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Lucrari de arhitectura pentru reamenajare cladire. Investitie sau cheltuieli ale perioadei

valabil la 01 Nov 2023
Mariana Prejbeanu Raspuns oferit de
Mariana Prejbeanu

Expert contabil, Consultant fiscal, Auditor financiar

Intrebare: Au fost efectuate lucrari de reamenajare la o cladire existenta. Pentru realizarea acestora a fost incheiat un contract de prestari servicii cu o firma de arhitectura avand ca obiect "elaborarea de lucrari specialitate arhitectura" pentru proiectul mentionat mai sus.

Aceste servicii trebuie adaugate la valoarea cladirii si marirea valorii acesteia sau se pot trece direct pe cheltuieli?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 3320

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 01 nov 2023.

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Intrebari similare din categoria Taxe locale

03Apr2025

Reevaluare cladire in vederea impozitarii la DITL

de Vera Constantin valabil la 03 Apr 2025
Intrebare: In luna martie 2024 am achizitionat o cladire plus teren evaluata de banca de la o persoana fizica pe persoana juridica. Am declarat la primarie valoarea de contract, care este mai mare decat evaluarea facuta de banca, iar primaria solicita reevaluare si, in lipsa acesteia, impoziteaza totul cu 5%.Va rog sa-mi spuneti cum este corect reevaluarea nu se face dupa 5 ani de la dobandire? Si acum ...
31Mar2025

Servicii de paza. Salariati cu activitati la terti

de Vera Constantin valabil la 31 Mar 2025
Intrebare: Firma noastra are ca activitate prestarea de servicii de paza si va semna un contract cu o companie din alt judet pentru prestarea serviciilor de paza. Avand in vedere ca avem autorizate codurile CAEN la Registrul Comertului pentru activitati desfasurate la terti, nu avem obligatia de a deschide un punct de lucru acolo.Intrebarile mele sunt urmatoarele:1. Impozitul pe veniturile din salarii ...
18Mar2025

Amenajare spatiu inchiriat

de Vera Constantin valabil la 18 Mar 2025
Intrebare: Va rog sa ma ajutati sa imi clarific o situatie cu privire la impozitul pe constructii de 1%. In anul 2016, societatea a amenajat o locatie inchiriata pentru desfasurarea activitatii, showroom + birouri. Aceste amenajari au fost contabilizate pe contul 212. Contractul de inchiriere a fost prelungit pe noi perioade de timp de cate 3 ani si este inca in vigoare.1. Se pot scoate/casa din ...
12Mar2025

Taxa de concesiune actualizata cu rata inflatiei

de Vera Constantin valabil la 12 Mar 2025
Intrebare: Sunt o organizatie neguvernamentala (camera de comert) care are incheiate 2 contracte de concesiune cu primaria pentru un teren, unul incheiat in anul 1998 si celalalt in anul 2000. La fiecare trimestru, taxa de concesiune este actualizata cu rata inflatiei.M-ar interesa cum ajung la o rata a inflatiei de 19.5058 lei pentru anul 1998 si la o rata a inflatiei de 8.4089 lei pentru anul 2000, ...
23Feb2025

Contract de comodat societate comerciala

de Vera Constantin valabil la 23 Feb 2025
Intrebare: O persoana fizica detine o cladire in suprafata de 110 mp pentru care a fost eliberata o autorizatie de constructie in care este specificata destinatia cladirii ca fiind nerezidentiala. Cladirea este inregistrata la DITL pe rolul fiscal al persoanei fizice. Ulterior, persoana fizica a incheiat un contract de comodat cu o societate comerciala in care detine calitatea de asociat unic. Societatea ...
10Dec2024

Declarare statie de apa

de Constanta Popa valabil la 10 Dec 2024
Intrebare: O societate efectueaza lucrari de constructii a unei statii de apa.Se declara statia de apa la taxe locale?
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
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1986
1987
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1991
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1998
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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