Author of the article: Anastasia Ivanova Last modified: January 2021 18906
For individuals, the Civil Code provides for the possibility of an oral agreement. Enterprises and organizations are required by law to enter into contracts exclusively in writing. Gratuitous transactions between legal entities are a fairly common form of agreement. Let's look at specific examples of such transactions and the features of their conclusion.
Information for the document
The procedure and conditions for concluding an agreement for the provision of services free of charge are not established by the current legislation of the Russian Federation. Compensation and gratuitousness of concluded contracts are stipulated in Art. 423 Civil Code of the Russian Federation.
Features of document preparation
- Completed sample order
- Contents of the agreement
- Responsibility of the parties
- Change and termination of the contract
Contents of the agreement
According to paragraph 2 of Art. 423 of the Civil Code of the Russian Federation, an agreement is recognized as gratuitous if the party receiving services or work under this agreement does not make payment or counter-provision of services to the other party.
As a rule, such agreements are concluded by charitable organizations, foundations and institutions whose activities are not related to making a profit. Since the contract is concluded in writing, the law has requirements for its content:
- The subject of the contract is its essential condition - Art. 432 Civil Code of the Russian Federation
- Since the gratuitous contract does not provide for payment, the contract must reflect the gratuitousness of the services provided.
- Parties to the contract. The legislation does not directly prohibit the conclusion of this type of agreement between commercial enterprises, but the very type of their activity provides for the receipt of benefits. The conclusion of an agreement between individuals or an individual and a legal entity is not limited in any way.
- Date and place of conclusion of the contract. If the contract does not indicate the place of its conclusion, then it is considered to be concluded at the place of residence of the person who sent the offer. If services are provided by a legal entity, then at the place of its registration - Art. 444 Civil Code of the Russian Federation.
- Signatures of the parties with transcripts.
- Obligations of the parties, namely the obligation to perform the services or work provided within the time period specified in the contract.
Important! Since a gratuitous contract cannot be recognized as a contract, it is advisable to reflect in the contract the consequences of violating the deadline for fulfilling the contract.
Responsibility of the parties
Despite the fact that the agreement for the gratuitous provision of services does not provide for payment or any other remuneration for its execution, the parties bear responsibility under the law for improper fulfillment of obligations - Chapter 25 of the Civil Code of the Russian Federation.
According to Art. 401 of the Civil Code of the Russian Federation, liability for failure to fulfill obligations under a contract occurs only if there is guilt or intent of the person who failed to fulfill the contract. The burden of proving the absence of guilt, in this case, rests with the offender. And an agreement concluded in advance regarding the absence of violation is considered void.
Since the contract is concluded free of charge, payment of a penalty or compensation for damages in case of non-fulfillment is not provided, however, the party that has not fulfilled the obligation is not exempt from fulfilling it in kind - Art. 396 of the Civil Code of the Russian Federation.
Change and termination of the contract
Article 450 of the Civil Code of the Russian Federation provides the grounds on which an agreement can be amended and terminated:
- By agreement of the parties.
- At the request of one of the parties, the contract is changed or terminated only by a court decision.
A court decision to change the terms of the contract or terminate it can be made only if there are significant violations of the contract by one of the parties, as well as in other cases provided for by current legislation for certain types of contracts.
The consequences of changing and terminating the contract are listed in Art. 453 Civil Code of the Russian Federation:
- Changing the contract entails changing the obligations under it.
- Termination of the contract entails the termination of obligations, unless otherwise provided by legislative acts or follows from the essence of the concluded agreement.
- The term for changing or terminating obligations is considered to be the period by which the agreement to change or terminate the contract was signed.
The legislation provides for compensation for losses if a change or termination of the contract entails their occurrence.
Does a legal entity have the right to enter into free civil contracts?
Any civil law contract is considered to be for compensation by default, unless it expressly states otherwise (Clause 3 of Article 423 of the Civil Code of the Russian Federation). Under a gratuitous contract, one party, having provided something to the other (goods, services), does not receive any reciprocal provision. If the contract provides for at least the most insignificant consideration, in value terms not comparable with the cost of the goods and services received, then such a contract is considered compensated.
The conclusion of gratuitous agreements between legal entities is generally not prohibited by law, but in practice it may be difficult or even impossible.
