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[이뉴스투데이 이하영 기자] If households who temporarily have the right to sell one house and sell their existing house within three years, they will be treated as one house owner under the capital gains tax.
Construction rental housing businesses or reconstruction/redevelopment housing associations are not subject to the highest punitive comprehensive real estate tax rate for corporations (3% for 2 houses or less and 6% for 3 houses or more).
The Ministry of Strategy and Finance announced on the 6th a plan to amend the following enforcement ordinance of the 2020 tax law amendment containing these details.
This revision of the enforcement ordinance stipulates various details entrusted to the enforcement decree by the tax law that passed the regular National Assembly at the end of last year.
◇ Temporary 1 house 1 sale right
The revised Income Tax Act’s Enforcement Decree stipulated the requirements for the’temporary one housing one sale right’, and stipulated that the right to sell in sale shall be applied in the same manner as the tenancy right.
This is a supplementary measure following the revision of the Income Tax Act to include the right to sell in the number of houses under the capital gains tax. By expanding the targets from the previous tenancy right to the right to pre-sale, the requirements of the temporary one-house and one sale right, which are considered as one, were matched with the one-house and one tenant right.
Accordingly, under the existing system, if one household with one house acquires a sale right after more than one year from the acquisition of the existing house, and sells the existing house within 3 years after acquiring the sale right, capital gains tax is calculated as a temporary one-house sale right. It is regarded as the city’s 1st residence
There is also a remedy if the existing house cannot be sold within three years because the new house is not completed. If all the households move to the new house within two years after completion and live for more than one year, and sell the existing house within two years after completion of the new house, it is also considered as one house.
If it is regarded as one house, one household, one house, is exempted from the transfer tax, and the middle tax rate (basic tax rate + 10% points) is not applied in the area subject to adjustment.
This means that in the process of moving to a new house, the existing homeowner temporarily became one sale of one house, so it will not impose any disadvantages imposed on multi-homeowners under the transfer tax.
In the case of an inheritance, marriage or cohabitation, etc., when the right to sell one house is made, a special exemption from transfer tax is given like a move-in right. In the case of acquiring a house outside the metropolitan area or city/county due to circumstances such as attendance or work, it is also excluded from the transfer tax when transferring a house in the area subject to adjustment.
The Enforcement Decree of the New Income Tax Act is applied from new sales rights acquired after January 1 of this year.
◇Public housing business owner/reconstruction association, general tax rate applied
An exception to the imposition of a single maximum tax rate on corporate real estate tax was also created.
The revised taxation tax law basically applies a single maximum tax rate (3‧6%) to corporations holding houses, but public housing businesses, public interest corporations, construction rental housing business owners, reconstruction and redevelopment project implementers, and housing associations are subject to general progression such as individuals. It was decided to apply a tax rate.
These are structured to have multi-households for business purposes, not speculation, so the general progressive tax rate is applied.
The progressive tax rate for general taxation applied to individuals is 0.6-3.0% for two houses or less and 1.2-6.0% for three or more houses and two houses in the area subject to adjustment.
Foreigners who are eligible for income and tax credits for housing funds such as housing rental funds and long-term housing mortgage loans, income deductions, monthly tax credits, etc. It was defined as not.
When calculating the amount of wages incentives paid, the details of excluding rental income from real estate were also reflected. The work incentive is a system that pays up to 3 million won in labor incentives to workers whose total salary is 36 million won or less.
When calculating gross salary, it was originally calculated by summing up earned income, business income (including real estate rental income), and religious income, but from now on, real estate rental income is not considered.
This is taking into account the fact that real estate rental income is not related to work, such as interest and dividend income.
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