When concluding an agreement on leasing land for a long period, the subject assumes that the object will be used for a long period. However, for a variety of reasons, the need to operate the selected site may disappear. In this situation, the subject has two ways: retake the allotment (conclude a sublease agreement) or abandon the lease rights in favor of a third party. In the latter case, there is an assignment of land lease rights. This legal institution has a number of features, which we will consider in the article.
general characteristics
Assignment of the right to lease a land plot between individuals has significant differences from the institution of sublease. In the first case, the entire scope of rights under the original contract is transferred to a third-party entity. After the conclusion of the agreement, the tenant may not have any claims on the allotment. It should be noted that the agreement on the assignment of the right to lease the land must be registered in the prescribed manner.
Three entities participate in sublease legal relations: the owner of the property, the tenant and the sublease. In this case, 2 contracts are executed.
Validity Features
In practice, cases of leasing land plots for private housing construction are quite common . Assignment of rights in such situations is usually carried out with notice to the owner. The fact is that allotments for construction are allocated for use for a period not exceeding 5 years. In accordance with the requirements of the legislation, in such a period of action, it is sufficient to inform the owner of the assignment of the lease right.
A land plot under private household plots can be provided for a long term. If it exceeds 5 years, then for the transfer of rights it is necessary to obtain the consent of the owner.
Normative base
Land relations in the Russian Federation are regulated by the LC. Article 22 of the Code sets out the obligations and rights of the tenant for the duration of the lease agreement. In particular, the entity may transfer the rights established by the contract to a third party entity.
The purpose of the assignment of land lease rights may be different. As a rule, such a transaction is made in the case of the sale of real estate located on a leased allotment.
The transfer of rights may also be carried out:
- To fulfill obligations arising from the pledge agreement.
- As a security deposit established for persons joining a building society.
- To draw up a sublease agreement for part of the allotment in use.
Tenant's main responsibilities
Rent is one of the key conditions of a land lease agreement . Upon the transfer of rights, the new user acquires not only legal capabilities, but also the obligations of the previous tenant. Consequently, he must also pay a fee in the amount and manner that are enshrined in the original contract. If the allotment is leased from the municipality, the amounts and rules for their deduction are determined by the authorized local authorities.
The new user, like the original tenant, can use the allotment at his discretion, but his actions should not cause damage to objects and the environment, harm others. Use of the site should be carried out strictly in accordance with its purpose.
Limitations
The legislation provides for several cases in which the assignment of the right to lease a land plot is not allowed.
It is worth saying that the ban can be established directly in the lease. If there are no restrictions in the contract, the impossibility of assignment may be associated with:
- Violation of construction or other norms during the construction of a facility located on a leased allotment. For example, a house was built on the site without a building permit, the site was allocated for other purposes and, therefore, the construction of structures on it is impossible, etc.
- I put on a dispute. If the site is the subject of a claim for the division or determination of the subject of rights to it, assignment is not allowed.
- The presence of obligations in relation to the allotment.
Features of the transaction
The assignment agreement is made in writing in the same form as the original contract. To register the assignment, interested parties apply to the land committee at the local administration.
Required paper
The following documents are submitted to the authorized body:
- Statement.
- Copy of a civil passport (for individuals), extract from the Unified State Register of Legal Entities / Unified State Register of Legal Entities (for legal entities).
- A document confirming registration with the IFTS (TIN).
- Lease agreement (copies and original).
- Cadastral map.
- Certificate of registration of property rights to the site (a copy certified by a notary is provided).
- Site plan (M 1: 500).
- The consent of the owner.
Preparation of contract
The main requirement for the agreement is compliance with the original terms of the transaction. All documents drawn up by the parties must be attached to the contract. These may be additional agreements, explanations, etc.
The following information is included in the contract:
- Passport details of the tenant and the person to whom his duties and rights pass. If the parties to the transaction are legal entities, their names and addresses are indicated.
- Location of the subject of the agreement, total allotment, details of the cadastral passport.
- Description of the procedure for the transfer of obligations and rights. If there is a debt on rent, the agreement should describe the procedure and conditions for its repayment, as well as the amount payable. It is taken into account in the rent of a new user.
- Grounds for the emergence of rental rights of the original tenant. This may be an agreement, cadastral and other documents, receipts confirming payment, etc.
- Extract from the USRN. It must confirm the absence of restrictions (land should not be the subject of a dispute or pledge).
- The order and amount of rent. Payment can be made in many ways. This, for example, may be a one-time, monthly, quarterly payment.
- The term of the lease agreement, the actions of the new user after its end.
- Terms of termination of the agreement.
- Date, place of compilation, signature of the parties to the transaction.
Obligations may be transferred to the new tenant, not only related to the fulfillment of the conditions of the original contract, but also regarding the improvement of land quality.
The assignment agreement allows the new tenant to use the land, but the lessor retains ownership of the land, which does not change in the transaction.
Agreement Registration
It is necessary to give the document legal force. Registration of the assignment agreement is carried out in Rosreestr. This procedure is not provided only in one case - if the contract is drawn up for less than 1 year and with a citizen.
The following documents will be required for state registration:
- Statement.
- Copy of the passport.
- Copies of title documents for the allotment.
- Certificates confirming the coordination of the issue of assignment with the land committee. Such documents are required when registering an agreement on the transfer of lease rights for agricultural land used for growing cultivated plants.
- Two copies of the assignment agreement.
- A document confirming the notification of the owner of the transaction or his consent.
- The consent of the spouse of one of the parties to the transaction to dispose of the allotment.
For legal entities and entrepreneurs an additional list of documents has been established. It includes copies of:
- Power of attorney, confirming the authority of the representative.
- Statutory (constituent) documents.
State duty
Its size is established in the same manner that is provided for determining the amount of the fee during the disposal of the object. It is worth noting that the amount of state duty will vary depending on the subject composition of the legal relationship. So, citizens need to pay 2 thousand rubles. This amount, as a rule, the parties to the transaction are divided among themselves equally.
For legal entities, the state duty is much higher. It is 22 thousand p. In this case, the parties to the transaction also share the amount equally.
If one party is a citizen and the other is a legal entity, the first pays 2 thousand rubles, the second, respectively, 20 thousand rubles.
If the transaction is concluded by an individual and the state, a fee is paid by a citizen in the amount of 2 thousand rubles.
In some cases, the parties are the state (a constituent entity of the Russian Federation or a municipality), a legal entity, and an individual. In such situations, the first party is exempted from paying the duty, the second deducts 22 thousand rubles, and the citizen, respectively, 2 thousand rubles.
Accounting
What are the transactions when transferring the right to lease a land plot? To reflect the operation, the following record is used:
Db sc 76 cd 91.
When calculating VAT for the transfer of the right to lease a land plot, 91 accounts are debited and credited to account. 68.