[단독] Even if you sell everything with only one left, you have to refill it for 2 years of actual residence.

From this year, it was found that in order for multi-homeowners to receive the benefit from capital gains tax exemption, they must recalculate their holding period from the time of the last one house and fill in the’residence period’ for 2 years. In this case, even if the multi-homed person sells the house sequentially and becomes one house, they must stay in their own house for two years. Along with the 3rd Lease Act, there are concerns that it will act as a factor to reduce rental properties on the market and encourage an increase in rental prices.

On the 21st, the Ministry of Strategy and Finance replied that when asked about the period of residence period when applying the exemption from taxation for one house for one household in an area subject to adjustment, the last two years should be filled for both the holding and residence period from the date of becoming one house.

It is known that from this year, according to the revision of the Enforcement Decree of the Income Tax Act, the criteria for the holding period for one house is not the acquisition time, but the time when it finally becomes one house.

However, there was a lot of confusion among the general public due to complicated laws and regulations in the case of the actual residence requirement, which is a requirement that is not taxed on the transfer tax of less than 900 million won per house.

This interpretation of the authority of the Ministry of Knowledge Economy made it clear that if a multi-homed person becomes one house this year, not only the holding period but also the actual residence period must be recalculated. An official from the Ministry of Science and Technology explained, “It was already stated in the relevant enforcement ordinance that’they will live during the period of possession’. Of course, the period of stay will be recalculated as well as the period of possession.”

For this reason, it is observed that multi-homeowners who have supplied their existing houses as charter sales will send out existing tenants to avoid the transfer tax.

Shinhan Bank Real Estate Advisory Center Manager Woo Byung-tak said, “This means a situation in which existing tenants will eventually be expelled,” he said. “The increase in demand for jeonse will lead to an increase in jeonse prices.”

The fact that tenants have to wait for more than two years if they use the right to apply for contract renewal encourages multi-homed people to live in their own home. For example, if a tenant whose jeonse has expired for about 6 months and uses the right to apply for contract renewal, the tax burden is high because they do not receive the tax-free benefits for 2 years and 6 months.

In the end, in order to meet the tax-free requirements, multi-homeowners are highly likely to leave their existing tenant charter contracts ended in empty houses. This is because once you get a tenant, you have to wait at least two years, so it’s better to leave the house for a shorter period.

Team Manager Woo said, “The timing of selling the remaining one house after the disposal of the housing is inevitably delayed. It looks like” he said.

Tax accountant Kim Jong-pil said, “I expected that the previous period of residence would be recognized, but the provisions of the law were excessively physically interpreted,” and said, “There is a possibility of objection to taxation.”

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