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Portal actualizat la 16 Martie 2025
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  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Vanzare teren intre persoane afiliate

valabil la 16 Oct 2024
Monica Cernea Raspuns oferit de
Monica Cernea

Consultant fiscal

Intrebare: Societatea Alfa achizitioneaza in anul 2024 un teren fara autorizatie de construire, in valoare de 200.000 euro, cu taxare inversa. Dupa 4 luni achizitioneaza de la furnizor, sub forma de cesiune cu titlu oneros, si autorizatia de construire, in valoare de 50.000 euro, TVA inclusa. Societatea Alfa doreste sa vanda societatii Beta terenul aflat in proprietate. La ambele societati este acelasi asociat unic. In urma raportului de evaluare, terenul are o valoare de 315.000 euro, cu autorizatia de construire inclusa.1. Care este monografia contabila pentru achizitia terenului plus autorizatia de construire si, de asemenea, pentru vanzarea terenului?2. Societatea Alfa va vinde terenul catre societatea Beta cu taxare inversa?3. Exista reglementari speciale, avand in vedere ca sunt afiliate?

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da

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 16 oct 2024.

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Intrebare: Am un client, societate prestatoare de servicii, neplatitoare de TVA, platitor de impozit pe profit, care doreste sa achizitioneze un autoturism second-hand de pe o platforma de vanzari auto internationala. Autoturismul nu va fi utilizat 100% pentru activitatea societatii, astfel ca combustibilul se va deduce 50%. Ce regim de TVA se va aplica la achizitie? Este necesar sa obtina un cod special ...
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Taxare cu TVA autoturism cu ocazia revenirii in Romania

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Intrebare: Un cetatean roman, persoana fizica, aflat in primul an de detasare la Banca Centrala Europeana, achizitioneaza in luna noiembrie 2023 un autoturism nou din Germania. Pentru achizitiile de autoturisme noi, in primele 12 luni de contract, angajatii detasati la Banca Centrala Europeana beneficiaza de scutire de TVA pe teritoriul Germaniei, conform adresei atasate. Furnizorul din Germania emite ...
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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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