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  • Impozitul pe avere în cazul vânzării imobilului cu rezerva proprietății
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Fiscal practice

iconImpozitul pe avere în cazul vânzării imobilului cu rezerva proprietății

Cum se identifică subiectul impunerii cu impozitul pe avere în cazul vânzării imobilului cu rezerva proprietății?
 
Amintim, subiecţi ai impunerii cu impozitul pe avere sunt persoanele fizice proprietari ai bunurilor imobiliare cu destinaţie locativă, inclusiv căsuţele de vacanţă (cu excepţia terenurilor) de pe teritoriul RM, în temeiul prevederilor art. 2871  din CF. Conform art. 1191 din Codul civil (CC), atunci când, într-o vânzare-cumpărare cu plata preţului în rate, obligaţia de plată este garantată cu rezerva dreptului...

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The date of publishing:

22 December /2021 08:42

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Impozitul pe avere | Noutăți | Administrare fiscală

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