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  • Tratamentul fiscal al sumei dobânzii compensate pentru creditele contractate prin Programul de stimulare a investiţiilor 373
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Fiscal practice

icon Tratamentul fiscal al sumei dobânzii compensate pentru creditele contractate prin Programul de stimulare a investiţiilor 373

Compania a contractat un credit investițional prin programul 373. Lunar, conform graficului se achită dobânda bancară 7% de contribuabil. Totodată, o parte a dobânzii este compensată în cadrul programului 373 de către ODA. Constituie suma dobânzii compensată de către ODA sursă de venit impozabil sau nu? Acest venit se ajustează în anexa 1D a Declarației VEN12?

Iulia Petrea

Iulia Petrea

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Organizația pentru Dezvoltarea Antreprenoriatului (ODA)

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The date of publishing:

16 April /2025 09:11

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VEN12 | Dobînda

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