{"id":24703,"date":"2019-12-16T14:05:08","date_gmt":"2019-12-16T11:05:08","guid":{"rendered":"http:\/\/univers-imobil.md\/?p=24703"},"modified":"2019-12-16T14:05:08","modified_gmt":"2019-12-16T11:05:08","slug":"noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune","status":"publish","type":"post","link":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/","title":{"rendered":"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune"},"content":{"rendered":"

Valoarea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare constituie suma pl\u0103\u021bii pentru perioada de referin\u021b\u0103 (zi\/lun\u0103\/an), iar onorarea obliga\u021biilor fiscale urmeaz\u0103 a fi asigurat\u0103 lunar, \u00een termenul stabilit de art. 901 alin. (34) din Codul fiscal (CF).<\/span><\/p>\n

Aceast\u0103 norm\u0103 va completa Recomand\u0103rile metodologice privind particularit\u0103\u021bile administr\u0103rii prevederilor art. 901 alin. (34) din CF, aprobate prin Ordinul Serviciul Fiscal de Stat nr. 622 din 13 noiembrie 2018, \u0219i se con\u021bine \u00een Ordinul SFS nr. 566 din 9 decembrie 2019 publicat \u00een \u201eMonitorul oficial\u201d din 13 decembrie.<\/span><\/p>\n

Complet\u0103rile mai prev\u0103d c\u0103, \u00een cazul \u00een care contractul de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare (contractul) \u00eencepe a produce efecte pe parcursul lunii, obliga\u021bia aferent\u0103 impozitului pe venit urmeaz\u0103 a fi calculat\u0103 propor\u021bional perioadei de loca\u021biune.<\/span><\/p>\n

\u00cen condi\u021biile noi, atunci c\u00e2nd contractul este \u00eencheiat pentru o perioad\u0103 de timp determinat\u0103, calcularea obliga\u021biei de achitare a impozitului pe venit \u00eenceteaz\u0103 odat\u0103 cu expirarea acestuia. \u00cen situa\u021bia \u00een care contractul se va rezilia \u00eenainte de termenul indicat \u00een acesta, locatorul urmeaz\u0103 s\u0103 informeze SFS prin depunerea, \u00een termen de trei zile din data rezilierii contractului, a Declara\u021biei privind rezilierea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare (Declara\u021bia).<\/span><\/p>\n

Documentul intrat \u00een vigoare stipuleaz\u0103 \u0219i faptul c\u0103, \u00een cazul \u00een care contractul este \u00eencheiat pentru o perioad\u0103 de timp nedeterminat\u0103, obliga\u021bia de achitare a impozitului pe venit \u00eenceteaz\u0103 a se calcula odat\u0103 cu prezentarea Declara\u021biei de reziliere la organul fiscal. Dac\u0103 Declara\u021bia se prezint\u0103 cu dep\u0103\u0219irea termenului men\u021bionat \u00een document, la calcularea obliga\u021biei fiscale se va lua \u00een considerare perioada de p\u00e2n\u0103 la cea de a treia zi ce procedeaz\u0103 ziua depunerii Declara\u021biei privind rezilierea contractului la SFS.<\/span><\/p>\n

Odat\u0103 cu intrarea modific\u0103rilor \u0219i complet\u0103rilor \u00een vigoare, Declara\u021bia-Cerere privind \u00eenregistrarea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare (se depune pentru fiecare bun imobil separat) va trebui s\u0103 con\u021bin\u0103, obligatoriu, termenul contractului \u0219i valoarea lui (\u00een moned\u0103 na\u021bional\u0103 sau \u00een valut\u0103 str\u0103in\u0103) pentru perioada de referin\u021b\u0103 (ziua\/luna\/anul).<\/span><\/p>\n

Recomand\u0103rile metodologice privind particularit\u0103\u021bile administr\u0103rii prevederilor art. 901 alin. (34) din CF se r\u0103sfr\u00e2ng asupra persoanelor fizice care nu desf\u0103\u0219oar\u0103 activitate de \u00eentreprinz\u0103tor \u015fi transmit persoanelor specificate la art. 54, precum \u015fi altor persoane dec\u00e2t cele specificate la art. 90 din CF, \u00een posesie \u015fi\/sau \u00een folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) proprietate imobiliar\u0103, indiferent de faptul dac\u0103 o de\u021bine \u00een proprietate sau nu.<\/span><\/p>\n

