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  • Ce obligații fiscale apar la persoana fizică care donează un bun imobil unei rude de gradul I, precum și între soți?
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iconCe obligații fiscale apar la persoana fizică care donează un bun imobil unei rude de gradul I, precum și între soți?

În conformitate cu prevederile art. 40 alin. (5) din CF, creşterea sau pierderea de capital nu este recunoscută în scopuri fiscale în cazul încheierii unui contract de donații între rude de gradul I, precum şi între soți.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.37 2017

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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:

26 April /2017 09:27

Catalogul tematic

Obligație fiscală | Legislație fiscală

Tags:

Codul fiscal | obligaţie fiscală | bun imobil | scopuri fiscale | contract de donații

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