양도소득세 원조합원과 승계조합원의 구분
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원조합원은 관리처분계획인가일 이전에 주택 등을 보유하고 있어 조합원의 자격을 원시적으로 부여받은 자를 의미하고,
승계조합원은 관리처분계획인가일 이후에 조합원입주권을 매매 등으로 취득하여 조합원의 자격을 승계받은 자를 의미한다.
구 분 |
원조합원 |
승계조합원 |
조합원지위 취득시점 |
관리처분인가일 이전 |
관리처분인가일 이후 |
조합원입주권 비과세 |
적용가능 |
적용불가 |
비과세 판정시 주택수 |
포함 |
포함 |
중과대상 판정시 주택수 |
포함 |
포함 |
신축주택 취득시기 |
기존주택 취득일 |
신축주택 사용승인일 |
신축주택 보유기간 |
종전주택 보유기간 + 공사기간 + 신축주택보유기간 |
신축주택 보유기간 |
- 이전글조합원입주권 전매제한과 예외 22.05.31
- 다음글조합원입주권에 대한 장기보유특별공제 22.05.30
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