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  • BGPF
  • 29.1.2.22 Se consideră surse de venit impozabile veniturile persoanelor fizice rezidente obținute sub formă de creștere de capital sau dobânzi aferente valorilor mobiliare de stat și/sau aferente obligațiunilor emise de autoritățile administrației publice locale?
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29.1.2.22 Se consideră surse de venit impozabile veniturile persoanelor fizice rezidente obținute sub formă de creștere de capital sau dobânzi aferente valorilor mobiliare de stat și/sau aferente obligațiunilor emise de autoritățile administrației publice locale?


BGPF

29.1.2.22 Se consideră surse de venit impozabile veniturile persoanelor fizice rezidente obținute sub formă de creștere de capital sau dobânzi aferente valorilor mobiliare de stat și/sau aferente obligațiunilor emise de autoritățile administrației publice locale?

În conformitate cu art.20 lit. z20) din Codul fiscal, veniturile persoanelor fizice rezidente obținute sub formă de creștere de capital sau dobânzi aferente valorilor mobiliare de stat și/sau aferente obligațiunilor emise de autoritățile administrației publice locale, se consideră surse de venit neimpozabile.

 

Ordinul SFS nr. 29 din 29-01-2025

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Data publicarii:

10 February /2025 10:00

Catalogul tematic

Impozitul pe venit|Persoana fizică|Persoană juridică

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