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PFA in 2018 - modificarile din Noul Cod Fiscal
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PFA in 2018 - modificarile din Noul Cod Fiscal

Poate deduce un PFA diurna la calculul impozitului pe venit?

de Victor Achim la 31 Aug. 2017
2 comentarii

Poate deduce un PFA diurna la calculul impozitului pe venit?
Va oferim mai jos o analiza referitoare la un PFA care desfasoara activitati de inginerie si consultanta tehnica pentru a stabili in ce masura poate acesta sa deduca diurna avand in vedere ca activitatea se desfasoara pe santierele beneficiarilor, iar conditiile de distanta si timp sunt indeplinite.

Iata raspunsul specialistului:
 
Nu. Conform prevederilor de la art. 68 alin. (4) lit. g) din Codul fiscal,  conditiile generale pe care trebuie sa le indeplineasca cheltuielile efectuate in scopul desfasurarii activitatii independente, pentru a putea fi deduse, in functie de natura acestora, sunt:
(…)
 
"g) sa fie efectuate pentru salariati pe perioada delegarii/detasarii in alta localitate, in tara si in strainatate, in interesul serviciului, reprezentand indemnizatiile platite acestora, precum si cheltuielile de transport si cazare;"
 
Prin urmare, nu se poate acorda diurna titularului PFA, ci numai salariatilor acestuia, daca acesta are angajati cu contract individual de munca.
 
 
 
 
Raspuns oferit pentru www.portalcontabilitate.ro de  Dana Hristu - Consultant fiscal si expert contabil si auditor financiar 
 
 
Autor: Victor Achim

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