Case studies
TVA în cazul sublocațiunii locuinței
Compania ,,X” transmite în sublocațiune un imobil cu destinație locativă pe o perioadă de 2 luni unui agent economic, în scopul cazării temporare a angajatului acesteia. Precizăm, compania ,,X” nu desfășoară activități în domeniul prestării serviciilor de cazare. Astfel, care este regimul TVA în cazul sublocațiunii locuințelor/apartamentelor? Potrivit art. 103 alin. (1) pct. 1) din Codul fiscal, se scutesc de TVA fără drept de deducere locuinţa, pământul, locaţiunea locuinţei şi arenda pământului, dr...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 September /2023 08:01
Domeniu:
T.V.A.
Tags:
sublocatiune | T.V.A
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