home > Body care > Who are legally considered close relatives. Close relatives according to the Family Code of the Russian Federation - we understand the provisions of the law

Who are legally considered close relatives. Close relatives according to the Family Code of the Russian Federation - we understand the provisions of the law

labyrinth

Alien relatives

From the point of view of currency legislation, the mother-in-law is not close enough relative to send her a currency transfer.

When choosing a topic for a column, I usually start by looking at "drafts by latest date" on the Legislative Computing System website. Very convenient - bills are laid out, accompanied by explanatory notes, decisions, conclusions and resolutions. And sometimes you can find out about some news earlier than even Vedomosti and Kommersant.

This time, seeing in the list bill No. 194784-5 “On Amendments to the Federal Law “On Currency Regulation and Currency Control” (on clarifying the concept of “close relatives” for the purposes of the Federal Law “On Currency Regulation and Currency Control”), I she immediately started, like an old warhorse at the sound of a trumpet. Will legislators finally deal with this problem?

For the first time, I was puzzled by this question when writing the intra-bank Regulations on the procedure for carrying out foreign exchange transactions. " Close relatives” are mentioned three times in Federal Law No. 173-FZ: in clause 17 of part 1 of article 9 (currency transfers from an account as one of the types of permitted foreign exchange transactions between residents), clause 2 of part 3 of article 14 (donation of currency values) and clause 14 of part 4 article 23 (on the types of documents that can be requested by currency control agents). But only in the first case is a definition of this concept given: relatives in a direct ascending and descending line (parents and children, grandfather, grandmother and grandchildren), full and half-blooded (having a common father and mother) brothers and sisters, adoptive parents and adopted.

Probably, in the other two cases, the meaning is the same - I decided, and made the definition of close relatives in the "Terms and definitions" section. Although it is rather strange that something like “(hereinafter referred to as close relatives)” is not written in the law, as is usually the case in regulatory documents.

Then there was a small conflict in our bank with a client who certainly wanted to send a currency transfer to his mother-in-law. The operator poked the Law on Currency Regulation under his nose, and he shouted that his wife’s beloved mother was his closest relative, and no laws would dissuade him from this, and he would not send a transfer in rubles, because he would lose on conversion, and waved marriage certificate. He went all the way to the chief accountant. But he could not send the desired transfer.

With these close relatives, in general, as it turned out, there is a terrible confusion. In all legislative acts, different definitions of this concept are given.

AT Family Code, where, it would seem, there should be a basic definition, it is present only in Article 14 “Circumstances preventing marriage” and includes relatives in a direct ascending and descending line (parents and children, grandfathers, grandmothers and grandchildren), full-blooded and half-blooded (having common father or mother) brothers and sisters. As we see, adoptive parents and adoptees according to the Family Code, in contrast to the currency legislation, they do not belong to close relatives.

True, they still cannot marry.

For Code of Criminal Procedure close relatives are spouse, parents, children, adoptive parents, adopted children, siblings, grandfather, grandmother, grandchildren. Infertile - rest. For other codes (even Criminal) a spouse is not a relative at all, neither close nor distant. He is a family member.

Code of Civil Procedure the most concise: he considers close relatives of parents, children, brothers and sisters.

Labor Code does not define the concept of "close relative", although it uses it in Article 128 "Leave without pay", according to which the employer is obliged to provide the employee with leave of up to five calendar days in the event of the death of close relatives. If, when interpreting this article, one is guided, for example, by the Family Code or the Civil Procedure Code, it turns out that in the event of the death of a spouse, leave is not granted.

Federal laws No. 115-FZ (on countering the legalization of criminal proceeds), No. 8-FZ (on burial and funeral business), No. 51-FZ (on the election of deputies of the State Duma), No. 76-FZ (on the status of military personnel), et caetera. And all definitions, imagine, are different.

By the way, oh military personnel. For them, unlike mere mortals (and other legislative acts), close relatives are even husband's father and mother(father-in-law, mother-in-law, father-in-law and mother-in-law).

