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Deducere cheltuieli asociere

valabil la 14 Mar 2025Conform legislatiei in vigoare!
Gabi Popescu Raspuns oferit de
Gabi Popescu

Auditor financiar

Intrebare: O societate platitoare de TVA si de impozit pe profit, pe baza unui contract de colaborare cu o societate care desfasoara activitati de exploatare a jocurilor de noroc, a intocmit lunar un decont in care au fost incluse veniturile totale, din care 50% a revenit organizatorului si 50% colaboratorului, sume care au fost incasate. In contractul de colaborare este stipulat ca cheltuielile cu intretinerea spatiului sunt suportate integral de catre societatea colaboratoare.

Pro-rata definitiva, care se determina anual, nu a fost calculata. La cheltuieli au fost incluse costurile cu energia electrica, incalzirea si internetul, acestea fiind aferente veniturilor. TVA aferenta acestor cheltuieli a fost dedus integral. Societatea nu a colectat si nu a platit TVA pentru venitul facturat.

Intrebarea mea este: la calculul impozitului pe profit, aceste cheltuieli cu energia electrica, incalzirea si internetul sunt deductibile integral, partial sau sunt considerate cheltuieli nedeductibile, in functie de rezultatul pro-ratei la TVA?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4711

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 14 mar 2025.

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Intrebari similare din categoria Rezultat fiscal

14Mar2025

Pierdere fiscala si contabila. Microintreprindere. Monografia contabila

de Dana Hristu valabil la 14 Mar 2025
Intrebare: Daca o societate a fost platitoare de impozit pe venitul microintreprinderilor pana la 31 decembrie 2023 si a inregistrat pierdere contabila in 2023, iar in anul 2024 trece la impozitul pe profit deoarece depaseste cifra de afaceri, trebuie sa recupereze pierderea in limita a 70% din profit, in cazul in care in 2024 obtine profit? Care este monografia contabila la inceputul anului 2024?
12Mar2025

Deductibilitate cheltuieli cu chiria

de Anca Bilas valabil la 12 Mar 2025
Intrebare: Cheltuiala cu chiria sediului, in conditiile in care acel apartament este in proprietatea asociatului si se regaseste intr-un bloc de locuinte, este deductibila integral la calculul impozitului pe profit?
11Mar2025

Ajutor umanitar

de Gina Popescu valabil la 11 Mar 2025
Intrebare: Societatea vrea sa plateasca o suma de bani pentru un caz umanitar, dovedit cu documente medicale.Care sunt conditiile pentru a fii deductibila la calcul impozit pe profit?
06Mar2025

Aspecte fiscale desfiintare si infiintare plantatie de afini

de Anca Bilas valabil la 06 Mar 2025
Intrebare: Societatea este platitoare de impozit pe profit incepand cu 01.04.2024. Are in patrimoniu o plantatie de afine, investitie facuta pe fonduri europene. Pentru infiintarea plantatiei au fost achizitionati arbusti de afin in valoare de 88.834,2 euro. Plantele au fost livrate si plantate in 2021. Din cauza faptului ca nu indeplineau cerintele AFIR, acestea au fost inlocuite cu alte plante cumparate ...
06Mar2025

Impozit pe profit

de Gabi Popescu valabil la 06 Mar 2025
Intrebare: Avem urmatoarele date:Profit impozabil: 23.505 leiPierdere fiscala de recuperat din anii anteriori: 9.369 leiBonificatie: 2%Impozit declarat in D100: 3.656 leiCare este impozitul pe profit de plata si cum se declara in D101? La ce randuri?
07Mar2025

Recuperarea pierderilor fiscale. D101

de Dana Hristu valabil la 07 Mar 2025
Intrebare: O societate platitoare de impozit pe profit are urmatoarea situatie:Pierdere fiscala in anul 2023: 1.659 leiProfit impozabil in anul 2024: 10.154 leiReducere conform OUG 153/2020: 211 leiCum se calculeaza si declara corect in D101 pierderea care trebuie recuperata in procent de 70% din profitul impozabil al anului 2024? Ce suma se trece la randul 39 din declaratie?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
1959
1960
1961
1962
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2036
2037
2038
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2041
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2044
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
6
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11
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31
1
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5
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