The Law on Local Taxes and Fees regulates that they are exempt from tax, in addition to all others listed, and the usual gifts (Art. 48, para. 1, item 5 ZMDT). Practically this means that the gift is not taxed as gratuitously acquired property, which, as a general rule, unless it is acquired by donation between direct relatives or spouses (Art. 44, Para. 6 ZMDT), is taxed by the municipality on the valuation of the property from 0.4 to 0.8 percent - in case of donation between siblings and their children; from 3.3 to 6.6 percent - in the case of a donation between persons other than those specified, if they are not persons under Art. 44, para. 6 ZMDT.
Also, according to Art. 13, para. 2 of the Personal Income Tax Act, assets acquired by donation are not considered taxable income, and donations are not necessarily declared, but at the option of the liable person in the annual tax return - art. 50a, para. 1 VAT. Usual gifts (which are donations) are also not subject to declaration, according to Art. 49, para. 4 of the ZMDT.
However, in cases where the received is not a customary gift within the meaning of Art. 48, para. 1, item 5 of the Income Tax Act, the property should be declared and taxed, payable within two months of its receipt - art. 49, para. 3 of the ZMDT.
This raises the question of the content of the concept "usual gifts" gifts in ZMDT, which is absent as a legal definition in the law.
Usual donations under ZN, ZZD and TZ
It cannot be denied that the concept usual gifts is borrowed from Law of Inheritance (Promulgation, SG No. 22 of 29.01.1949), and more specifically Art. 30, para. 1 ZN, who says that an heir entitled to a reserved portion, who cannot receive the full amount of this portion due to bequests or donations, may request their reduction to the amount necessary to supplement his reserved portion, after taking into account the bequests and donations made in his favor, except on the usual gifts.
The concept of customary gifts may also be borrowed from The Law on Obligations and Contracts (Official Gazette, SG No. 275 of 22.11.1950), and more precisely Art. 227, para. 2 ZZD, which states that the provisions for rescinding the grant “do not refer to the usual ones and rewarding gifts".
It is not unimportant that customary gifts are also mentioned in the Commercial Law as irrevocable contracts – Art. 647, para. 1, item 1 ТZ.
However, in all three laws - ЗН, ЗЗД and ТЗ, there is no legal definition of the concept usual gifts, which we can assume to be identical in content to usual gifts according to ZMDT. This poses the problem of distinguishing between gifts (donations) that are customary and those that are not, and accordingly subject to both declaration and taxation, and cancellation in the relevant cases.
Due to the similarities in the concepts of gifts, gifts and donations, I believe that they should be discussed together, as one type of donation, and that no distinction should be made between them, insofar as they are synonymous[1].
The cause of donation and the habit of donating
There is no dispute in doctrine and practice that, as a causal contract, the donation has a special basis, characteristic only of the donation contract - animus donandi. A donation can be distinguished according to the reasons for which it is made – rewarding, usual, mutual donation (art. 227, para. 2 PPE, art. 30 and art. 31 of the Labor Code), as well as disinterested donation, in which the donor will receive nothing and expects nothing.
Customary donations are accordingly accepted in the doctrine as those which are made at a particular occasion - events at which it is accepted in society to make donations (gifts), such as birthday, marriage, birth of a child[2]. The occasions on which it is customary to make gifts, however, cannot be exhaustively enumerated, and, in my opinion, cannot be considered the sole motive of customary donations, as will be made clear.
Legal customs are a recognized source of private law, but also of administrative law - art. 5 Civil Code, Art. 144 APC. It is accepted that legal custom (customary norm) becomes a source of law in the presence of two elements - continuous application of the rule "since time immemorial" (consuetudo inveterate) and the resulting creation conviction in the prevailing legal consciousness of its obligation (opinio necessitatis). However, legal customs are not equivalent to customs in practice (practice in the exchange and factual customs), as factual customs lack obligation, they are not a source of law, since they lack a conviction of obligation, but are observed only for convenience, security and saving time[3]. Accordingly, customs in practice may become legal customs as well as be taken into account in the assessment of other relationships.
Customary donations represent customs in practice in their more common manifestations, insofar as their non-performance often has no consequences, i.e. is not an inflexible rule of conduct. Even if accepted as legal customs, however, I consider that for the most part customary donations cannot meet the criterion of duration and for obligation.
