装修的钱不能算。

1031 不计算装修的钱。1031的钱就是卖旧房买新房的钱。

你这个旧房50万，贷款28万，到手12万。新房务必总值超过50万才能延税。

现在你的新房现金30万，里面12万是用到手现金买的。18万是另投的。

最后就是28万的贷款没有用到新房子里面去，你要为28万的增值税。

see https://www.accruit.com/blog/1031-exchanges-involving-construction-and-property-improvements-for-dummies/#:~:text=Most%20people%20know%20that%20IRS,like%2Dkind%E2%80%9D%20real%20estate.

 

Meeting the “Like-Kind” Requirement in Improvement Exchanges

Most people know that IRS Section 1031 involves trading “like-kind” real estate. However, once an Exchanger acquires the new property, any improvements made after the acquisition constitute payment for labor and materials, and those payments would not constitute receipt of “like-kind” real estate.

 

所有跟帖： 

• 谢柠檬！旧房没有贷款或重贷。 -IEbird- ♀ (0 bytes) () 08/29/2025 postreply 12:10:44

• 那么你要买两个房，一个房子现金30万，另一个房子至少20万现金，可以贷款到更多。 -柠檬椰子汁- ♂ (177 bytes) () 08/29/2025 postreply 12:36:57

• 谢谢明白了！ -IEbird- ♀ (0 bytes) () 08/29/2025 postreply 12:46:26