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    기타 상업용 오피스텔 취득 후 주거용 오피스텔 전환

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 45,586회   작성일Date 23-11-24 10:41

    본문

    Q 본인은 조정대상지역 상업용 오피스텔을 취득하여 취득세 4.6%를 납부하였습니다. 주거용으로 운영하는 것이 옳다고 판단되어 사업자등록증을 주택임대업으로 정정하였습니다. 이 경우 주거용 취득세(8.2%)와 차액을 납부해야 하는 것인지 궁금합니다. 참고로 본인은 현재 주거용 주택을 보유하고 있는 상태입니다.

    A. 조합원입주권, 주택분양권은 취득세 과세대상은 아니고 주거용 오피스텔은 유상거래 다주택 등 중과대상이 아니지만, 이를 보유하고 있는 경우 세대별 소유 주택 수에 가산됩니다. 주거용 오피스텔은 유상거래 다주택 등 중과대상이 아니므로 추가로 납부할 필요가 없습니다.
    관련규정 : 지방세법 제13조의2[법인의 주택 취득 등 중과]

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