{"id":5922,"date":"2022-05-24T13:35:35","date_gmt":"2022-05-24T10:35:35","guid":{"rendered":"https:\/\/www.apex-team.ro\/?p=5922"},"modified":"2022-05-24T13:36:32","modified_gmt":"2022-05-24T10:36:32","slug":"impozitul-pe-veniturile-din-vanzarea-titlurilor-de-valoare-se-reduce-de-la-1-ianuarie-2023","status":"publish","type":"post","link":"https:\/\/www.apex-team.ro\/ro\/impozitul-pe-veniturile-din-vanzarea-titlurilor-de-valoare-se-reduce-de-la-1-ianuarie-2023\/","title":{"rendered":"Impozitul pe veniturile din v\u00e2nzarea titlurilor de valoare se reduce de la 1 ianuarie 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5922\" class=\"elementor elementor-5922\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de32781 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de32781\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4310052\" data-id=\"4310052\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2f6900 elementor-widget elementor-widget-text-editor\" data-id=\"a2f6900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A fost publicat\u0103 Legea nr. 142\/2022 care reduce impozitul pe venit datorat de persoanele fizice ce realizeaz\u0103 venituri din cedarea de titluri de valoare (p\u0103r\u021bi sociale, ac\u021biuni \u0219i alte titluri financiare) sau realizeaz\u0103 tranzac\u021bii cu aur de investi\u021bii.<\/p><p>Cotele de impozitare vor fi:<\/p><ul><li><strong>1%<\/strong> din c\u00e2\u0219tig, dac\u0103 titlurile au fost de\u021binute mai mult de 365 de zile de la data dob\u00e2ndirii<\/li><li><strong>3%<\/strong> din c\u00e2\u0219tig, dac\u0103 titlurile au fost de\u021binute o perioad\u0103 mai mic\u0103 de 365 de zile de la data dob\u00e2ndirii<\/li><\/ul><p>Se modific\u0103 \u0219i procedura de re\u021binere, declarare \u0219i plat\u0103 a impozitului.\u00a0<\/p><p>Astfel, se revine la stopajul la surs\u0103 de c\u0103tre intermediarii autoriza\u021bi ce efectueaz\u0103 tranzac\u021biile cu titlurile de valoare. Intermediarii vor realiza calculul c\u00e2\u0219tigului\/pierderii, vor efectua re\u021binerea la surs\u0103, declararea \u0219i plata impozitului.<\/p><p>Tot intermediarii vor depune anual declara\u021bia anual\u0103 cu venitul \u0219i impozitul persoanei fizice \u2013 formular 205. Practic, persoana fizic\u0103 nu va mai depune Declara\u021bie unic\u0103 pentru impozitul pe venit pentru venitul din aceste tranzac\u021bii financiare.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A fost publicat\u0103 Legea nr. 142\/2022 care reduce impozitul pe venit datorat de persoanele fizice ce realizeaz\u0103 venituri din cedarea de titluri [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/5922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/comments?post=5922"}],"version-history":[{"count":8,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/5922\/revisions"}],"predecessor-version":[{"id":5932,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/5922\/revisions\/5932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media\/5924"}],"wp:attachment":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media?parent=5922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/categories?post=5922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/tags?post=5922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}