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    종합소득세 고시원의 주택임차차입금 원리금 상환액 공제 적용가능 여부

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    댓글 댓글 4건   조회Hit 115,960회   작성일Date 24-10-20 23:06

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    Q. 근로자의 연말정산시 고시원 월세액에 대해 세액공제가 가능한 것으로 알고 있습니다. 고시원(건축법, 다중생활시설, 준주택)의 주택임차차입금 원리금 상환금액에 대한 공제도 가능한지 궁금합니다.

    A. 주택임차차입금 원리금 상환액 공제는 주택 및 주거용 오피스텔이 공제대상으로서, 고시원은 공제대상에 해당하지 않을 것으로 판단됩니다. 참고로 주택법상 주택은 “단독주택(단독주택, 다중주택, 다가구주택)”과 “공동주택(아파트, 연립주택, 다세대주택)”을 말하며 “준주택”은 주택법상 주택의 범위에 포함되지 않습니다.
    관련규정 : 소득세법 제52조[특별소득공제]제4항
    * 소득세법 제52조 【특별소득공제】
    ④ 과세기간 종료일 현재 주택을 소유하지 아니한 대통령령으로 정하는 세대(이하 이 항 및 제5항에서 "세대"라 한다)의 세대주(세대주가 이 항, 제5항 및 「조세특례제한법」 제87조제2항에 따른 공제를 받지 아니하는 경우에는 세대의 구성원을 말하며, 대통령령으로 정하는 외국인을 포함한다)로서 근로소득이 있는 거주자가 대통령령으로 정하는 일정 규모 이하의 주택(주거에 사용하는 오피스텔과 주택 및 오피스텔에 딸린 토지를 포함하며, 그 딸린 토지가 건물이 정착된 면적에 지역별로 대통령령으로 정하는 배율을 곱하여 산정한 면적을 초과하는 경우 해당 주택 및 오피스텔은 제외한다)을 임차하기 위하여 대통령령으로 정하는 주택임차자금 차입금의 원리금 상환액을 지급하는 경우에는 그 금액의 100분의 40에 해당하는 금액을 해당 과세기간의 근로소득금액에서 공제한다. 그 공제하는 금액과 「조세특례제한법」 제87조제2항에 따른 금액의 합계액이 연 400만원을 초과하는 경우 그 초과하는 금액(이하 이 항에서 "한도초과금액"이라 한다)은 없는 것으로 한다.
    8a461c28f298e064e55760a5e9c57106_1729433213_1439.jpg
     

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