Even if the government temporarily holds the right to sell 1 house, it will also provide tax exemption from capital gains tax.

The Ministry of Strategy and Finance released a press release today (19th) and said, "The government plans to give temporary exceptions to the tax exemption for two houses for one homeowner who has a pre-sale right." Plan.”

The government plans to make a special provision for one homeowner who has a pre-sale right by referring to the special tax exemption for two temporary homes (Housing 1 + move-in right 1), which currently applies to one homeowner who has the right to move in.

According to the Enforcement Decree of the Current Income Tax Law, when a single homeowner acquires the right to move in to a member prior to the transfer of the house, within three years from the date of obtaining the member's right to move in, the previous house is subject to non-taxation as a first-generation house per household.

Therefore, it is observed that even in the case of the owner of a single sale right for one house, if the previous house is transferred within three years after moving into the pre-sale house, the revision of the Enforcement Decree of the Income Tax Act will be applied to the tax exemption.

Previously, the government and ruling party announced through the '12/16 countermeasures' that they would include the pre-sale right in the number of homes when calculating the transfer tax in the process of selling homes in the reconciled area, and proposed the revision of the Income Tax Law, which contains such information, to the National Assembly Planning and Finance Committee It was initiated by a representative, a member of the staff, a staff member.

In the current tax law, a person who owns one house and one sale right was considered to be one house, but it was decided to be considered as two houses in the future.

For this reason, there were concerns that if you purchase a pre-sale ticket to move to a new house while you have an existing house, and try to make a so-called'change', the tax burden will be greatly increased due to the transfer tax exemption, even if it is not a speculative demand.

(Photo = Yonhap News TV, Yonhap News)