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  • Utilizarea scutirii pentru copiii unuia dintre soți din altă căsătorie
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Fiscal practice

iconUtilizarea scutirii pentru copiii unuia dintre soți din altă căsătorie

Conform art. 35 din Codul fiscal, contribuabilul (persoană fizică rezidentă) are dreptul la o scutire în sumă de 4500 de lei anual pentru fiecare persoană întreţinută, cu excepţia persoanelor cu dizabilităţi în urma unei afecţiuni congenitale sau din copilărie, persoanelor cu dizabilităţi severe şi accentuate, pentru care scutirea constituie 18900 de lei anual.   Persoană întreţinută este persoana care întruneşte toate cerinţele de mai jos:

Victoria Belous

Victoria Belous

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The date of publishing:

10 November /2021 08:00

Catalogul tematic

Impozitul pe venit | Persoana fizică | Scutiri pentru persoanele întreținute

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