However, let us return to currency regulation. The bill, as it turned out, assumed exactly what I did when writing the internal bank regulation: to make the definition of the concept of “close relatives” in Article 1 of Federal Law No. 173-FZ, thereby extending it to all cases of mention in the law. The mother-in-law, however, was never included there, but nothing can be done about it.

And what do you think? Last Friday, the State Duma rejected bill No. 194784-5, considered in the first reading.

Transcripts of the discussion of the bill No. 194784-5

The bill is aimed at clarifying the concept of "close relatives" for the purposes of the Federal Law "On currency regulation and currency control."

The term "close relatives" is used three times in this federal law. In point 17 of part 1 of article 9 of this law, where this term is mentioned for the first time, its detailed definition is given. Under "close relatives" in this article refers to relatives in a direct ascending and descending line (parents and children, grandmothers, grandfathers and grandchildren), full and half-blooded (having a common father or mother) brothers and sisters, as well as adoptive parents and adopted children. Further, in the federal law, the term "close relatives" is used without a detailed definition, and, according to the author of the bill, in these cases there is uncertainty in understanding the meaning in which this term is used. The author of the draft law believes that such a conflict arises due to the fact that in various branches of legislation - for example, in the Family Code, the Housing Code, in the legislation on civil service - non-identical definitions of the concept of "close relatives" are used. In this regard, the author considers it appropriate to exclude the definition of the concept of "close relatives" from clause 17 of part 1 of article 9 of this law, to transfer a definition similar in meaning to part 1 of article 1 of this law, which contains the basic concepts for the purposes of the Federal Law "On currency regulation and currency control.

The Financial Market Committee considered this bill and does not support it for the following reasons.

First. The Committee believes that the transfer of this definition to part 1 of article 1 of the federal law seems inappropriate, because part 1 of article 1 defines the basic concepts and categories for the sphere of currency regulation, the subject of this law is not the definition of the concept of "close relatives". The subject of this part of the law are concepts and categories for the purposes of the sphere of currency regulation.

And second. The Committee believes that there is virtually no risk of incorrect use of the term "close relatives" for the purposes of currency regulation, because this federal law uses the usual, traditional method of constructing legal norms: when the term is used for the first time, its detailed definition is given, and later in the law this the term is used precisely with this content.

The government also does not support the draft of this federal law.


In its official response, the Government of the Russian Federation, represented by Deputy Prime Minister S. Sobyanin, indicates that the concept of " close relatives» is applied in paragraph 17 of part 1 of article 9, in paragraph 2 of part 3 of article 14 and in paragraph 13 of part 4 of article 23 of the Federal Law in the sense that it follows from the Family Code of the Russian Federation, and, therefore, the introduction of a new definition in the conceptual apparatus No federal law required.

Although it can be seen with the naked eye that the definition of close relatives, which is present in paragraph 17 of part 1 of article 9 of Law No. 173-FZ, differs from the definition proposed by the Family Code. Moreover, Article 14 of the Family Code essentially establishes the circumstances preventing marriage, but not the circle (list) of close relatives itself.

A trifle, probably. But it is also a wonderful illustration of the state of our legislation and the effectiveness of the work of the State Duma.

But their site, it must be admitted, is almost flawless.

Close relatives by law. Wife relative or not. Are husband and wife related? Husband and wife are not related. The wife is a close relative or not. The concept of close relatives. The concept of close relatives in the Russian Federation. Close relatives - who are they. Who can be considered a close relative under the law.

labyrinth

Close relatives - who are they?

According to the Labor Code of the Russian Federation, the employer is obliged, on the basis of a written application of the employee, to provide leave without pay to employees in the event of the death of close relatives - up to five calendar days. In this connection, the question arises: who, in accordance with the current legislation, is a close relative whose death entails the right to demand an employee to grant him leave? Is it possible, for example, to demand leave in the event of the death of a second cousin or great-nephew?

Labor legislation does not contain a definition of the term "close relative". Therefore, in this case, it is necessary to refer to the concepts of the branch of law that regulates relations between family members, including close relatives, namely, family law. The concept of a close relative in family law is revealed in Art. 14 of the Family Code of the Russian Federation. According to this article, family law considers as close relatives only relatives in a direct ascending and descending line (parents and children, grandfathers, grandmothers and grandchildren), as well as full and half-blooded (having a common father or mother) brothers and sisters.

