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  • Mijloace fixe transmise în baza contractului de comodat: aspecte fiscale
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Fiscal practice

iconMijloace fixe transmise în baza contractului de comodat: aspecte fiscale

Se va permite deducerea cheltuielilor privind amortizarea mijloacelor fixe transmise în baza contractului de comodat  și a sumei TVA aferentă acestora?   Contractul de comodat, potrivit art.1234 din Codul civil al RM (CC), este cel prin care o parte (comodant) se obligă să dea cu titlu gratuit un bun în folosinţă celeilalte părţi (comodatar), iar aceasta se obligă să restituie bunul la expirarea termenului pentru care i-a fost dat. Contractul de comodat poate prevedea compensarea de către comodatar a uzurii bunului.

Iulia Petrea

Iulia Petrea

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The date of publishing:

08 June /2021 08:00

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T.V.A. | Noutăți | Deduceri fiscale

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