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夫妻互送房子暴增！跟「一生一次」大減稅有關
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記者蔡佩蓉／台北報導
賣房土增稅最大省稅「絕技」就是使用「一生一次」，這也讓夫妻互贈房產逐年飆高。根據內政部統計資料顯示，贈與登記之中的「夫妻贈與」已連續五年維持29％比例，等於每10件贈與登記中，就有將近3件屬於夫妻間的贈與。
統計資料顯示，夫妻間贈與在2013至2014年間佔比為24％，2016年跳升到29％，且連續五年維持在29％左右，夫妻間贈與近五年多維持在每年1.2至1.3萬棟，反觀一般贈與的波動幅度較大，從2014、2015每年4萬餘棟，到房地合一上路後剩下每年約3萬棟左右。
信義房屋不動產企研室專案經理曾敬德表示，夫妻間贈與常見狀況就是為了節省出售時的土增稅，若是屋主已使用過「一生一次」的土增稅自用住宅優惠稅率，但配偶並未使用過，且該次交易的土增稅金額較大，就可能將不動產贈與給配偶後出售，利用配偶的土增稅自用住宅優惠稅率10％節稅。
相較夫妻贈與有「一生一次」節稅誘因，一般贈與在房地合一上路後，透過不動產節稅功能大不如前，甚至可能出現「獲贈後轉賣有可觀的房地合一稅」疑慮，因此房地合一上路之後，一般贈與的數量從4萬棟下降到3萬棟，有明顯減少趨勢。
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