Questions and answers
Consecințe fiscale la donarea unui bun imobil
Ce obligații fiscale vor apărea la persoana fizică ce nu desfășoară activitate de întreprinzător în rezultatul donării unui bun imobil ce nu i-a servit contribuabilului ca locuință de bază? În conformitate cu prevederile art. 20 lit. i) din CF, patrimoniul primit de către persoanele fizice cetățeni ai Republicii Moldova cu titlu de donație este o sursă de venit neimpozabilă pentru persoana care primește activul de capital. Prin urmare, persoana care face o donație se consideră că a vândut bunul donat la un preț ce reprezintă mărimea maximă din baza lui valoric...
Monitorul fiscal FISC.md Nr.37 2017
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
25 April /2017 09:49
Domeniu:
Legislație fiscală | Persoana fizică
Tags:
consecinte fiscale | bun imobil | Codul fiscal | persoana fizică
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