{"id":47274,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/drept-imobiliar\/impozitul-pe-venitul-imobiliar\/"},"modified":"2025-11-25T14:09:39","modified_gmt":"2025-11-25T13:09:39","slug":"impozitul-pe-venitul-imobiliar","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/drept-imobiliar\/impozitul-pe-venitul-imobiliar\/","title":{"rendered":"Impozitul pe venitul imobiliar"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Impozitul pe venitul imobiliar<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Impozitul pe venitul imobiliar<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Obliga\u021bia fiscal\u0103 \u00een cazul v\u00e2nz\u0103rii cu titlu oneros a propriet\u0103\u021bilor imobiliare<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Scutiri de taxe \u0219i reglement\u0103ri speciale<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Scutirea pentru re\u0219edin\u021ba principal\u0103<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Scutirea produc\u0103torului<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Alte v\u00e2nz\u0103ri scutite de taxe<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Exproprieri<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Anumite opera\u021biuni de schimb<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Determinarea profitului \u00een cazul v\u00e2nz\u0103rilor de propriet\u0103\u021bi imobiliare<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Terenuri noi<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Terenuri vechi<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">Ajustarea costurilor de achizi\u021bie<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Valoarea cotei de impozit<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">\u00cencasarea \u0219i plata impozitului pe venitul din propriet\u0103\u021bi imobiliare<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Dou\u0103 modalit\u0103\u021bi de plat\u0103 a impozitului<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">Efectul de plat\u0103 final\u0103 \u00een cazul autoevalu\u0103rii<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Op\u021biunea de evaluare \u0219i impozitare standard<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u00centreb\u0103ri frecvente \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Impozitul pe venitul imobiliar<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen multe cazuri, oricine <strong>vinde o proprietate imobiliar\u0103<\/strong> \u0219i <strong>ob\u021bine profit<\/strong> din aceasta trebuie s\u0103 pl\u0103teasc\u0103 impozit pe venitul din propriet\u0103\u021bi imobiliare. La v\u00e2nzarea unui teren, a unei case sau a unui apartament, se aplic\u0103 un impozit forfetar pe venitul din propriet\u0103\u021bi imobiliare de 30%, a c\u0103rui baz\u0103 este <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30 EStG<\/a>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Dac\u0103 o persoan\u0103 ob\u021bine un profit din v\u00e2nzarea unei propriet\u0103\u021bi imobiliare, trebuie s\u0103 pl\u0103teasc\u0103 impozit pe venitul din propriet\u0103\u021bi imobiliare pentru acesta<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Afla\u021bi c\u00e2nd se aplic\u0103 impozitul pe venitul din propriet\u0103\u021bi imobiliare la v\u00e2nzarea unei propriet\u0103\u021bi, ce scutiri sunt posibile \u0219i la ce trebuie s\u0103 fi\u021bi aten\u021bi din punct de vedere juridic\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Obliga\u021bia fiscal\u0103 \u00een cazul v\u00e2nz\u0103rii cu titlu oneros a propriet\u0103\u021bilor imobiliare<\/h2>\n\n<p class=\"wp-block-paragraph\">Impozitul se aplic\u0103 v\u00e2nz\u0103rilor cu titlu oneros de: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Terenul<\/li>\n\n\n\n<li>Cl\u0103diri, inclusiv apartamente<\/li>\n\n\n\n<li>Drepturi similare cu propriet\u0103\u021bile imobiliare, de exemplu, drepturi de construc\u021bie<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nu se aplic\u0103 impozit \u00een cazul:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Transfer gratuit, cum ar fi dona\u021bia, mo\u0219tenirea<\/li>\n\n\n\n<li>Re\u0219edin\u021ba principal\u0103 a v\u00e2nz\u0103torului, precum \u0219i cl\u0103dirile construite de acesta<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Scutiri de taxe \u0219i reglement\u0103ri speciale<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Scutirea pentru re\u0219edin\u021ba principal\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 exist\u0103 o re\u0219edin\u021b\u0103 principal\u0103, v\u00e2nzarea propriet\u0103\u021bii imobiliare r\u0103m\u00e2ne scutit\u0103 de taxe. Dou\u0103 variante permit scutirea de taxe: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Regula de doi ani<\/strong>: Proprietatea imobiliar\u0103 a fost utilizat\u0103 ca re\u0219edin\u021b\u0103 principal\u0103 <strong>cel pu\u021bin doi ani ne\u00eentrerupt<\/strong>, \u00eencep\u00e2nd cu achizi\u021bia cu titlu oneros p\u00e2n\u0103 la v\u00e2nzare.