equivalent, then neither party is the recipient of economic benefits in kind and in this case the payment of any taxes is not provided.

If the exchanged objects are not of equal value, the person receiving the additional payment is obliged to pay tax on the amount he receives, since, according to Article 567 of the Civil Code of the Russian Federation, such a person is equated to the seller of the property. The amount of tax paid should be clarified with the state tax office at the time of the transaction.

Instructions for state registration

Where to contact?

If the parties wish to make an exchange, the parties must contact the territorial bodies of the Service of those registration districts in whose territories the objects to be exchanged are located.

When the territorial bodies of the Service receive such a request, these bodies make a corresponding entry in the Unified State Register of Real Estate about the receipt of such a request, indicating the existence of a legal claim in relation to the real estate objects specified in the exchange agreement.

Pay attention! If real estate is exchanged for movable property, in addition to the territorial bodies of the Service, you must also contact the state body in which the movable property is registered.

For example, if the movable property is a car, you must contact the MREO of the territorial district where the car was registered.

Required Documentation

To carry out state registration of an exchange agreement of the real estate-real estate type The parties to the contract must provide the following documents:

Article 157 of the Civil Code of the Russian Federation. Transactions made under condition

1. A transaction is considered completed under a suspensive condition if the parties have made the emergence of rights and obligations dependent on a circumstance regarding which it is unknown whether it will occur or not.
2. A transaction is considered completed under a severable condition if the parties have made the termination of rights and obligations dependent on a circumstance regarding which it is unknown whether it will occur or not.
3. If the occurrence of a condition was prevented in bad faith by a party for whom the occurrence of the condition is unfavorable, then the condition is recognized as having occurred.

   If the occurrence of a condition was facilitated in bad faith by a party to whom the occurrence of the condition is beneficial, then the condition is recognized as not having occurred.

To carry out state registration of an exchange agreement of the real estate-movable property type, it is necessary to provide the above authorities with almost the same list of documents as indicated above, with the only difference being that the party that is the owner of the movable property that is the subject of the exchange must provide the relevant documents, confirming the rights of ownership of this property, certified by the relevant authorities.

In the case of state registration of an exchange agreement between individuals, documents relating exclusively to legal entities should be excluded from the above list. If an agreement between legal entities is being registered, all of the above documentation must be provided, with the exception of those documents that are not required in any particular case.

Attention! All of the above documents must be provided both in original and in copies in the amount of one copy for each party to the contract plus one copy for inclusion in the file. All documentation (and copies) without exception must be notarized.

Cost and terms

From January 1, 2017 the cost of state registration of contracts of exchange is set at 2000 rubles. Additionally, other actions related to state registration may be paid. The cost of such actions is individual in each individual case.

The maximum period for completing registration is 7 working days immediately from the date of application and submission of the corresponding application.

Conditions and grounds for termination

Termination of the exchange agreement can be carried out under the following conditions:

Despite all the apparent confusion and complexity, the presence of costs and other nuances, exchange transactions are the most accessible and allow citizens to realize their own property interests at minimal costs.

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