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    기타 상속세 신고기한까지 배우자상속재산분할이 이루어지지 않은 경우 상속세 신고방법

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    댓글 댓글 3건   조회Hit 154,982회   작성일Date 24-10-20 23:58

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    Q. 상증세법상 배우자상속공제는 상속세과세표준신고기한의 다음날부터 9개월이 되는 날(이하 “배우자상속재산분할기한”)까지 배우자의 상속재산을 분할한 경우에 적용하며, 이 경우 상속인은 상속재산의 분할사실을 배우자상속재산분할기한까지 납세지 관할세무서장에게 신고하여야 한다고 되어 있는데요. (상증세법 제19조 제2항)
    이 경우 상속세 신고기한까지 배우자상속재산분할이 이루어지지 않았다면, 상속세 신고납부는 어떻게 이루어지는 것인지 궁금합니다. 우선 분할되지 않았지만 배우자공제 5억원을 공제 후 상속세를 신고납부하고 추후 경정청구 또는 수정신고를 하는 것인지, 아니면 상속세 신고납부를 유예해주고 배우자상속재산분할이 완료되면 상속세를 신고납부하는 것인지요?

    A. 상속세 신고기한까지 재산분할이 이루어지지 않은 경우 법정상속지분에 따라 상속이 이루어진 것으로 간주하여 신고해야 합니다. 그 이후 상속재산분할이 이루어진 경우 그에 따라 경정청구 또는 수정신고를 하는 것입니다.(가산세 면제)
    관련규정 : 상속세 및 증여세법 제19조[배우자 상속공제], 제67조[상속세 과세표준신고]
    8a461c28f298e064e55760a5e9c57106_1729436330_1772.jpg
     

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