{"id":23789,"date":"2018-06-07T14:52:36","date_gmt":"2018-06-07T11:52:36","guid":{"rendered":"http:\/\/univers-imobil.md\/ro\/?p=23789"},"modified":"2018-06-07T14:52:36","modified_gmt":"2018-06-07T11:52:36","slug":"impozitul-pe-bunurile-imobiliare-intrebari-si-raspunsuri","status":"publish","type":"post","link":"https:\/\/univers-imobil.md\/ro\/impozitul-pe-bunurile-imobiliare-intrebari-si-raspunsuri\/","title":{"rendered":"Impozitul pe bunurile imobiliare. Intreb\u0103ri \u015fi r\u0103spunsuri"},"content":{"rendered":"

Cine sunt subiec\u0163i ai impunerii cu impozitul pe bunurile imobiliare?<\/em><\/strong><\/span><\/p>\n

Subiec\u0163i ai impunerii cu impozitul pe bunurile imobiliare \/ impozitul funciar sunt persoanele juridice \u015fi persoanele fizice reziden\u0163i \u015fi nereziden\u0163i ai Republicii Moldova:\u00a0<\/span>
\na) proprietarii bunurilor imobiliare de pe teritoriul Republicii Moldova;\u00a0<\/span>
\nb) arenda\u015fii care arendeaz\u0103 un bun imobiliar agricol proprietate privat\u0103, dac\u0103 contractul de arend\u0103 nu prevede altfel;\u00a0<\/span>
\nc) de\u0163in\u0103torii drepturilor patrimoniale (drepturilor de posesie, de gestiune \u015fi\/sau de folosin\u0163\u0103) asupra bunurilor imobiliare proprietate public\u0103 de pe teritoriul Republicii Moldova;\u00a0<\/span>
\nd) arenda\u015fii sau locatarii bunurilor imobiliare ale autorit\u0103\u0163ilor publice \u015fi ale institu\u0163iilor finan\u0163ate de la bugetele de toate nivelurile;<\/span>
\ne) locatarii bunurilor imobiliare \u2013 \u00een cazul contractului de leasing financiar;\u00a0<\/span>
\nf) arenda\u015fii sau locatarii bunurilor imobiliare proprietate privat\u0103 a nereziden\u0163ilor Republicii Moldova, dac\u0103 contractul de arend\u0103\/loca\u0163iune nu prevede altfel (art.277 alin.(1) din Codul fiscal).<\/span><\/p>\n

Cine este subiect al impunerii cu impozitul pe bunurile imobiliare \u00een cazul \u00een care bunul imobiliar se afl\u0103 \u00een proprietate comun\u0103 \u00een dev\u0103lm\u0103\u015fie?<\/em><\/strong><\/span><\/p>\n

\u00cen cazul \u00een care, un bun imobiliar se afl\u0103 \u00een proprietate comun\u0103 \u00een dev\u0103lm\u0103\u015fie, subiect al impunerii cu impozitul pe bunurile imobiliare este considerat, \u00een baza acordului comun, unul din proprietari (coproprietari). \u00cen acest caz to\u0163i proprietarii (coproprietarii) poart\u0103 o r\u0103spundere solidar\u0103 pentru \u00eendeplinirea obliga\u0163iilor fiscale (art. 277 alin. (4) din Codul fiscal).<\/span><\/p>\n

Poate fi recunoscut ca subiect al impunerii cu impozitul pe bunurile imobiliare persoana proprietarul unui bun imobiliar de pe teritoriul Republicii Moldova, care nu de\u0163ine un document ce ar confirma dreptul de proprietate asupra bunului imobiliar sau care nu \u015fi-a \u00eenregistrat \u00een modul cuvenit drepturile sale patrimoniale asupra bunului imobiliar?<\/em><\/strong><\/span><\/p>\n

Da, proprietarul unui bun imobiliar de pe teritoriul Republicii Moldova, care nu de\u0163ine un document ce ar confirma dreptul de proprietate asupra bunului imobiliar sau care nu \u015fi-a executat obliga\u0163ia de \u00eenregistrare a drepturilor sale patrimoniale asupra bunului imobiliar, poate fi recunoscut ca subiect al impunerii cu impozitul pe bunurile imobiliare, \u00een condi\u0163iile \u00een care \u00ee\u015fi exercit\u0103, de fapt, dreptul de posesie, de folosin\u0163\u0103 \u015fi de dispozi\u0163ie asupra acestui bun. (art. 277 alin. (2) din Codul fiscal).<\/span><\/p>\n

Cine este subiect al impunerii cu impozitul pe bunurile imobiliare \u00een cazul conractului de leasing financiar?<\/em><\/strong><\/span><\/p>\n

\u00cen cazul contractului de leasing financiar, subiect al impunerii cu impozitul pe bunurile imobiliare este locatarul bunurilor imobiliare (art. 277 alin. (1) lit.e) din Codul fiscal).<\/span><\/p>\n

Sursa:\u00a0monitorul.fisc.md\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Cine sunt subiec\u0163i ai impunerii cu impozitul pe bunurile imobiliare? Subiec\u0163i ai impunerii cu impozitul pe bunurile imobiliare \/ impozitul funciar sunt persoanele juridice \u015fi persoanele fizice reziden\u0163i \u015fi nereziden\u0163i ai Republicii Moldova:\u00a0 a) proprietarii bunurilor imobiliare de pe teritoriul Republicii Moldova;\u00a0 b) arenda\u015fii care arendeaz\u0103 un bun imobiliar agricol proprietate privat\u0103, dac\u0103 contractul de arend\u0103 nu prevede altfel;\u00a0 c) de\u0163in\u0103torii drepturilor patrimoniale (drepturilor …<\/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":"\nImpozitul pe bunurile imobiliare. 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