Thus, the subject of an agreement between legal entities should not be the donation of things worth more than 3,000 rubles (subclause 4, clause 1, article 575 of the Civil Code of the Russian Federation).
Two commercial firms, one of which is the founder of the other, cannot enter into an agreement on the gratuitous transfer of property for use (clause 2 of Article 690 of the Civil Code of the Russian Federation).
It is problematic to enter into a gratuitous agreement for a transaction that essentially involves the receipt of benefits by any of the parties - for example, when concluding an agreement for agency services.
In turn, if we talk about common types of gratuitous contracts, these include:
- the above-mentioned agreements on donation, transfer of property for use (unless their conclusion is prohibited);
- storage agreement;
- representation agreement;
- loan agreement.
ConsultantPlus experts explained when legal entities can enter into a free transaction (agreement). Get trial access to the K+ system and upgrade to the Ready Solution for free.
AGREEMENT for free performance of work (provision of services)
______________ “___” _____________ 20__
___________________________, hereinafter referred to as the “Customer”, represented by _____________________________________________, acting on the basis of _________________, on the one hand, and a citizen of the Russian Federation ____________________________________________, hereinafter referred to as the “Contractor”, acting on the basis of the legislation of the Russian Federation , on the other hand, and collectively referred to as the “Parties”, have entered into this agreement as follows:
Subject of the agreement
1.1. The Contractor undertakes, in the interests of the Customer, to perform the following work (provide services) on a free and voluntary basis:
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
1.2. The Contractor carries out the assignment given to him independently, agreeing on the timing of the work with the Customer.
Duties of the parties
2.1. The performer is obliged:
- Perform the work (provide services) specified in clause 1.1. of this agreement, personally, without the involvement of third parties;
- execute the order within the period from the moment of conclusion of this Agreement “___”_______20__. and by “___”_______20__. inclusive;
- If the work is completed before the end of the contract, the work is considered completed after delivery of the work according to the acceptance certificate for the work performed. The date of approval of the acceptance certificate for the work performed is the end of the contract. The acceptance certificate for completed work is drawn up in 2 copies, one copy for each of the parties to the contract.
2.2. The customer undertakes:
- accept the work according to the work acceptance certificate.
Responsibility of the parties
3.1. The parties are responsible for non-fulfillment or improper fulfillment of obligations in accordance with the legislation of the Russian Federation.
4. Dispute resolution
4.1. Disputes between the parties arising from the fulfillment of their obligations under this agreement are resolved in the manner established by the current legislation of the Russian Federation.
Final provisions
5.1. The parties are guided in their activities by this agreement and the Civil Code of the Russian Federation.
5.2. This agreement comes into force from the moment it is signed by the parties and is valid until they fully fulfill the obligations arising from it.
5.3. All changes and additions to this agreement are valid provided that they are made in writing and signed by both parties.
5.4. This agreement has been drawn up in two copies, one for each of the parties.
Addresses and details of the parties
Procedure for transfer of property
Drawing up a written contract is an important point when concluding such transactions. Even if the situation seems as transparent as possible, and the parties trust each other, signing an official document will eliminate possible contradictions. The document describes in detail all the points that relate to the transfer of objects for use. By concluding an agreement, the parties will be able to protect themselves from problems, claims, omissions and misunderstandings of the terms of the agreement.
You should also pay attention to the content of the contract. Its points should reflect all the important points. Otherwise, the transaction may be canceled at the initiative of the interested party. The document must describe the condition of the object (features, defects) at the time of its transfer and indicate the start date of use.
Features of compilation
A sample agreement for the gratuitous transfer of property is very similar to a lease agreement. There is only one significant difference here - the borrower does not pay anything to the lender. This applies not only to the transfer of money or valuables, but also to the provision of services. The preparation of such documents is often carried out by entrepreneurs interested in the possibility of free use of real estate.
The document should reflect the following information:
- The subject of the contract is described. If this is real estate, then you need to indicate the address, cadastral number, features of the object and its technical characteristics.
- Rights and obligations of the parties. This clause is not mandatory, but it is the one that can protect the interests of the parties. This way, the property owner will protect himself not only from a dishonest borrower, but also from possible claims from government agencies.
- Information about the participants in the transaction. A mandatory item in which you must indicate the personal information of the lender and the borrower.
Depending on the circumstances, participants are able to indicate additional conditions and clauses. The only thing that should not be in this document is remuneration for the owner.
