{"id":48465,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/dreptul-succesoral-si-prevederi\/impozitul-pe-venitul-din-proprietati-imobiliare-in-cazul-mostenirii\/"},"modified":"2025-11-25T14:24:57","modified_gmt":"2025-11-25T13:24:57","slug":"impozitul-pe-venitul-din-proprietati-imobiliare-in-cazul-mostenirii","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/dreptul-succesoral-si-prevederi\/impozitul-pe-venitul-din-proprietati-imobiliare-in-cazul-mostenirii\/","title":{"rendered":"Impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul mo\u0219tenirii"},"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-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Excep\u021bii de la impozitul pe venitul din propriet\u0103\u021bi imobiliare<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Dona\u021biile \u0219i consecin\u021bele lor fiscale<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul mo\u0219tenirii<\/a><\/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\">\u00cencep\u00e2nd cu 2012, <strong>impozitul pe venitul din propriet\u0103\u021bi imobiliare (ImmoESt)<\/strong> se aplic\u0103 profiturilor ob\u021binute din <strong>v\u00e2nzarea de terenuri<\/strong>. ImmoESt se aplic\u0103 numai <g id=\"gid_2\">tranzac\u021biilor cu titlu oneros de achizi\u021bie \u0219i transfer<\/g>. \u00cen cazul tranzac\u021biilor cu titlu gratuit, cum ar fi mo\u0219tenirile sau dona\u021biile, acesta nu se aplic\u0103 ini\u021bial, cu excep\u021bia cazului \u00een care proprietatea imobiliar\u0103 este v\u00e2ndut\u0103 ulterior.  <\/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\">Impozitul pe venitul din propriet\u0103\u021bi imobiliare este un impozit pe profitul ob\u021binut din v\u00e2nzarea de terenuri sau propriet\u0103\u021bi imobiliare \u00een Austria. Acesta este, de regul\u0103, <strong>30%<\/strong> din profitul realizat. <\/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-bei-Erbschaften-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul mo\u0219tenirii \u0219i al dona\u021biei \u00een Austria \u2013 Reguli, excep\u021bii \u0219i asisten\u021b\u0103 juridic\u0103 explicate simplu.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Excep\u021bii de la impozitul pe venitul din propriet\u0103\u021bi imobiliare<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Scutirea pentru re\u0219edin\u021ba principal\u0103<\/li>\n\n\n\n<li>Scutirea produc\u0103torului<\/li>\n\n\n\n<li>Exproprieri<\/li>\n\n\n\n<li>Anumite opera\u021biuni de schimb<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">Informa\u021bii mai precise despre excep\u021biile de la impozitul pe venitul din propriet\u0103\u021bi imobiliare, cota de impozitare, precum \u0219i despre plata impozitului g\u0103si\u021bi aici.<\/a><\/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\">\u201eGerade bei Schenkungen und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">Dona\u021biile \u0219i consecin\u021bele lor fiscale<\/h2>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 un teren este donat, aceasta este o <strong>tranzac\u021bie cu titlu gratuit<\/strong>. Deoarece donatorul nu prime\u0219te un pre\u021b de achizi\u021bie \u0219i, prin urmare, nu realizeaz\u0103 niciun profit, ini\u021bial se creeaz\u0103 impresia c\u0103 nu trebuie pl\u0103tit niciun impozit. Dar <strong>aten\u021bie<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e2nzare sau \u00eenchiriere ulterioar\u0103<\/strong>: De \u00eendat\u0103 ce donatarul vinde proprietatea imobiliar\u0103 sau ob\u021bine venituri din aceasta, se poate aplica <strong>impozitul pe venitul din propriet\u0103\u021bi imobiliare<\/strong>. Prin urmare, este esen\u021bial dac\u0103 utilizarea genereaz\u0103 un venit economic. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dona\u021bie mixt\u0103<\/strong>: Adesea, copiii pl\u0103tesc fra\u021bilor lor o compensa\u021bie dac\u0103 doar unul prime\u0219te terenul. Dac\u0103 aceast\u0103 plat\u0103 dep\u0103\u0219e\u0219te <g id=\"gid_1\">50% din valoarea terenului<\/g>, tranzac\u021bia nu mai este considerat\u0103 o dona\u021bie pur\u0103 din punct de vedere fiscal. \u00cen acest caz, transferul este tratat ca o v\u00e2nzare, iar impozitul pe venitul din propriet\u0103\u021bi imobiliare trebuie pl\u0103tit.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul mo\u0219tenirii<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul mo\u0219tenirii, se aplic\u0103 reguli similare ca \u00een cazul dona\u021biilor. Adesea, un mo\u0219tenitor preia o proprietate imobiliar\u0103 \u0219i \u00eei compenseaz\u0103 financiar pe ceilal\u021bi mo\u0219tenitori. Dac\u0103 se aplic\u0103 <strong>impozitul pe venitul din propriet\u0103\u021bi imobiliare<\/strong>, depinde \u00een principal de tipul de plat\u0103 compensatorie:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Compensa\u021bie din mo\u0219tenire<\/strong>: Dac\u0103 plata este efectuat\u0103 direct din activele mo\u0219tenite, se vorbe\u0219te despre o <strong>\u00eemp\u0103r\u021bire a mo\u0219tenirii neutr\u0103 din punct de vedere fiscal<\/strong>. \u00cen acest caz, nu se aplic\u0103 impozitul pe venitul din propriet\u0103\u021bi imobiliare. