Individuals
Regimul fiscal aferent transmiterii în chirie a bunului mobil de către o persoană fizică care nu desfășoară activitate de întreprinzător unei alte persoane fizice
În conformitate cu art.1251 al Codului civil, prin contractul de locaţiune, o parte (locator) se obligă să dea celeilalte părţi (locatar) un bun determinat individual în folosinţă temporară sau în folosinţă şi posesiune temporară, iar aceasta se obligă să plătească chirie. În condițiile art. 459 din Codul civil, bunurile pot fi imobile şi mobile. Bun imobil se consideră terenul înregistrat în registrul bunurilor imobile sub număr cadastral distinct. Rămân bunuri imobile mater...
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The date of publishing:
20 August /2024 07:55
Catalogul tematic
Persoana fizică
Tags:
contract de locatiune | CET18 | venit impozabil | persoana fizică
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