{"id":23608,"date":"2018-04-25T15:50:52","date_gmt":"2018-04-25T12:50:52","guid":{"rendered":"http:\/\/univers-imobil.md\/ro\/?p=23608"},"modified":"2018-04-25T15:50:52","modified_gmt":"2018-04-25T12:50:52","slug":"impozit-pe-venitul-persoanelor-fizice-mostenirea","status":"publish","type":"post","link":"https:\/\/univers-imobil.md\/ro\/impozit-pe-venitul-persoanelor-fizice-mostenirea\/","title":{"rendered":"Impozit pe venitul persoanelor fizice: mo\u015ftenirea"},"content":{"rendered":"<p><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Peroanele fizice care nu practic\u0103 activitate de \u00eentreprinz\u0103tor mai au la dispozi\u0163ie\u00a0<em><strong>opt zile<\/strong>\u00a0pentru a depune Declara\u021biei privind impozitul pe venit pentru persoanele fizic<\/em>e.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Noi continu\u0103m oferirea r\u0103spunsurilor la \u00eentreb\u0103rile adresate de c\u0103tre contribuabili.<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\"><strong><em>Apare oare la mo\u0219tenitor obliga\u021bia de stingere a datorie fiscale la impozitul pe venit a persoanei decedate la primirea mo\u0219tenirii?<\/em><\/strong>\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Conform prevederilor art. 1432 alin. (1) din Codul civil, mo\u0219tenirea este transmiterea patrimoniului unei persoane fizice decedate (cel ce a l\u0103sat mo\u0219tenirea) c\u0103tre succesorii s\u0103i.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Potrivit art. 1444 alin. (1) din Codul civil, patrimoniul succesoral include at\u00e2t drepturile patrimoniale (activul succesoral), c\u00e2t \u0219i obliga\u021biile patrimoniale (pasivul succesoral), pe care cel ce a l\u0103sat mo\u0219tenirea le avea la momentul decesului.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Totodat\u0103, art. 1446 din Codul civil, prevede c\u0103 \u00een patrimoniul succesoral nu se includ drepturile \u015fi obliga\u0163iile patrimoniale care poart\u0103 caracter personal \u015fi care pot apar\u021bine doar celui ce a l\u0103sat mo\u015ftenirea \u015fi nici drepturile \u015fi obliga\u0163iile, prev\u0103zute de contract sau de lege, care sunt valabile numai \u00een timpul vie\u0163ii celui ce a l\u0103sat mo\u015ftenirea \u015fi care \u00eenceteaz\u0103 la decesul lui.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\"><strong>Art. 17<\/strong>\u00a0din Codul fiscal stabile\u0219te c\u0103\u00a0<em>veniturile generate de proprietatea persoanei decedate se consider\u0103 venituri ale mo\u015ftenitorului dup\u0103 acceptarea succesiunii<\/em>.<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Potrivit art. 20 lit. i) din Codul fiscal, pentru mo\u0219tenitor \u2013 rezident al Republicii Moldova,\u00a0<strong>patrimoniul primit cu titlu de dona\u0163ie sau de mo\u015ftenire reprezint\u0103 surs\u0103 de venit neimpozabil\u0103.<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Totodat\u0103, conform\u00a0<strong>pct.75<\/strong>\u00a0al\u00a0<em>Regulamentului privind modul de completare a Declara\u0163iei persoanei fizice cu privire la impozitul pe venit (<strong>Formularul CET15<\/strong>)<\/em>\u00a0din anexa nr.2 la Ordinul Ministerului Finan\u0163elor nr. 102 din 3 iulie 2017, contribuabilul semneaz\u0103 declara\u0163ia \u015fi indic\u0103 data prezent\u0103rii acesteia. Primirea declara\u0163iei se confirm\u0103 de organul fiscal prin \u015ftampila cu antet \u015fi prin semn\u0103tura func\u0163ionarului care a primit declara\u0163ia.\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Astfel, obliga\u021bia de prezentare a Declara\u0163iei persoanei fizice cu privire la impozitul pe venit revine\u00a0<strong>fiec\u0103rui contribuabil personal<\/strong>\u00a0<em>\u0219i nu poate fi transmis\u0103 prin mo\u0219tenire sau imputat\u0103 mo\u0219tenitorilor.<\/em>\u00a0<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #333333;\">Prin urmare, obliga\u021biile fiscale ale persoanei decedate, calculate \u00een Declara\u021bia privind impozitul pe venit (Forma CET 15),\u00a0<em>nu pot fi determinate<\/em>, deoarece\u00a0<strong>persoana respectiv\u0103 nu mai exist\u0103 ca subiect de drept.<\/strong><\/span><\/p>\n<p>Sursa <a href=\"https:\/\/monitorul.fisc.md\/editorial\/impozit-pe-venitul-persoanelor-fizice-motenirea.html\" target=\"_blank\">monitorul.fisc.md<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Peroanele fizice care nu practic\u0103 activitate de \u00eentreprinz\u0103tor mai au la dispozi\u0163ie\u00a0opt zile\u00a0pentru a depune Declara\u021biei privind impozitul pe venit pentru persoanele fizice.\u00a0 Noi continu\u0103m oferirea r\u0103spunsurilor la \u00eentreb\u0103rile adresate de c\u0103tre contribuabili. Apare oare la mo\u0219tenitor obliga\u021bia de stingere a datorie fiscale la impozitul pe venit a persoanei decedate la primirea mo\u0219tenirii?\u00a0 Conform prevederilor art. 1432 alin. (1) din Codul civil, mo\u0219tenirea este &#8230;<\/p>\n","protected":false},"author":3,"featured_media":21046,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impozit pe venitul persoanelor fizice: mo\u015ftenirea |<\/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\/impozit-pe-venitul-persoanelor-fizice-mostenirea\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impozit pe venitul persoanelor fizice: mo\u015ftenirea |\" \/>\n<meta property=\"og:description\" content=\"Peroanele fizice care nu practic\u0103 activitate de \u00eentreprinz\u0103tor mai au la dispozi\u0163ie\u00a0opt zile\u00a0pentru a depune Declara\u021biei privind impozitul pe venit pentru persoanele fizice.\u00a0 Noi continu\u0103m oferirea r\u0103spunsurilor la \u00eentreb\u0103rile adresate de c\u0103tre contribuabili. 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