_______________________________________________________________________<\/p>\n

Codul fiscal<\/p>\n

Art. 901. Re\u0163inerea final\u0103 a impozitului din unele tipuri de venit<\/p>\n

(34) Subiec\u0163ii impunerii persoane fizice, care nu desf\u0103\u015foar\u0103 activitate de \u00eentreprinz\u0103tor \u015fi transmit persoanelor specificate la art. 54, precum \u0219i altor persoane dec\u00eet cele specificate la art.90 \u00een posesie \u015fi\/sau \u00een folosin\u0163\u0103 (loca\u0163iune, arend\u0103, uzufruct) proprietate imobiliar\u0103, achit\u0103 impozit \u00een m\u0103rime de 7% din valoarea contractului. Persoanele men\u0163ionate s\u00eent obligate, \u00een termen de 3 zile de la data \u00eencheierii contractului, s\u0103 \u00eenregistreze contractul \u00eencheiat la subdiviziunea Serviciului Fiscal de Stat \u00een a c\u0103rei raz\u0103 s\u00eent deservite. Acest impozit se achit\u0103 lunar cel t\u00eerziu la data de 2 a lunii \u00een curs, sau \u00een avans. Dac\u0103 proprietatea imobiliar\u0103 a fost transmis\u0103 \u00een posesie \u015fi\/sau \u00een folosin\u0163\u0103 (loca\u0163iune, arend\u0103, uzufruct) dup\u0103 data de 2, termenul de plat\u0103 \u00een aceast\u0103 lun\u0103 va fi a doua zi din momentul \u00eencheierii contractului. Suma impozitului achitat \u00een avans nu se va restitui din buget. \u00cen cazul ne\u00eenregistr\u0103rii contractului de loca\u021biune, arend\u0103, uzufruct al propriet\u0103\u021bii imobiliare \u0219i neachit\u0103rii impozitului din venitul ob\u021binut, Serviciul Fiscal de Stat va estima venitul persoanei fizice care nu desf\u0103\u0219oar\u0103 activitate de \u00eentreprinz\u0103tor prin metode \u0219i surse indirecte, \u00een conformitate cu prevederile art. 189 \u015fi 225.<\/p>\n

