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Donația mijloacelor bănești între persoanele fizice, în întrebări și răspunsuri
Aspecte civile Potrivit art.1198 alin.(1) din Codul civil, prin donație se subînțelege că o parte (donator) se obligă să mărească din contul patrimoniului său, cu titlu gratuit, patrimoniul celeilalte părţi (donatar). Aspecte fiscale Conform art. 21 alin. (4) din Codul fiscal, persoana fizică care nu desfăşoară activitate de întreprinzător se consideră drept persoană care a obţinut venit în mărimea sumei mijloacelor băneşti donate, în partea în care suma totală depăşeşte venitul pe parcursul perioadei fisc...
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The date of publishing:
13 November /2023 08:01
Domeniu:
CET18 | Impozitul pe venit | Persoana fizică
Tags:
donatie | persoana fizică
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