Schimbari Semnificative in Fiscalitatea PFA si Profesiilor Liberale pentru 2024

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Schimbari Semnificative in Fiscalitatea PFA si Profesiilor Liberale pentru 2024

Poate deduce un PFA diurna la calculul impozitului pe venit?


de Victor Achim la 31 Aug. 2017
2 comentarii
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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

Victor Achim s-a alaturat redactiei noastre acum 6 ani. Si-a inceput activitatea in presa in urma cu peste 10 ani si a acoperit de-a lungul anilor domenii precum TVA, taxe si impozite si contributii sociale.

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