Q.夫婦間のマイホームの贈与に何か特別な扱いがあるか?

A.婚姻期間20年以上の配偶者に居住用不動産又は居住用不動産の購入資金を贈与すれば、2,000万円の控除が受けられますが、この控除は同じ人からは一度しか受けられません。    この2,000万円控除を受けた同じ年に相続が発生しても、この資産を相続財産に加算する必要はありません。    配偶者控除の要件 ・ 婚姻期間20年以上 ・

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贈与財産が居住用不動産あるいはその購入資金 ・ 贈与を受けた人が贈与を受けた年の翌年の3月15日までに実際に居住し、以降も引き続き居住する見込みであること ・ これまでに同一の配偶者から当該特例を受けたことがないこと ・ 贈与税の申告書を提出すること

尾崎充
[公認会計士・税理士]