Case studies
Donațiile între rude. Unele aspecte
Pe parcursul anului 2023, persoana fizică cetățean al RM ”X” a donat un apartament în folosul persoanei ”Y” cu care se află în relație de concubinaj. Care sunt obligațiile fiscale privind impozitul pe venit pentru persoanele vizate? Codul civil defineşte contractul de donaţie drept unul prin care o parte, numită donator, măreşte din contul său, cu titlu gratuit, patrimoniul altei persoane, numită donatar. Altfel spus, donaţia este un contract solemn prin care donatorul, cu intenţie libe...
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The date of publishing:
20 October /2023 08:02
Catalogul tematic
Persoana fizică
Tags:
donatii
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