For example, it can be questioned whether the giving of gifts on the occasion of the Nativity of Christ (Christmas) is a custom from time immemorial, and whether it is obligatory according to the prevailing legal consciousness. Such a custom, for example, is not mentioned by Ivan Hadjiyski in "Life and Soul of Our People", Sofia: Link Editions, 2002, nor from Dimitar Marinov in "Bulgarian Customary Law", Sofia: AI Marin Drinov, 1995. It is debatable whether this tradition even has a history of more than a few centuries, and only in individual cities around the world, far from Bulgaria, and whether it has not become "common" only in recent decades[4]. However, there seems to be no doubt that this custom exists, rooted in society's overall understanding of celebrating and spending the last week of the month of December[5].
Occasions for gift giving
I believe that the law and even the custom cannot cover all occasions for making donations by way of gifts. There are some occasions that are common to entire cultures, but there are also those that are strictly individual to social units family, spouses, couples, friends, colleagues, etc. Giving a gift on a certain date coinciding with a religious or national holiday may qualify as a customary gift, but customary gifts can also be given for personal events – gifts on the occasion of a wedding and the birth of a child are undeniably rooted in the understandings of every society, including ours[6]. Birthday and name day gifts, like Christmas gifts, can be defined as a recent custom, and certainly not from time immemorial, but that does not make them any less traditional. Anniversary gifts are also relatively new holidays for husbands and couples, as well as occasions such as graduations (proms). A donation of a large sum of money is accepted as a normal donation[7] from a grandson's grandfather, on the occasion of the grandson's admission to university (Decision No. 260072 of 19.05.2022 of the RS - Burgas pursuant to City Decree No. 2103/2020.).
However, usual gifts can also be made without specific events - e.g. Undoubtedly, a gift between a couple, spouses, or between parents and children, as a surprise, in view of lasting relationships between people, should be considered as a customary gift and a customary donation. Usual gifts between friends and colleagues can also be given for no reason, but with a view to lasting or deep relationships.
They are not accepted as usual gifts (customary donations) according to Art. 48, para. 1, item 5 ZMDT, however tips, provided by customers, since they are given in connection with a service provided, which is not equivalent to a usual occasion, and represent taxable income according to Art. 35, item 6 of the Income Tax Act - Decision No. 1201 of 25.09.2020 of the AdmS - Burgas by adm. d. No. 1311/2020 However, tips can be accepted as remunerative donations, which does not change their taxability.
The usual gifts and value of the gift
However, a real problem in law enforcement is the question of the value of gifts and donations, when it is necessary to assess whether they are customary, and accordingly subject to taxation and cancellation or not, as well as their type - whether customary gifts and donations can be money, jewelry, real estate, etc.
The marriage gifts can be defined as an independent type of customary gifts in view of the occasion, but if the essence of gift-giving as a tradition is examined, curious conclusions can be reached - for example there is no unified understanding of the type and amount of donations over the years, and in view of the social stratum to which the husbands and participants in the ritual belong, the donations can be diametrically opposed. Thus, for example, the rural understanding of wedding celebrations in the 19th and 20th centuries did not necessarily include gifts from all the guests, but on the other hand, it did not include organizing a treat for all the guests, who usually represented the entire population of the village, who brought their own food[8], while nowadays you will hardly find a wedding where this happens, but there will also be rare guests who do not give a gift to the newlyweds.
Giving a bride's dowry as a marriage custom can consist of providing her with free items for ordinary consumption in everyday life, but it can also consist of giving money for the purchase of real estate[9] (Decision No. 878 of 12.07.2023 of the OS - Varna according to city decree No. 807/2023.), but also the gift of real estate (Decision No. 1220 of 30.10.2008 of the Supreme Court of Appeals pursuant to Administrative Procedure No. 4271/2007, IV year o. ., V year o.).
The value of a customary gift is not limited by law. The historical interpretation of the ZMDT shows that in the previous edition of the same Law on Local Taxes and Fees - Promulgation, Issue, no. 104 of 28.12.1951, repealed, no. 117 of 10.12.1997, in force since 1.01.1998, identical provision of the now effective art. 48, para. 1, item 5 ZMDT was adopted in 1963 - Art. 41a, b. "a" stated that they are exempt from tax "the usual gifts worth up to BGN 80".
Obviously, the limit on the value of the gift was dropped in 1998., when the current Act on Local Taxes and Fees enters into force - Promulgation, SG No. 117 of 10.12.1997, in force from 1.01.1998, as the provision of Art. 48, para. 1, item 5 ZMDT has not undergone revisions until now.
The value and type of customary gifts in judicial practice
Unfortunately, the jurisprudence is extremely divergent in its understanding of whether the value of the donation is relevant to its determination as customary[10]. In Decision No. 138 of 28.07.2014 of the Administrative Court - Pleven pursuant to No. 213/2013, Decision No. 7 of 13.02.2024 of the Administrative Court - Vidin pursuant to No. 23/2021. and Decision of 24.01.2018 of the Administrative Court - Vidin under No. 15/2017 it is assumed that "usual” is the donation of chattels of sentimental value or of insignificant sums of money, or as a donation made on a typical occasion: birth of a child, wedding, birthday, etc., which is usually of low value and there is some relation, usually of a moral character, and based on friendship and kinship.
