Questions and answers
Obligațiile fiscale în cazul donării bunului imobil
În anul 2020 persoana fizică X (bunica) a donat un apartament unui nepot al său, iar valoarea indicată în contractul de donație constituie 450 000 lei. Imobilul respectiv a fost privatizat în anul 1995 cu suma de 5000 lei conform documentului ce atestă privatizarea. Apar în cazul dat anumite obligații fiscale privind impozitul pe venit la persoana X? Potrivit lit. b) alin. (1) art. 39 din CF, proprietatea privată nefolosită în activitatea de întreprinzător (în cazul dat, apartamentul) reprezin...
Monitorul fiscal FISC.md nr. 3(66) 2021
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The date of publishing:
13 April /2021 08:07
Catalogul tematic
Legislație fiscală | Obligație fiscală
Tags:
donatie | bun imobil | obligaţie fiscală
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