Sale of assets from the patrimony

Corporate Fiscal Consulting Q&A
Stare:  În vigoare
Autor răspuns: DRAGOS Cerasela
Dată răspuns: 1 Martie 2020, stare legală neschimbată

ÎNTREBARE

Question:

We are a Romanian legal company that carries out both specific activities (restaurant) but also other activities subject to corporate tax. We want to sell an asset from the patrimony, used for carrying out specific activities (restaurant). In this regard, is a profit tax computed or is it considered as an income from the specific activities, subject of specific tax?

RĂSPUNS

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