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  • Cu privire la modalitatea de deducere a cheltuielilor legate de reparaţia unui imobil, conform contractului de locaţiune
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iconCu privire la modalitatea de deducere a cheltuielilor legate de reparaţia unui imobil, conform contractului de locaţiune

Care este modalitatea de deducere a cheltuielilor legate de reparația unui imobil, conform contractului de locațiune, inclusiv în cazul în care entitatea care ia în locațiune imobilul suportă cheltuieli de reparație în cuantum ce depășesc limita de 15% din plata pentru locațiune? Ce obligații fiscale apar în cazul rezilierii contractului de locațiune? În conformitate cu prevederile art. 27 alin. (9) lit. b) din CF, se permit la deduceri cheltuielile aferente reparației mijloacelor fixe ce nu corespund prevederilor art. 26 alin. (2) din CF...

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.32 2016

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The date of publishing:

13 August /2016 10:05

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Obligație fiscală

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