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  • Dreptul la scutirea pentru persoanele întreținute nerezidente
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The person who aren't residents

iconDreptul la scutirea pentru persoanele întreținute nerezidente

În condițiile art.35 din Codul fiscal, contribuabilii persoane fizice rezidente au dreptul la o scutire anuală pentru fiecare persoană întreţinută, cu excepţia persoanelor cu dizabilităţi în urma unei afecţiuni congenitale sau din copilărie, persoanelor cu dizabilităţi severe şi accentuate, în cuantumul stabilit în alin.1) al articolului indicat.  Una dintre întrebările care apar la determinarea dreptului la această scutire este modul de aplicare a prevederilor citate supra în cazul în care persoana întreținută (copilul, iar pentru anul 2020...

Diana Rusu

Diana Rusu

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The date of publishing:

26 February /2021 08:00

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Scutiri pentru persoanele întreținute | Persoana fizică | Noutăți | Administrare fiscală

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