Fiscal practice
Regimul fiscal al donațiilor efectuate de către persoanele juridice. Donația activelor circulante
Potrivit pct.19 și 20 din Anexa nr.1 la HG nr.693/2018, donaţia se poate efectua sub forma transmiterii mijloacelor fixe și altor active circulante (producţie finită, materiale, mărfuri, etc.). Pentru activele materiale circulante, venitul rezultat din efectuarea donaţiilor şi supus impozitării se determină ca diferenţă dintre preţul de piaţă al acestor active şi cheltuielile suportate legate de procurarea sau producerea acestora. Venitul obţinut din donarea activelor circulante se reflectă în rândul 0207 din Anexa 1D la D...
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The date of publishing:
14 September /2023 08:01
Domeniu:
Persoană juridică
Tags:
regim fiscal | donatii | persoan juridica
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