What documents will be needed
In addition to the bilateral agreement, the parties to the transaction should sign an acceptance certificate. It states the following:
- the need to fulfill certain agreements;
- the condition of the object when it is transferred for free use.
A detailed study of all the nuances of the transaction will avoid problems in the future. If one of the parties subsequently has questions and claims, they will be resolved in accordance with the provisions of the document.
This type of agreement has one important difference from paid forms of transfer of property. A receipt is not required from the borrower, since the fact of payment is unacceptable.
On what grounds can a contract be terminated?
Article 698 of the Civil Code of the Russian Federation allows participants to terminate an agreement on the gratuitous transfer of property early. This is possible on the following grounds:
- The borrower became the culprit for the deterioration of the property.
- Interested parties have appeared who can also lay claim to using the facility.
- The borrower refused to pay the costs of maintaining the property.
- The property was used for other purposes or without taking into account applicable restrictions.
In addition, the transaction may be terminated as a result of an agreement or at the initiative of the borrower. The latter is possible in the following situations:
- The borrower is forced to stop using the property due to the circumstances that have arisen.
- After signing the contract, the recipient discovered defects that make the property unfit for further use.
- The lender did not provide the necessary documentation for the property. This may also be an act of acceptance and transfer.
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Comments on the document “Agreement for free performance of work (provision of services)”
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| no name | 02/13/2014 at 21:58:20 Thank you!!! |
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| 5 Eugene | 03/16/2014 at 17:11:54 Great base! Thanks a lot! |
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| Tamara | 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but due to the lack of a specialist, there is a possibility of termination of the license; - there is a dental clinic in the city and its specialists are ready to provide services in this office. The agreement is necessary to preserve the cabinet. Perhaps you can offer other options for drawing up the contract - I will be very grateful! |
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| Alexei | 09.11.2014 at 20:16:18 Please clarify whether this agreement can be used for repair and construction work not subject to SRO |
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Reply 0
| Lily | 11/17/2014 at 10:02:38 A good contract, nothing superfluous, all the necessary points are clearly stated |
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| Tatiana | 01/28/2015 at 10:06:35 Hello. I am an individual entrepreneur, I have a point in the market. Can I hire a relative (father-in-law) to help me once a week without hiring him using this contract? |
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| Tatiana | 02/09/2015 at 09:46:13 Thank you |
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| 5 Julia | 09.29.2015 at 09:31:09 Very useful, thanks. |
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| 4 Vasilisa | 12/28/2015 at 16:26:42 very useful, thank you very much |
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| 5 Andrey | 02/02/2016 at 11:09:43 thank you for the template |
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| Alesya | 02/03/2016 at 18:21:13 Good afternoon, a contract for the provision of services free of charge is available to both parties |
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| Irina | 02/11/2016 at 09:28:23 Yes, it was useful, thank you! |
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| I | 02/16/2016 at 10:23:02 everything is clear and simple, thank you |
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| Aigul | 05/03/2016 at 07:53:20 yes, very useful, thanks! |
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| 5 Tatiana | 07/26/2016 at 07:01:12 Thank you, you helped me out. The agreement was drawn up competently and compactly. |
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| Igor | 01/20/2017 at 21:46:03 Simple and affordable! Thank you! |
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| Anna | 03/22/2017 at 14:12:49 I will use it as part of the skeleton for further creation of the contract)) |
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| 5 Irina | 10/05/2017 at 12:01:48 Thank you An accessible and concise contract. It’s nice that in Russia we have such teams of lawyers who are a pleasure to contact!) |
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| Anastasia | 10/11/2017 at 15:29:45 I used your template! Thank you |
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| Zhanna | 01/22/2018 at 13:10:32 It is a pity that no one answers the above questions. |
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| 5 Julia | 05/25/2018 at 07:28:46 Great deal. Nothing superfluous, everything to the point. Thank you.))) |
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| Olga | 05/27/2018 at 10:05:59 As an amateur, I like it. I'll go consult a lawyer. The task is to register the seller (my mother) with me (I am an individual entrepreneur). Thank you! |
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| 5 lily | 12/17/2018 at 10:30:08 Thanks for the useful information. |
Reply 0
| Eugene | 01/28/2019 at 16:06:44 The contract provides for the requirements of the Civil Code, the text is brief. |
