| Popis: |
The article hereby discusses the amendments brought by the Government Emergency Ordinance No. 115/2023 with regard to the taxation mechanism of incomes from the rental and leasing of goods obtained by natural persons, others than those in the lease and from the rental for touristic purposes of the rooms located in private property dwellings. Thus, starting with the incomes corresponding to 2024, a 20% lump sum is deducted from the calculation of income tax from the rental and leasing of goods. One can no longer decide on determining the net annual income in real system, based on the accounting data, regardless of the number of rental agreements. Likewise, new taxation rules are introduced in case the owner is a natural person, and the tenant is a legal person or another entity that has the obligation to keep accounting records. In this situation, the tax shall be withheld and retained, declared and paid monthly from the state budget by the tenant until the 25th, inclusively, in the month following the one in which it was retained, and the owner does not have the obligation of submitting the single return. It is sent just for stating the health contribution in case the net incomes from rentals accumulated with other extra-salary incomes provided at Art. 155 Par. (1) Letters c)-h) from the Fiscal Code exceed six national minimum gross salaries. We will not refer within the article hereby to the rental of rooms from private property dwellings for touristic purposes, these having specific taxation rules according to the provisions in force. |
