Questions and answers
Ce trebuie de declarat la momentul vînzării unui apartament (a unui bun imobil)?
Exact la momentul vînzării (donării) imobilului nu se declară nimic. Termenul de depunere a Declarației CET expiră la 31 martie al anului următor anului în care a avut loc vînzarea (donația). În urma înstrăinării activului de capital (în cazul dat a apartamentului) se obţine creştere sau pierdere de capital. Conform art. 37 alin. (5) din Codul fiscal, mărimea creşterii de capital provenită din vînzare, schimb sau din altă formă de înstrăinare (scoatere din uz) a activelor de capital este egală cu excedentul sumei încasate, în raport cu baza valorică a acestor active. Ad...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
13 September /2013 12:39
Domeniu:
Impozitul pe venit | Persoana fizică | Creşterea de capital
Tags:
CET
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