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, even if the owner of a single sale right for one house sells the old house within three years from the acquisition date, the Enforcement Decree of the Income Tax Act is expected to be amended.

However, as it may not reach the start date of occupancy within 3 years after acquiring the pre-sale right, if the previous house is disposed of within a certain period after completion, the tax-exempt details will be reflected in the amendment to the Enforcement Decree.

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 the tax burden would be greatly increased by applying the transfer tax exaggeration even if it is not a speculative demand, if you try to change the so-called pre-sale house to move to a new house while you have an existing house.