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    양도소득세 조정대상지역 공고 이전에 주거용오피스텔 분양권을 취득한 경우 일시적 2주택 허용기간

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    댓글 댓글 4건   조회Hit 567,841회   작성일Date 22-11-10 11:30

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    Q. 조정대상지역 내 1주택을 소유한 1세대가 조정대상지역 공고 이전에 오피스텔 분양권을 취득하고 해당 오피스텔이 조정대상지역 공고 이후에 완공되어 주거용으로 사용한 경우 「소득세법 시행령」 제155조제1항에 따른 1세대1주택 특례 적용을 위한 일시적2주택 허용기간


    A. 종전주택 취득일부터 1년 이상이 지난 후 신규주택을 취득하고, 신규주택을 취득한 날부터 3년 이내에 종전주택을 양도하는 경우 이를 1세대1주택으로 보아 소득령§154①을 적용하는 것임

    관련법령 : 소득세법 시행령 제155조[1세대 1주택의 특례]


    c5a555f8b25713dc46754576a5af4a2f_1668047436_7339.jpg
     



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