不動産売却をしたときに受けられる税金の控除

通常、土地や建物などの不動産売却を行なった場合、売却によって得られた譲渡益に対しては所得税や住民税が課税されることになります。ただし、不動産売却を行なった際の売却益のすべてが課税の対象となるわけではなく、不動産を取得する際に掛かった費用を差し引くことが認められているため、売却益よりも不動産の取得に要した金額が多い場合には課税の対象とはなりません。
しかし、不動産売却によってその取得費用よりも売却益のほうが多い場合には所得税や住民税が課税されることになります。この場合にも特定の条件を満たしているような場合には、その条件に応じた税金の控除を受けることが可能となっています。
特に住居として利用していた不動産を売却した場合には、居住用財産の3,000万円特別控除というものが受けられるため、通常の不動産の売却時よりも税金面でかなり有利となります。
上記の税金面での特例を受ける条件としては、売却する不動産が居住用の不動産であることが最低条件となっています。ただし、売却をする時点でその不動産に居住していない場合であっても、実際にその不動産に居住しなくなったその日から3年目の年末までに売却したときには税金面での特例を受けることが可能となっています。
ただし、居住用財産の3,000万円の特別な優遇措置を受けるにあたっては他の特例と重複していないことが求められます。また、不動産を売却する相手が親や子供、夫婦という場合には特例の対象とはならないという点に注意が必要となってきます。

不動産売却をしたときに受けられる税金の控除」への316件のフィードバック

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