Based on this definition, the above questions about granting leave in the event of the death of a second cousin, etc. should be answered in the negative.

The question arises: what about the spouses? After all, Art. 14 of the Family Code of the Russian Federation does not classify spouses as close relatives, since, according to the theory of family law, kinship is a blood relationship of persons based on the origin of one person from another or different persons from a common ancestor.

For siblings, the common ancestors are the father and mother or one of the parents. If children have common parents, they are called full-blooded. If only one of the parents is common, they are half-blooded. Incomplete brothers and sisters should be distinguished from half-siblings - children of each of the spouses from previous marriages. There is no relationship between them.

As for the spouses, they, as a rule, are not relatives (and, in any case, they cannot be close relatives in accordance with the prohibition of Article 14 of the Family Code of the Russian Federation), but are married, which gives rise to relations not of kinship, but of property. The property is understood as the relationship between people arising from the marriage union of one of the relatives: the relationship between the spouse and relatives of the other spouse, as well as between the relatives of the spouses. The property arises from marriage if there are living relatives of the husband and (or) wife at the time of its conclusion and is not based on blood proximity. So, in-laws, in addition to the spouses themselves, are: father-in-law (mother-in-law), father-in-law (mother-in-law), son-in-law, daughter-in-law (daughter-in-law), stepmother, etc.

As can be seen from the excursion into family law, with the direct borrowing of the terminology of family law by labor law, in this case there was an unacceptable narrowing of the circle of persons whose death gives rise to the obligation of the employer to provide leave to the employee on the basis of his application. In the event of the death of a relative (s) (mother-in-law, mother-in-law, etc.) and even a spouse (s), as well as relatives not listed in Art. 14 of the Family Code of the Russian Federation and not related to relatives, the employee cannot demand from the employer to provide leave. Obviously, what arose in Part 2 of Art. 128 of the Labor Code of the Russian Federation, an unfortunate misunderstanding should be corrected at least in relation to the spouse (s), and possibly also in relation to the parents of the spouse (s).

It is interesting that a similar question arose in relation to other branches of law and in some cases was resolved. In particular, the term "close relatives" is used in criminal procedure legislation, but in a broader sense than in the family. So, in Art. 5 of the Criminal Procedure Code of the Russian Federation of December 18, 2001 N 174-FZ "Basic concepts used in this Code", it is said that "unless otherwise specified, the basic concepts used in this Code have the following meanings:

Close relatives - spouse, parents, children, adoptive parents, adopted children, siblings, grandfather, grandmother, grandchildren.

In addition, in the criminal procedure legislation, in addition to the concept of "close relatives", the concept of "close persons" is also used, to which the Criminal Procedure Code of the Russian Federation includes others, with the exception of close relatives and relatives, persons who are in property with the victim, witness, as well as persons whose life, health and well-being are dear to the victim, the witness due to the established personal relationships.

Of course, one can argue about the advisability of expanding the concept of "close relatives" in the criminal procedure legislation in comparison with that developed in family law, but, nevertheless, the issue of clearly delineating the circle of relevant persons with the inclusion of spouses in it has been resolved in the criminal procedure legislation, which cannot be said about labor law.


In everyday life, we hardly think about who our close relative is. We call relatives - all blood and half relatives from the same generation, as well as from the older or younger generation.

But in addition to the simple, philistine idea of ​​kinship, there is an official, legal definition of this phenomenon.

Confirmation or refutation of a close family relationship may be required in many legal respects:

  • when entering into marriage;
  • in case of deprivation or restriction of parental rights;
  • when making contracts;
  • when paying taxes and state duty in case of receiving an inheritance or a gift;
  • when involved as witnesses in criminal proceedings;
  • when inheriting by law, by will;
  • when moving in and out of a dwelling;
  • in employment, receiving paid and unpaid leaves, additional payments.

