Impozitul pe veniturile din transferul proprietăților imobiliare în procedura autentificării notariale. Între claritatea normei generale și ambiguitatea excepției referitoare la calitatea de contribuabil a donatarului
Income tax on income from the transfer of real estate in the notarial authentication procedure. Between the clarity of the general rule and the ambiguity of the exception regarding the grantee’s status as taxpayer

Summary/Abstract: This article examines the legal regime of the income tax applicable to income arising from the transfer of real estate within the notarial authentication procedure, highlighting the contrast between the clarity of the general rule in the Fiscal Code and the ambiguity of the exceptional rule in the methodological norms concerning the grantee’s status as taxpayer. The author’s objective is to explain the foundations and historical evolution of the taxation of transfers of real estate from personal assets, to describe the current calculation mechanism (the transaction value and tax rates differentiated by the holding period), and to provide a critical analysis of the exception applicable to gifts, which shifts the tax burden to the gratuitous acquirer. The research finds a conceptual dysfunction: although the taxpayer becomes the grantee, the temporal criterion for determining the applicable rate remains, in functional terms, tied to the donor’s holding history, leading to non-uniform practices and risks of incorrect taxation. The study highlights theoretical implications for the coherence of the fiscal rule and major practical implications for the notary and the parties, affecting predictability and the legal security of civil transactions, and it proposes legislative clarifications (including the explicit recognition of the holding-period rule or regulation at the level of primary legislation).

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