{"id":21442,"date":"2016-11-20T19:28:15","date_gmt":"2016-11-20T16:28:15","guid":{"rendered":"http:\/\/univers-imobil.md\/ro\/?p=21442"},"modified":"2016-11-20T19:28:48","modified_gmt":"2016-11-20T16:28:48","slug":"casele-vacanta-vor-fi-taxate-impreuna-locuintele","status":"publish","type":"post","link":"https:\/\/univers-imobil.md\/ro\/casele-vacanta-vor-fi-taxate-impreuna-locuintele\/","title":{"rendered":"Casele de vacan\u0163\u0103 vor fi taxate \u00eempreun\u0103 cu locuin\u0163ele"},"content":{"rendered":"

Pe 1 iulie 2016, au intrat \u00een vigoare modific\u0103rile \u00een legisla\u0163ie prin care s-a introdus impozitul pe avere. Fiscul a venit cu unele preciz\u0103ri referitor la aplicarea acestuia.<\/p>\n

De la 1 iulie 2016, au intrat \u00een vigoare o serie de modific\u0103ri ale legisla\u0163ie, inclusiv la Codul Fiscal, care ar putea afecta mai mul\u0163i locuitori-proprietari de a\u0219a-zise dacha sau vile, amplasate \u00een special \u00een suburbiile municipiilor Chi\u0219in\u0103u \u0219i B\u0103l\u0163i.<\/p>\n

Astfel, cu punere \u00een aplicare de la 1 ianuarie 2016, apare \u00een legisla\u0163ia fiscal\u0103 un nou titlu \u2013Titlul VI 1 \u2013 Impozitul pe avere, care este un impozit aplicat asupra averii contribuabilului sub form\u0103 de bunuri imobiliare cu destina\u0163ie locativ\u0103 \u0219i c\u0103su\u0163e de vacan\u0163\u0103 (cu excep\u0163ia terenurilor), \u00een cazul \u00een care acestea satisfac condi\u0163iile specificate \u00een prezentul titlu, anun\u0163\u0103 Fiscul.<\/p>\n

C\u0103su\u0163ele de vacan\u0163\u0103, taxate ca locuin\u0163e <\/strong><\/p>\n

Potrivit autorit\u0103\u0163ii fiscale subiec\u0163i ai impunerii sunt:<\/p>\n

– persoanele fizice proprietari ai bunurilor imobiliare cu destina\u0163ie locativ\u0103, inclusiv c\u0103su\u0163ele de vacan\u0163\u0103 (cu excep\u0163ia terenurilor), pe teritoriul Republicii Moldova;<\/p>\n

– \u00een cazul \u00een care bunurile imobiliare reglementate de titlul dat se afl\u0103 \u00een proprietate (\u00een folosin\u0163\u0103) comun\u0103 \u00een diviziune a mai multor persoane, subiect al impunerii este considerat\u0103 fiecare dintre aceste persoane, \u00een cota-parte care \u00eei revine;<\/p>\n

– \u00een cazul \u00een care bunurile imobiliare reglementate de titlul respectiv se afl\u0103 \u00een proprietate comun\u0103 \u00een dev\u0103lm\u0103\u0219ie, subiect al impunerii este considerat, \u00een baza acordului comun, unul din proprietari (coproprietari).<\/p>\n

\u00cen acest caz, to\u0163i, proprietarii (coproprietarii) poart\u0103 r\u0103spundere solidar\u0103 pentru \u00eendeplinirea obliga\u0163iilor fiscale.<\/p>\n

Fiscul precizeaz\u0103 c\u0103 obiect al impunerii \u00eel constituie bunurile imobiliare cu destina\u0163ie locativ\u0103, inclusiv c\u0103su\u0163ele de vacan\u0163\u0103 (cu excep\u0163ia terenurilor), precum \u0219i cotele-p\u0103r\u0163i, a c\u0103ror totalitate \u00eentrune\u0219te cumulativ urm\u0103toarele condi\u0163ii:<\/p>\n

    \n
  1. valoarea estimat\u0103 total\u0103 constituie 1,5 milioane de lei \u0219i mai mult;<\/li>\n
  2. suprafa\u0163a total\u0103 constituie 120 metri p\u0103tra\u0163i \u0219i mai mult.<\/li>\n<\/ol>\n

    \u00cen cazul \u00een care averea este obiect al unui credit imobiliar (ipotecar) sau al unui contract de leasing financiar, baza impozabil\u0103 constituie diferen\u0163a pozitiv\u0103 format\u0103 \u00eentre valoarea estimat\u0103 a bunului imobiliar \u0219i suma r\u0103mas\u0103 p\u00e2n\u0103 la stingerea total\u0103 a creditului sau a obliga\u0163iilor contractului de leasing financiar.<\/p>\n

    Totodat\u0103 institu\u0163ia precizeaz\u0103 nu constituie obiect al impunerii bunurile imobiliare, inclusiv cotele-p\u0103r\u0163i, aflate \u00een posesia persoanei, a c\u0103ror valoare total\u0103 nu dep\u0103\u0219e\u0219te 1,5 milioane de lei \u0219i suprafa\u0163a nu dep\u0103\u0219e\u0219te 120 metri p\u0103tra\u0163i.<\/p>\n

    Impozit de 0,8% din valoarea imobilului <\/strong><\/p>\n

    Cota impozitului reprezint\u0103 0,8% din baza impozabil\u0103, iar perioada fiscal\u0103 este anul calendaristic.<\/p>\n

    Calcularea impozitului pe avere \u0219i prezentarea avizelor de plat\u0103 se realizeaz\u0103 de c\u0103tre oficiile fiscale teritoriale \u00een termen de p\u00e2n\u0103 la 10 decembrie pentru situa\u0163ia existent\u0103 la 1 noiembrie a anului de gestiune.<\/p>\n

    Achitarea impozitului pe avere se efectueaz\u0103 la bugetul de stat \u00een termen de p\u00e2n\u0103 la 25 decembrie a anului de gestiune.<\/p>\n

    mold-street.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Pe 1 iulie 2016, au intrat \u00een vigoare modific\u0103rile \u00een legisla\u0163ie prin care s-a introdus impozitul pe avere. Fiscul a venit cu unele preciz\u0103ri referitor la aplicarea acestuia. De la 1 iulie 2016, au intrat \u00een vigoare o serie de modific\u0103ri ale legisla\u0163ie, inclusiv la Codul Fiscal, care ar putea afecta mai mul\u0163i locuitori-proprietari de a\u0219a-zise dacha sau vile, amplasate \u00een special \u00een suburbiile …<\/p>\n","protected":false},"author":3,"featured_media":21446,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[126],"yoast_head":"\nCasele de vacan\u0163\u0103 vor fi taxate \u00eempreun\u0103 cu locuin\u0163ele |<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/univers-imobil.md\/ro\/casele-vacanta-vor-fi-taxate-impreuna-locuintele\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Casele de vacan\u0163\u0103 vor fi taxate \u00eempreun\u0103 cu locuin\u0163ele |\" \/>\n<meta property=\"og:description\" content=\"Pe 1 iulie 2016, au intrat \u00een vigoare modific\u0103rile \u00een legisla\u0163ie prin care s-a introdus impozitul pe avere. 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