<\/li>\n\n\n\n<li><strong>Regula 5 din 10<\/strong>: V\u00e2nz\u0103torul a locuit \u00een proprietatea imobiliar\u0103 <strong>cel pu\u021bin cinci ani continuu \u00een ultimii zece ani<\/strong>. Nu este d\u0103un\u0103tor dac\u0103 re\u0219edin\u021ba principal\u0103 a fost abandonat\u0103 deja <strong>cu p\u00e2n\u0103 la cinci ani \u00eenainte de v\u00e2nzare<\/strong>. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 scutire se aplic\u0103 numai dac\u0103 exist\u0103 o achizi\u021bie cu titlu oneros, de exemplu, prin cump\u0103rare.<br\/>\u00cen schimb, o proprietate imobiliar\u0103 transferat\u0103 gratuit, de exemplu, prin mo\u0219tenire sau dona\u021bie, nu \u00eendepline\u0219te, \u00een principiu, aceast\u0103 condi\u021bie.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Scutirea produc\u0103torului<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0218i v\u00e2nzarea unei <strong>cl\u0103diri construite de sine<\/strong> este scutit\u0103 de taxe, dar numai dac\u0103:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>cl\u0103direa a fost construit\u0103 <strong>\u00een activele private<\/strong>,<\/li>\n\n\n\n<li>v\u00e2nz\u0103torul \u00eensu\u0219i a finan\u021bat proiectul de construc\u021bie \u0219i a suportat riscul,<\/li>\n\n\n\n<li>\u0219i cl\u0103direa <strong>nu a fost \u00eenchiriat\u0103<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Scutirea de taxe se refer\u0103 exclusiv la cl\u0103dire, dar nu \u0219i la teren.<br\/>Dac\u0103 proprietarul \u00eenchiriaz\u0103 proprietatea \u00een totalitate sau par\u021bial \u00een ultimii zece ani, acesta beneficiaz\u0103 de scutire numai pentru partea ne\u00eenchiriat\u0103.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Alte v\u00e2nz\u0103ri scutite de taxe<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Exproprieri<\/h3>\n\n<p class=\"wp-block-paragraph\">Nu se aplic\u0103 impozitul pe venitul din propriet\u0103\u021bi imobiliare dac\u0103 v\u00e2nzarea are loc <strong>pentru a evita o interven\u021bie oficial\u0103<\/strong>, de exemplu, \u00een cadrul unei <strong>exproprieri<\/strong> sau prin presiune oficial\u0103.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Anumite opera\u021biuni de schimb<\/h3>\n\n<p class=\"wp-block-paragraph\">Urm\u0103toarele opera\u021biuni de schimb sunt scutite de taxe:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Schimbul de <strong>terenuri agricole \u0219i forestiere<\/strong> \u00een cadrul <strong>procedurilor de comasare sau de \u00eembun\u0103t\u0103\u021bire funciar\u0103<\/strong><\/li>\n\n\n\n<li>Schimbul \u00een cadrul unei <strong>repartiz\u0103ri a terenurilor construibile<\/strong><\/li>\n\n\n\n<li><strong>Ajust\u0103ri de grani\u021be<\/strong>, cu condi\u021bia ca o plat\u0103 compensatorie s\u0103 nu dep\u0103\u0219easc\u0103 730 de euro<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Determinarea profitului \u00een cazul v\u00e2nz\u0103rilor de propriet\u0103\u021bi imobiliare<\/h2>\n\n<p class=\"wp-block-paragraph\">Oricine vinde o proprietate imobiliar\u0103 ob\u021bine un a\u0219a-numit profit din v\u00e2nzare, care rezult\u0103 din diferen\u021ba dintre venitul efectiv din v\u00e2nzare \u0219i costurile de achizi\u021bie suportate ini\u021bial.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Terenuri noi<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul propriet\u0103\u021bilor imobiliare achizi\u021bionate <strong>dup\u0103 31 martie 2002<\/strong>, se scad costurile efective de achizi\u021bie din pre\u021bul de v\u00e2nzare. Acestea includ, de asemenea, anumite investi\u021bii ulterioare, cum ar fi extinderi sau renov\u0103ri majore, dac\u0103 nu au fost deja luate \u00een considerare din punct de vedere fiscal. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Terenuri vechi<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul propriet\u0103\u021bilor imobiliare mai vechi, care au fost achizi\u021bionate <strong>\u00eenainte de 31 martie 2002<\/strong>, autoritatea fiscal\u0103 aplic\u0103 valori forfetare. De regul\u0103, <strong>86% din venituri sunt considerate costuri de achizi\u021bie<\/strong>, ceea ce \u00eenseamn\u0103 c\u0103 doar 14% trebuie impozitate, cu cota de impozit forfetar\u0103 de 30%. Aceasta are ca rezultat o <strong>sarcin\u0103 fiscal\u0103 efectiv\u0103 de 4,2%<\/strong> asupra pre\u021bului de v\u00e2nzare.  <\/p>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 un teren a fost <strong>recalificat<\/strong> din teren verde \u00een teren construibil <strong>dup\u0103 31 decembrie 1987<\/strong>, autoritatea fiscal\u0103 ia \u00een considerare <strong>doar 40% din pre\u021bul de v\u00e2nzare<\/strong> ca costuri de achizi\u021bie. Acest lucru cre\u0219te profitul impozabil la 60%, ceea ce duce la o sarcin\u0103 fiscal\u0103 efectiv\u0103 de 18%. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">Ajustarea costurilor de achizi\u021bie<\/h3>\n\n<p class=\"wp-block-paragraph\">Autoritatea fiscal\u0103 permite o ajustare a costurilor de achizi\u021bie numai \u00een cazul a\u0219a-numitei <strong>determin\u0103ri a veniturilor standard<\/strong>, care se aplic\u0103 \u00een principal terenurilor noi. Aceasta ia \u00een considerare costurile efective de achizi\u021bie. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Valoarea cotei de impozit<\/h2>\n\n<p class=\"wp-block-paragraph\">Din 2016, autoritatea fiscal\u0103 impoziteaz\u0103, \u00een principiu, profiturile din v\u00e2nz\u0103rile de terenuri cu o cot\u0103 de impozit fix\u0103 de 30%, acest impozit ne major\u00e2nd cota de impozit pentru restul veniturilor.<\/p>\n\n<p class=\"wp-block-paragraph\">La cerere, contribuabilii pot alege cota de impozit pe venit regulat\u0103 mai mic\u0103, a\u0219a-numita op\u021biune de impozitare standard.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">\u00cencasarea \u0219i plata impozitului pe venitul din propriet\u0103\u021bi imobiliare<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen multe cazuri, v\u00e2nz\u0103torii trebuie s\u0103 pl\u0103teasc\u0103 impozit pe venitul din propriet\u0103\u021bi imobiliare la v\u00e2nzarea de terenuri sau propriet\u0103\u021bi imobiliare. Avoca\u021bii sau notarii calculeaz\u0103 \u0219i pl\u0103tesc acest impozit, \u00een special dac\u0103 determin\u0103 \u0219i impozitul pe transferul de proprietate imobiliar\u0103 pentru partea cump\u0103r\u0103toare. \u00cen astfel de cazuri, legea oblig\u0103 la decontarea fiscal\u0103 prin intermediul unui reprezentant al p\u0103r\u021bilor.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Dou\u0103 modalit\u0103\u021bi de plat\u0103 a impozitului<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Autoevaluare<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 avocatul sau notarul angajat calculeaz\u0103 impozitul pe transferul de proprietate imobiliar\u0103, acesta pl\u0103te\u0219te, de regul\u0103, \u0219i impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een acela\u0219i timp.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Plat\u0103 anticipat\u0103 special\u0103<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 reprezentantul p\u0103r\u021bilor nu calculeaz\u0103 impozitul pe transferul de proprietate imobiliar\u0103, persoana obligat\u0103 fiscal pl\u0103te\u0219te un <strong>avans la autoritatea fiscal\u0103<\/strong>. Aceasta deduce suma <strong>ulterior<\/strong> \u00een cadrul <strong>evalu\u0103rii impozitului pe venit<\/strong> la impozitul final. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">Efectul de plat\u0103 final\u0103 \u00een cazul autoevalu\u0103rii<\/h3>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 plata impozitului pe venitul din propriet\u0103\u021bi imobiliare se face prin autoevaluare, aceasta are <strong>efect de plat\u0103 final\u0103<\/strong>. Astfel, impozitul este considerat <g id=\"gid_1\">pl\u0103tit integral<\/g>. Nu este necesar\u0103 o alt\u0103 \u00eenregistrare \u00een declara\u021bia de impozit pe venit.  <\/p>\n\n<p class=\"wp-block-paragraph\">Plata anticipat\u0103 reprezint\u0103 o excep\u021bie: autoritatea fiscal\u0103 o deduce \u00een cursul evalu\u0103rii, dar <strong>nu este considerat\u0103 automat ca fiind impozitat\u0103 final<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Op\u021biunea de evaluare \u0219i impozitare standard<\/h3>\n\n<p class=\"wp-block-paragraph\">Oricine vinde o proprietate imobiliar\u0103 poate men\u021biona voluntar acest proces \u00een declara\u021bia de impozit. Astfel, a\u0219a-numita <strong>op\u021biune de evaluare<\/strong> permite nu numai o corectare a calculelor incorecte, ci \u0219i compensarea pierderilor din alte v\u00e2nz\u0103ri. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternativ, se poate alege <strong>op\u021biunea de impozitare standard<\/strong>. Dac\u0103 cota personal\u0103 de impozit pe venit este sub 30%, sarcina fiscal\u0103 asupra profitului din v\u00e2nzare se reduce \u00een mod corespunz\u0103tor. Calculul se face \u00een cadrul evalu\u0103rii regulate a impozitului pe venit.