양도소득세 주택의 부속토지만을 소유하고 있는 경우 재산세 vs 종합부동산세 과세대상 여부
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종합부동산세 납세의무자는 재산세 납세의무자를 그대로 준용하고 있다. 따라서 주택 부속토지만을 소유하고 있는 경우 종합부동산세가 과세되는지 여부는 재산세가 어떻게 과세되고 있는지를 살펴보면 알 수 있다.
재산세에서는 주택의 범위를 장기간 독립된 주거생활을 할 수 있는 구조로 된 건축물 또는 그 부속토지로 정의하고 있다. 따라서 주택의 부속토지만을 소유하고 있는 경우에도 주택을 보유하고 있는 것으로 간주되어 주택분 재산세가 과세된다.
결국 주택의 부속토지만을 소유하고 있는 경우 재산세가 주택분 재산세로 과세되고 있기 때문에 종합부동산세도 주택분 종합부동산세로 과세된다. 따라서 주택 부속토지만을 소유하고 있는 경우에는 개별주택가격을 건물분과 토지분으로 안분하여 토지분에 해당하는 개별주택가격이 과세기준금액(6억원)을 초과할 경우에는 납부할 종합부동산세가 발생한다.
주택 부속토지만을 소유하고 있는 경우 재산세 vs 종합부동산세
주택 부속토지만 소유한 경우 |
재산세 |
종합부동산세 |
주택분으로 과세 |
주택분으로 과세 |
- 이전글재산세에 따라 붙는 부가세(sur-tax) 22.06.02
- 다음글주거용오피스텔에 대한 재산세와 종합부동산세 22.06.02
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