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  • Абонементы в спортзал для работников. Налоговый режим
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iconАбонементы в спортзал для работников. Налоговый режим

Работодатель предоставляет своим сотрудникам абонементы в спортзал. Квалифицируются ли данные выплаты как облагаемые налогом льготы? Разрешается ли их вычет в налоговых целях?   В соответствии со ст. 19 лит. a) Налогового кодекса (НК), выплаты, осуществляемые работодателем в целях возмещения личных расходов работника, относятся к облагаемым налогом льготам, предоставляемым работодателем.

Daniela Gulea

Daniela Gulea

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 February /2022 08:00

Catalogul tematic

Legislație fiscală | Administrare fiscală

Tags:

Льготы | работодатель | Работник | расходы | вычет расходов | абонемент | спортзал

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