Questions and answers
Restituirea TVA în cazul investițiilor capitale efectuate de locatar în reparația bunurilor
Se restituie TVA aferentă investițiilor capitale, în cazul în care are loc reparația capitală a imobilului luat în locațiune, în partea în care cheltuielile de reparație depășesc 15% de la valoarea locațiunii? În conformitate cu prevederile art.1011 alin.(11) din Codul fiscal (CF), prin derogare de la prevederile alin.(1), agenții economici care sunt înregistrați în calitate de plătitori de TVA şi care, începând cu 1 mai 2015, efectuează investiții (cheltuieli) capitale în clădiri de pro...
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The date of publishing:
22 November /2021 08:01
Domeniu:
T.V.A. | Administrare fiscală | Mijloace fixe | Legislație fiscală
Tags:
TVA | restituirea TVA | investiti capitale | mijloace fixe
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