For example, the order of inheritance under the law assumes that the first-priority contenders for the inheritance are close relatives belonging to the first and second stages of inheritance. In other cases, if the testator left a will in which he indicated that the heirs were “close relatives”, but did not indicate specific persons, the husband or wife of the testator may be left without a share, since by law they do not belong to this category.

But the list of legal relations that follow from the concept of close kinship is far from complete.

The concept of kinship from the point of view of the law is complex and branched. In this article, we will consider who is called a close relative by the legislation of the family, labor, housing, administrative and criminal branches of law.

Close relatives and family members

Strange as it may seem, there is no single concept of family relations in Russian legislation. Each branch of law categorizes close relatives of different persons.

Close relatives

Close relatives are direct ancestors or descendants along the vertical line (children and parents, grandparents and grandchildren, granddaughters), as well as along the horizontal line (full, not full sisters and brothers). Close kinship is based on the principle of common blood.

However, there are exceptions to this principle. So, despite the presence of consanguinity, great-grandmother, great-grandfather and great-grandson, great-granddaughter are not close relatives. Uncle, aunt and niece and nephew, cousin and cousin are not close relatives.

On the other hand, despite the absence of consanguinity, they are recognized as close relatives - adoptive parents and adoptees, the relationship between which is identical to the relationship between children and parents.

As for the relationship between spouses, according to the principle of common blood, the husband and wife are not recognized as close relatives. The law calls such relations a property. In-laws are also considered relatives on the part of the spouse - mother-in-law and father-in-law, mother-in-law and father-in-law, son-in-law and daughter-in-law.

  • civil spouses;
  • guardians, trustees and wards, wards;
  • sister's husband, brother's wife.

family members

The concept of family members is much broader. According to the Housing Law, a family is considered to be all persons living in the same residential area, even not the closest ones, for example, mother-in-law or father-in-law, mother-in-law or father-in-law, cousin or sister.

The concept of "close relatives" in the legislation of the Russian Federation

Constitution

…grandmother

The grandmother is a close relative for the grandson and granddaughter in accordance with article 14 of the RF IC and other legislative acts.

…grandfather

Grandfather, like grandmother, is a close relative for the grandson and granddaughter.

…grandson

Grandson and granddaughter are close relatives for grandparents on the side of the father or mother.

... mother-in-law

Father-in-law and mother-in-law are not relatives - in relation to the daughter-in-law, father-in-law and mother-in-law - in relation to the son-in-law. The law calls such relations a property. This category also includes relationships between a stepfather, stepmother and stepson, stepdaughter, as well as other relationships. However, in-laws may well be considered members of the family.

…brother or sister

Full-blooded (born from a common father and mother) and not full-blooded (born only from a common father or only from a common mother) are close relatives.

...cousin or brother

Unlike siblings, cousins ​​are not categorized as close relatives by law. For example, if we are talking about inheritance, then they refer only to the third line of heirs, and then only instead of the aunt or uncle of the deceased (deceased).

... brother's wife or wife's brother

The wife of a brother or sister, the brother or sister of the wife - between these persons there are no relations of consanguinity, but there are relations of property arising from the marriage union between relatives.

Rubric "Question / Answer"

Good afternoon! Is my stepfather a close relative if he has been legally married to my mother for over 30 years? Now he is dead. I work in a government institution. Can I get financial assistance in connection with his death? The regulation on remuneration of the organization says that material assistance is paid in connection with the death of a close relative. Thank you!

No, the stepfather is not included in the list of close relatives by law (Article 14 of the RF IC). The exception is if he adopted/adopted you in court. A stepfather can be considered a family member if he lived with you for a long and uninterrupted period of time. 30 years is enough time for this. Check with the accounting department if you are entitled to payments in connection with the death of a family member? An extract from the house book, a marriage certificate, copies from a personal account, etc. will serve as proof of cohabitation.

If my brother and I have the same father, but different mothers, can we legally be considered close relatives?


