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  • 1. (5.2.5) Cine sunt subiecţi ai impunerii cu impozitul pe bunurile imobiliare ?
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1. (5.2.5) Cine sunt subiecţi ai impunerii cu impozitul pe bunurile imobiliare ?

Subiecţi ai impunerii cu impozitul pe bunurile imobiliare / impozitul funciar sunt persoanele juridice şi persoanele fizice rezidenţi şi nerezidenţi ai Republicii Moldova:
  1. proprietarii bunurilor imobiliare de pe teritoriul Republicii Moldova;
  2. arendaşii care arendează un bun imobiliar agricol proprietate privată, dacă contractul de arendă nu prevede altfel;
  3. deţinătorii drepturilor patrimoniale (drepturilor de posesie, de gestiune şi/sau de folosinţă) asupra bunurilor imobiliare proprietate publică de pe teritoriul Republicii Moldova;
  4. arendaşii sau locatarii bunurilor imobiliare ale autorităţilor publice şi ale instituţiilor finanţate de la bugetele de toate nivelurile;
  5. locatarii bunurilor imobiliare – în cazul contractului de leasing financiar;
  6. arendaşii sau locatarii bunurilor imobiliare proprietate privată a nerezidenţilor Republicii Moldova, dacă contractul de arendă/locaţiune nu prevede altfel (art.277 alin.(1) din Codul fiscal).

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

22 May /2017 15:19

Catalogul tematic

Impozitul pe bunurile imobiliare | Administrare fiscală | Noutăți fiscale

Tags:

persoana fizică|proprietate privata|arenda|leasing

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