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    기타 사회보험료 세액공제 이월에 대한 질의

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 11,439회   작성일Date 24-08-06 19:58

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    Q. A대표자는 B회사(개인사업자)를 운영하면서 2017, 2018, 2019년도 사회보험료 세액공제를 받고 대략 300만원정도가 이월되었습니다. 2020, 2021, 2022년도는 결손이었고 납부할 세금이 없어서 이월된 세액공제도 받을 필요가 없었습니다. 사회보험료 세액공제는 2019년도부터 300만원 정도 이월되어 있는데 B회사(개인사업자)는 2022.07.31에 폐업하였습니다.
    그 후, A대표자는 2023년도부터 C회사(개인사업자)의 공동대표로 들어가게 되면서 소득이 발생하게 되는데, 폐업한 B회사에서 받았던 사회보험료 세액공제 이월액 300만원을 계속 이어서 반영해도 되는 것인지 궁금합니다 (C회사는 현재 사회보험료 세액공제를 받고 있지 않습니다.).

    A. 사업소득이 있는 자가 당해 사업을 폐업하고 다른 사업을 영위하는 경우 종전사업에서 발생한 이월결손금은 새로운 사업장의 사업소득금액에서 공제할 수 있도록 하고 있습니다. 세액공제 또한 마찬가지로 이월된 금액을 공제받을 수 있을 것으로 판단됩니다.
    관련규정 : 조세특례제한법 제30조의4[중소기업 사회보험료 세액공제]

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