According to the regulations of the real estate bureau, the mortgaged property is not allowed to be transferred without the real estate license, while the mortgaged property belongs to the type that is not allowed to be transferred, that is to say, the bank mortgage must be paid off before it can be transferred.

There are two ways to transfer, one is gift transfer, and the other is sale transfer. If the transferee of the property intends to transfer in the future, it is suggested to transfer it by selling. Gift transfer is exempt from business tax and income tax, and deed tax and production expenses are still paid. Gifts need to be notarized, and further transfers need to pay 20% income tax. To handle the transfer, the buyer and the seller need to be present in person (unmarried certificate), bring the real estate license, ID cards of both parties, household registration book and marriage certificate, go to the Housing Authority to check the files (verify whether there is a second suite), sign the sales contract for the record, pay the relevant taxes, and then handle it with the file checklist, payment certificate and the above materials. The following is the charging standard for the sale and transfer of second-hand houses, please refer to it.

1. deed tax: 3-4% for the second suite or 144 square meters or more; First suite1.5-2%; Less than 90 square meters 1%.

2. Business tax ● 5.5% of the transaction price (free after 5 years)-free after 5 years of notarization.

3. Personal income tax ● 65438+ 0% of the transaction price

4. Transaction cost ● 6 yuan/m2;

5. Transfer registration fee ● 80 yuan/piece

6. Real estate license search, real estate license decal ● 50 yuan or so.

To sum up, as you are immediate family members, 20% of the personal income transferred after accepting the gift can be exempted at any time, and the processing time of the real estate license is generally one month.