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    양도소득세 비과세되는 주택부수토지 면적 산정 시 수도권 주거지역 내 지구단위계획구역의 배율 적용 방법

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    댓글 댓글 4건   조회Hit 422,748회   작성일Date 22-05-17 16:30

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    Q. 1세대 1주택 비과세가 적용되는 주택부수토지를 산정할 때 주거지역 내 지구단위계획구역에 소재하는 토지의 경우, 주택정착면적에 곱하는 배율이 ’22.1.1.이후 양도하는 분부터 3배인지 여부


    A. 「소득세법」 제89조제1항제3호에 따른 1세대 1주택 비과세를 적용할 때 「국토의 계획 및 이용에 관한 법률」 제36조제1항제1호가목에 따른 주거지역으로서 「수도권정비계획법」 제2조제1호에 따른 수도권 내의 토지의 경우 비과세되는 주택부수토지의 범위는 2022년 1월 1일 이후 양도하는 분부터 건물이 정착된 면적의 3배 이내인 것입니다.

    관련법령 : 소득세법 시행령 제154조[1세대1주택의 범위]


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