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Portal actualizat la 16 Martie 2025
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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

Calcul IMCA

valabil la 25 Feb 2025Conform legislatiei in vigoare!
Elena Garofil Raspuns oferit de
Elena Garofil

Consultant fiscal

Intrebare: Societatea noastra a platit in anul 2024 impozit pe profit. Incepand cu anul 2025, este obligata sa treaca la IMCA, deoarece in anul 2024 a depasit cifra de afaceri de 50 milioane de euro.

Avem urmatoarele nelamuriri:

- La calculul indicatorului A, se ia in considerare amortizarea activelor achizitionate dupa 01.01.2025 sau se ia in considerare si amortizarea inregistrata de la 01.01.2025, dar pentru active achizitionate incepand cu 01.01.2024 (in anul in care am platit impozit pe profit)?

- Amortizarea activelor second-hand se ia in considerare la calculul IMCA? Mentionez ca se precizeaza ca se iau in considerare doar activele noi achizitionate. De exemplu, am achizitionat o masina second-hand in luna ianuarie 2025.

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 5229

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 25 feb 2025.

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Intrebari similare din categoria Amortizare

12Mar2025

Amenajare teren

de Gabi Popescu valabil la 12 Mar 2025
Intrebare: In anul 2020, s-au efectuat lucrari de amenajare a curtii interioare (400 mp), aflata in proprietatea societatii (pregatire sol, asezare asfalt fin, gudron). Aceste cheltuieli le-am inregistrat in contabilitate in contul 2112 Amenajare teren, cu amortizare pe o perioada de 10 ani, valoarea fiind de 35.000 lei. Dupa 5 ani, au aparut gropi si denivelari. S-au refacut aceste lucrari cu o firma ...
17Feb2025

Inregistrare in contabilitate raport de reevaluare cladire in scop fiscal

de Gina Popescu valabil la 17 Feb 2025
Intrebare: O firma platitoare de impozit pe profit are o cladire in valoare de 3.420.000 lei (valoarea din balanta). Am facut o reevaluare pentru impozitul la primarie (nu am mai facut o reevaluare in ultimii 5 ani), in urma careia valoarea cladirii s-a majorat la 4.100.000 lei. Sunt obligata sa inregistrez in contabilitate noua valoare la 31.12.2024 si, incepand cu 01.01.2025, sa imi modific si valoarea ...
15Feb2025

Impozit minim. Perioada indicatori

de Munteanu Corneliu Stefan valabil la 15 Feb 2025
Intrebare: Referitor la prevederile L290/2024 si Ordonanta 3/2025: Firma, persoana juridica romana, are ca obiect principal de activitate 4730 - Comert cu amanuntul al carburantilor pentru autovehicule, iar ca activitati secundare servicii de spalatorie auto, CAEN 4520. In L290/2024 este prevazuta formula de calcul si sunt date o serie de explicatii. ICAS = 0,5% x (VT - Vs - I - A) Cum ar trebui ...
10Feb2025

Valoate indicator A in calculul IMCA

de Anca Bilas valabil la 10 Feb 2025
Intrebare: Societatea a calculat si inregistrat impozit IMCA pentru anul 2024.Pentru anul 2025 amortizarea de la indicator A se va cumula cu amortizarea din an 2024 sau se va lua incepand cu amorizarea lunii 01.2025? (Pentru mijloacele fixe achizitionate dupa 01.01.2024).
11Feb2025

Ajustare amortizare utilaje

de Vera Constantin valabil la 11 Feb 2025
Intrebare: In anul 2024, datorita anularii unor comenzi ca urmare a intrarii in insolventa a unui client, activitatea firmei a fost afectata. Analizand numarul de ore lucrate de catre masinile de productie, s-a ajuns la concluzia ca majoritatea au lucrat doar la 50% din capacitate.Este posibil sa ajustam/reducem amortizarea inregistrata, avand in vedere ca cifra de afaceri este in scadere si din orele de ...
05Feb2025

Recuperare valoare fiscala ramasa neamotizata in cazul scoaterii din functiune a unui echipament tehnologic

de Anca Bilas valabil la 05 Feb 2025
Intrebare: In 2018 au fost achizitionate echipamente tehnologice (linie de productie). Echipamentele au fost amortizate contabil integral pana in iunie 2021. S-a tinut evidenta amortizarii fiscale pentru acestea. Amortizarea fiscala ar trebui sa se finalizeze in aprilie 2027. Pentru impozitul pe profit din perioada 2018-2021, diferenta dintre amortizarea contabila si amortizarea fiscala a fost ...
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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
1
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31
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5
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