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

Valoarea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare constituie suma pl\u0103\u021bii pentru perioada de referin\u021b\u0103 (zi\/lun\u0103\/an), iar onorarea obliga\u021biilor fiscale urmeaz\u0103 a fi asigurat\u0103 lunar, \u00een termenul stabilit de art. 901 alin. (34) din Codul fiscal (CF). Aceast\u0103 norm\u0103 va completa Recomand\u0103rile metodologice privind particularit\u0103\u021bile administr\u0103rii prevederilor art. 901 alin. (34) din CF, aprobate prin Ordinul Serviciul Fiscal …<\/p>\n","protected":false},"author":3,"featured_media":19427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[],"yoast_head":"\nNoi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |<\/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\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |\" \/>\n<meta property=\"og:description\" content=\"Valoarea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare constituie suma pl\u0103\u021bii pentru perioada de referin\u021b\u0103 (zi\/lun\u0103\/an), iar onorarea obliga\u021biilor fiscale urmeaz\u0103 a fi asigurat\u0103 lunar, \u00een termenul stabilit de art. 901 alin. (34) din Codul fiscal (CF). Aceast\u0103 norm\u0103 va completa Recomand\u0103rile metodologice privind particularit\u0103\u021bile administr\u0103rii prevederilor art. 901 alin. (34) din CF, aprobate prin Ordinul Serviciul Fiscal ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-16T11:05:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"340\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"UI\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"UI\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/\",\"url\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/\",\"name\":\"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |\",\"isPartOf\":{\"@id\":\"https:\/\/univers-imobil.md\/ro\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg\",\"datePublished\":\"2019-12-16T11:05:08+00:00\",\"dateModified\":\"2019-12-16T11:05:08+00:00\",\"author\":{\"@id\":\"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/3ac1718a55156ea5c2c0ea9f63428d5f\"},\"breadcrumb\":{\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage\",\"url\":\"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg\",\"contentUrl\":\"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg\",\"width\":600,\"height\":340},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Acas\u0103\",\"item\":\"https:\/\/univers-imobil.md\/ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/#website\",\"url\":\"https:\/\/univers-imobil.md\/ro\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/univers-imobil.md\/ro\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/3ac1718a55156ea5c2c0ea9f63428d5f\",\"name\":\"UI\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a7c8596fe4b0e21bf39325b12d2b7fed?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a7c8596fe4b0e21bf39325b12d2b7fed?s=96&d=mm&r=g\",\"caption\":\"UI\"},\"sameAs\":[\"https:\/\/univers-imobil.md\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/","og_locale":"ro_RO","og_type":"article","og_title":"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |","og_description":"Valoarea contractului de transmitere \u00een posesie \u0219i\/sau folosin\u021b\u0103 (loca\u021biune, arend\u0103, uzufruct) a propriet\u0103\u021bii imobiliare constituie suma pl\u0103\u021bii pentru perioada de referin\u021b\u0103 (zi\/lun\u0103\/an), iar onorarea obliga\u021biilor fiscale urmeaz\u0103 a fi asigurat\u0103 lunar, \u00een termenul stabilit de art. 901 alin. (34) din Codul fiscal (CF). Aceast\u0103 norm\u0103 va completa Recomand\u0103rile metodologice privind particularit\u0103\u021bile administr\u0103rii prevederilor art. 901 alin. (34) din CF, aprobate prin Ordinul Serviciul Fiscal ...","og_url":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/","article_published_time":"2019-12-16T11:05:08+00:00","og_image":[{"width":600,"height":340,"url":"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg","type":"image\/jpeg"}],"author":"UI","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"UI","Timp estimat pentru citire":"3 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/","url":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/","name":"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune |","isPartOf":{"@id":"https:\/\/univers-imobil.md\/ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage"},"image":{"@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage"},"thumbnailUrl":"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg","datePublished":"2019-12-16T11:05:08+00:00","dateModified":"2019-12-16T11:05:08+00:00","author":{"@id":"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/3ac1718a55156ea5c2c0ea9f63428d5f"},"breadcrumb":{"@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#primaryimage","url":"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg","contentUrl":"https:\/\/univers-imobil.md\/wp-content\/uploads\/2016\/08\/real-estate-standards-e1479658518248.jpg","width":600,"height":340},{"@type":"BreadcrumbList","@id":"https:\/\/univers-imobil.md\/ro\/noi-prevederi-pentru-administrarea-fiscala-a-contractelor-de-locatiune\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Acas\u0103","item":"https:\/\/univers-imobil.md\/ro\/"},{"@type":"ListItem","position":2,"name":"Noi prevederi pentru administrarea fiscal\u0103 a contractelor de loca\u021biune"}]},{"@type":"WebSite","@id":"https:\/\/univers-imobil.md\/ro\/#website","url":"https:\/\/univers-imobil.md\/ro\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/univers-imobil.md\/ro\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/3ac1718a55156ea5c2c0ea9f63428d5f","name":"UI","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/univers-imobil.md\/ro\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a7c8596fe4b0e21bf39325b12d2b7fed?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a7c8596fe4b0e21bf39325b12d2b7fed?s=96&d=mm&r=g","caption":"UI"},"sameAs":["https:\/\/univers-imobil.md"]}]}},"_links":{"self":[{"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/posts\/24703"}],"collection":[{"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/comments?post=24703"}],"version-history":[{"count":1,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/posts\/24703\/revisions"}],"predecessor-version":[{"id":24704,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/posts\/24703\/revisions\/24704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/media\/19427"}],"wp:attachment":[{"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/media?parent=24703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/categories?post=24703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/univers-imobil.md\/ro\/wp-json\/wp\/v2\/tags?post=24703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}