Many people under the concept of "close relatives" mean people around them and united by one family, regardless of territorial residence. Children grow up, go to different places, but the degree of kinship does not change from this. However, in jurisprudence, the interpretation of this concept is ambiguous. It is necessary to know exactly who is a close relative under the law, since the application of legal norms to this concept is different in the Family, Tax, Civil and other codes of the Russian Federation. Knowledge of the law will protect a person in many difficult situations, and will prevent gross mistakes. The degree of kinship can give both certain preferences, and vice versa, free from illegal actions on the part of other persons.

Who is legally considered a close relative?

The existing codes of laws and by-laws on each of the issues partially overlap, complementing each other. The concept of "Close relatives" under the Civil Code of the Russian Federation is found when considering many issues, but there is no clear and unambiguous definition of the term in this set of legislative acts. A number of articles in the Civil Code of the Russian Federation describe the succession in the inheritance of property. Correct interpretation of the law will help to avoid disputes. Therefore, each case is studied in the context of a particular code.

Family

A close relative according to the law of the Russian Federation in Art. 14 SC is set on the uplink or downlink. This group includes the following categories of citizens:


Attention! In family law, spouses do not have a close relationship, since their relationship is described by other legal relationships - family members.

Speaking about the status, it is noted that citizens of different sexes who have reached the age of majority, but who are not blood relatives, can be spouses. That is, marriage is not allowed between:

  • parents and children;
  • adopted and adoptive parent;
  • brothers and sisters;
  • in the event that one of the parties is recognized by the court as an incompetent person.

Wife and husband are not related. Their relationship is secured by a legal union (marriage certificate) and certain obligations. In the event of a divorce, citizens lose their rights to the property of the former spouses.

Administrative

In the case of administrative offenses, it is permissible to refuse to give evidence that could harm relatives or spouse. In a note to Art. 25.6 of the Code of Administrative Offenses of the Russian Federation, which regulates the legal possibilities and obligations of a witness, relatives indicate:

  • children, parents;
  • grandmothers, grandfathers, grandchildren;
  • brothers, sisters;
  • adoptive parents and adoptees.

Although the spouses are not closely related, they are endowed with the same rights.

criminal procedure

In Criminal Law, spouses, in contrast to the RF IC, are close relatives in accordance with Art. 5 Code of Criminal Procedure. In addition to them, relatives described in the Code of Administrative Offenses of the Russian Federation have a close relationship. It is believed that this category of citizens is interested in the fate of another family member, and therefore may not testify against him. According to Art. 96 of the Criminal Code, when one of the spouses is detained by law enforcement agencies, it is necessary to notify relatives.

Labor

A lot of disputes about family relations arise in the Labor Code. By law, in the event of the death of loved ones, the employer is obliged to provide the employee with leave for five calendar days. The circle of people entitled to this is regulated by the RF IC. However, the death of other members, such as cousins, aunts, uncles, is an important event, but they do not belong to the closest relatives. In labor relations, from the point of view of legislation, the provision of administrative leave is not prohibited. This issue should be regulated by the main contract or additional regulations.

housing law

In the Housing Code, Art. 31 there is only the concept of family members. The homeowner can move anyone into his living space, the degree of kinship and marriage union do not matter. Family members include children, parents, second spouse.

Taxation

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to know how to solve your particular problem, please use the online consultant form on the right or call the free hotline:

8 800 350-13-94 - For Russian regions

8 499 938-42-45 - Moscow and Moscow region.

8 812 425-64-57 - St. Petersburg and Leningrad region.

In the Tax Code, close relatives are legally treated quite separately. When making a donation, all family members and closest relatives (donor and recipient) are exempt from tax payments. The state duty for notarial services for the preparation and certification of documents in this case is reduced.

hereditary succession

If the testator did not leave a will, then the distribution of his share of the property will depend on who the close relatives are according to the law. There are 7 queues here. Inheritance is distributed in a descending line. The schema looks like this.

The rules of inheritance are regulated by Art. 1142–1145 and st. 1148 of the Civil Code of the Russian Federation. Inheritance according to the law of the next order occurs if:

  • there are no heirs of the previous level;
  • if applicants are deprived or excluded from the right to inherit;
  • if all of the candidates refused to accept the inheritance.

