소득세법 시행령
Article 108-3 (Deduction of Interest Expenses on Reverse Mortgage Annuity)
제108조의3 주택담보노후연금이자비용공제
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제51조의4제1항에서 "대통령령으로 정하는 요건에 해당하는 주택담보노후연금"이란 다음 각 호의 요건을 모두 갖춘 연금을 말한다. <개정 2009.4.21, 2010.2.18, 2013.2.15, 2024.2.29>
1. 「한국주택금융공사법」 제2조제8호의2에 따른 주택담보노후연금보증을 받아 지급받거나 같은 법 제2조제11호에 따른 금융기관의 주택담보노후연금일 것
2. 삭제<2009.4.21>
3. 주택담보노후연금 가입 당시 담보권의 설정대상이 되는 법 제99조제1항에 따른 주택(연금소득이 있는 거주자의 배우자 명의의 주택을 포함한다)의 기준시가가 12억원 이하일 것
In 「the Act」 Article 51-4 paragraph 1, "reverse mortgage annuity that meets the requirements prescribed by Presidential Decree" means an annuity that satisfies all of the following requirements. <Amended by 2009.4.21, 2010.2.18, 2013.2.15, 2024.2.29> 1. It shall be a reverse mortgage annuity received through guarantee of reverse mortgage annuity under 「the Korea Housing Finance Corporation Act」 Article 2 Item 8-2, or a reverse mortgage annuity from a financial institution under the same Act Article 2 Item 11. 2. Deleted <2009.4.21> 3. The standard market price of a house under 「the Act」 Article 99 paragraph 1 (including a house in the name of the spouse of the resident receiving annuity income) that is subject to the establishment of a security interest at the time of joining the reverse mortgage annuity shall be 1.2 billion won or less.
주택담보노후연금을 지급받은 경우 그 지급받은 연금에 대하여 발생한 이자상당액은 해당 주택담보노후연금을 지급한 금융회사 등 또는 「한국주택금융공사법」에 따른 한국주택금융공사가 발급한 재정경제부령으로 정하는 주택담보노후연금이자비용증명서에 적힌 금액으로 한다. <개정 2008.2.29, 2010.2.18, 2025.12.30>
In the case of receiving a reverse mortgage annuity, the interest equivalent amount accrued on the annuity received shall be the amount stated in the certificate of interest expenses on reverse mortgage annuity prescribed by the Ministry of Economy and Finance, issued by the financial company etc. that paid the reverse mortgage annuity or the Korea Housing Finance Corporation under 「the Korea Housing Finance Corporation Act」. <Amended by 2008.2.29, 2010.2.18, 2025.12.30>
법 제51조의4에 따른 주택담보노후연금이자비용공제를 받으려는 자는 과세표준확정신고서에 제2항에 따른 주택담보노후연금이자비용증명서를 첨부하여 납세지관할세무서장에게 제출하여야 한다.
A person who intends to receive the deduction of interest expenses on reverse mortgage annuity under 「the Act」 Article 51-4 shall submit a tax base confirmation return form, along with the certificate of interest expenses on reverse mortgage annuity under paragraph 2, to the head of the tax office having jurisdiction over the place of tax payment.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.