Reply 0
| Olga | 02/11/2019 at 09:59:49 Thank you!!!!!!!!!!!!!!! |
Reply 0
| ttsyy | 03/12/2019 at 18:09:36 vyv 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but |
Reply 0
| Anna | 03/15/2019 at 15:53:48 Thank you, the material is right on point! |
Reply 0
| Sergey Mikhailovich | 04/12/2019 at 14:35:16 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement for selling clothes. Can I hire a relative (father-in-law) to help me once a month when leaving to pick up goods, without hiring him to work using this contract? |
Personal message | Reply 0
| Sergey Status: Client | 04/12/2019 at 14:39:02 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement that is given for free use for selling clothes. Can I hire a relative (father-in-law) to help me once a month without hiring him using this contract? |
Reply 0
| Anna | 04/23/2019 at 04:54:42 The sample document and comments to it were useful, thank you. |
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| Irina | 05/28/2019 at 09:11:33 reply to Tamara Thanks a lot for the tip |
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| 5 Ivan | 07/15/2019 at 23:49:36 super! I recommend! they want a twenty character review! well twenty is twenty |
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| Galina | 08/07/2019 at 10:47:05 for what period can a “Contract for free performance of work (provision of services)” be concluded? |
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| 5 Svetlana | 10/22/2019 at 6:36:54 pm Thank you. The agreement was useful. |
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| 5 Zhanna | 07.11.2019 at 13:48:33 Lots of samples, very convenient, thank you! |
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| Eugene | 12/18/2019 at 08:30:13 Normal sample. Is it true. it would be better to provide general legal justification for his conclusion |
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| Tatiana | 08/20/2020 at 15:14:35 Thanks a lot! very useful! |
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| 5 Irina | 09.21.2020 at 10:29:10 Thanks for the help. Helped out. When there is very little time to solve a problem, this is convenient. |
Reply 0
| Love | 11/18/2020 at 11:14:01 pm Hello! I am looking for a form of Agreement with the Chairman, the only representative of a public organization working without a salary. Is there a contract for free work or is there another form? That is, he must conclude it with himself... |
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Free provision of services between legal entities
The goal of any commercial organization is to make a profit. If a company performs work or provides services free of charge, then this is contrary to the purposes of its creation, because it will not receive appropriate remuneration for its free services. So can companies provide services to each other for free?
Free contract
The possibility of concluding a gratuitous contract is indicated in Art. 423 of the Civil Code of the Russian Federation, according to which an agreement is recognized as such if one party undertakes to provide something to the other party without receiving payment or any other counter-provision from it. At the same time, the Civil Code does not stipulate the procedure and conditions of a gratuitous contract for the provision of services.
A peculiarity of agreements on the performance of work and the provision of services on a free basis is the absence of conditions on remuneration for goods supplied or services performed, while a block of information about responsibility for failure to fulfill obligations assumed must be present.
The absence of requirements for payment for services does not mean that one of the parties has the right to fulfill its obligations partially or in full, but in violation of other standards.
Thus, the characteristic features of gratuitous contracts are the absence of payment terms and requirements for the payment of penalties or compensation for damages for improper or incomplete fulfillment of obligations.
The contract specifies the following conditions:
- the name of the document in which the gratuitous condition will appear;
- date and place of conclusion of the agreement;
- details of all parties involved;
- the subject of the agreement with a detailed description of the services or work performed and the deadline for their implementation;
- guarantees that the parties to the transaction will fulfill their obligations;
- contract time;
- signatures of the parties.
How to arrange the gratuitous provision of services between legal entities
According to the Civil Code of the Russian Federation, there are no obstacles to concluding transactions with non-profit organizations under gratuitous contracts, but “merchants” have problems, especially in the field of taxation.
The uncertainty of the legal status of gratuitous agreements between two legal entities has led to the fact that in judicial practice there is evidence both in favor of concluding gratuitous transactions between companies and against this option.
It is difficult to comply with all legal requirements when drawing up an agreement under which one of the participants receives a benefit in the form of a service provided, and the other party to the agreement does not receive either monetary compensation or other services in return for the services performed.
It is necessary to formalize contractual relations for gratuitous services so that the transaction is not equated to the fact of donating the results of labor. Concluding transactions for donating property (except for ordinary gifts up to 3,000 rubles) between two commercial structures is prohibited by civil law (Article 575 of the Civil Code of the Russian Federation).
