Impozitarea vânzării de bunuri imobile de către persoanele fizice din patrimoniul de afectaţiune (sau despre regimul fiscal al transferului intra patrimonial)

Lect. univ. dr. Mirela Violeta BULIGA

Prof. univ. dr. Radu BUFAN

ABSTRACT

The tax regime of the income obtained by individual real estate developers has been challenging for both taxpayers and tax authorities. Contradictory administrative doctrine on the applicable tax regime (whether tax on income from the transfer of real estate from own patrimony or tax on income from self-employment activities is due) was sanctioned by the Amnesty Law No. 29/2018, but in practice cases of reclassification of the activity performed by these individuals continue. This paper addresses the applicable tax regime of the transfers within the patrimony by tracing the immovable property: from the own patrimony to the professional patrimony and vice versa, respectively during the existence of the professional patrimony.

Keywords: individuals real estate...