Case studies
Deducerea cheltuielilor suportate pentru reparația bunului luat în locațiune
SRL ”Alfa” a suportat cheltuieli pentru reparația unui bun imobil (oficiu) luat în locațiune pe un termen de un an (12 luni). Se vor permite spre deducere în scopuri fiscale cheltuielile menționate? În conformitate cu prevederile art. 261 alin. (11) din Codul fiscal, cheltuielile aferente reparației curente și capitale a mijloacelor fixe ce nu corespund prevederilor alin. (2) al aceluiași articol se permit spre deducere în limita a 15% din suma calculată a locațiunii, arendei, leasingului operați...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 July /2024 08:00
Catalogul tematic
Impozitul pe bunurile imobiliare | Administrare fiscală | Noutăți fiscale
Tags:
administare fiscala | contract de locatiune | reparație | deducerea cheltuielilor
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