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    종합소득세 벤처투자조합 출자 등에 대한 소득공제 관련 문의

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    댓글 댓글 3건   조회Hit 112,024회   작성일Date 25-01-16 20:23

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    Q. 연말정산 소득공제를 위해 증권사에 벤처투자조합(수익증권)에 투자 후 공제시기의 변경 신청을 하지 못하였을 경우, 경정청구가 가능한지와 경정청구 방법 및 필요 서류를 알고 싶습니다. 참고로, 2022년에 벤처투자조합(수익증권)에 투자하였고 증권사에서는 2022년도 투자분을 이미 2022년도(2023년 1월)에 연말정산 간소화 자료로 이미 국세청에 제출한 상태라 소득공제시기 변경신청이 불가하다고 합니다 (※ 22년, 23년에 연말정산 시 소득공제 신청을 하지 않았습니다.).

    A. 「조세특례제한법」 제16조에 따른 ‘벤처투자조합 출자 등 소득공제’는 출자ㆍ투자일이 속하는 과세연도에 공제하는 것이 원칙이나, 투자자가 출자ㆍ투자 후 2년이 되는 과세연도까지 중 하나의 과세연도를 선택하여 공제시기를 변경할 수 있습니다. 공제시기를 변경하기 위해서는 출자ㆍ투자확인서 발급 시 투자조합관리자 등에게 소득공제시기 변경신청서를 제출하여, 공제시기가 변경된 출자ㆍ투자확인서를 발급받아야 합니다.
    따라서 귀하의 질의내용과 같이 ①투자일이 속하는 2022년 귀속 종합소득세 경정청구를 통하여 ‘벤처투자조합 출자 등 소득공제’를 적용하거나, ②투자한 벤처기업에 소득공제시기 변경신청서를 제출하고 투자확인서를 받아, 2024년 귀속 종합소득세 신고 시 공제를 적용하는 방법 중 선택적으로 신고할 수 있을 것으로 판단됩니다.
    관련규정 : 조세특례제한법 제16조[벤처투자조합 출자 등에 대한 소득공제]

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