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  • Impozitarea și declararea veniturilor obținute din locațiunea imobilelor în străinătate
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Fiscal practice

iconImpozitarea și declararea veniturilor obținute din locațiunea imobilelor în străinătate

Studiu de caz: Persoana fizică X,  cetățean și rezident fiscal  al Republicii Moldova, a obținut în anul 2020 venituri din locațiunea unui apartament în străinătate, care îi aparține cu drept de proprietate, în sumă de trei mii euro. Urmează a fi declarate aceste venituri și în Republica Moldova?   Potrivit prevederilor alin. (1) art.14 din Codul fiscal, obiect al impunerii cu impozitul pe venit pentru persoanele fizice rezidente cetăţeni ai RM care nu desfăşoară activitate de întreprinzător...

Victoria Belous

Victoria Belous

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The date of publishing:

16 March /2021 08:00

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Impozitul pe venit | Noutăți

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