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Impozitul pe veniturile din închirierea în scop turistic a locuinței

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Impozitul pe veniturile din închirierea în scop turistic a locuinței - impozit-1406047219.jpg

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Contribuabilii persoane fizice au obligația ca, până la data de 25 iulie 2014 inclusiv, să efectueze plata anticipată de 50% din impozitul pe veniturile din închirierea în scop turistic a camerelor situate în locuințe proprietate personală, având o capacitate de cazare cuprinsă între una și 5 camere inclusiv, pentru anul 2014. Până la aceeași dată contribuabilii au obligația plății primei tranșe din contribuția de asigurări sociale de sănătate aferentă acestor venituri.

Contribuabilii care realizează venituri de această natură datorează un impozit de 16% asupra venitului stabilit ca normă anuală de venit.

În ceea ce privește contribuția de asigurări sociale de sănătate (în cotă de 5,5%), baza lunară de calcul a acesteia este valoarea anuală a normei de venit raportată la cele 12 luni ale anului și nu poate fi mai mică decât un salariu minim brut pe țară, dacă acest venit este singurul asupra căruia se calculează contribuția. Baza lunară de calcul nu poate fi mai mare decât valoarea a de cinci ori câștigul salarial mediu brut.

Persoanele în cauză pot opta pentru determinarea venitului net anual în sistem real pe baza datelor din contabilitatea în partidă simplă.

Obligațiile de plată anticipată pentru impozitul pe venit și contribuția de asigurări sociale de sănătate în cazul veniturilor din închirierea în scop turistic a camerelor situate în locuințe proprietate personală sunt stabilite de către organul fiscal pe baza declarației privind venitul estimat sau normei de venit și sunt comunicate contribuabilului prin decizia de impunere. Plata impozitului și contribuției de asigurări sociale de sănătate se efectuează în două rate egale, astfel: 50% până la data de 25 iulie și 50% până la data de 25 noiembrie.

Informațiile privind nivelul normei anuale de venit corespunzătoare unei camere de închiriat pentru această categorie de contribuabili, aplicabil în anul fiscal 2014 pentru fiecare județ din cadrul Direcției Generale Regionale a Finanțelor Publice Galați, se găsesc pe link-ul: http://static.anaf.ro/static/10/Galati/Gl1 115.htm

Plata impozitului și a contribuției de asigurări sociale de sănătate se efectuează pe codul numeric personal al persoanei fizice care realizează aceste venituri, la trezoreriile unităților fiscale în a căror rază teritorială aceștia își au domiciliul. 

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