양도소득세 혼인합가 특례대상 주택을 과세로 양도하고 남은 1주택을 양도시 비과세 보유기간 기산일
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Q. '21.1.1. 현재 혼인합가 특례대상인 2주택(A, B)을 보유한 1세대가 혼인한 날로부터 5년 이내에 보유기간 2년 미만인 A주택을 먼저 양도한 후 남은 B주택을 양도하는 경우, B주택의 소득령§154①에 따른 비과세 보유기간 기산일은?
A. 2021.1.1. 현재 혼인합가 특례대상 2주택(A,B)을 보유한 1세대가 혼인한 날로부터 5년 이내 보유기간 2년 미만인 A주택을 먼저 양도하고 이후 B주택을 양도하는 경우, B주택의 1세대 1주택 비과세 판정시 보유기간은 B주택의 취득일부터 기산하는 것임
관련법령 : 소득세법 시행령 제154조[1세대 1주택의 범위]
- 이전글장기임대주택 자동말소 후 거주주택 특례를 적용한 경우 임대요건 사후관리 의무 여부 22.08.22
- 다음글부동산임대업과 병원의 사업자등록을 구분하는 경우 22.08.18
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