Heirs belonging to the same order have equal shares, except for persons inheriting by right of representation (Article 1146 of the Civil Code of the Russian Federation). The sequence structure looks like this:

  1. The first - parents, legal spouse (not civil), children.
  2. The second - brothers / sisters, grandfathers / grandmothers on the father's side and on the mother's side.
  3. The third is cousins, that is, uncles, aunts of the testator.
  4. Fourth - relatives of the third generation, which include great-grandmothers and great-grandfathers.
  5. Fifth - this group includes relatives of the fourth level, that is, great-uncles / grandparents.
  6. Sixth - cousin uncles or aunts.
  7. The seventh is non-blood relatives, first of all, stepmother / stepfather, stepdaughters / stepsons.

If, in the absence of relatives in turn, someone is deprived of an inheritance, everyone refused not in favor of another applicant or is removed, then the property of the testator is recognized as escheated (Article 1151 of the Civil Code) and is alienated in favor of the state.

Important! Stepbrother / sister have different parents, so they are not heirs. They have no blood ties. An exception is the fact of adoption / adoption by the testator.

In the event that at the time of entry into the inheritance there are no applicants from the 1st and 2nd stages, then the succession passes to relatives of the 3rd stage and so on.

The inheritance under the will is distributed according to the will of the testator, as indicated in the document. Any person, including those who do not have a degree of kinship, can be an heir. You can challenge the document only if there is evidence of violations of the execution of the document:

  • pressure;
  • incapacity at the time of signing the document;
  • when misleading.

There is a mandatory share, which is awarded, regardless of any conditions, to the following categories of citizens related by family ties:

  • minor children;
  • dependents, including foster children;
  • parents, subject to their incapacity for work or the presence of serious illnesses, including disability;
  • disabled relatives who have been dependent on the testator for at least the last year.

Legally, the most controversial category are spouses.

Relationship and taxation

The dependence of the degree of kinship is clearly manifested in the amount of the state duty in accordance with Art. 333.24 of the Tax Code of the Russian Federation. The amount of taxation depends on the proximity of kinship ties as follows:

  1. Heirs of the 1st and 2nd stages pay 0.3% of the value of the testator's property, but not exceeding 100 thousand rubles as a maximum.
  2. All other categories - 0.6%, but not more than 1,000,000 rubles.

In the case of litigation, the state duty depends on the value of the claims. The higher the amount, the higher the fee. Claimant pays a flat rate and a percentage of the amount above the minimum threshold.

Who is not related?

  • cousins/brothers;
  • great-grandparents and great-granddaughters/great-grandchildren;
  • aunts/uncles and nieces/nephews;
  • daughter-in-law / son-in-law, father-in-law / mother-in-law;
  • mother-in-law / father-in-law

By the way! In a civil marriage, a man and a woman are not relatives. They do not have the right to inherit. As an exception, there can be only a will.

Mother and son, being the closest in kinship, inherit property after each other. After the marriage of the son, the mother-in-law and the daughter-in-law will not be relatives, therefore there is no inheritance right between them.

Often, ignorance of the law leads to gross errors. Spouses are family members, but not relatives. After a divorce, all ties are broken. For example, a husband gives his wife an expensive gift at the time of marriage (real estate, shares, car). According to paragraph 18.1 of Art. 217 of the Tax Code of the Russian Federation, the gifted person does not pay personal income tax in the amount of 13% from close relatives or family members. If the wife is divorced at the time of filing the income tax return, the gift is tax-free. Confirmation - a marriage certificate at the time of the gift and a divorce document. All references must be attached to the income statement.

conclusions

In jurisprudence, there are many examples and incidents associated with family ties. The problems are especially pronounced in inheritance and family law and, accordingly, in taxation. Understanding family ties will help avoid serious problems.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date! Our lawyer can advise you free of charge - write a question in the form below:

Quite often in civil, family and tax law, the concept of "close relatives" is used. Who are these close relatives?

There is no single concept in Russian legislation. So according to:

    Thus, income, both in cash and in kind, received by an individual as a gift from other individuals - close relatives, is exempt from personal income tax. In this case, the location of the donor (in the territory of the Russian Federation or abroad) does not matter.

