of July 23, 2025 No. 231-FZ
About introduction of amendments to articles 333.36 and 333.38 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on July 10, 2025
Approved by the Federation Council on July 16, 2025
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2006, No. 1, Art. 12; 2007, No. 49, Art. 6045; 2009, No. 52, Art. 6450; 2010, No. 15, Art. 1737; 2012, No. 29, Art. 3980; 2013, No. 23, Art. 2866; No. 48, Art. 6165; 2014, No. 26, Art. 3404; 2015, No. 10, Art. 1393; 2016, No. 6, Art. 763; No. 27, Art. 4161; No. 49, Art. 6844; 2017, No. 49, Art. 7318; 2018, No. 42, Art. 6373; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2664; 2021, No. 8, Art. 1197; No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 27, Art. 4610; No. 29, Art. 5206; 2023, No. 29, Art. 5318; No. 32, Art. 6121; No. 47, Art. 8313; 2024, No. 18, Art. 2401; No. 33, Art. 4955; No. 45, Art. 6693) following changes:
Item 1 of Article 333.36 to add 1) with subitem 15.1 of the following content:
"15. 1) parents (legal representatives) of handicapped children, disabled people since the childhood - according to statements for legal incapacity of the citizen, for recognition of the citizen incapacitated, about restriction or about deprivation of the minor aged from fourteen up to eighteen years of the right to dispose independently of the income, given concerning such handicapped children, disabled people since the childhood;";
Article 333.38 to add 2) with Item 19 of the following content:
"19) the physical persons recognized by family members and (or) close relatives according to the Family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted, the grandfather, the grandmother and grandsons, full and not full (having general the father or mother) brothers and sisters), - for 50 percent for the certificate of gift agreements of real estate between specified persons.".
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