Questions and answers
Ce 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. Astfel, ținând cont de prevederile legislației menționate, comunicăm că nu apar careva obligații fiscale la persoana fizică care donează un bun imobil unei rude de gradul I, precum și între soți.
Monitorul fiscal FISC.md Nr.37 2017
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 April /2017 09:27
Domeniu:
Legislație fiscală | Obligație fiscală
Tags:
Codul fiscal | obligaţie fiscală | bun imobil | scopuri fiscale | contract de donații
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