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  • Restituirea TVA aferent reparațiilor capitale a mijloacelor fixe/imobilizărilor corporale
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Fiscal practice

iconRestituirea TVA aferent reparațiilor capitale a mijloacelor fixe/imobilizărilor corporale

Restituirea TVA la investiţii (cheltuieli) capitale este reglementată de art.art.1011 din Codul fiscal1.  De asemenea, potrivit modificărilor operate la art.93 pct.18) din CF prin Legea nr.257/2020 cu privire la modificarea unor acte normative, în vigoare din 1 ianuarie 2021 (cu unele excepţii  prevăzute la art.LV al Legii), investiţii (cheltuieli) capitale reprezintă costuri şi cheltuieli suportate de către agentul economic în legătură cu reparaţia capitală, crearea şi/sau procurarea mijloacelor fixe şi a imobilizărilor necorporale destinate...

Corina Alexa

Corina Alexa

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22 February /2021 08:00

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