【年末調整】住宅ローン減税のニュース

住宅ローン減税で先日ニュース(住宅ローン控除で減税しすぎ)が出ていましたね。

年末調整の時期なのもあり、びくり!としましたが、

住宅ローン控除を受けるときに必要な初年度の確定申告時に、そもそも住宅ローン減税を受けられない人だったり、申告してきた金額が誤っていて是正すべきであった人に対して、税務署側がその点気づかず、申告された金額で処理したために誤った税金計算となってしまった→控除を多くしすぎた、ということのようです。

住宅ローン減税に関する今回の修正&追加納税について、対象となるのは基本的に

・住宅ローン取得時に贈与を受けた人で、

かつ

・その贈与を税制の特例を使って贈与税を非課税にした人

です。他にもいくつか是正すべき人の種類がいるようですが、最も多い誤りが上記のパターンだそうです。

住宅ローン減税は、個人が1年目の確定申告で提出した情報をもとに、2年目以降は年末調整で使うよう、「住宅借入金等特別控除申告書」というのが税務署からもらえるのですが、そもそも1年目で数字が間違っていた場合には年末調整で使うこの資料も訂正が入る可能性が高いです。そうすると遡って何年分かの所得税の申告修正ということになりそうです。

通常年末調整の修正というのは該当年の翌年1月31日までしか会社での修正義務はないはずなので、今回のケースは過去に遡って修正する場合でも、個人⇔税務署のやりとりとなると思っているのですが、企業側で修正をせよとなる可能性もあるのではと懸念しています。

住宅ローン減税とは別の話ではありますが、マイナンバーの成果か、税務署は年末調整でのミスも指摘してくる傾向があります。過去私が見た例では、

「平成XX年のXXXX氏の扶養控除の範囲が誤っていると思われますので、平成XX年の年末調整を修正し、算出した未納付額を納付してください」

という税務署から企業への通知がありました。扶養控除となる範囲を超えたアルバイト代を稼いだお子さんを扶養に入れていたところ、税務署側でこれは違う、と指摘されたものです。

所得税の徴収&納税義務が会社側にあるためということで会社側で対応しますが、年末調整は基本的に従業員の主張をもとに処理しているのですから・・・特に扶養の範囲というのは確認するになかなか難しいものがあります。
扶養の範囲については従業員側がきちんと源泉徴収票などで扶養者の所得を確認してもらうよう伝えていきたいですね。

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