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    종합소득세 분양권 관련 장기주택저당차입금 이자상환액 공제와 주택임차차입금 원리금상환액 공제의 중복공제 가능 여부

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    댓글 댓글 5건   조회Hit 170,242회   작성일Date 24-05-09 16:15

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    Q. 주택임차차입금 원리금 상환액 공제(소득세법 제52조 제4항)와 분양권의 중도금대출 관련 장기저당주택차입금 이자상환액 공제(동법 제52조 제5항 제4호)가 동일 과세연도에 중복공제가 되는지 궁금합니다. 상기 두 가지 소득공제는 무주택자를 요건으로 하고 있는데(장기저당주택차입금 이자상환액 공제는 분양권인 경우), 납세자는 과세기간 종료일 현재 해당 분양권 외에는 주택 또는 주택을 취득할 수 있는 권리를 보유하고 있지 않습니다. 주택법, 지방세법 등에서는 분양권을 주택으로 보는 경우도 있어 질의합니다.

    A. 주택임차차입금 원리금 상환액 공제는 해당 과세기간 종료일인 12. 31. 현재 무주택 세대에 해당하여야 합니다. 한편 주택자금 공제와 관련한 주택수 판단시 분양권은 주택수에 포함되지 않으므로, 분양권에 대한 중도금대출에 대하여 장기주택저당차입금 공제를 적용하더라도 분양권은 주택수에 포함되지 않는 것입니다.
    따라서 해당 과세기간 종료일 현재 무주택 세대에 해당하므로, 다른 요건 충족시 장기주택저당차입금 이자상환액 공제와 주택임차차입금 원리금상환액 공제에 대하여 중복공제가 가능할 것으로 판단됩니다.
    관련규정 : 소득세법 제52조[특별소득공제]

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