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    양도소득세 부담부증여시 증여추정과 취득세율

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    작성자 세무회계
    댓글 댓글 8건   조회Hit 295,129회   작성일Date 22-06-01 11:46

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    증여자의 부동산을 수증자에게 부담부증여로 이전하는 경우 원칙적으로 유상취득분(채무금액)에 대해서는 매매에 대한 취득세율이 적용되고, 무상취득분(주택공시가격-채무금액)에 대해서는 증여세 대한 취득세율이 적용된다.  

    하지만 수증자가 배우자 또는 직계존속인 경우로써 수증자의 소득이 증명(일반적으로 국세청에서 발급해주는 소득금액증명원으로 증명)되지 않는 경우에는 유상취득분을 인정하지 않고, 부동산 전체를 무상으로 취득한 것으로 보아 증여에 대한 취득세율을 적용하고 있다. 


    수증자의 소득증명 여부에 따른 취득세율 적용방법

     구 분

    수증자의 소득이 증명되는 경우 

    수증자의 소득이 증명되지 않는 경우 

     과세대상

    주택공시가격 - 채무금액 

    채무금액 

    주택공시가격 전체 

     과세표준

    무상취득분 

    유상취득분 

    무상취득분 

     취득세율

    증여 취득세율

    (3.5% or 12%) 

    매매 취득세율

    (일반세율 or 중과세율) 

    증여 취득세율

    (3.5% or 12%) 


    배우자 또는 직계존속이 다주택자인 경우에는 유상취득분 취득세율이나 무상취득분 취득세율이 큰 차이가 없어 별 문제는 되지 않으나, 무주택자인 경우에는 유상취득분에 대해 기본세율(1~3%)을 적용받을 수 없어 생각보다 많은 취득세를 부담해야 하는 경우가 발생한다. 따라서 주택을 부담부증여로 취득할 경우에는 수증자의 소득이 증명되는지 여부를 먼저 확인해야 하며, 이에 따라 납부할 취득세가 얼마인지를 미리 파악해야 할 것이다. 


    c8d60a0d4401119a5d8468bae5e29682_1654051566_3427.jpg
     

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