Fiscal practice
Donația bunurilor imobile de către bunei nepoților: aspecte fiscale
În conformitate cu prevederile art. 40 alin. (4) din Codul fiscal, persoana care face o donație se consideră că a vândut bunul donat la un preț ce reprezintă mărimea maximă din baza lui valorică ajustată sau prețul lui de piață la momentul donării. Astfel, persoana fizică care face donație un bun, în scopuri fiscale va constata venit. Venitul în scopuri fiscale va fi evaluat la valoarea maximă din baza valorică ajustată a bunului donat sau prețul lui de piață la momentul donării. La determinarea obiectului impozabil cu impozitu...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 February /2021 08:00
Domeniu:
Impozitul pe venit | Noutăți
Tags:
donatii | bunel | nepot | imobil | monitorul.fisc.md
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