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  • Politica bugetar-fiscală 2025
  • Determinarea locuinței de bază (Prevederi actuale și care vor intra în vigoare la 01.01.2025)
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Politica bugetar-fiscală 2025

iconDeterminarea locuinței de bază (Prevederi actuale și care vor intra în vigoare la 01.01.2025)

În conformitate cu art. 40 alin. (6) din Codul fiscal (în continuare – CF), creşterea sau pierderea de capital provenită din vânzare, schimb sau din altă formă de înstrăinare a locuinţei de bază nu este recunoscută în scopuri fiscale. 

Astfel, din partea contribuabililor parvin întrebări referitor la determinarea corectă a locuinței de bază, inclusiv cum se vor aplica modificările la acest capitol care au fost introduse prin Legea nr.214/2024 pentru modificarea unor acte normative (ce vizează politica bugetar-fiscală şi...

Valeria Sorocean

Valeria Sorocean

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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30 September /2024 06:00

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