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103, impozitul pe venitul din propriet\u0103\u021bi imobiliare ridic\u0103 numeroase \u00eentreb\u0103ri. Cu o consultan\u021b\u0103 juridic\u0103 bine fundamentat\u0103, evita\u021bi dezavantajele financiare \u0219i crea\u021bi claritate fiscal\u0103 \u00eenainte de semnarea contractului. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u00centreb\u0103ri frecvente \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ce \u00eenseamn\u0103 \u201eimpozit pe venitul din propriet\u0103\u021bi imobiliare\u201d \u0219i ce cot\u0103 de impozit se aplic\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>ImmoESt este o form\u0103 special\u0103 a impozitului pe venit, care prevede o cot\u0103 de impozit forfetar\u0103 de 30% asupra profiturilor din v\u00e2nzare.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">C\u00e2nd se aplic\u0103 scutirea pentru re\u0219edin\u021ba principal\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Aceast\u0103 scutire se aplic\u0103 dac\u0103 s-a locuit efectiv acolo ca re\u0219edin\u021b\u0103 principal\u0103 timp de cel pu\u021bin doi ani continuu de la cump\u0103rare sau cinci ani \u00een ultimii zece ani \u2013 v\u00e2nzarea trebuie s\u0103 explice aceast\u0103 perioad\u0103 de utilizare anterioar\u0103.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00cen ce condi\u021bii se elimin\u0103 impozitul prin scutirea produc\u0103torului?<\/span><\/div><div class=\"uagb-faq-content\"><p>V\u00e2nz\u0103torul trebuie s\u0103 fi <strong>construit singur<\/strong> cl\u0103direa \u2013 chiar \u0219i printr-o comand\u0103 de construc\u021bie -, s\u0103 fi suportat riscul financiar \u0219i construc\u021bia <strong>s\u0103 nu fi fost \u00eenchiriat\u0103 \u00een ultimii zece ani<\/strong>. Scutirea se aplic\u0103 numai cl\u0103dirii, nu \u0219i terenului. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ce riscuri implic\u0103 o autoevaluare incorect\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Informa\u021bii incomplete sau incorecte sau informa\u021bii false, de ex. costuri nedocumentate, situa\u021bii de scutire incorecte pot duce la cereri suplimentare, penalit\u0103\u021bi sau obliga\u021bii de plat\u0103 a dob\u00e2nzilor.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cum pot fi evitate erorile fiscale?<\/span><\/div><div class=\"uagb-faq-content\"><p>O documentare atent\u0103 a costurilor de achizi\u021bie \u0219i publicitate, precum \u0219i o verificare timpurie a posibilelor scutiri prin asisten\u021b\u0103 juridic\u0103 sunt esen\u021biale pentru a minimiza riscurile fiscale.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cum se distinge \u201epatrimoniul vechi\u201d de \u201epatrimoniul nou\u201d?<\/span><\/div><div class=\"uagb-faq-content\"><p>Patrimoniul vechi se refer\u0103 la propriet\u0103\u021bile imobiliare achizi\u021bionate \u00eenainte de 31 martie 2002. Cl\u0103dirile noi, pe de alt\u0103 parte, permit deducerea costurilor efective din venituri. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Impozitul pe venitul imobiliar \u00cen multe cazuri, oricine vinde o proprietate imobiliar\u0103 \u0219i ob\u021bine profit din aceasta trebuie s\u0103 pl\u0103teasc\u0103 impozit pe venitul din propriet\u0103\u021bi imobiliare. La v\u00e2nzarea unui teren, &#8230;","protected":false},"author":1,"featured_media":47276,"parent":45412,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[918,741],"tags":[],"class_list":["post-47274","page","type-page","status-publish","has-post-thumbnail","hentry","category-drept","category-drept-imobiliar"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Impozitul pe venitul imobiliar \u00cen multe cazuri, oricine vinde o proprietate imobiliar\u0103 \u0219i ob\u021bine profit din aceasta trebuie s\u0103 pl\u0103teasc\u0103 impozit pe venitul din propriet\u0103\u021bi imobiliare. La v\u00e2nzarea unui teren, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/47274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=47274"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/47274\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/45412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media\/47276"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=47274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=47274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=47274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}