    If income is received by an individual as a gift from an individual who is not recognized as a family member and close relative in accordance with the UK in relation to the gifted individual, then such income is subject to personal income tax in the prescribed manner. For example, personal income tax will have to be paid when the property is donated:

    because and husband (wife) in relation to the daughter-in-law (son-in-law) are neither family members nor close relatives. You will also have to pay tax when the property is received as a gift, for example, from an uncle or aunt, civil or former spouse, stepfather, stepmother and other non-blood relatives.

    In a letter dated 06/10/2010 No. 03-04-05 / 10-323, the Ministry of Finance of Russia explained that the list of income not subject to personal income tax, established by Article 217 of the Tax Code, is exhaustive. At the same time, income in the form of sums of money or funds for maintenance in another form, provided to the recipient of the rent under a life-long maintenance agreement with a dependent, is not named in this list.

    Thus, sums of money or funds for maintenance in another form, provided to the recipient of an annuity under a life maintenance agreement with a dependent, are his income, subject to taxation by personal income tax.

    Confirmation by the tax authority of the right to exemption from taxation of income received as a gift is not provided for by Chapter 23 of the Tax Code. In this regard, documents certifying the existence of family or closely related relations may be requested by the tax authorities from the donee individual when implementing tax control measures.

    Quite often, taxpayers receive tax notices, demands or letters from the Federal Tax Service with a request to pay tax on income received. This situation is explained by the fact that (as a rule) the Federal Tax Service does not have documentary evidence that the donor and the donee are close relatives, therefore, in order to receive tax exemption, close relationship must be documented, i.e. - send copies of documents confirming close relationship to the Federal Tax Service. For example, in the letter of the Federal Tax Service of the Russian Federation for Moscow dated 04.06.2010 N 20-14 / 4 / [email protected] the tax authority pointed out that only with documentary confirmation of the fact of adoption (adoption) income in the form of a donation of a land plot is exempt from personal income tax.

    It seems that if the taxpayer himself draws up and submits a declaration, then he should not wait for such a request. It is better to immediately attach copies of documents confirming kinship to the declaration.

    The positive aspects of recognizing persons as close relatives and interdependent persons are the following circumstances:

    • individuals.

    In this article, we will consider only the interdependence of individuals.

    Thus, for the purposes of taxation, persons are recognized as interdependent if their relationship can have an impact (clause 1 of article 105 1 of the Tax Code) on:

      conditions and (or) results of transactions made by them;

      economic results of their activities or activities of persons they represent.

    Subject to these conditions, interdependent persons are (clause 2 of article 105 1 of the Tax Code):

      Individuals when one of them is subordinate to another by official position (clause 10 clause 2 article 105 1 of the Tax Code);

      Paragraph 5 of Article 220 of the Tax Code states: “Property tax deductions ... are not provided in cases where ... a transaction for the sale of a residential building, apartment, room or share (stakes) in them is made between individuals who are interdependent in in accordance with Article 105 1 of this Code". According to subparagraph 11 of paragraph 2 of Article 105 1 of the Tax Code, interdependent persons are recognized as an individual, his spouse (wife), parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (custodian) and ward .

      By Letter No. 03-04-05/7-145 dated March 30, 2010, the Ministry of Finance clarified that persons who are related and who make a transaction for the sale of a residential building, apartment, room or share (shares) in them, are subject to property tax deduction has not been applied and is not applied.

      By Letter No. 03-04-08/9-12 dated January 31, 2012, the Ministry of Finance of Russia determined a clear list of persons who are related to related parties. Based on Art. 1142 - 1145 of the Civil Code of the Russian Federation, relatives in relation to a certain individual (according to the Ministry of Finance) are:

      • children, spouse, parents, grandchildren;

        full and half brothers and sisters, grandfather and grandmother both on the father's side and on the mother's side, children of full and half brothers and sisters (nephews and nieces);

        full and half brothers and sisters of parents (uncles and aunts), cousins ​​and sisters;

        great-grandfathers and great-grandmothers;

        children of his own nephews and nieces (cousin grandsons and granddaughters) and siblings of his grandparents (cousin grandparents);

        children of cousins ​​and granddaughters (cousin great grandchildren and great granddaughters), children of cousins ​​(cousin nephews and nieces) and children of great aunts and grandparents (cousin uncles and aunts);

        stepchildren, stepdaughters, stepfather, stepmother.

