Regimul contabil și fiscal privind închirierea bunurilor imobile
The Accounting and Tax Regime Regarding the Real Estate Rentals
Author(s): Lucian CernuşcaSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: rental contract; real estate; warranties; incentives; VAT adjustment;
Summary/Abstract: The present article discusses a series of theoretical and practical issues related to the accounting and tax treatment regarding real estate rentals in accordance with the current legislation in this field. Therefore, we will present the case where the owner is an individual and also the tax regime regarding the VAT and the warranty-related aspects concerning the rental contracts and the incentives provided for this type of contracts for the case where the owner and the renter are legal entities.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 11
- Page Range: 15-22
- Page Count: 8
- Language: English, Romanian