[단독] If you sell everything except one house, you will not be penalized for the holding period.

As confusion grew over the requirement for the period of non-taxation of the final one-house transfer tax for multi-homed people, which will change from next year, the Ministry of Strategy and Finance directly interpreted the authority to the National Tax Service. Among the non-taxation requirements for the last one house, the time of calculating the two-year retention period was changed from the time of acquiring the current house to the point when it became one house.However, people who dispose of the house in advance of this year and become one house have been complained that the method of calculating the holding period is confused. Because.

The Ministry of Science and Technology announced on the 25th that it had served the National Tax Service on the 24th of the amendment to the Enforcement Decree of the Income Tax Act revised in February 2019, “Interpretation of votes on the two-year retention period for non-taxation of one household for one household”. The content of the relevant laws is Article 154 of the Enforcement Decree of the Income Tax Act, which stipulates the scope of one household and one housing, which is a condition for reduction or exemption of transfer tax. It was introduced because of criticism that the first multi-homed people sold low-priced homes first and then later dispose of expensive homes, filling the holding period and maximizing the transfer tax reduction benefits. Initially, the two-year retention period, which is a non-taxable condition, was calculated from the date of acquisition of the home, but the content was that multi-homeowners sold all other homes and recalculated from the date of the final one.

The problem is that as the effective date of next year approaches, among multi-homeowners and the tax industry, “There is no rule that how to calculate the holding period when selling if you transfer all other houses in 2020 and only own one non-taxable house as of January 1 of next year.” It was from the point of the point. Some tax accountants and multi-homed people posted articles on real estate communities and blogs that interpreted, “According to the government’s remark, even if you dispose of all the houses this year and become one home, you must replenish the two-year retention period from the time you become one home anyway.” Inquiries and complaints were poured out.

In fact, Article 154, Paragraph 5 of the Enforcement Decree of the Income Tax Act stipulates that “if a household with two or more houses transfers all of the houses other than one, the period of retention shall be counted from the date of the transfer of one house.” There is only the time when the law enters into the article, saying “It will apply from January 1, 2021.” In other words, it is not clear when the standard two-homed person is the target and whether it is retroactively applied to the past multi-homed person. Woo Byung-tak, head of Shinhan Bank’s real estate investment advisory center, said, “Because of the recent government regulation on multi-homed people, multi-homed people, who became one-homed houses this year, cannot be relieved of retrospective application,” he said.

As the controversy grew, the Ministry of Information and Transportation eventually sent a voter interpretation to the National Tax Service. In the interpretation of the right to vote, “This applies to cases where a single household owns two or more houses as of January 1, 2021. If all houses other than one house are transferred before January 1, the calculation of the holding period is applied based on the previous acquisition date.” Clearly contains information that is beneficial to the taxpayer. It means that the one-house owner who organized multiple houses this year does not need to hurry to sell the remaining one house within the year.

[이지용 기자 / 유준호 기자]
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