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    종합소득세 주택임대소득 종합소득세 신고 시 주택담보대출이자의 필요경비 산입 여부

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    작성자 메이플세무회계
    댓글 댓글 4건   조회Hit 166,482회   작성일Date 24-05-09 16:20

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    Q. 주택임대소득에 대한 종합소득세 신고를 하려고 합니다. 이때 주택담보대출에 대한 이자와 중개수수료, 재산세, 주택수리비용 등에 대해 필요경비 처리가 가능한지 궁금합니다.

    A. 사업소득금액을 계산할 때 필요경비에 산입할 금액은 해당 과세기간의 총수입금액에 대응하는 비용으로서 일반적으로 용인되는 통상적인 것의 합계액인 것이며, 대출금을 직접 사업용 자산(임대주택)에 취득에 사용하고 이자를 지급하는 경우 사업용 고정자산의 자산가액 이내의 차입금에 대한 지급이자는 장부에 기재하여 전액 필요경비산입이 가능할 것으로 판단됩니다. 한편, 주택임대와 관련된 중개수수료, 재산세, 주택 수리비용의 경우에도 필요경비 산입이 가능할 것으로 판단됩니다.
    관련규정 : 소득세법 제27조[사업소득의 필요경비의 계산], 동법 시행령 제55조[사업소득의 필요경비의 계산]
    5d6413e2cb8638884509e12415605cd9_1715239201_0666.jpg
     

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