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  • Impozitul la sursa de plată în cazul contractului de arendă a patrimoniului ce include un lot de pământ agricol
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The agricultural sector

iconImpozitul la sursa de plată în cazul contractului de arendă a patrimoniului ce include un lot de pământ agricol

Întreprinderea arendează de la persoana fizica un teren agricol care îl folosește în activitatea de turism rural. Din această plată de arenda nu se retine impozit pe venit la sursa de plata (CF art. 90 alin.1). În același contract este indicată și arenda construcțiilor hidrotehnice (dambe, iazuri etc.). Din acestea se retine impozitul pe venit la sursa de plată? Plata pentru arendă indicată în contract indică suma pentru toate aceste bunuri.

Igor Lazari

Igor Lazari

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

06 February /2020 11:57

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Noutăți | Administrare fiscală | Impozitul pe venit

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