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  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Aspecte fiscale deductibilitate utilitati conform contractului de comodat

valabil la 09 Mai 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: O SRL platitoare de impozit pe profit are sediul social prin contract de comodat in locuinta administratorului/asociat unic. Proprietarul sediului este sotia acestuia. Proprietarul a declarat la directia de taxe locale ca imobilul este utilizat in scopul activitatilor economice si plateste impozit marit.

In contractul de comodat se specifica ca se vor suporta de catre societate toate cheltuielile legate de utilitati si nu se specifica un spatiu anume/sau un procent din spatiu in care se desfasoara activitatea societatii. Societatea plateste prin decont lunar de cheltuieli contravaloarea facturilor de intretinere, gaze si electicitate (facturi emise pe numele proprietarului). Decontul este efectuat pe numele administratorului.

Ce parere aveti despre deductibilitatea cheltuielilor suportate de catre societate cu intretinerea/en. electrica/gazele? Proprietarul imobilului ar trebui sa declare ceva la ANAF pentru cval. acestor incasari privind plata utilitatilor?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Cod CAEN: 7022

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 09 mai 2024.

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Intrebari similare din categoria Venituri din alte surse

03Mar2025

Contract de administrare

de Ramona Balasu valabil la 03 Mar 2025
Intrebare: Va rog sa imi spuneti daca administratorul unei societati angajat cu contract de administrare dupa incetarea contractului poate beneficia de indemnizatie de somaj.
02Mar2025

Plata comision contract de intermediere cu o societate din Emiratele Arabe

de Vera Constantin valabil la 02 Mar 2025
Intrebare: Vrem sa intocmim un contract de intermediere cu o societate din Emiratele Arabe. Se vor plati comisioane pentru servicii efectuate/prestate in afacerea Romaniei, respectiv pentru prospectarea clientilor in afacerea teritoriului Romaniei. Sunt impozabile in Romania aceste venituri? Conform conventiei de evitare a dublei impuneri, noi am dedus ca impozitarea se va efectua in statul contractant, ...
18Feb2025

TVA. Vanzare imobil persoana fizica

de Munteanu Corneliu Stefan valabil la 18 Feb 2025
Intrebare: In luna octombrie 2024, o persoana fizica achizitioneaza de la un dezvoltator imobiliar un apartament in stadiul de construire. Nefiind intabulat, se incheie un contract de promisiune de vanzare pentru suma de 280.000 lei cu TVA inclus de 9%. In februarie 2025, persoana fizica doreste sa vanda aceasta promisiune de vanzare (sa cedeze investitia, imobilul achizitionat) catre o alta persoana fizica ...
23Ian2025

Contract de comodat autoturism salariat

de Vera Constantin valabil la 23 Ian 2025
Intrebare: In baza unui contract de comodat incheiat cu societatea la care are contract individual de munca, salariatul utilizeaza autoturismul personal in scopul desfasurarii activitatii profesionale. Daca societatea acorda lunar o suma fixa pentru acoperirea cheltuielilor, suma respectiva este considerata avantaj in natura pentru salariat? In caz contrar, salariatul are obligatia declararii acestor ...
14Ian2025

Remuneratie director contract de mandat. OUG 156 din 2024

de Rodica Mantescu valabil la 14 Ian 2025
Intrebare: Indemnizatia directorului general al regiei autonome stabilita prin contractul de mandat in conditiile art. 8 alin 4 din OUG 10 din 2011 se incadreaza in categoria drepturilor de natura salariala prevazuta de art. LXII din OUG 156 din 2024. Mentionam ca potrivit art. 3 lit. a) din OG 26 din 2013 cheltuieli de natura salariala sunt definite ca cheltuielile cu salariile si bonusurile acordate ...
29Dec2024

Contract prestari servicii persoana fizica. Obligatii fiscale platitor de venituri

de Constanta Popa valabil la 29 Dec 2024
Intrebare: Societatea a incheiat un contract de prestari servicii cu o persoana fizica. Obiectul contractului este realizarea si vanzarea catre societate a unor tablouri pictate de catre persoana fizica, cu ocazia implinirii a X ani de la infiintarea societatii.Vanzatorul, in calitate de autor al tablourilor, transfera societatii, odata cu proprietatea, si drepturile patrimoniale asupra acestora. ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1953
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1960
1961
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
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