{"id":11588,"date":"2025-05-27T09:49:48","date_gmt":"2025-05-27T07:49:48","guid":{"rendered":"https:\/\/ceccarbotosani.ro\/ro\/?p=11588"},"modified":"2025-05-27T09:49:51","modified_gmt":"2025-05-27T07:49:51","slug":"mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarbotosani.ro\/ro\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-fiscal\/","title":{"rendered":"MF: Preciz\u0103ri referitoare la aplicarea prevederilor Titlului X \u2013 Impozitul pe construc\u021bii din Codul fiscal"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e34c0b6f596\" class=\"fw-col-sm-8 tf-sh-464356531116c7f2097461e4a35a0243\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-6e53585fe2c59220e5a2aa22cd215ed6 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Ministerul Finan\u021belor (MF) aduce, printr-un comunicat, o serie de preciz\u0103ri referitoare la aplicarea prevederilor Titlului X \u2013 Impozitul pe construc\u021bii din Legea nr.227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. Astfel \u2013 subliniaz\u0103 MF \u2013 \u00een conformitate cu prevederile men\u021bionate, sunt obligate la plata impozitului pe construc\u021bii urm\u0103toarele persoane:<\/p>\n<p><strong>a)<\/strong>\u00a0persoanele juridice rom\u00e2ne,\u00a0<strong>cu excep\u021bia institu\u021biilor publice, institutelor na\u021bionale de cercetare-dezvoltare, asocia\u021biilor, funda\u021biilor \u0219i a celorlalte persoane juridice f\u0103r\u0103 scop patrimonial, potrivit legilor de organizare \u0219i func\u021bionare<\/strong>;<\/p>\n<p><strong>b)<\/strong>\u00a0persoanele juridice str\u0103ine care desf\u0103\u0219oar\u0103 activitate prin intermediul unui sediu permanent \u00een Rom\u00e2nia;<\/p>\n<p><strong>c)<\/strong>\u00a0persoanele juridice cu sediul social \u00een Rom\u00e2nia \u00eenfiin\u021bate potrivit legisla\u021biei europene.<\/p>\n<p>Construc\u021biile sunt cele prev\u0103zute \u00een grupa 1 din Catalogul privind clasificarea \u0219i duratele normale de func\u021bionare a mijloacelor fixe, aprobat prin HG nr. 2139\/2004.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-fiscal-s23424\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e34c0b6fbd8\" class=\"fw-col-sm-4 tf-sh-6182cf68ff45046cc4d0cd06507291e8\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2025\/05\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424.jpg\"  alt=\"mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2025\/05\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2025\/05\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424-300x182.jpg 300w, https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2025\/05\/mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424.jpg 660w\"   alt=\"mf-precizari-referitoare-la-aplicarea-prevederilor-titlului-x-impozitul-pe-constructii-din-codul-s23424\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Ministerul Finan\u021belor (MF) aduce, printr-un comunicat, o serie de preciz\u0103ri referitoare la aplicarea prevederilor Titlului X \u2013 Impozitul pe construc\u021bii din Legea nr.227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. Astfel \u2013 subliniaz\u0103 MF [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11588","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/comments?post=11588"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11588\/revisions"}],"predecessor-version":[{"id":11591,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11588\/revisions\/11591"}],"wp:attachment":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/media?parent=11588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/categories?post=11588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/tags?post=11588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}