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Vanzare cladire cumparata in regim de scutire TVA

valabil la 06 Aug 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Va rog sa ma ajutati cu urmatoarea speta:

- societate comerciala achizitioneaza o hala de la o persoana fizica in anul 2020

- societatea este platitoare de TVA si inchiriaza hala in regim de scutire de TVA (avand notificare depusa in acest sens la ANAF)

- societatea este platitoare de micro - 3 % avand o cifra de afaceri pana la 30.06.2024 de 100.000 euro.

- in anul 2024 administratorul decide sa vanda hala insa nu stim cum va afecta asta impozitul si TVA-ul.

Intrebarile sunt dupa cum urmeaza:

1. Daca va vinde hala catre o persoana juridica platitoare de TVA - poate sa vand cu 0 TVA - taxare inversa? Insa daca vinde catre o persoana fizica - trebuie sa puna 19% TVA la valoarea de vanzare?

2. Daca prin vanzare depaseste plafonul de 500.000 euro venituri in anul 2024 - societatea va trece la impozit pe profit? sau ne referim la 500.000 euro cifra de afaceri si societatea isi va pastra cota de impozitare de 3%?

Tip societate: S.R.L.
Numar de angajati: 0 angajati
Platitoare TVA: Da
Cod CAEN: 6820

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 06 aug 2024.

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ianuarie
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
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1960
1961
1962
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2035
2036
2037
2038
2039
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2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
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17
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31
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