The opposite is accepted in Decision of 05/09/2011 of the SRS under city decree No. 30337/2007., according to which the donation of BGN 5,000 by a grandfather to his granddaughter on the occasion of a graduation ball constitutes a customary donation. The sum of 4,000 euros, gifted by a grandfather to a grandson on the occasion of his admission to study at a university, is also considered a customary donation - Decision No. 260072 of 19.05.2022 of the RS - Burgas pursuant to City Decree No. 2103/2020.
IN Decision No. 1212 of 3.II.1994 under city decree No. 2305/93, IV year o. it is accepted that jewelry worth BGN 8,000 excludes their treatment as ordinary gifts. However, the opposite is accepted in Decision No. 238 of 03/07/2017 of the Administrative Court - Plovdiv pursuant to City Decree No. 74/2017. and Decision No. 353 of 18.11.2016 of RS - Asenovgrad under City Decree No. 2149/2015. - it was investigated that jewelry with a total value of BGN 4,580 are customary gifts, in view of the religious and ethnic traditions of the countries at the time of marriage and the gifts for the Bairam holiday.
IN Decision No. 339 of 18.12.2005 of RS - Petrich under n. a. x. e. No. 80/2005 it is assumed that the substantial value of the donation excludes its customary character, just as the donation of immovable property does not constitute a customary donation. The same is accepted in the Decision dated 7.01.2010 of the OS - Stara Zagora pursuant to city ordinance No. 561/2009, Decision No. 714 dated 21.07.2009 of the RS - Stara Zagora pursuant to city ordinance No. 175/2008 y., Decision No. 114 of 07/08/2019 of the PAS according to city ordinance No. 270/2019, according to which the donation of immovable property cannot be customary.
On the other hand, the provision of funds for the construction of a house from parents to a son, worth about BGN 73,940.36, is considered a normal donation. предвид трайно установения национален обичай родителите да строят домове за своите деца – Решение № 157 от 16.01.2014 г. на БАС по в. гр. д. № 207/2013 г. За обичайно също се приема дарение на жилище от родители на дъщеря по повод 30-годишен юбилей и встъпването ѝ в брак – Решение № 48 от 8.06.2018 г. на РС – Средец по гр. д. № 600/2017 г. Също за обичайно дарение се приема предоставяне на сумата от 4000 лв. за придобиване на недвижим имот, като подарък, от сестра на брат – Решение № 251 от 30.10.2019 г. на ОС – Габрово по в. гр. д. № 219/2019 г.
Особено внимание следва да се отдели на проблема, произлизащ от липсата на задължение обичайните подаръци да бъдат декларирани, съгласно чл. 49, ал. 4 от ЗМДТ. В Решение № 809 от 7.12.2010 г. на ПАС по в. гр. д. № 660/2010 г. и Решение № 522 от 19.04.2010 г. на ОС – Пловдив по гр. д. № 2961/2008 г., образувани по иск на Комисия за установяване на имущество, придобито от престъпна дейност /КУИППД/, е разгледан казус, в който се твърди, че сумата от над 100000 лв. е получена по различни поводи – сватбено тържество и кръщене, на които са присъствали много гости и роднини, включително от чужбина. В съдебните актове е прието, че не може да се докаже получаването на процесни суми като подаръци от гостите на тържествата, доколкото за част от тях свидетелските показания са недопустими, касаещи суми над 5000 лв., а от друга страна – според съда подобни тържества изисквали направата на значителни разходи. Сходно е развитието на производството и в Решение № 168 от 14.07.2016 г. на ВтАС по в. гр. д. № 481/2015 г. – ответниците не са успели да докажат получаването на сумите в размер на 40000 лв. от сватбено тържество и 30000 лв. от кръщене. В сходен смисъл се е развило производството по ревизионен акт, като се твърди сумата от 20000 лв. да е получена от сватбено тържество, което съдът не приема за доказано, въпреки, че кумът е бил присъствал при преброяване на парите – Решение № 987 от 19.07.2022 г. на АдмС – Варна по адм. д. № 875/2022 г. Сватбен подарък от 40000 лв. също нямало как да бъде доказан със свидетелски показания – Решение № 796 от 22.04.2019 г. на АдмС – Бургас по адм. д. № 3210/2018 г.
