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  • Determinarea bazei valorice la înstrăinarea unui activ de capital obținut prin ½ contract de întreținere pe viață și ½ prin titlu de donație
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iconDeterminarea bazei valorice la înstrăinarea unui activ de capital obținut prin ½ contract de întreținere pe viață și ½ prin titlu de donație

În declarația persoanei fizice cu privire la impozitul pe venit, contribuabilul X a declarat venit rezultat în urma înstrăinării unui imobil (apartament), conform contractului de vânzare- cumpărare. Bunul imobil aparține contribuabilului în baza contractului de înstrăinare cu condiția întreținerii pe viață din anul 2006 (proprietate comună în devălmășie cu soțul), și conform contractului de determinare a cotelor-părți din proprietatea comună în devălmășie și înstrăinare prin donație a cotei părți din anul 2017 (soțul a donat soției cota parte...

Gabriela Ivanovici

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The date of publishing:

09 October /2019 13:40

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Noutăți | Impozitul pe venit

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