As a gratuitous method of transferring property, an agreement of gratuitous use or loan can be concluded (Chapter 36 of the Civil Code of the Russian Federation), when one party transfers an item to the other for use, and the other undertakes to return it after some time. Such an agreement can be concluded for an indefinite period, i.e.
that is, to be virtually indefinite. But with regard to the provision of services free of charge, the use of such an agreement is also undesirable. As a rule, courts consider it impossible to provide services free of charge between legal entities - commercial companies, since there is no profit to be made.
Tax legislation equates the fact of performing work or providing services with sales. This means that even in the absence of payment for the amount of work done, it will be necessary to accrue tax liabilities for income tax and VAT.
When checking the Federal Tax Service under such agreements between legal entities, the main subject of consideration will be the fulfillment of the taxpayer’s obligations to the budget as a result of receiving benefits under the agreement (even if the cooperation is free of charge).
You can avoid a dispute with tax authorities regarding the transaction of gratuitous provision of services if you independently calculate and pay taxes on the transaction. Tax authorities justify this position by the fact that as a result of the transaction, the recipient of services receives a benefit in the form of a transfer of ownership of the results of labor. The Federal Tax Service insists on accruing tax liabilities in accordance with the norms of clause 8 of Art. 250 Tax Code of the Russian Federation.
When determining the amount of tax to be paid to the budget under an agreement for the gratuitous provision of services, a business entity must take as a basis the market value of a specific service. When VAT is calculated on the estimated transaction price, an invoice is issued indicating the amount of the calculated tax and the market value of the services.
Thus, when concluding an agreement, it still makes sense to indicate at least the minimum cost of services in order to avoid contradictions with civil and tax laws.
Source: https://spmag.ru/articles/bezvozmezdnoe-okazanie-uslug-mezhdu-yuridicheskimi-licami
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What are the types of gratuitous agreements between legal entities?
For individuals, the Civil Code provides for the possibility of an oral agreement. Enterprises and organizations are required by law to enter into contracts exclusively in writing. Gratuitous transactions between legal entities are a fairly common form of agreement. Let's look at specific examples of such transactions and the features of their conclusion.
Free and paid transactions
Agreements that provide for the receipt of benefits are considered gratuitous. In other words, having provided any service or value, a legal entity does not receive remuneration in cash equivalent in return.
Free contracts include:
- charitable donation;
- donations;
- free use;
- other agreements, the provisions of which provide for gratuitousness.
Compensatory transactions involve receiving benefits. Initially, all agreements are recognized by law as compensated, but at the request of the parties they can become free of charge. Examples of such transactions will be discussed below.
Compensatory contracts include:
- purchase and sale;
- cession;
- rent;
- loan;
- contract and subcontract.
The list is far from complete, but it allows you to understand the difference between paid and gratuitous transactions.
The main condition of a remunerative contract is the determination of the amount of remuneration that will be paid to a legal entity in exchange for the service provided.
It is possible to conclude a gratuitous transaction without consequences between subsidiaries and parent companies. In other cases, gratuitous contracts carry certain obligations. When concluding a contract for the provision of services, the service user is required to pay an additional tax. When calculating income tax, it is taken into account which taxation system is used by the legal entity.
Do legal entities have the right to enter into free transactions?
According to paragraph 3 of Art. 423 of the Civil Code of the Russian Federation, all civil contracts are compensated, unless otherwise specified in the contract itself. If the document provides for any remuneration, then the contract is already considered compensated.
Based on Art. 423 of the Civil Code of the Russian Federation, gratuitous transactions can be concluded between:
- Commercial organizations, provided that the agreement does not have signs of a gift, and gratuitousness does not contradict the norms of the law and the essence of the transaction.
- Commercial and non-profit organizations, unless the transaction is prohibited by law.
- Non-profit organizations, if as a result of the transaction the statutory goals are realized.
The law does not directly prohibit the conclusion of transactions without remuneration between legal entities, but in practice the execution of such an agreement has serious nuances.
Important! If two commercial organizations enter into an agreement on the gratuitous transfer of property for use, while one is the founder of the second, the conclusion of such a transaction is impossible.
Problems with entering into a non-remuneration contract arise when the transaction involves a benefit for one of the parties.
