2.11 전세대책 발표로 도시형 생활주택 임대사업자 요건 대폭 완화

2.11 전세대책 발표로 도시형 생활주택 임대사업자 요건 대폭 완화 지난 2월 11일 국토해양부 등에서 전세대책을 발표, 수익형부동산인 도시형생활주택 임대사업자 요건을 대폭 완화하였다   - 서울 임대주택 사업자 요건 완화 기존 : 5호이상, 10년 이상 임대시 각종 세금완화 변경 : 3호이상, 5년 이상 임대시 각종 세금완화   - 주택임대사업자 세금완화 내용 ① 취등록세 : 100% 면제 ② 재산세 : 100% 면제 ③ 양도소득세 : 중과세 적용 배제. 일반세율 적용 ④ 종합부동산세 : 합산배제   <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.42pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 196.48pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=5> <매입임대주택 세제지원 대상></TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.32pt; BORDER-BOTTOM: medium none; HEIGHT: 14.98pt" vAlign=top>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 2.55pt double; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #e8eb5e 0.25pt solid; HEIGHT: 29.96pt" vAlign=top rowSpan=2> 구분</TD> <TD style="BORDER-RIGHT: #000000 0.25pt solid; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 78.21pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=2> 호수</TD> <TD style="BORDER-RIGHT: #000000 0.25pt solid; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 78.21pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=2> 기간</TD> <TD style="BORDER-RIGHT: #000000 0.25pt solid; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 78.21pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=2> 면적</TD> <TD style="BORDER-RIGHT: #000000 0.25pt solid; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 78.85pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=2> 취득가액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 78.11pt; BORDER-BOTTOM: #000000 1.7pt solid; HEIGHT: 14.98pt" vAlign=top colSpan=2> 지역</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 현행</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 개선</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 현행</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 개선</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 현행</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 개선</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 40.06pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 현행</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 개선</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 현행</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.32pt; BORDER-BOTTOM: #000000 2.55pt double; HEIGHT: 14.98pt" vAlign=top> 개선</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 2.55pt double; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.12pt" vAlign=top> 서울</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.12pt" vAlign=top> 5호</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 122.04pt" vAlign=top rowSpan=2> 3호</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.12pt" vAlign=top> 10년</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 175.14pt" vAlign=top rowSpan=3> 5년</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.12pt" vAlign=top> 85㎡ 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 175.14pt" vAlign=top rowSpan=3> 149㎡ 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 40.06pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.12pt" vAlign=top> 3억원 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 122.04pt" vAlign=top rowSpan=2> 6억원 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 122.04pt" vAlign=top rowSpan=2> (양도세) 동일 시·군 (종부세) 동일 시·도</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: #000000 0.56pt solid; WIDTH: 39.32pt; BORDER-BOTTOM: #000000 0.25pt solid; HEIGHT: 122.04pt" vAlign=top rowSpan=2> 수도권내</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 2.55pt double; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 68.92pt" vAlign=top> 경기 인천</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 68.92pt" vAlign=top> 3호</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 68.92pt" vAlign=top> 7년</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 68.92pt" vAlign=top> 85㎡ 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 40.06pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 68.92pt" vAlign=top> 6억원 이하</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 2.55pt double; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 지방</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 1호</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.42pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 좌동</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 7년</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 149㎡ 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 40.06pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 3억원 이하</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 좌동</TD> <TD style="BORDER-RIGHT: #000000 0.56pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 38.79pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 지역 제한없음</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 39.32pt; BORDER-BOTTOM: #000000 0.56pt solid; HEIGHT: 53.1pt" vAlign=top> 좌 동</TD></TR></TBODY></TABLE>