The person who aren't residents
Regimul de impozitare a venitului nerezidentului obținut din transmiterea în locațiune a proprietății imobiliare aflate pe teritoriul RM unei persoane fizice rezidente
Conform art.71 alin.(1) lit.k) din Codul fiscal, venituri ale nerezidenţilor obţinute din Republica Moldova, indiferent dacă sunt primite în Moldova sau în străinătate, se consideră veniturile din operaţiunile de leasing, din darea în arendă sau în subarendă, din locaţiunea, sublocaţiunea, superficia sau din uzufructul proprietăţii aflate pe teritoriul RM. Concomitent, art.74 alin.(1) stabilește că veniturile nerezidenţilor obţinute din Moldova de la persoanele, altele decât cele menţionate la ar...
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The date of publishing:
04 December /2023 08:02
Domeniu:
Nerezident | Impozitarea nerezidenţilor
Tags:
contract de locatiune
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