The presence of legal relations arising from the blood ultrasound led to the appearance of the concept of "close relatives" in the legal doctrine, in view of which the issues are standing: "Close relatives are who by law?" And "what are the legal consequences of close kinship?".
Relatives who, in relation to each other, law are recognized as close, have rights and obligations regarding each other. In various branches of the rights of lists, who is a close relative on Russian legislation may differ slightly.
Therefore, let's try to deal with the whole of the relatives and at what legal grounds there may be different transactions between it.
The most common concept of relatives recognized as closestly focused in Article 14 of the Domestic Family Code (SC). Close relatives for the Family Code of the Russian Federation are no one else like:
- Relatives vertically, i.e. Grandfather, Grandma, Mom, Dad, Son, Daughter, Grandson, Granddaughter.
- Relatives horizontally, i.e. Brother, sister. At the same time, common can be both two parents and only one, i.e. A consolidated brother or sister is also recognized by close relatives.
The basis of the definition of close kinship is the principle of general blood. It follows from this that the husband or wife is not recognized by family legislation with family legislation, since there is no blood relationship.
Despite the presence of blood relations with the great-grandfather (great-grandfather) or great-grandchildren, the last of the RF SC are not close relatives.
At the same time, there is a category of persons who are recognized by close relatives on the Family Code and are ranked according to the classification to the first group. Such people are adopted or adopters, since the relationship arising after adoption is identical to the relations of parents and children, although not based on the relationship of blood.
The rest of the relatives (uncle, aunt, cousin, cousin, nephew, etc.), including from the spouse (mother-in-law, mother-in-law, son-in-law, Snow and others) The law is considered by the law, since the Family Code recognizes them Property relationships.
Property relationships take place in relationship with stepfather, stepdaughter or stepmaking.
From the point of view of the law, they are not considered as quiet or relatives:
- civil husband (wife);
- guardian;
- husband sister (brother's wife).
Branches of law where the concept of close relatives
Close relationship as a legal term is used in other areas of legislation. In some industries, a close relative is recognized by a greater number of relatives than this is stipulated in the RF IC.
Criminal Code
For example, the criminal law with a close relative recognizes the spouse or spouse with blood conjugation.
This is due to the specifics of legal relations. For example, the norms of criminal legislation, including a criminal executive, a list of those persons who relate to close relatives under the criminal law, includes a husband or wife.
However, not every regulatory act contains such a definition. In most cases, the norms reflect the sending character to the Family Code, or imply it.
Civil Code
For civil standards, the definition of close kinship is acceptable, as in the RF IC, since the Civil Code regulates family relations only in the part that is not resolved by marriage-family standards.
Administrative Code
The administrative code took an interim position on the definition of the definition, who is considered close relatives by law, since in a number of administrative articles of the Sorodi, described in the RF IC, occupy the same step with his wife (spouse), but in fact the latter is selected separately.
Tax code
Close relatives for the Tax Code of the Russian Federation coincide with the list of the RF IC. Moreover, tax rates are sent to family.
Legal consequences arising from close kinship
When there are related relations recognized by loved ones between people, it imposes certain mutual rights and obligations to each other, the execution of which the law binds to certain conditions.
In particular, this concerns questions:
- recovery of alimony;
- restrictions (deprivation) of parental rights;
- entry into inheritance, since close relatives enter the first and second inheritance queues, which means they seek to inherit the rest and are of paramount right to inheritance. In addition, under certain conditions, such conifers may claim a legitimate share in the inherited property, if the heir of the testament "overboard" was left by his testament, without including them in the number of approved heirs.
- paying taxes, namely preferential income taxation;
- labor and social guarantees, when the employee has the right to unpaid leave due to the death of a close relative, or the right to receive a pension for the loss of the breadwinner (if there are grounds for its purpose), and also to receive the accrued deeds of pensions, which was actually paid not .
This is not a complete list of relationships of legal relations arising from the concept of close kinship.
Features in regulating transactions between relatives
The fact of close kinship is in no way infringe upon the rights of relatives for the commission of such transactions as donation, purchase and sale, rent, transfer by inheritance, etc. Transactions between close relatives are committed on the basis of the general requirements of the norms of civil law, taking into account certain features.
Purchase and sale of real estate
Purchase and sale of the apartment is the most common type of real estate market transactions. And, despite the blood bonds, close relatives are rarely becoming mutual participants in market relations, when the transition of the rights of one congor moves to another is not free of charge, but for a round sum.
