In life, it is common for husband and wife to transfer their common property to each other. Do they need to pay taxes when handling the transfer? Is there any other charge? In fact, according to the notice on deed tax policies related to the change of house and land ownership between husband and wife issued by the Ministry of Finance and the State Administration of Taxation in January 2014, it can be concluded that during the duration of marriage, husband and wife's renaming is exempted from deed tax. So, what are the procedures for renaming the jointly owned property of husband and wife?
1、 What is jointly owned property
According to the relevant provisions of China's general principles of civil law and property law, property can be shared by more than two citizens and legal persons. Therefore, the so-called husband and wife jointly owned real estate means that two or more right subjects jointly enjoy the ownership of a certain property, that is, husband and wife jointly own a house.
According to the relevant provisions of the marriage law, there are many forms of husband and wife's ownership of real estate, as follows:
1. Common ownership means that both husband and wife enjoy and exercise the ownership of the house regardless of their shares
During the duration of the marital relationship between husband and wife, the real estate purchased, self built and exchanged by one or both parties, as well as the inherited real estate, and there is no explicit provision by both parties; One or both of the husband and wife only belong to the husband or wife according to the property that is not clearly stipulated in the will or gift contract. That is, husband and wife have equal right to deal with jointly owned real estate, and neither party can deal with it without ignoring the other party.
In addition, according to the provisions of the housing registration measures, the jointly owned houses shall be jointly applied for by the co owners. Therefore, when applying for registration, both husband and wife should apply to the housing ownership registration authority.
2. Co ownership by shares, that is, both husband and wife exercise the ownership of the real estate according to the determined share
Each co owner shall enjoy the ownership of the jointly owned house according to their respective shares, and their respective shares shall be determined by both parties through negotiation when the co ownership relationship arises. In addition, CO ownership by shares means that the co owners enjoy the rights and undertake the obligations according to their respective shares of the jointly owned house as a whole. The right of co owners is to the whole of the co owned house, not a part.
2、 Materials required for renaming the jointly owned property of husband and wife
Under normal circumstances, these materials are needed for the renaming of husband and wife's jointly owned real estate: real estate certificate; Identity cards of both husband and wife; Marriage certificate, etc. Remember! The materials mentioned above are required to be the original, and sometimes two copies may be required.
Generally speaking, the place of handling is usually the local housing ownership registration authority (real estate transaction). However, if the way of gift is adopted between husband and wife, we must first go to the notary office for gift notarization.
3、 Procedures for renaming real estate between husband and wife
First of all, if you want to add the name of the spouse to the real estate certificate, you need to provide proof to the housing authority. After explaining the reasons, you will be allowed to change the property owner to the name of the spouse.
Secondly, both husband and wife need to bring all relevant materials and a copy of the registration form. Generally speaking, for the husband and wife renaming procedures, you only need to pay the stamp tax on the real estate certificate, and you don't need to submit any taxes.
Finally, if the real estate ownership certificate is obtained, the transfer is handled as a gift before marriage registration. The required procedures are to take the written contract of house donation, i.e. gift certificate, gift notarization certificate, house property right certificate, deed tax (which may need to be paid to the tax authority in advance or collected by the real estate bureau during the formalities), and the identity certificates of both parties to the real estate Bureau.