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  • 28.6.4.46 Reprezintă oare obiect al impunerii cu TVA serviciile de locațiune a bunurilor imobiliare cu destinație locativă?
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28.6.4.46 Reprezintă oare obiect al impunerii cu TVA serviciile de locațiune a bunurilor imobiliare cu destinație locativă?

 În conformitate cu prevederile art. 93 alin. (4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, cu plata parţială sau gratuit.


    Obiectul impozabil, potrivit art. 95 alin. (1) lit. a) din Codul fiscal, îl constituie livrarea serviciilor de către subiecţii impozabili, reprezentând rezultatul activităţii lor de întreprinzător în Republica Moldova.


      Totodată, conform art. 103 alin. (1) pct. 1) din Codul fiscal, locațiunea locuinţei este scutită de TVA fără drept de deducere.


      Astfel, serviciile de locațiune a bunurilor imobiliare cu destinație locativă sunt scutite de TVA fără drept de deducere.

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The date of publishing:

01 April /2022 07:50

Catalogul tematic

T.V.A. | Impozitul pe bunurile imobiliare

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