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  • Determinarea creșterii de capital în cazul achitării imobilului înstrăinat în rate în ani diferiți
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iconDeterminarea creșterii de capital în cazul achitării imobilului înstrăinat în rate în ani diferiți

O persoană fizică a înstrăinat un activ de capital, care i-a servit acestuia până la momentul vânzării ca locuință de bază, iar potrivit clauzelor contractuale plata se efectuează în două tranșe în ani diferiți (50% în 2016 și 50% în 2017). Care este corectitudinea principiului de determinare a creșterii de capital în raport cu sumele încasate pentru anii respectivi de la înstrăinarea imobilului, prin prisma aplicării cotelor de impozitare în vigoare pentru anii menționați cât și a facilităților prevăzute pentru locuința de bază.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr. 6 (47) 2018

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

11 October /2018 08:17

Catalogul tematic

Administrare fiscală | Impozitul pe bunurile imobiliare | Dare de seamă fiscală | Legislație fiscală | Persoana fizică | Persoană juridică | Noutăți fiscale

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