Questions and answers
Scutirea persoanelor cu dizabilităţi de impozitul imobiliar
Potrivit art.283 alin.(1) pct.h, ”persoanele invalide de gr.II care dețin locuința cu valoarea mai mică de 30000 lei sunt scutite de impozitul pe bunurile imobiliare”. În cazul în care persoana cu dizabilităţi lucrează și obține venit, poate beneficia de aceste facilități? Conform art. 283 alin. (2) din Codul fiscal, categoriile de persoane indicate la alin.(1) lit.h)–l) beneficiază de scutire de plata impozitului pe bunurile imobiliare pentru obiectele impunerii cu destinaţie locativă, unde acestea şi-au înregistrat domiciliul (în lipsa domiciliului − reşedinţ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 January /2018 08:48
Domeniu:
Administrare fiscală | Impozitul pe bunurile imobiliare | Legislație fiscală | Noutăți fiscale
Tags:
persoane cu dezabilitati | impozit | Cod fiscal | scutire
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