{"id":48594,"date":"2024-07-11T09:00:14","date_gmt":"2024-07-11T06:00:14","guid":{"rendered":"https:\/\/www.joienegru.eu\/?p=48594"},"modified":"2024-07-11T09:00:14","modified_gmt":"2024-07-11T06:00:14","slug":"pana-la-urma-cat-tva-platesti-la-apartament-in-2024-5-sau-9","status":"publish","type":"post","link":"https:\/\/www.joie.ro\/en\/pana-la-urma-cat-tva-platesti-la-apartament-in-2024-5-sau-9\/","title":{"rendered":"P\u00e2n\u0103 la urm\u0103 c\u00e2t TVA pl\u0103te\u0219ti la apartament \u00een 2024? 5% sau 9%"},"content":{"rendered":"<p><a href=\"https:\/\/www.joienegru.eu\/wp-content\/uploads\/2024\/07\/tva-5-sau-9.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-large wp-image-48595 aligncenter\" src=\"https:\/\/www.joienegru.eu\/wp-content\/uploads\/2024\/07\/tva-5-sau-9-800x533.jpg\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/www.joie.ro\/wp-content\/uploads\/2024\/07\/tva-5-sau-9-800x533.jpg 800w, https:\/\/www.joie.ro\/wp-content\/uploads\/2024\/07\/tva-5-sau-9-600x400.jpg 600w, https:\/\/www.joie.ro\/wp-content\/uploads\/2024\/07\/tva-5-sau-9-150x100.jpg 150w, https:\/\/www.joie.ro\/wp-content\/uploads\/2024\/07\/tva-5-sau-9-398x265.jpg 398w, https:\/\/www.joie.ro\/wp-content\/uploads\/2024\/07\/tva-5-sau-9.jpg 900w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p>\u00cen anul 2024 \u00eenc\u0103 po\u021bi beneficia de TVA 5% la apartamentul cump\u0103rat. E mare lucru! Mul\u021bi bani diferen\u021b\u0103! C\u00e2teva mii de euro! A\u0219dar, ai dreptul la 5%?<\/p>\n<p>De la 1 Ianuarie 2024, cota redus\u0103 de TVA devine 9%, aplicabil\u0103 pentru propriet\u0103\u021bi imobiliare cu o suprafa\u021b\u0103 de maximum 120 mp \u0219i pre\u021bul p\u00e2n\u0103 la 600.000 lei, exclusiv TVA. <strong>Pentru a beneficia de cota redus\u0103 de TVA 5%<\/strong> pentru o proprietate care respect\u0103 criteriile, <strong>trebuie semnat\u0103 o promisiune de v\u00e2nzare \u0219i s\u0103 fie achitat un avans p\u00e2n\u0103 la 31 decembrie 2023<\/strong>.<\/p>\n<p>At\u00e2t. Asta e regula, \u00een esen\u021b\u0103. Dac\u0103 \u00een anul 2023 ai semnat promisiune de v\u00e2nzare \u0219i ai achitat un avans, ai TVA 5%. Ba chiar mai po\u021bi avea alte acte juridice semnate \u0219i avans, \u00eens\u0103 actul juridic trebuie s\u0103 fie neap\u0103rat un contract.<\/p>\n<p><strong>Este considerat\u0103 Factura Fiscal\u0103 un act juridic \u00eentre vii?<\/strong><\/p>\n<p>Nu. Nu este. Mi-au r\u0103spuns pe tema asta cei de la ANAF. Adic\u0103 dac\u0103 ai promisiune din anul 2022 sau 2021 \u0219i de abia \u00een anul 2024 faci contractul, nu ai TVA 5% aplicat. Chiar dac\u0103 ai platit avans sau rest de bani \u00een anul 2023 \u0219i ai dovad\u0103 o factur\u0103 fiscal\u0103. Nu se pune. De ce? C\u0103ci Legile sunt proaste. Dar, oficial, v\u0103 zic eu c\u0103 avansul pl\u0103tit \u00een 2023 nu se pune f\u0103r\u0103 actul juridic \u00eentre vii \u00een 2023, act ce este considerat a fi \u00een esen\u021b\u0103 un contract.<\/p>\n<p>M-am luptat anul \u0103sta \u0219i cu dezvoltatorul \u0219i cu ANPC \u0219i cu notarul \u0219i cu camera notarilor \u0219i cu ANAF&#8230; Am pierdut. P\u00e2n\u0103 la urm\u0103 se reduce la legea existent\u0103 \u0219i omisiunea proast\u0103 din ea. Pe scurt, din nou, doar promisiunea de v\u00e2nzare \u0219i plata avansului \u00een anul 2023 \u00ee\u021bi garanteaz\u0103 TVA 5% \u00een anul 2024.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00cen anul 2024 \u00eenc\u0103 po\u021bi beneficia de TVA 5% la apartamentul cump\u0103rat. E mare lucru! Mul\u021bi bani diferen\u021b\u0103! C\u00e2teva mii de euro! A\u0219dar, ai dreptul &hellip;<\/p>","protected":false},"author":3,"featured_media":48595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[294,288],"tags":[],"class_list":["post-48594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-romania"],"_links":{"self":[{"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/posts\/48594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/comments?post=48594"}],"version-history":[{"count":1,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/posts\/48594\/revisions"}],"predecessor-version":[{"id":48596,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/posts\/48594\/revisions\/48596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/media\/48595"}],"wp:attachment":[{"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/media?parent=48594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/categories?post=48594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.joie.ro\/en\/wp-json\/wp\/v2\/tags?post=48594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}