讯问房产capital gain问题

lwlzqj314

状况是这样 父母赠予了一套房子 交完一切税后 当初变为我名下

1. 做为primary house 当前我再卖房 是否不必交CPT？

2. 如果未来不作为首住房卖。CPT怎么算？关涉到父母赠予 所以搞不懂。好比房子过户给我时是50万 我卖的时分60万 那CPT 是按10万差价来算仍是60万来算？

谢谢各位

yyok

自住不必交capital gain

百舸

谢谢

龙吟九天

I assumed that the property was received as a gift and not as part of a deceased estate.

If the property was transferred for no consideration at all from your parent to you, then the market value substitution rules should apply. Your property would be deemed to be acquired at the market value at the time of transfer.

If you then established the property as your main residence as soon as practicable after the dwelling was transferred to you and treated the property as your main residence for CGT purposes for the whole ownership period, you will get full CGT exemption on it when you decide to sell it in the future.

Otherwise, you won’t be able to get full main residence exemption even if you did not use the property for income producing purposes. However, you would be eligible for the general 50% CGT discount if the property has been held for more than 十二 months assuming you are a tax resident.

猪笑天

假如是父母的自住房作为遗产让子女承继，两年内发售不是能够免CGT？

judyb

Yes, you are correct, The Co妹妹issioner can also extend the 2 year period under some special circumstances.

Sqqdjatapq

谢谢回复 很具体 懂啦