请教高人投资房CGT的问题

z3016913

讨教：

请问假设我买了一个房41万, 自住半年后转为投资房放租，出租2年后卖出45万。在此期间，本人没有再购买任何其他自住或投资房（寄宿在亲戚处）。这样的情况需要申报CGT吗？

谢谢指教

z3016913

补充一下：

在持有次房产期间年底报税时，一共提交了2000元的loss，用来压低年收入了(年度taxable income 从6万降到52000)。

z3016913

对不起,是(年度taxable income 从6万降到58000)

冬菇茶

我认为要. 需要自主满2 年才可以考虑免CGT.

leo727

cgt is a very complex issue

generally, your main resident is exempt from cgt if you treat it as you main resident, even if you move out and never treat other property as main resident.

the problem worry me here is, during the period you absent from you main resident, you rent out your main resident, and you claim interest expense on the mortgage of it within you personal tax return. look like the  “Home first used to produce income rule” can apply, you must work out your capital gain or capital loss using the market value of the dwelling at the time you first used it to produce income.

at same time, "six years rule" also can apply, which means you can absent from your main resident for upto 6 years after you cease living in it, under this circumstance, your main resident is still exempt from CGT,

all in all, i tend to think "six year rule" apllied, and you dont need to pay cgt when you dispose your main resident

z3016913

谢谢回应,我也是不很了这个6年rule和6年间是否有投资房退税之间到底是什么关系？

现在的关键问题是： 如果说即使在这6年间你只有一处房产，但只要你有用它申办了net loss并用来压低了taxable income，你都必须在卖出时交capital gain tax <-<- 按照这个理解，那设不设这个six years rule不是没什么意义？（反正你只要按投资房办了退税就必须交CGT，6不6年又如何？）

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cgt is a very complex issue

generally,............

all in all, i tend to think "six year rule" apllied, and you dont need to pay cgt when you dispose your main resident