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Portal actualizat la 27 Martie 2025
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Stabilirea impozitului pe cladiri sau a impozitului pe constructii

valabil la 04 Mar 2025Conform legislatiei in vigoare!
Justinian Cucu Raspuns oferit de
Justinian Cucu

Jurist si expert in proceduri fiscale

Intrebare: O persoana juridica detine in proprietate locuri de parcare cu CF declarate la primarie ca fiind rezidentiale; in cazul in care persoana juridica doreste sa inchirieze aceste parcari catre alte persoane juridice este necesara schimbarea la primarie a incadrarii din rezidential in nerezidential?

Tip societate: S.R.L.
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Intrebari similare din categoria Taxe locale

20Mar2025

Impozit pe constructii. Termen declarare in vectorul fiscal prin D700

de Dana Hristu valabil la 20 Mar 2025
Intrebare: Avand in vedere publicarea Ordinului ANAF nr. 252/2025 si actualizarea formularului 700 cu impozitul pe constructii, care este termenul limita pentru depunerea formularului 700? Amenajarile la constructiile inchiriate (care fac parte din Grupa 1 din Catalogul Mijloacelor Fixe si sunt inregistrate in contul contabil 212) fac obiectul impozitului pe constructii? Avand in vedere ca normele ...
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 ...
24Feb2025

Impozit pe constructii speciale

de Vera Constantin valabil la 24 Feb 2025
Intrebare: In acord cu Codul fiscal, art. 498, o societate detine in contabilitate cladiri declarate la impozitele locale la o valoare diferita, conform raportului de reevaluare, insa nu are defalcat drumul de acces sau gardul. Cum trebuie sa procedeze societatea la 31.12.2024 cu privire la impozitul pe constructii? In normele Codului fiscal sunt prevazute urmatoarele articole: "In aplicarea ...
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 ...
21Feb2025

Constructie imobil pentru cazare muncitori

de Vera Constantin valabil la 21 Feb 2025
Intrebare: Societatea a construit o casa pentru a caza lucratorii veniti din strainatate pe perioada contractului lor de munca. Din punctul de vedere al impozitului pe cladiri constructia este considerata rezidentiala sau nerezidentiala?
20Feb2025

Depozit logistica. Taxe datorate la bugetele locale

de Vera Constantin valabil la 20 Feb 2025
Intrebare: O societate platitoate de impozit pe profit va receptiona la finalul anului 2025 un depozit de logistica in valoare de 3 mil euro, construit pe un teren cu o suprafata de 50.000 mp.Ne intereseaza un mod de calcul al taxelor de proprietate ce se vor plati din 2026 pentru teren si cladire.
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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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1957
1958
1959
1960
1961
1962
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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