Fiscal practice
Victoria Belous: "Regimul fiscal al venitului obținut de la înstrăinarea imobilelor obținute de persoane fizice cetățeni prin donație"
Conform art. 42 Cod fiscal, persoana care face o donaţie se consideră că a vîndut bunul donat la un preţ ce reprezintă mărimea maximă din baza lui valorică ajustată sau preţul lui de piaţă la momentul donării. Calcularea bazei valorice ajustate a proprietăţii la momentul donaţiei se efectuează ţinînd cont de prevederile art. 26 şi conform art. 38 alin. (1) şi (2), separat pe fiecare obiect donat. Baza valorică a proprietăţii donate se consideră, pentru destinatar, mărimea determinată în conformitate cu alin. (1) art. 42 Cod fiscal. Astfel, persoana, care a vîndut în anul 20...
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 15:41
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
donatie
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