양도소득세 상생임대주택 관련 Q&A (10)
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Q10. 상생임대차계약을 체결하면서 전세에서 월세로 또는 월세에서 전세로 전환하는 경우 임대료 등 5% 이하 인상(*) 여부를 어떻게 판정하나요?(*) 월세뿐만 아니라 보증금 각각에 대해서 5% 이내 증액제한 가능
A10. 상생임대차계약의 임대료 등은 전월세 전환이 가능하며, 이 경우 민간임대주택법 제44조 제4항에 따른 산정율(전세<-->월세전환율)을 준용하여 판단합니다.
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