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Castiguri din investitii

valabil la 26 Mar 2025Conform legislatiei in vigoare!
Gabi Popescu Raspuns oferit de
Gabi Popescu

Auditor financiar

Intrebare: O persoana fizica tranzactioneaza prin intermediul brokerului XTB actiuni la diferite companii din America si Europa. Suma castigata in 2023 a fost reinvestita in 2024, fara a se retrage profitul din contul brokerului. Ulterior, la sfarsitul anului 2024, prin tranzactiile inchise, a rezultat pierdere. XTB are sucursala in Romania cu sediu permanent. Pe langa actiuni, s-a tranzactionat si CFD (contracte pentru diferenta).

1) In situatia in care profitul anului 2023 nu a fost retras, trebuie depusa declaratia de venit pentru acest an? La sfarsitul anului 2023, suma existenta pe cont era investita in actiuni.

2) Cum se stabileste impozitul pentru tranzactiile efectuate pe actiuni din America si din Europa?

3) Pierderea din 2024 poate fi recuperata in anii urmatori, avand in vedere ca este vorba de o persoana fizica?

4) In situatia in care se tranzactioneaza printr-un broker din Europa sau din America (exemplu: TELETRADE Europa), care este modalitatea de impozitare, fiind vorba tot de actiuni din America si Europa?

5) In cazul contractelor de imprumut (CFD) din America (exemplu: Tesla), care este modalitatea de impozitare?

Tip societate: P.F.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 6611

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Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 26 mar 2025.

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Intrebari similare din categoria Tranzactionare titluri

16Mar2025

Recuperare pierderi din transferuri titluri de valoare realizate in starinatate

de Anca Bilas valabil la 16 Mar 2025
Intrebare: O persoana fizica realizeaza in anul 2024 pierdere din transferul titlurilor de valoare din strainatate. Aceasta pierdere se declara in Declaratia unica? Daca in anul 2025 va realiza castig din aceeasi sursa, se va putea compensa cu pierderea din 2024?
17Mar2025

Venituri din investitii. CASS. Concediu de ingrijire copil

de Dana Hristu valabil la 17 Mar 2025
Intrebare: O persoana fizica care este in CIC incepand cu 01.02.2024 obtine un castig net din vanzarea de obligatiuni in valoare de 22.000 lei, tranzactionate in luna august 2024. Pentru aceste venituri, persoana fizica este obligata la plata CASS la nivelul a 6 salarii minime? Aceste venituri afecteaza indemnizatia de crestere a copilului, avand in vedere ca depasesc pragul de 8 ori indemnizatia minima?
13Mar2025

Investitii firma de brokeraj din Germania

de Vera Constantin valabil la 13 Mar 2025
Intrebare: Va rog sa imi spuneti care este regimul fiscal pentru o persoana fizica care a investit la o firma de brokeraj din Germania, a obtinut profit din actiunile cumparate si care opteaza pentru plata impozitului in Romania.
08Mar2025

Colaborare cu broker nerezident. Investitii financiare

de Vera Constantin valabil la 08 Mar 2025
Intrebare: O societate platitoare de impozit pe profit, cu sediul in Romania si avand ca obiect de activitate comertul cu autoturisme, doreste sa investeasca, printr-un broker nerezident fara sediu permanent in Romania, in ETF-uri, titluri de stat si actiuni pe piata americana.Va rog sa imi spuneti care este modalitatea de impozitare a acestor castiguri sau pierderi, deductibilitatea cheltuielilor si ...
08Mar2025

Investitii in ETF-uri printr-un broker nerezident

de Anca Bilas valabil la 08 Mar 2025
Intrebare: O societate platitoare de impozit pe profit, cu sediul in Romania si obiect de activitate comert cu autoturisme, doreste sa investeasca, printr-un broker rezident, fara un sediu permanent in Romania, in ETF-uri, titluri de stat si actiuni pe piata americana. Va rog sa-mi spuneti care este modalitatea de impozitare a acestor castiguri sau pierderi, deductibilitatea cheltuielilor si regimul ...
26Feb2025

Declaratia unica (formular 212). Venitituri realizate in strainate din titluri de valoare si orice alte operatiuni cu instrumente financiare

de Dana Hristu valabil la 26 Feb 2025
Intrebare: O persoana fizica obtine venituri pe bursa din: criptomonede, CFD, actiuni si ETF-uri.Care este procedura de declarare in Declaratia Unica? Ce tara se alege in Declaratia Unica pentru fiecare tip de instrument?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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2046
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2050
DLMMJVS
23
24
25
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28
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