Questions and answers
Despre creșterea de capital
Ce obligații fiscale apar la persoanele fizice în rezultatul înstrăinării unui teren, ținând cont de faptul că sunt doi deținători a proprietății? 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 form...
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The date of publishing:
06 June /2016 14:03
Domeniu:
Impozitul pe venit | Obligație fiscală
Tags:
creşterea de capital | persoana fizică | detinatorii de terenuri | sursă de venit | impozit pe venit | obligaţie fiscală
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