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  • О вычете расходов физического лица, связанных со строительством продаваемого им дома
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iconО вычете расходов физического лица, связанных со строительством продаваемого им дома

Физическое лицо решило продать свой дом. Вправе ли данное физическое лицо при исчислении налогооблагаемого дохода вычесть из него расходы, связанные со строительством этого дома? В соответствии с п. с) ч. (2) ст. 37 НК, частная собственность, не используемая в предпринимательской деятельности, в налоговых целях рассматривается как капитальный актив.

Marina Cravcenco

Marina Cravcenco

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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:

16 September /2016 13:08

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Impozitul pe venit | Persoana fizică

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