Citez de aici, unde puteti urmari si intrebarile si lamuririle legate de una din multele mizerii taxe inventate sau modificate de guvernul copy-ponta.
Sa lamurim si chestiunea cu privire la impozitul pe locuintele in care sunt sedii de firme (folosinta mixta).
Art. 459 a fost gandit ca reasezarea impozitului pe cladiri sa NU afecteze micii intreprinzatori/pfa/pfi care isi au sediul inregistrat acasa!
– impozitul pe cladirile cu destinatie de locuinta in care sunt inregistrate sedii de firma/pfa/pfi unde NU se desfasoara activitati economice se calculeaza conform regulilor de la locuinte;
– chiar si daca se desfasoara activitati economice, dar cheltuielile cu imobilul (utilitati, reparatii, impozit) NU sunt inregistrate pe firma, impozitul se calculeaza la fel ca la locuinta.
Impozitul va fi calculat proportional cu folosinta (locuinta/activitati economice) doar daca sunt inregistrate cheltuieli cu spatiul afectat afacerii.
Pentru firmele de apartament cu activitate economica in una din camere, care au trecute cheltuielile cu imobilul pe firma, s-ar putea sa va ajute (si sa va sperie) unul din cele 2 articole de pe avocatnet.ro: unu, doi.
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