Government Decision no. 1.336/2023 for the modification and completion of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016, was published in the Official Gazette, Part I no. 1196 of December 29th, 2023.
Below you will find the main changes to the methodological rules implementing the Tax Code:
I. Income tax
Clarifications have been made regarding the method of calculating the tax on income from the transfer of real estate properties from personal patrimony.
The main changes to the methodological rules for the application of the Fiscal Code
Thus, in the case of the transfer of the right of ownership or its dismemberment through inter vivo legal documents, the taxpayer is the one from whose patrimony the ownership right or its dismemberment is transferred: the seller, the creditor, the transferor in the case of the maintenance contract, of the deed of payment, of the transaction contract, with the exception of the transfer by donation, as well as the establishment or transmission of dismemberments of the property right free of charge.
In real estate exchange contracts, all exchangers and optionees are taxpayers, with the exception of the exchange of an immovable asset, real estate property, with a movable asset, in which case only the owner of the immovable asset is a taxpayer.
