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  • Donația bunurilor imobile de către bunei nepoților: aspecte fiscale
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Fiscal practice

iconDonația bunurilor imobile de către bunei nepoților: aspecte fiscale

În conformitate cu prevederile art. 40 alin. (4) din Codul fiscal, persoana care face o donație se consideră că a vândut bunul donat la un preț ce reprezintă mărimea maximă din baza lui valorică ajustată sau prețul lui de piață la momentul donării. Astfel, persoana fizică care face donație un bun, în scopuri fiscale va constata venit.   Venitul în scopuri fiscale va fi evaluat la valoarea maximă din baza valorică ajustată a bunului donat sau prețul lui de piață la momentul donării. La determinarea obiectului...

Victoria Belous

Victoria Belous

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18 February /2021 08:00

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