Article 896 of the Civil Code of the Russian Federation, in general, establishes the remuneration of an agreement for the storage of things. But the parties have the right to include clauses in the contract indicating that the legal entity accepting the property for storage does not receive payment for the service.
Also, the possibility of storage without receiving remuneration is provided for in Art. 897 of the Civil Code of the Russian Federation. Although it states that the holder of the thing is obliged to reimburse the custodian for expenses incurred in connection with the provision of the service, the clause is supplemented with the wording “unless otherwise provided by the contract.”
In practice, a gratuitous transaction for the storage of things between legal entities can become part of a legal relationship in which the holder of the property provides a gratuitous service to the custodian in accordance with his type of activity.
Free representation agreement
The transfer of powers from one legal entity to another for the purpose of performing specific actions on behalf and at the expense of the first is called an agreement of representation, according to paragraph 1 of Art. 971 Civil Code of the Russian Federation.
The Civil Code provides for the remuneration of such an agreement, unless the provisions of the document (or the law) provide otherwise. If the provisions of the law or clauses of the contract stipulate that in certain cases the principal must pay remuneration to the second party, then legal entities cannot enter into a gratuitous transaction.
When the condition on the payment of remuneration or its non-provision is not reflected in the document (and is not regulated by law), then the services of the attorney are paid according to market prices.
Free loan agreement
Gratuity in credit legal relations between legal entities provides for the following:
- One legal entity provides another with a loan completely without interest or with the condition of their subsequent forgiveness.
- The loan is provided to a legal entity with full debt write-off in the future.
It is important to understand that both types of transactions are not executed under agreements, which, if audited by the tax service, will be qualified as gift agreements. Under such conditions, the tax service will have fewer questions regarding a loan agreement concluded without interest.
If interest or the entire debt was forgiven to the borrower by concluding an additional agreement, it will be necessary to prove the absence of a donation. Otherwise, the gratuitous loan agreement is considered invalid.
Proof that the donation was not made can be a clause in the loan forgiveness agreement stating the intention to forgive the debt for profit. Maintaining trust between the parties and the ability to continue cooperation can already be a benefit.
Donation agreement between legal entities
If legal entities do not belong to the category of persons for whom the law prohibits (or restricts) the conclusion of gratuitous transactions, then a gift agreement can be concluded between the parties. The document implies the transfer or obligation to transfer a thing or property benefit from the donor to the donee.
According to Art. 574 of the Civil Code of the Russian Federation, a gift agreement from a legal entity must be concluded in writing if the value of the gift is more than 3,000 rubles, or the transaction implies a promise of a gift in the future. Accordingly, if the amount of the gift is less than 3,000 rubles, then the law allows oral donation.
In accordance with the provisions of Art. 161 of the Civil Code of the Russian Federation, all transactions between two legal entities require written documentation, and the value of the gift does not matter.
It is possible to donate property that is under the economic control or operational management of a legal entity only with the consent of the direct owner of the thing. This restriction does not apply to gifts of small value.
According to general rules, the transfer of ownership of a gifted item occurs from the moment the gift is received. But if the property requires registration, for example, transport or real estate, then the donee’s right of ownership arises only from the moment of registration of the property.
The legislation regulates the possibility of canceling a gift agreement in order to protect the rights of creditors. If the donation was made by a legal entity at the expense of funds from its business activities received within 6 months before the day of bankruptcy of the organization, then the court, based on the claims of the creditor, has the right to cancel the transaction.
Consequences of gratuitous use of property between legal entities
Often, organizations that cannot independently acquire certain property draw up a free use agreement with another legal entity. Typically, such transactions are concluded by interdependent persons, that is, legal entities that can influence the outcome and terms of the transaction.
Gratuitous use is a property right received free of charge, which is considered non-operating income during a tax audit. The amount of income is calculated by engaging an independent appraiser or simply approved by documents. Income is assessed at prices prevailing on the market.
Subsequently, the legal entity will have to calculate and pay income tax. Otherwise, when the Federal Tax Service inspects the enterprise, significant violations will be discovered.
Last changes
There are no significant changes in legislation on this issue in 2021. Our experts monitor all changes in legislation to provide you with reliable information.
Source: https://lawinfo24.ru/heritage/darstvennaya/bezvozmezdnye-sdelki-mezhdu-yuridicheskimi-licami
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