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    양도소득세 임대건물 철거 후 토지를 임대하는 경우 건물 잔존가액 및 철거비용의 필요경비 해당 여부

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 165,509회   작성일Date 23-06-30 10:43

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    Q. 본인은 사업자로 부동산임대업을 영위하고 있던 중 해당 건물이 노후되어 철거하고 나대지상태로 임대를 할 예정입니다. 이러한 경우 기존 건물의 잔존가액 및 철거비용을 임대사업에 대한 수익적지출로 보아 당해 경비로 처리하는 것인지 아니면 토지에 대한 자본적지출로 보아 향후 토지를 양도할 때 양도소득세 계산시 필요경비로 처리하는 것인지 궁금합니다.

    A. 부동산임대업을 영위하는 개인사업자가 토지 만을 사용할 목적으로 건축물이 있는 토지를 취득하여 그 건축물을 철거한 경우 철거한 건축물의 취득가액은 당해 토지에 대한 자본적 지출에 해당될 것으로 판단됩니다.

    ○ 서면인터넷방문상담1팀-1552, 2007.11.09.
    부동산임대업을 영위하는 개인사업자가 토지 만을 사용할 목적으로 건축물이 있는 토지를 취득하여 건축물을 철거한 경우 건축물의 취득가액과 철거비용은 토지의 자본적지출에 해당함.

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