If everything is the same in fact, and in exchange for an apartment, the person received a stipulated agreement, then the transaction took place and within the framework of the law is recognized as valid.
The sale tax directly depends on the price of the contract, which is necessarily prescribed in it. Tax payments will amount to 13% of the price of the contract, and the burden will be laid on the seller. However, they are exempt from this tax if:
- the apartment was owned three years and more (for the property sold since 2016, this period was set at 5 years);
- the cost of the apartment does not exceed 1,000,000 rubles, since the deduction is carried out with the amount exceeding this figure.
If Rodny decided to consciously make a smaller value in the contract, in order to reduce the tax, then the detection of such a fact can lead not only to pay for the missing amount of the tax (which will be calculated from the cost of the apartment that the tax inspector will indicate), but also penalties.
Purchase and sale of an apartment between close relatives without actual payment is also the basis for recognizing the transaction invalid.
In order to purchase an apartment from the Fortuit under the Treaty of sale, it is necessary to make a fee for it not only on paper, but also to actually transfer money.
Given real estate objects
The donation agreement is committed under the general rules, and accordingly, in contrast to buying and selling, property rights to the real estate are transferred free of charge.
The commission of such a transaction has a number of advantages, first of all for being believed:
- not subject to real estate tax close to relative;
- in the case of a state of marriage being believed, presented is not recognized as a common joint property of spouses and under any circumstances is not subject to section.
However, if a person decides in the subsequent apartment, a person will decide to sell, he will have to surrender to the tax. The amount of the tax will amount to 13% of the difference: the cost of the apartment minus 1 million rubles.
There is a positive moment if a gift has enjoyed the new owner for more than 3 years (or 5 years since 2016), then it is exempt from any taxes when selling this real estate.
Inheritance
After the death of a person, close relatives have the right to claim property and property rights, which in life belonged to the deceased. The Civil Code of the Russian Federation defines the order of entry into the inheritance, but not all relatives who are close to the RF IQ, are primarily inheritance.
First priority to inheritance seems:
- children (adopted and biological);
- parents (adoptive parents);
- the spouse that the SC of the Russian Federation does not consider as a close relative.
In the case of the absence of priority heirs, heirs from the second stage are presented:
- grandfather, grandmother;
- brothers and sisters (consolidated and full).
If there is a testament, the testator itself determines the circle of persons who will be transferred in the order of inheritance of the right to property. Close relatives not specified in the will may apply for inheritance if it relyes a mandatory share.
Mandatory share due to a strictly defined category of persons:
- children under 18, or older, but disabled or incapable;
- parents (adoptive parents) are disabled or incapable;
- spouse, lost disability or legal capacity.
When receiving close relatives do not pay tax, but they pay state duty for the registration of the right to an apartment. The size of the duty is calculated on the basis of the cost of the apartment in the amount of 0.3%. And at the same time the maximum size of the duty is limited to 100,000 rubles.
An inherited apartment for the general rules with a payment of 13% of the tax for the amount exceeding 1,000,000 rubles in the cost of an apartment, if the ten year's tenure is less than 3 years (well, or 5 years from 2016).
Participation of a minor relative in the transaction
The law provides prohibitions on a number of transactions, one of the parties in which a minor. These include paid transactions of minors through legitimate representatives (parents, guardians, adoptive parents, trustees, spouses and close relatives).
Such a ban excludes any opportunity to sell real estate belonging to a minor child with his mother and other close relatives.
Literally interpreted law, which is prohibited by any compensated transactions with the participation of minors, acquire the latter also can not.
This prohibition applies to transactions in which the maternity capital is involved, and the child is also involved. It turns out that buying an apartment at the grandfather with a grandmother or other close relatives will not work, but the latter has the right to transfer an apartment by inheritance, to give either just give the right to free use it.
In the case of such a transaction, it will be denied in its registration, since it contradicts the norms of law.
Return of personal income tax in transactions between relatives
Tax deduction, or rather return income tax, can receive citizens when buying an apartment in the event that they are officially employed and deducted from wages a tax on income of 13%.
But such a general rule has a number of exceptions, including relating to the relatives. That is, buying an apartment from a close relative, the rights to the tax deduction man for the return of personal income NDFL has no.
But close relatives are entitled to claim other types of deductions:
- . This deduction is provided to parents if they pay for their children's school, or to parents paying to their studies or sister, whose age does not exceed 24 years. This deduction is made in the amount, which is made for tuition in the tax period.
- . The size of the deduction coincides with the size of the fee for the medical services rendered, and paid in the tax period and relies, in the case of payment of such services to parents, minor children.
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