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  • Каков порядок налогообложения физического лица, осуществляющего дарение квартиры другому физическому лицу?
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iconКаков порядок налогообложения физического лица, осуществляющего дарение квартиры другому физическому лицу?

В соответствии с положением ч. (1) ст. 42 НК, лицо, преподнесшее какой-либо дар, рассматривается как лицо, продавшее подаренное им имущество по цене, являющейся наибольшей величиной из его скорректированного стоимостного базиса или его рыночной цены на момент дарения.

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr.27 2015

Institutions:

Serviciul Fiscal de Stat

„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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