I want to know before inheriting an empty house, measures to prevent it from being regarded as a specific empty house that requires a large amount of tax

When inheriting real estate, you may get a property that has already become a vacant house.However, in some cases, high taxes may be imposed, so you need to be careful.If the house is likely to become vacant, we recommend that parents discuss the future of the property with their families while they are still alive.

Flow up to general real estate inheritance

Determine the legal heir upon the death of the decedent.Then, the inheritance and property are investigated, and the inheritance property is either simply approved or limitedly approved, or the procedure for renunciation of inheritance is carried out.If you want to abandon the inheritance of the property, you must make a statement to the family court within three months from the day you learned about the start of the inheritance.If you inherit the property, you must complete the procedures for inheritance registration and pay the inheritance tax within 3 months.

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Be careful when inheriting a vacant house

If you live separately from your parents, you need to be especially careful about managing a home owned by your parents.This is because if you already own a home, inheriting it does not mean that you will move.In particular, if your parents own a detached house in the city center, there is a high probability that inheritance tax will be imposed, and there is a possibility that the tax will increase due to the vacant house.From January 27, the basic deduction for inheritance was revised.This is 1% less than the current rate, and it is believed that the number of taxable persons will increase in the future.Previously, the basic deduction was 4 million yen + 5,000 million yen x the number of legal heirs, but after the revision, it was changed to 1,000 million yen + 3,000 million yen x the number of legal heirs.For example, if there are two heirs, up to 600 million yen was tax-free before, but now 2 million yen is taxable.

In addition, if the house is determined to be vacant, special measures such as small residential areas cannot be used, and inheritance tax may increase.If you can't afford to move The current situation is that more and more people are being neglected even if taxes are high, or are struggling with being unable to pay their taxes.

What is a specific vacant house that poses a big risk to the owner?

If the inherited property is designated as a “specific vacant house, etc.”, you will not be able to receive preferential property tax treatment, so just owning it will be a big risk. According to the Act on Special Measures against Empty Houses, which came into force on May 2015, 5, "Specified vacant houses, etc. are those that, if left unattended, are in a state that is likely to pose a significant safety hazard, such as collapsing, or that is likely to be extremely harmful to hygiene. A vacant house, etc. that is deemed to be in a certain state, a state in which the landscape has been significantly damaged due to lack of proper management, or a state in which it is deemed inappropriate to leave the house unattended in order to conserve the surrounding living environment. ”.

Specifically, if the following conditions are met, the possibility of being designated as a specific vacant house increases.

1. If left as it is, it may collapse or become a serious safety hazard.

The building is tilted (there is uneven subsidence in the foundation).There are many large cracks and cracks in the foundation, and deformation or damage has occurred.Corroded or damaged columns, beams, braces, etc.

2. A state in which there is a risk of significant sanitary hazards if left unattended.

There is a high possibility that sprayed asbestos, etc. will be scattered and exposed, septic tanks are damaged and soiled, which interferes with the daily life of local residents, and garbage, etc. is left unattended, causing odors, pests, and pests, etc. state.

3. Severely damaged landscape due to lack of proper management

When a landscape plan has been drawn up according to the Landscape Law The shape of the building is significantly different from the landscape plan; the roof, outer walls, and windows are damaged or soiled, impairing the landscape; There is a large amount of garbage left on the premises.

4. Other situations where it is inappropriate to leave the property unattended in order to preserve the surrounding living environment.

Fixed asset tax may jump up to 6 times if it is considered as a specific vacant house.Until now, if the house was left, there was a special measure for property tax, so it was possible to make the property tax cheaper than clearing.However, the increase in vacant houses using this measure became a problem, and measures to remove them from the exception appeared in order to manage them appropriately.

If vacant houses are left unattended, problems such as crime, disasters, and damage to the scenery will occur.Due to the excessive increase in the number of vacant homes, it is difficult to say that it is okay to leave them unattended.If it is considered as a specific vacant house, the 6/1 exemption for small residential land and the 3/1 exemption for general residential land will no longer be applied.

When there are exceptions such as specific vacant houses

In many cases, what is considered to be a specific vacant house has a negative impact on the surrounding area.Therefore, it can be said that there is no fear of designation if you manage it properly and responsibly.

Exceptions are when there is a physical or mental reason to leave the house, the house is properly maintained, and the house is not being used as a residence for others.Even if for some reason it is not possible to move in, it will not be considered as a specific vacant house, etc., as long as it is properly managed and avoids the risk of collapse and hygiene problems.

With the aging society, there are an increasing number of cases where people have to inherit their parents' houses and leave them as they are.It is not good to leave it unattended and have problems, but if there is an unavoidable reason, it can be said that it is necessary to properly manage and take tax measures.The measures for vacant houses have just started and may change in the future, so if you are likely to inherit a house from your parents, you should keep in mind only tax measures.

If there are any broken parts, they will be repaired, and there will be no problem as long as they are managed so that they do not damage the scenery or cause danger.If there are reasons such as not being able to move immediately, there is a difference of opinion among the heirs regarding measures after that, or you want to keep the house where your parents lived, manage it appropriately and deal with it so that taxes do not rise. let's go

Related article:Taxes and Tax Savings When Giving Real Estate While Living

Summary

• If the inherited property is designated as a “specific vacant house, etc.”, you will not be able to receive preferential property tax treatment, so just owning it will be a big risk.
• If designated as a specific vacant house, etc., property tax will be 6 times the same as vacant land
• Exceptions to be excluded are: ``There is a physical or mental reason to leave the house'', ``The house is properly maintained and managed'', and ``The house is not used as a residence for others''.

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