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    양도소득세 실거주요건 충족하지 않은 경우 상생임대주택특례를 적용할 수 있는지 여부

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    댓글 댓글 8건   조회Hit 166,378회   작성일Date 23-06-30 10:19

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    Q. 본인은 2017년 9월 아파트 매입하여 새로운 세입자와 전세계약을 체결하였으며, 2019년 9월 재계약 연장하고 2021년 9월 5프로 인상 연장계약을 하였습니다.
    2023년 9월에 기존 세입자와 전세금 인상없이 2년 이상 계약연장을 하려고 합니다. 이러한 경우 상생임대인으로 본인이 실거주 2년을 하지 않아도 되는지 궁금합니다.

    A. 현행 소득세법시행령 제155조의3(상생임대주택에 대한 1세대 1주택의 특례) 규정을 보면 국내에 1주택(제155조, 제155조의2, 제156조의2, 제156조의3 및 그 밖의 법령에 따라 1세대1주택으로 보는 경우를 포함한다)을 소유한 1세대가 다음 1), 2)의 요건을 모두 갖춘 주택(이하 "상생임대주택"이라 한다)을 양도하는 경우에는 제154조 제1항, 제155조 제20항 제1호 및 제159조의4를 적용할 때 해당 규정에 따른 거주기간의 제한을 받지 않음으로 그 주택에 2년간 거주기간을 면제하여 소득세법시행령 제154조 제1항(1세대1주택 비과세)의 거주기간 요건을 계산하는 것입니다.
    1) 주택 취득 후 체결한 직전 임대차계약에 따라 실제 임대한 기간이 1년 6개월 이상이고,
    2) 이후 임대료등 5% 상한기준을 준수하여 2021년 12월 20일부터 2024년 12월 31일까지의 기간 중에 체결(계약금을 지급받은 사실이 증빙서류에 의해 확인되는 경우로 한정한다)하고 임대를 개시하여 임대차계약에 따라 실제 임대한 기간이 2년 이상이면 거주요건에 대해 거주기간을 면제하는 것으로 판단됩니다.
    귀 사례의 경우, 상기 1), 2)의 요건을 충족하는 것으로 거주요건이 면제되는 것으로 판단됩니다. 아래 해석 사례의 내용에 의하면 임대차계약의 갱신의 경우에도 상생임대주택특례를 적용하는 내용입니다.
    관련규정 : 소득세법 시행령 제155조의3[상생임대주택에 대한 1세대1주택의 특례]

    ○ 서면-2022-법규재산-2849 [법규과-2917, 2022.10.12.
    전 소유자로부터 임대차계약을 승계받은 후 임차인이 계약갱신요구권을 행사하여 승계받은 계약을 갱신(갱신계약)하고 이후 그 갱신계약을 다시 갱신(재갱신계약)한 경우 갱신계약과 재갱신계약은 각각 “직전 임대차계약” 및 “상생임대차계약”으로 볼 수 있는 것임.

    2832564a27b56bfe1eb907978e1d4b13_1688087975_006.jpg
     

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