Questions and answers
Royalty sau prestare servicii?
Persoana fizică a redactat materiale didactice. Persoana juridică achiziționează dreptul de autor asupra acestor materiale didactice integral, se va considera ca royalty? Care sunt condiţiile de impozitare? În cazul procurării dreptului de autor asupra operei, potrivit art. 12 din Codul fiscal, plata pentru procurare nu se constată ca royalty. Totodată, redactarea unui material didactic reprezintă prestare de serviciu, și venitul obținut se va impozita conform prevederilor art. 88 alin. (5) din Codul fiscal.
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The date of publishing:
01 February /2018 13:51
Catalogul tematic
Administrare fiscală | Noutăți | Royalty
Tags:
royalty | drept de autor | servicii | Cod fiscal
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