The Accounting and Tax Regime Regarding the Real Estate Rentals

The Accounting and Tax Regime Regarding the Real Estate Rentals

Number 11, November 2020  »  Financial accounting and reporting

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: The present article discusses a series of theoretical and practical issues related to the accounting and tax treatment regarding real estate rentals in accordance with the current legislation in this field. Therefore, we will present the case where the owner is an individual and also the tax regime regarding the VAT and the warranty-related aspects concerning the rental contracts and the incentives provided for this type of contracts for the case where the owner and the renter are legal entities.
Classification JEL: M41, K34 | Pages: 15-22

Statistics: abstract views 177 | PDF downloads 4952 | PDF views 62
   



This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.