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问题
夫妻之间房产赠与是否要交税?
释义
法律分析:
夫妻双方在赠与房产时,是不需要交税的。法律明确规定了,夫妻关系存续期间,房屋、土地所有权原归夫妻一方所有,在变更为夫妻双方或另一方共有时,或者房屋、土地所有权原归双方所有,在变更为一方所有时,或房屋、土地权属原归双方所有,且双方约定,或变更权属份额的,免征契税。
法律依据:
《财政部、国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》 第一条 房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹,对当事双方不征收个人所得税。
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更新时间:2026/6/28 1:45:02