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    양도소득세 조합원입주권 전매제한과 예외

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    작성자 세무회계
    댓글 댓글 14건   조회Hit 627,852회   작성일Date 22-05-31 18:48

    본문

    정부의 부동산대책으로 인하여 일부 예외적인 경우를 제외하고는 조합원입주권을 전매할 수 없게 되었다. 조합원입주권에 대한 전매제한 내용과 예외적인 경우를 살펴보면 다음과 같다.  


    1. 조합원입주권 전매제한(도시정비법 제39조)

    투기과열지구로 지정된 지역에서 다음 기간 동안 해당 정비사업의 건축물 또는 토지를 양수(매매·증여, 그 밖의 권리의 변동을 수반하는 일체의 행위를 포함하되, 상속·이혼으로 인한 양도·양수의 경우는 제외)한 자는 조합원이 될 수 없다. 

    ① 재건축사업구역 : 조합설립인가일 ~ 소유권이전등기일

    ② 재개발사업구역 : 관리처분계획인가일 ~ 소유권이전등기일


    2. 조합원입주권 전매제한 예외

    양도인이 다음 중 어느 하나에 해당하는 경우에는 예외적으로 조합원입주권을 전매할 수 있다. 

    ① 세대원의 근무상 형편 등으로 세대원 모두 다른 지역으로 이전하는 경우

    ② 상속으로 취득한 주택으로 세대원 모두 이전하는 경우

    ③ 세대원 모두 해외로 이주(2년 이상 해외에 체류 포함)하는 경우

    ④ 1세대 1주택자로서 소유기간 10년, 거주기간 5년을 충족하는 경우

    ⑤ 그 밖에 불가피한 사정으로 양도하는 경우


    8661a21505cfcb7e782fdf01747e9ef6_1653990524_0997.jpg
     

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