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오피스텔 임대소득의 소득세 과세여부




【질의】
본인은 현재 남편 명의로 된 아파트에 남편과 같이 거주하고 있으며, 2009년 중에 오피스텔 1개 호실을 본인 명의로 취득하여 월 80만원에 임대하고 있습니다.

본인은 가정주부로 이외의 소득은 없으며, 남편은 근로소득자입니다.

상기와 같이 부부가 각각 아파트 1채와 오피스텔 1채를 보유하고 있는 경우, 오피스텔 임대소득에 대하여 소득세 및 부가가치세의 신고의무가 있는지 질문드립니다.

【답변】
오피스텔의 경우 임대 목적이 주거용인지 업무용인지의 여부에 따라 달라지므로 이하에서는 주택에 해당하는 경우와 상가에 해당하는 경우로 나누어 답변드리겠습니다.

① 주택에 해당하는 경우

1세대 1주택 비과세 규정 및 1세대 2주택 이상 중과 규정을 적용함에 있어 “주택”이라 함은 공부상 용도구분에 관계없이 사실상 상시 주거용으로 사용하는 건물을 말하는 것으로, 귀 오피스텔이 이에 해당하는지 여부는 당해 오피스텔의 내부구조ㆍ형태 및 사실상 사용하는 용도 등을 종합하여 사실판단할 사항인 바(재산-485, 2009. 10. 16.), 만약 상시 주거용(사업을 위한 주거용의 경우는 제외)으로 오피스텔을 임대하고 있는 경우라면 주택임대소득에 해당합니다(소득-704, 2009. 2. 23.).

다만, 이 경우 1개의 주택을 소유하는 자의 주택임대소득(고가주택의 임대소득은 제외)은 소득세가 비과세되나, 주택수를 계산함에 있어서 본인과 배우자가 각각 주택을 소유하는 경우에는 이를 합산하도록 하고 있습니다(소득세법 시행령 제8조의 2 제1항 및 제2항 제4호).

따라서, 귀 질의의 경우 남편이 아파트 1채를 소유하고 있으므로 2주택에 해당하여 오피스텔 임대소득에 대해서 부동산임대소득으로 2010년 5월 중에 종합소득과세표준 확정신고를 하셔야 할 것으로 판단됩니다(소득세법 제70조 제1항).

참고로, 2010년 1월 1일 이후 최초로 발생하는 소득분 부터는 부동산임대소득이 사업소득에 통합되어 사업소득으로 과세됩니다(소득세법 제18조 및 제19조 제1항 제12호).

한편, 부가가치세법상 주택임대용역은 면세되는 바(부가가치세법 제12조 제1항 제12호 및 동법 시행령 제34조 제1항), 상시 주거용(사업을 위한 주거용의 경우는 제외)으로 오피스텔을 임대하고 있는 경우에는 부가가치세법상 사업자등록, 세금계산서 교부, VAT 신고ㆍ납부 등의 의무는 발생하지 아니할 것으로 판단됩니다.

② 상가에 해당하는 경우

상가의 임대소득에 대해서는 비과세규정이 존재하지 않으므로 부동산임대소득(또는 사업소득)으로 소득세를 신고납부 하셔야 합니다.

또한, 부가가치세법상 상가임대의 경우 과세거래에 해당하여 사업자등록 및 세금계산서 교부, VAT 신고ㆍ납부 등의 의무를 이행하셔야 합니다.

다만, 신규로 사업을 시작하는 개인사업자가 사업을 시작한 날이 속하는 연도의 공급대가의 합계액을 12월로 환산한 금액이 4,800만원 미만이면서 간이과세배제기준에 해당하지 않는 개인사업자인 경우 간이과세자에 해당되어 세금계산서 교부의무가 없으며, 영수증을 교부하게 됩니다(부가가치세법 제25조 및 동법 시행령 제74조, 동법 제32조 및 동령 제79조의 2).

귀 질의의 경우 부동산임대업을 영위하는 개입사업자로서 간이과세배제기준에 해당하는지의 여부는 국세청장이 고시하는 간이과세배제기준 별표2 부동산임대업기준을 참고하시기 바랍니다(부가가치세법 시행규칙 제23조의 2 제3항 및 2009. 6. 3. 국세청고시 제2009-18호 간이과세배제기준).

DATE : 2010-05-18 21:14
[다음글] 직원에 판매인센티브 지급시 원천징수의무 여부 및 원천징수 시기
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