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Regimul fiscal la despăgubirile de asigurare pentru automobilul avariat într-un accident rutier
Un cetăţean a primit despăgubiri de asigurare pentru automobilul avariat într-un accident rutier. Urmează de stabilit dacă această remunerare este o sursă de venit impozabilă sau neimpozabilă? Dar în cazul obţinerii despăgubirilor pentru imobilul asigurat în cazul incendiilor, inundaţiilor etc.? Potrivit prevederilor art. 20 lit. a) din CF, anuităţile sub formă de drepturi de asigurări sociale achitate din bugetul asigurărilor sociale de stat şi drepturi de asistenţă socială achitate din bugetul de stat, specificate de legislaţia în vigoare, inclusiv primite...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 January /2017 09:48
Domeniu:
Impozitul pe venit | Legislație fiscală
Tags:
regim fiscal | despagubiri | asigurare auto | Codul fiscal | impozit pe venit
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