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  • Locațiunea imobilului în 2020: cota impozitului pe venit din sumele achitate persoanei fizice în anul 2021
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Fiscal practice

iconLocațiunea imobilului în 2020: cota impozitului pe venit din sumele achitate persoanei fizice în anul 2021

O entitate pe parcursul anului 2020 a luat în locațiune un bun imobil de la o persoană fizică. Din lipsa resurselor financiare, persoana juridică își achită datoria față de persoana fizică pentru bunul imobil luat în posesie în luna februarie 2021. Ce cotă a impozitului pe venit se va aplica în această situație – cea prevăzută pentru darea imobilului în locațiune în anul 2020 (10%) sau în corespundere cu modificările operate în Codul fiscal pentru anul 2021 (12 %)? 
 
Potrivit art.14 alin. (1) lit.a) din CFl, obiect al...

Alina Vragaleva-Platița

Alina Vragaleva-Platița

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The date of publishing:

02 March /2021 08:00

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Noutăți | Impozitul pe venit

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