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Compensa\u021bie din active private<\/strong>: Dac\u0103 mo\u0219tenitorul favorizat pl\u0103te\u0219te compensa\u021bia din propriul buzunar, depinde de <strong>cota de mo\u0219tenire<\/strong>, adic\u0103 partea pe care fiecare ar fi primit-o f\u0103r\u0103 un acord. Dac\u0103 plata dep\u0103\u0219e\u0219te <strong>50% din cota de mo\u0219tenire<\/strong>, tranzac\u021bia este considerat\u0103 oneroas\u0103 din punct de vedere fiscal, iar impozitul pe venitul din propriet\u0103\u021bi imobiliare devine scadent. <\/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\">Impozitul pe venitul din propriet\u0103\u021bi imobiliare este un subiect complex, mai ales c\u00e2nd vine vorba de <strong>dona\u021bii<\/strong> sau <strong>mo\u0219teniri<\/strong>. Chiar \u0219i mici diferen\u021be \u00een pl\u0103\u021bile compensatorii sau \u00een modul \u00een care este procesat\u0103 mo\u0219tenirea decid dac\u0103 apare sau nu obliga\u021bia fiscal\u0103. <\/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-36d1cbb5 \" 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 impozitul pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul unei mo\u0219teniri?<\/span><\/div><div class=\"uagb-faq-content\"><p>Mo\u0219tenirea pur\u0103 a unei propriet\u0103\u021bi imobiliare este scutit\u0103 de impozit. Impozitul pe venitul din propriet\u0103\u021bi imobiliare se aplic\u0103 numai dac\u0103 proprietatea imobiliar\u0103 mo\u0219tenit\u0103 este v\u00e2ndut\u0103 sau dac\u0103 un mo\u0219tenitor \u00eei compenseaz\u0103 pe al\u021bi como\u0219tenitori cu o <strong>plat\u0103 compensatorie din activele private<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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\">Trebuie s\u0103 pl\u0103ti\u021bi impozit pe venitul din propriet\u0103\u021bi imobiliare \u00een cazul unei dona\u021bii?<\/span><\/div><div class=\"uagb-faq-content\"><p>O dona\u021bie \u00een sine este scutit\u0103 de impozit, deoarece nu se pl\u0103te\u0219te un pre\u021b de achizi\u021bie. Cu toate acestea, impozitul pe venitul din propriet\u0103\u021bi imobiliare apare dac\u0103 donatarul vinde ulterior proprietatea imobiliar\u0103 sau ob\u021bine venituri din aceasta. \u00cen cazul unei <strong>dona\u021bii mixte<\/strong>, obliga\u021bia fiscal\u0103 este declan\u0219at\u0103 de \u00eendat\u0103 ce plata dep\u0103\u0219e\u0219te <strong>50% din valoarea terenului<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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 excep\u021bii de la impozitul pe venitul din propriet\u0103\u021bi imobiliare exist\u0103 \u00een Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Anumite cazuri sunt scutite de impozit, inclusiv <strong>scutirea pentru re\u0219edin\u021ba principal\u0103<\/strong>, <strong>scutirea pentru produc\u0103tor<\/strong>, <strong>exproprierile<\/strong>, precum \u0219i anumite <strong>tranzac\u021bii de schimb<\/strong>. Dac\u0103 se aplic\u0103 o excep\u021bie, depinde de cazul individual \u0219i ar trebui verificat individual. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Impozitul pe venitul imobiliar \u00cencep\u00e2nd cu 2012, impozitul pe venitul din propriet\u0103\u021bi imobiliare (ImmoESt) se aplic\u0103 profiturilor ob\u021binute din v\u00e2nzarea de terenuri. ImmoESt se aplic\u0103 numai tranzac\u021biilor cu titlu oneros &#8230;","protected":false},"author":24,"featured_media":48467,"parent":43410,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[849],"tags":[],"class_list":["post-48465","page","type-page","status-publish","has-post-thumbnail","hentry","category-dreptul-succesoral-si-prevederi"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Impozitul pe venitul imobiliar \u00cencep\u00e2nd cu 2012, impozitul pe venitul din propriet\u0103\u021bi imobiliare (ImmoESt) se aplic\u0103 profiturilor ob\u021binute din v\u00e2nzarea de terenuri. ImmoESt se aplic\u0103 numai tranzac\u021biilor cu titlu oneros ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48465","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=48465"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48465\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/43410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media\/48467"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=48465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=48465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=48465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}