Проблемът в тези случаи е субективното възприятие на даренията – няма законова причина лицата да приемат подаръци на значителната стойност не като дарения, които са необлагаеми, а като доходи или облагаеми дарения, особено при наличието на конкретен повод (сватба, кръщене, рожден ден и т.н.) и липса на ограничение за стойността на обичайните подаръци по ЗМДТ, или в друг нормативен акт. На следващо място, житейски необичайно е да се събират писмени доказателства при получаването на парични дарения на сватба, за да могат обичайни подаръци в размери над 5000 лв. да бъдат доказани. Въпреки това, случаите на недоказуемост на обичайните подаръци в подобни размер са налице, заедно с последиците от това.
Instead of a conclusion
Обичайните подаръци, освободени от данъчно облагане и задължение за деклариране, не са рамкирани от закона по стойност, вид, или повод. „Малкостта“ и „сантименталността“ не са техните определящи белези, както неправилно се приема в част от съдебната практика.
В съвременните реалности подаряването е обичай, превърнал се в изкуство, при който често се наблюдава стремеж за нарастваща оригиналност и стойност на подареното, което е неизменно свързано с начина на мислене на консуматорското общество. Обичайността на подареното не се изключва от неговата оригиналност, стойност или вид благо, нито от момента на подаряване. Тези елементи зависят единствено от волята и възможностите на дарителя и дарения, както и от разбирането им за подарък, които обстоятелства са относими в преценката за обичайността, и са обективни критерии. Или както се казва, ако живееш в Рим, живей като римляните (Si vivis Romae, Romano vivito more).
Това, което прави невъзможно слагането на рамки за определяне на обичайността на подареното, е невъзможността за оценка на човешките взаимоотношения, и чувствата на любов, привързаност и близост. Единственото, което трябва да се изследва при квалифицирането на обичайните подаръци като такива, е съвкупността от обстоятелства, довели до акта на дарение, които могат да бъдат крайно различни във всеки отделен случай, но които логически трябва да довеждат до естествения си завършек – подаръкът да зарадва получателя си.
Ivan Nikolaev, attorney-at-law
[1] https://ibl.bas.bg/rbe/lang/bg/подарък/
[2] Кожухаров, Ал. Облигационно право – отделни видове облигационни отношения, София: Юриспрес, 2002, с. 152.
[3] Русчев, И. Нормативните актове източник на частното право.. София: Албатрос, 2008, с. 16 и сл.
[4] Едно популярно разбиране за традицията да се подарява на Коледа е свързано със Св. Николай, архиепископ Мирликийски, Чудотворец, род. през 270 г. в Патара, град в малоазийската област Ликия, починал на 6 декември 342 г. Смята се, че Св. Николай (на холандски Sint-Nicolaas) е първоизточник на фигурата на Sinterklaas, който се превръща в Santa Claus (Св. Ник) или Дядо Коледа, почитана от холандците. Празникът на Sinterklaas е възроден в началото на XIX в. и популяризиран от нюйоркчани с холандски корени, искайки да запазят спомена за холандското основаване на града, казвал се Ню Амстердам до 1664 г. Истинската комерсиализация на празника обаче започва през 1932 г. отново в Америка с обрисуването му с в червени и бели цветове, като реклама на известна безалкохолна напитка, който образ се е запазил до днес и се свърза с подаръци.
[5] В моите детски спомени подаръците не винаги са се подарявали на Коледа, а понякога на Нова година. От родителите си съм чувал разкази, че тази традиция далеч не е била разпространена в малките населени места извън градовете в 60-те и 70-те години на XX век в България.
[6] Маринов, Д. „Българско обичайно право“, София: АИ Марин Дринов, 1995, с. 154, 171.
[7] В казуса е посочена сумата от 4000 евро.
[8] Хаджийски , И. „Бит и душевност на нашия народ“, София: Линк издания, 2002, с. 129.
[9] Подаряването на имоти в зестра може да намери любопитни примери в историята и религията. Например в Светото писание се споменава, че съпругата на Цар Соломон е получила град Гезер като зестра от баща си, Фараона на Египет (3 Царе 9:16). Известна е и историята на брака между Цар Иван Асен II и дъщерята на унгарския крал Андрей II (Андраш II) – Анна-Мария Арпад през 1221 г. Като зестра са дадени областите Белград и Браничево – Златарски, В. История на българската държава през средните векове, Т. III. София: Наука и изкуство, 1972, с. 326.
[10] Въпросът е бил задаван като основание за касационно обжалване, което не е допуснато – Определение № 383 от 20.03.2013 г. на ВКС по гр. д. № 1314/2012 г., IV г. о., ГК.
