Questions and answers
Care este regimul fiscal pentru persoana juridică care efectuează donație persoanei fizice a unui bun (mijloc fix/activ de capital)?
În conformitate cu prevederile art. 42 alin. (1) din CF, persoana care face o donație se consideră că a vîndut bunul donat la un preț ce reprezintă mărimea maximă din baza lui valorică ajustată sau prețul lui de piață la momentul donării. Calcularea bazei valorice ajustate a proprietății la momentul donației se efectuează ținînd cont de prevederile art. 26 și conform art. 38 alin. (1) și (2), separat pe fiecare obiect donat. Astfel, persoana juridică care face o donație persoanei fizice a unui bun în scopuri fiscale va constata venit. Venitul în scopuri fiscal...
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
02 July /2015 10:14
Domeniu:
Persoana fizică | Persoană juridică
Tags:
regim fiscal | persoana juridica | donatie | persoana fizică
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