The classification of water transport often arises for boat owners when attempting to perform legally significant actions, whether it is sale, gift or inheritance. Many owners mistakenly believe that because the boat is on the water and can be moored to a stationary dock, it automatically equates to real estate. motorboat It belongs to a completely different category of material values.
Correct determination of the status of the object is critical for taxation and registration of rights. If you plan to make a purchase and sale transaction, you need to clearly understand which registry will record the transfer of rights and what documents will be required for this, errors in classification can lead to refusal to register the transaction or problems with fiscal authorities.
In this article, we will explore the legal nuances that separate movable property from real estate, and explain why even the largest and most expensive boats remain in the first category, learn about the role of the State Inspectorate for Small Vessels and how technical specifications affect the legal status of your boat.
Legal classification: movable against immovable
According to the Civil Code of the Russian Federation, the key criterion for distinguishing between the two is the ability to move the property without disproportionate damage to its purpose. motorboatBoats and yachts are designed to move on the water surface.
Even if a boat has been stuck for years, its legal status remains the same: the ability to drive the vessel to another point in the pond or to bring it in a trailer to a new use makes it a classic example of a movable thing. Legislation makes no exceptions to the size of the vessel in this context, unless it is part of a stationary structure.
It is important to note that only artificially created water bodies, such as isolated water bodies, or fixed water structures, such as floating houses, can be classified as real estate if they are firmly connected to the bottom and are not intended for navigation. pleasure-boat Fishing boats are not included in such objects.
⚠️ Note: Do not try to register a boat in Rosreestr as a real estate, this will lead to automatic refusal to accept documents and loss of time to correct errors.
What does the Civil Code say?
Article 130 of the Civil Code of the Russian Federation clearly defines that real estate includes land, subsoil plots and everything that is firmly connected with the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, objects of unfinished construction.
The role of GIMS and registry affiliation
Since the boat is movable property, its registration and registration of rights to it are not carried out by the Rosreestr bodies, but by a specialized service. State Inspectorate for Small-Sized Courts It is in the register of small vessels, conducted by this service, the owner and technical specifications of the vessel are recorded.
The procedure of registration with the GIMS is mandatory for boats whose weight together with the installed engine exceeds 200 kilograms, or if the engine power exceeds 8 kW (about 10.7 hp).
To register the rights, you will need to provide a contract of sale, a document confirming the deregistration (if the vessel was previously registered), and technical passports for the hull and engine. plate-mark and the data reconciliation you will be given a boat registration certificate, which is the main document for your movable property.
Taxation of water transport
As a movable property, a motorboat can be taxed, but there are important nuances: Unlike real estate, where all owners pay tax, there is a power threshold in the case of water transport, and only boats with engine power exceeding 5 horsepower are taxed.
The tax rate is set by regional laws and depends on the horsepower of the engine. outboard power less than 5 hp, you are exempt from paying transport tax, but the obligation to register with the GIMS (if the weight exceeds 200 kg) remains.
The tax is calculated automatically on the basis of the data submitted to the tax office by the SIMS. The owner receives a notification with a receipt. It is important to monitor the relevance of the data in the registry, since when selling a boat, the new owner must be registered so that the tax will no longer be charged to the old owner.
| Type of property | Registration authority | Object of tax | Main document |
|---|---|---|---|
| Real estate (house, land) | rosreestr | Cadastral value | Extract from EGRN |
| Motor boat (up to 5 hp) | GIMS (registration) | Not taxed. | boat registration certificate |
| Motor boat (over 5 hp) | GIMS (registration) | Engine power | boat registration certificate |
| Car | GABD | Engine power | ITS/PTS |
Features of purchase and sale transactions
When selling a motorboat, the parties enter into a contract for the sale of movable property, notarized by law, a simple written form is sufficient, but to protect themselves, many lawyers recommend that the contract should describe in detail all the items in the contract. identification numbers body and engine.
