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  • Înstrăinarea imobilelor deținute în devălmășie de către soți. Viza de reședință contează
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Fiscal practice

iconÎnstrăinarea imobilelor deținute în devălmășie de către soți. Viza de reședință contează

În anul 2021 persoana fizică A și persoana fizică B, soți, ambii cetățeni ai Republicii Moldova, vând un bun imobil care este proprietate comună în devălmășie. Pentru soț (persoana fizică A) este locuința de bază, iar soția (persoana fizică B) are domiciliul stabilit la momentul înstrăinării în alt imobil. Care sunt obligațiile fiscale ce țin de impozitul pe venit al contribuabililor menționați pentru perioada fiscală 2021? 
 
Conform art. 567 alin. (1) din Codul civil (CC), în cazul în care dreptul de proprietate aparţine...

Irma Zurabișvili

Irma Zurabișvili

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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:

22 April /2022 08:00

Catalogul tematic

CET18 | Persoana fizică | Impozitul pe venit

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