      In addition, persons recognized as being in relationships of kinship or property are listed in section 11 "Kinship, property" of the "All-Russian classifier of information about the population. OK 018-95", approved by the Decree of the State Standard of the Russian Federation dated July 31, 1995 N 412.

      Clause 5 of Article 220 of the Tax Code refers only to a sale and purchase agreement, which means that if housing is acquired through other transactions, then, according to the Ministry of Finance of Russia and the Federal Tax Service of Russia, a deduction can be obtained, even if the parties to the transactions are interdependent. Such clarifications were given by officials regarding the assignment of rights and obligations under transactions (change of persons in an obligation), which are the basis for the acquisition of housing. In particular, similar clarifications were provided in relation to the agreement on raising funds for construction and the preliminary agreement for the sale of housing (Letters of the Ministry of Finance of Russia dated 07.03.2013 N 03-04-05 / 4-194, dated 12.12.2012 N 03-04- 05 / 4-1390, Federal Tax Service of Russia dated 02.11.2012 N ED-3-3 / [email protected]).

      Spouse (wife) - a close relative or family member?

      It can be seen from the above that the Civil Code (Article 37), the Family Code (Article 14), the Code of Administrative Offenses (Article 25.6) and the Tax Code of the Russian Federation (Article 217) separate the concepts of "close relative" and "husband (wife)".

      Since the most complete concept of "close relatives" is given in Article 14 of the Family Code of the Russian Federation and many other branches of law take this concept as a basis, we will also proceed from it. From article 14 of the UK it follows that the concept of "close relatives" is based on consanguinity, which the spouses do not have. According to article 2 of the Family Code, spouses are recognized only as members of the family, on an equal footing with parents and children. Therefore, the spouse family relationships not recognized as a close relative, but only as a member of the family.

      The basis of the family is considered to be a married couple - a man and a woman, and all statistical classifications of family composition are built depending on the addition of children, relatives, spouses and other relatives and relatives (in-laws) to this basis. Therefore, the concept of "family member" can be defined as follows: family member- this is a person who is in a relationship of marriage, kinship, adoption, property or actual cohabitation and management of a common household with another person.

      Modern society knows the following ways of creating a family (family membership): adoption (adoption) by a single adoptive parent of a minor child; adoption of a child (children) for upbringing in a foster family by a single caregiver; the birth of a child as a result of the actual

 
Articles on topic:
How to do a newspaper manicure at home?
How to do a newspaper manicure at home?
Some nail designs are difficult to do on your own. Layered images on nails require a confident and experienced hand. However, do not despair. The trend of recent seasons is a manicure that is done with the help of a newspaper, and it is available
Newspaper manicure at home: the secrets of the application technique Drawing on nails with a newspaper
Newspaper manicure at home: the secrets of the application technique Drawing on nails with a newspaper
Recently, newspaper manicure has become increasingly popular. It is prints of newspaper type on the nails. We especially love this design by fans of the grunge style. It is quite easy to perform it both in the cabin and on your own.
Anti-hair loss treatments - the best salon and home methods
Anti-hair loss treatments - the best salon and home methods
Making homemade masks and other care products for your “mane” is cost-effective, but time-consuming. In addition, many women find it difficult to choose one or another ingredient for themselves the first time, and they also have to spend time observing
How to pluck your eyebrows beautifully and correctly
How to pluck your eyebrows beautifully and correctly
1 359 0 Hello! In this article, we will talk about how to properly pluck your eyebrows, as well as share the secrets of caring for them. Eyebrow ShapesSurely you noticed that all people have different eyebrows. Some people like thin eyebrows and some people like thick eyebrows. It happens, pos