The key point in the transfer of rights is the updating of data in the register of GIMS. The seller and the buyer must jointly appear in the inspection for deregistration and registration, or act through the portal of public services, if such an opportunity is realized in your region. Without changes to the boat's ticket, the transaction is considered valid between the parties, but is not effective for third parties and government agencies.
When buying a used boat, make sure to check whether the boat is pledged. Since it is movable property, the information about the pledge is entered in a special register of notices of pledge of movable property. Checking this registry by VIN code or hull number will help avoid buying a problem asset.
☑️ Checking the boat before buying
Inheritance and division of property
In the case of inheritance, the motor boat passes to the heirs on a general basis, as well as other movable property. To enter the right of inheritance, you must contact a notary within six months, the notary will issue a certificate of inheritance, on the basis of which the new owner will be able to reissue the boat's ticket to the GIMS.
If the boat was acquired in marriage, it is considered jointly acquired property, regardless of which spouse is registered, and in divorce or division of property, it is subject to evaluation and division, either in kind (if possible), or by compensation for the value of one of the parties.
Special attention should be paid to boats that are in equity ownership, and the disposition of such property requires the consent of all owners, and the sale of the share is possible only with the observance of the right of preferential purchase by other equity owners.
⚠️ Note: When inheriting a boat with a powerful engine, heirs are obliged to begin paying transport tax from the moment of opening the inheritance, even if the re-registration in the GIMS is not yet completed.
Water transport insurance
Motorboat insurance as movable property is voluntary (except when required by a loan agreement); the owner can insure the hull against damage, theft, and third party liability; and the water transport policy is becoming increasingly popular due to the high cost of repairing modern materials and engines.
When entering into an insurance contract, you need to accurately state the engine power and the type of use of the vessel (recreational, sports, commercial), the amount of insurance is usually determined by the market value of the boat at the time of the contract.
In case of complete loss of the boat (constructive loss), insurance compensation is paid in the amount of the insured amount.
Keep checks for the purchase of additional equipment (echo sounders, navigators, awnings) - they can be included in the insurance amount, which will increase the payment in case of damage.
Specificity of small vessels without motor
If the load capacity of a rowing boat is less than 100 kg, or it is inflatable and has a load capacity of less than 225 kg, it is not subject to registration with the GIMS. Legally, such items remain movable property, but fall out of the state register of small craft.
The lack of registration does not change the civil status of the property: it is still a movable thing that can be sold, donated or bequeathed, the only difference is that there is no obligation to pay transport tax (since there is no motor) and to attend the inspection for annual inspections.
However, if such a boat is subsequently installed motor exceeding the threshold values of power, the owner is obliged to register changes in the GIMS within 10 days.
Any boat with an engine more powerful than 5 hp is movable property that requires registration with the GIMS and payment of transport tax.
Do I have to pay tax if the boat is in the garage and not in use?
Yes, the transport tax is charged from the moment of registration of the title (registration in the GIMS) until the moment of deregistration. The fact of exploitation or its absence does not affect the obligation to pay tax. If you do not plan to use the boat this season, it can be deregistered so as not to pay tax, and put back in the spring.
Can I sell the boat by proxy?
Yes, as movable property, the boat can be sold by proxy, but the owner or representative with a notary power of attorney will still be required to be re-registered in the GIMS, and a simple handwritten power of attorney for a sale is acceptable, but registration actions in government agencies often require a notarial form.
What to do if the engine numbers are rotted?
If the engine number is not readable due to corrosion, it does not deprive the boat of the status of movable property, but complicates its registration and sale. You will need to conduct an examination in a specialized institution, which will determine that the number was changed or destroyed naturally, and will issue a conclusion.
Is the boat trailer a real estate property?
No, the trailer for the transport of the boat is also movable property, it is registered with the traffic police (if its weight exceeds 750 kg) and has its own PTS and numbers. When selling a boat, the trailer is usually sold separately or on a separate line in the contract, as these are different items of accounting.