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  • Donația mijloacelor bănești, bunurilor și mijloacelor fixe. Consecințe fiscale
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Fiscal practice

iconDonația mijloacelor bănești, bunurilor și mijloacelor fixe. Consecințe fiscale

Pe parcursul anului entitatea a efectuat o donație unei publicaţii periodice în sumă totală de 110 000 lei, inclusiv mijloace bănești – 60 000 lei, marfă – 37 000 lei și un mijloc fix – 13 000 lei. În scopuri fiscale valoarea neamortizată a mijlocului fix la momentul donației constituie 11 500 lei. În aceste condiții mai mulți contribuabili își pun întrebări cu privire la dreptul la deducerea donației în scopuri fiscale și modul de reflectare a acesteia în Declarația cu privire la impozitul pe venit.



Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md nr.6 (76) 2022

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The date of publishing:

11 October /2022 11:11

Catalogul tematic

Impozitul pe venit

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