Questions and answers
Are dreptul soția tutorelui legal să beneficieze de scutirea pentru persoana întreținută care se află sub tutela soțului?
Potrivit art.35 alin.(2) lit.a) din Codul fiscal, persoană întreținută se consideră persoana care este un ascendent sau descendent al contribuabilului sau al soţiei (soţului) contribuabilului (părinţii sau copiii, inclusiv înfietorii şi înfiaţii) și/sau persoană cu dizabilităţi severe şi accentuate, persoană cu dizabilităţi în urma unei afecţiuni congenitale sau din copilărie - rudă de gradul doi în linie colaterală. Totodată, potrivit alin.(3) din articolul menționat, curatorul minorilor în vârstă de la 14 p...
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The date of publishing:
19 October /2023 08:01
Domeniu:
Scutiri personale
Tags:
tutela | scutire personala
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