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  • 5. (29.2.5.20) Urmează a fi reflectate în Declarația persoanei fizice cu privire la impozitul pe venit cu titlu de donaţie sau de moştenire?
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5. (29.2.5.20) Urmează a fi reflectate în Declarația persoanei fizice cu privire la impozitul pe venit cu titlu de donaţie sau de moştenire?

Conform prevederilor art. 20 lit. i) din Codul fiscal, patrimoniul primit de către persoanele fizice ale Republicii Moldova cu titlu de donaţie sau de moştenire reprezintă sursă de venit neimpozabilă. Astfel, ținînd cont de prevederile menționate, patrimoniul primit cu titlu de donație sau moștenire de către persoana fizică rezidentă, nu constituie obiect al impunerii cu impozitul pe venit, respectiv, nu apare obligația de a fi incluse în Declarația persoanei fizice cu privire la impozitul pe venit.

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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:

28 December /2018 12:51

Catalogul tematic

Impozitul pe venit | Dare de seamă fiscală | Persoana fizică | Administrare fiscală | Legislație fiscală

Tags:

donatie|Codul fiscal|persoana fizică

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