There are many kinds of heritages, including deposits, antiques, other properties and so on, but real estate is definitely the largest. For real estate inheritance, we need to go through a series of inheritance procedures, which will also involve the payment of certain inheritance tax. How much does it cost to inherit the house? How to stipulate the prescription of house inheritance?
How to stipulate the prescription of house inheritance?
The relevant provisions of Housing Inheritance prescription are as follows:
1. According to Article 10 of the inheritance law, the spouse, parents and children of the deceased are all the heirs in the first order, and their share of inheritance is equal.
2. According to Article 8 of the inheritance law, the time limit for bringing a lawsuit on a dispute over the right of inheritance is two years, counting from the date when the successor knows or should know that his right has been infringed. However, if more than 20 years have passed since the commencement of succession, no further litigation shall be brought. If the successor fails to bring a lawsuit to the court for inheritance within two years after the commencement of succession, that is to say, the legal limitation period has expired, and the court will no longer protect the successor's inheritance rights.
How much does Housing Inheritance cost?
Inheritance shall be subject to deed tax of 3%.
According to the notice, the deed tax shall be levied on the recipient in full for the act of personal gratuitous donation of real estate. The previous provisions of the State Administration of taxation are that the legal heirs stipulated in the inheritance law, including spouses, children, parents, brothers and sisters, grandparents and maternal grandparents, will not be subject to deed tax when inheriting the land and house ownership; the illegal heirs who inherit the land and house ownership of the deceased according to the will belong to the act of donation and should be subject to deed tax. According to the provisions of the notice, in the future, no matter whether it is a legal successor or not, the donated property shall be subject to deed tax, and the amount of levy shall be 3% of the market price of the donated property. Take a house with a present value of 300000 yuan as an example. In the past, children's inheritance was exempted from deed tax, but in the future, they will have to pay 9000 yuan deed tax.
A 20% personal tax will be levied on the resale.
The recently released "notice" clearly stipulates that the donee of house donation, including inheritance, will, and immediate family donation, should take the balance of the income from property transfer after deducting the taxes and reasonable expenses paid in the process of donation and transfer of house as the taxable income and pay the individual income tax at the applicable tax rate of 20%. Instead of adopting the relatively loose policy of verification and collection, just pay personal tax at 1% to 3% of the income from housing transfer.
Does Housing Inheritance need notarization procedure?
Whether it is legal inheritance or testamentary inheritance, it is impossible to directly register the change of real estate ownership, so it is necessary to notarize the right of inheritance first. The heir carries the household register, the house property certificate, the death certificate of the deceased and the relevant documents issued by the unit or street to the notarization department (there is a notarization window in the hall of the city real estate center) for notarization of the right of inheritance. After verification, the heir will get the certificate of the right of inheritance.
When notarizing, all the first order legal heirs need to sign and agree with the notary department, including the parents (if alive), spouses and all children of the deceased (if any children die before them, their children will be present; if their children are minors, their legal guardians will be present). What needs special attention is that Mr. Hu's mother and brother voluntarily give up the right of inheritance. When they sign on the spot in the notary department, they need to clearly give up.
After getting the "public certificate of inheritance right", Mr. Hu takes the original ID card, house property certificate and land certificate to the acceptance window of the municipal housing and transportation center, fills in the property right registration application form and checks the data, and then he can go through the house property inheritance procedures.
The above is the Legal Express Xiaobian for you to sort out the introduction of the 'Housing Inheritance need how much tax' and other related legal knowledge. It needs to be said that the legal heir inherits the real estate and is exempt from the deed tax. For the illegal heir who inherits the land and house ownership according to the will, he needs to pay 1.5% of the deed tax. There are legal problems, get on the Legal Express!