Questions and answers
Locuința de bază și reședința temporară
Va avea dreptul persoana fizică să beneficieze de facilitate la înstrăinarea locuinței de bază, dacă aceasta dorește să vândă unul din cele două apartamente ce le are în proprietate și în care a locuit mai mult de trei ani? Conform art. 20 lit. y)3 din Codul fiscal (CF) , veniturile obţinute de persoanele fizice rezidente (cetăţeni ai Republicii Moldova şi apatrizi) de la înstrăinarea locuinţei de bază reprezintă sursă de venit neimpozabilă. De asemenea, potrivit art. 40 alin. (6) din CF, creşterea sau pierderea de capi...
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The date of publishing:
20 November /2023 14:22
Domeniu:
Noutăți | Impozitul pe venit
Tags:
locuinta de baza | resedinta | înstrăinare | monitorul.fisc.md
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