{"id":183812,"date":"2020-06-14T13:15:40","date_gmt":"2020-06-14T13:15:40","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=183812"},"modified":"2020-06-14T13:15:40","modified_gmt":"2020-06-14T13:15:40","slug":"deloitte-cota-de-tva-de-5-pentru-locuintele-mai-scumpe-de-450-000-de-lei-ar-putea-fi-aplicata-retroactiv-reducerea-ar-putea-fi-de-14-din-pretul-imobilului","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=183812","title":{"rendered":"Deloitte: Cota de TVA de 5% pentru locuin\u0163ele mai scumpe de 450.000 de lei ar putea fi aplicat\u0103 retroactiv. Reducerea ar putea fi de 14% din pre\u0163ul imobilului"},"content":{"rendered":"<p>\n<strong>\u2666&nbsp;\u00cen prezent, plafonul p\u00e2n\u0103 la care se aplic\u0103 o cot\u0103 redus\u0103 de TVA, de 5%, la v\u00e2nzarea locuin\u0163elor este de 450.000 de lei.<\/strong><\/p>\n<p>\nUn proiect aflat \u00een dezbatere la Senat ar putea ridica plafonul de 450.000 de lei pentru pre\u0163ul locuin\u0163elor la care se poate aplica TVA de 5%. Astfel, potrivit proiectului de act normativ, pentru locuin\u0163ele care se achizi\u00ad\u0163ioneaz\u0103 la un pre\u0163 de p\u00e2n\u0103 la 750.000 de lei f\u0103r\u0103 TVA ar putea fi aplicat\u0103 o cot\u0103 de TVA de 5%. Con\u00adsultan\u0163ii Deloitte explic\u0103 faptul c\u0103 actul norma\u00adtiv ar permite apli\u00adcarea cotei reduse de TVA pentru locu\u00adin\u00ad\u0163ele achizi\u0163ionate dup\u0103 intrarea \u00een vigoare a legii, dar \u015fi pentru cele care au fost achizi\u00ad\u0163io\u00adnate \u00eena\u00adin\u00adte, \u00eens\u0103 be\u00adne\u00adficiarii recep\u00ad\u0163ioneaz\u0103 locuin\u0163a dup\u0103 publicarea le\u00adgii \u00een Moni\u00adtorul Oficial.<\/p>\n<p>\n\u201eConcret, dac\u0103 aceast\u0103 modificare va fi adoptat\u0103 prin lege, se va aplica tranzac\u0163iilor care vor fi \u00eencheiate dup\u0103 intrarea \u00een vigoare a noului act nor\u00admativ, dar \u015fi \u00een cazul celor demarate ante\u00adrior,&nbsp; pentru care locuin\u0163a se livreaz\u0103 c\u0103tre client dup\u0103 intrarea \u00een vigoare a noului plafon. Astfel, clien\u0163ii care au \u00eencheiat o promisiune de v\u00e2nzare-cump\u0103rare pentru achizi\u0163ia unei locuin\u0163e cu cot\u0103 standard de TVA, dar care vor recep\u0163iona locuin\u0163a dup\u0103 modificarea legisla\u0163iei, vor beneficia, \u00een urma regulariz\u0103rii cotei de TVA de c\u0103tre v\u00e2nz\u0103tor, de o reducere de 14% a pre\u0163ului total\u201c, scriu \u00eentr-o opinie Iulia Bic\u0103, manager taxe indirecte, \u015fi Cezara Dumitrescu, con\u00adsul\u00adtant senior taxe indirecte la Deloitte Rom\u00e2nia.<\/p>\n<p>\nModificarea propus\u0103, care ar permite aplicarea cotei de 5% pentru cump\u0103rarea locuin\u0163elor cu o valoare de p\u00e2n\u0103 la 750.000 de lei, reprezint\u0103 a doua majorare de plafon de la intro\u00adducerea cotei reduse, \u00een 2008, mai explic\u0103 cei de la Deloitte.<\/p>\n<p>\n\u201e\u00cen plus, aceast\u0103 m\u0103sur\u0103 de relaxare a criteriilor la livrarea unei locuin\u0163e, ca par\u00adte a politicii sociale, ar veni dup\u0103 eliminarea, \u00een 2019, a limitei de suprafa\u0163\u0103 pentru te\u00adrenurile pe care sunt con\u00ads\u00adtruite casele individuale (pentru a be\u00adne\u00adficia de cota redus\u0103) \u015fi a condi\u0163iei im\u00adpuse clien\u00adtului s\u0103 nu mai fi beneficiat de apli\u00adcarea cotei de 5% la o achizi\u0163ie anterioar\u0103.\u201c<\/p>\n<p>\nConsultan\u0163ii Deloitte mai spun c\u0103 m\u0103sura ar putea genera un impuls pentru eco\u00adnomia rom\u00e2\u00adneasc\u0103, \u00een special \u00een contextul pan\u00addemiei COVID-19. Pe de alt\u0103 parte, buge\u00adtul de stat, deja stran\u00adgu\u00adlat de chel\u00adtuieli su\u00adpli\u00admen\u00adtare care nu au fost pro\u00adgra\u00adma\u00adte, ar fi afec\u00adtat de aceas\u00adt\u0103 m\u0103\u00adsu\u00adr\u0103 prin di\u00admi\u00adnu\u00ada\u00adrea \u015fi mai ma\u00adre a \u00eencas\u0103rilor din TVA.<\/p>\n<p>\n\u201eM\u0103sura repre\u00adzint\u0103, cu siguran\u0163\u0103, o faci\u00adlitate pentru cump\u0103r\u0103tori \u015fi un impuls pentru pia\u0163a imobiliar\u0103 reziden\u0163ial\u0103, \u00een special \u00een contextul economic dominat de incertitudine. Pe de alt\u0103 parte, \u00eens\u0103, extinderea facilit\u0103\u0163ii va diminua \u00eenca\u00ads\u0103rile la bugetul de stat, aspect dificil de gestionat \u00een prezent \u015fi \u00een perioada urm\u0103toare\u201c, mai scriu Iulia Bic\u0103 \u015fi Cezara Dumitrescu.<\/p>\n<p>\n<em><a>razvan.botea@zf.ro<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un proiect aflat \u00een dezbatere la Senat ar putea ridica plafonul de 450.000 de lei pentru pre\u0163ul locuin\u0163elor la care se poate aplica TVA de 5%<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[46492],"class_list":["post-183812","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-deloitte-cota-de-tva-de-5-pentru-locuintele-mai-scumpe-de-450-000-de-lei-ar-putea-fi-aplicata-retroactiv-reducerea-ar-putea-fi-de-14-din-pretul-imobilului"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/183812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=183812"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/183812\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=183812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=183812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=183812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}