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    종합소득세 기존 주택임차자금을 이사 후 새로운 임대인에게 지급시 소득공제 여부

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    댓글 댓글 1건   조회Hit 185,255회   작성일Date 21-02-21 10:53

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    Q.본인은 A주택(전세대출)에서 살다가 B주택으로 이사하게 되어, 당초 주택임대인으로부터 주택임차자금을 받아 B주택의 임대인에게 전세대출금을 송금하였습니다. 이러한 경우 주택임차차입금 원리금상환공제가 적용이 가능한 것인지 궁금합니다.
    A.질의하신 경우에 아래 사례와 같이 당초 대출기관으로부터 차입한 주택임차자금으로 거주하다가, 그 이후 다른 주택으로 이사하는 때에 당초 주택임대인으로부터 주택임차자금을 받아 다른 주택임대인에게 지급하는 경우 안타깝지만 주택임차차입금 원리금상환공제 적용을 받을 수 없습니다.
    * 소득, 원천세과-463, 2011. 07. 29.
    당초 대출기관으로부터 차입한 주택임차자금으로 거주하다가, 그 이후 다른 주택으로 이사하는 때에 당초 주택임대인으로부터 주택임차자금을 받아 다른 주택임대인에게 지급하는 경우 주택임차차입금 원리금상환공제 적용 안됨
    관련규정 : 소득세법 제52조[특별공제]
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