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  • Гражданин осуществляет инвестиции в улучшение земельного участка. Следует ли корректировать стоимостной базис?
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iconГражданин осуществляет инвестиции в улучшение земельного участка. Следует ли корректировать стоимостной базис?

Каким образом определяется стоимостной базис земельного участка - собственности гражданина, понесшего расходы, связанные с работами по его улучшению, а также благоустройству прилегающей территории? Возникает ли необходимость корректировать стоимостной базис с учетом суммы осуществленных инвестиций?

Daniela Gulea

Daniela Gulea

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

21 February /2022 10:00

Catalogul tematic

Impozitul pe venit | Persoana fizică | Legislație fiscală

Tags:

стоимостный базис|налоговый кодекс|прирост капитала|физические лица|подоходный налог|инвестиции

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