of April 22, 2024 No. 88-FZ
About introduction of amendments to articles 333.35 and 333.38 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on April 9, 2024
Approved by the Federation Council on April 17, 2024
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; 2005, No. 30, Art. 3117; 2006, No. 1, Art. 12; 2007, No. 49, Art. 6045, 6071; 2008, No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 29, Art. 3582; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587; No. 47, Art. 6608; 2012, No. 49, Art. 6750; No. 50, Art. 6958; 2013, No. 23, Art. 2866; No. 30, Art. 4084; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4222; No. 45, Art. 6159; No. 48, Art. 6662; 2015, No. 27, Art. 3948; 2016, No. 11, Art. 1480; No. 27, Art. 4161; No. 49, Art. 6844, 6845, 6847; 2017, No. 49, Art. 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 31, Art. 4822, 4823; No. 42, Art. 6373; No. 45, Art. 6828; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2664, 2665; No. 27, Art. 3523; No. 39, Art. 5371, 5375; 2020, No. 17, Art. 2707; No. 48, Art. 7627; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 29, Art. 5273, 5289, 5290; No. 48, Art. 8310; 2023, No. 23, Art. 4007; No. 29, Art. 5318; No. 32, Art. 6121; No. 52, Art. 9524; 2024, No. 1, Art. 24; No. 13, Art. 1688) following changes:
1) in Article 333.35:
a) add Item 1 with the subitem 19 of the following content:
"19) physical persons - for state registration of the property right in case of inheritance of the real estate specified in paragraph three of Item 5 of Article 333.38 of this Code.";
b) in Item 3:
state subitem 29.1 in the following edition:
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