Questions and answers
Ce obligații fiscale apar în cazul în care persoana fizică face schimb de terenuri agricole de aceeași valoare?
În conformitate cu prevederile art. 37 alin. (2) lit. d) din CF, terenurile se consideră activ de capital. Totodată, creșterea de capital definită la art. 37 alin. (7) din CF, reprezintă sursă de venit impozabilă care se include în venitul brut, potrivit prevederilor art. 18 lit. e) din CF. Conform prevederile art. 37 alin. (5) din CF, mărimea creșterii 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. Ast...
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The date of publishing:
07 December /2015 11:19
Domeniu:
Persoana fizică | Obligație fiscală
Tags:
obligaţie fiscală | persoana fizică | terenuri agricole
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