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  • Încăperile izolate destinate locuirii permanente şi activităţilor complementare
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Fiscal practice

iconÎncăperile izolate destinate locuirii permanente şi activităţilor complementare

În gospodăria de lângă casă este construită o încăpere, folosită ca baie finlandeză. De asemenea, în camera alăturată este instalat cazanul pentru încălzire și apă caldă. Este această încăpere obiect al impunerii cu impozitul pe avere?   Conform prevederilor art. 2872  din Codul fiscal, subiecții impunerii cu impozitul pe avere sânt persoanele fizice proprietari ai bunurilor imobiliare cu destinație locativă, inclusiv căsuțele de vacanță (cu excepția terenurilor), pe teritoriul Republicii...

Maia Budeci

Maia Budeci

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The date of publishing:

03 December /2020 08:00

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Administrare fiscală | Noutăți

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