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  • Impozitarea proprietății obținute prin moștenire de către persoanele fizice ce au dobândit sau au pierdut pe parcursul perioadei fiscale cetățenia RM
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iconImpozitarea proprietății obținute prin moștenire de către persoanele fizice ce au dobândit sau au pierdut pe parcursul perioadei fiscale cetățenia RM

În conformitate cu art.20 lit. i) din Codul Fiscal (CF), patrimoniul primit de către persoanele fizice cetăţeni ai Republicii Moldova cu titlu de donaţie sau de moştenire cu excepţia donaţiilor efectuate conform art.901 alin.(31), reprezintă venit neimpozabil. Ținând cont de norma expusă, pentru ca proprietatea moștenită să nu fie supusă impozitării, moștenitorul trebuie să fie cetățean al Republicii Moldova la momentul acceptării moștenirii.

Astfel, este necesar să examinăm apariția obligațiilor fiscale reieșind din...

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The date of publishing:

28 February /2020 15:17

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Persoana fizică | Noutăți | Impozitul pe venit

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