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    기타 연말정산_결혼세액공제 문의

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    작성자 메이플세무회계
    댓글 댓글 2건   조회Hit 70,751회   작성일Date 25-01-22 00:23

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    Q. 신설된 결혼세액공제가 2025년 초에 제출 예정인 2024년 연말정산분부터 적용이 가능한지 궁금합니다.

    A. 결혼세액공제의 경우 기획재정부에서 2024.7.25. 발표한 세법개정안에 포함되어 있으며 2024.12.10. 확정되었습니다. 2024~2026년 혼인신고분이 공제대상에 해당하는 것으로 이번 2024년 귀속 연말정산시 공제가 가능할 것으로 판단됩니다.
    아직 법령개정이 이루어 진 것은 아니므로 세부적인 사항(제출서류 등)을 알 수는 없으나 혼인일자를 알 수 있는 서류를 제출하시면 될 것으로 보여집니다.
    관련규정 : 조세특례제한법 (정부확정안, 2024.9.6)

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