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  • Ce trebuie de declarat la momentul vînzării unui apartament (a unui bun imobil)?
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iconCe trebuie de declarat la momentul vînzării unui apartament (a unui bun imobil)?

Exact la momentul vînzării (donării) imobilului nu se declară nimic. Termenul de depunere a Declarației CET expiră la 31 martie al anului următor anului în care a avut loc vînzarea (donația). În urma înstrăinării activului de capital (în cazul dat a apartamentului) se obţine creştere sau pierdere de capital. Conform art. 37 alin. (5) din Codul fiscal, mărimea creşterii de capital provenită din vînzare, schimb sau din altă formă de înstrăinare (scoatere din uz) a activelor de capital este egală cu excedentul sumei încasate, în raport cu baza...

Maia Budeci

Maia Budeci

Monitorul fiscal FISC.md Nr.15 2013

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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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The date of publishing:

13 September /2013 10:39

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Creşterea de capital | Persoana fizică | Impozitul pe venit

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