Evaluarea câștigului obținut de persoane fizice din tranzacții cu titluri
Evaluation of the Gain Obtained by Individuals from Securities Transactions

Summary/Abstract: The gain/loss from the transfer of securities represents the positive/negative difference realized between the disposal value/sale price and their tax value, which includes the transaction‑related costs proven by supporting documents. The costs related to securities transactions are not defined in the Fiscal Code; however, the notion is clarified in secondary legislation, namely Instruction No. 1/6218/2023 approving the Rules on determining, withholding, and remitting the capital gains tax resulting from the transfer of securities obtained by natural persons. This normative act, however, does not regulate transactions involving shares (social parts) in the case of closed companies.

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