{"id":11240,"date":"2023-01-11T16:05:23","date_gmt":"2023-01-11T14:05:23","guid":{"rendered":"https:\/\/ceccarmures.ro\/ro\/?p=11240"},"modified":"2023-01-11T16:05:24","modified_gmt":"2023-01-11T14:05:24","slug":"facilitati-fiscale-pentru-angajatorii-care-ofera-salariatilor-abonamente-pentru-practicarea-sportului","status":"publish","type":"post","link":"https:\/\/ceccarmures.ro\/ro\/facilitati-fiscale-pentru-angajatorii-care-ofera-salariatilor-abonamente-pentru-practicarea-sportului\/","title":{"rendered":"Facilit\u0103\u021bi fiscale pentru angajatorii care ofer\u0103 salaria\u021bilor abonamente pentru practicarea sportului"},"content":{"rendered":"
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Pre\u0219edintele Klaus Iohannis a promulgat ast\u0103zi, 11 ianuarie,\u00a0<\/span>Legea<\/a>\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, act normativ care reglementeaz\u0103 regimul fiscal aplicabil contravalorii abonamentelor pentru utilizarea facilit\u0103\u021bilor sportive, \u00een vederea practic\u0103rii sportului \u0219i educa\u021biei fizice cu scop de \u00eentre\u021binere, profilactic sau terapeutic, \u00een limita echivalentului \u00een lei al sumei de 400 euro anual.<\/span><\/p>\n

Astfel, potrivit noii legi, reprezint\u0103 cheltuieli deductibile limitat \u201econtravaloarea abonamentelor pentru utilizarea facilit\u0103\u021bilor sportive \u00een vederea practic\u0103rii sportului \u0219i educa\u021biei fizice cu scop de \u00eentre\u021binere, profilactic sau terapeutic oferite de furnizori ale c\u0103ror activit\u0103\u021bi sunt \u00eencadrate la codurile CAEN 9311, 9312 sau 9313, pl\u0103tite \u00een scopul personal al contribuabilului, indiferent dac\u0103 activitatea se desf\u0103\u0219oar\u0103 individual sau \u00eentr-o form\u0103 de asociere, precum \u0219i contravaloarea abonamentelor, oferite de acela\u0219i furnizor care ac\u021bioneaz\u0103 \u00een nume propriu sau \u00een calitate de intermediar, ce includ at\u00e2t servicii medicale, c\u00e2t \u0219i dreptul de a utiliza facilit\u0103\u021bile sportive, \u00een vederea practic\u0103rii sportului \u0219i educa\u021biei fizice cu scop de \u00eentre\u021binere, profilactic sau terapeutic, pl\u0103tite \u00een scopul personal al contribuabilului, indiferent dac\u0103 activitatea se desf\u0103\u0219oar\u0103 individual sau \u00eentr-o form\u0103 de asociere, \u00een limita echivalentului \u00een lei a 400 euro anual pentru fiecare persoan\u0103\u201d.<\/span><\/p>\n

Cite\u0219te mai mult \u00een CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"

Pre\u0219edintele Klaus Iohannis a promulgat ast\u0103zi, 11 ianuarie,\u00a0Legea\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, act normativ care reglementeaz\u0103 regimul fiscal aplicabil contravalorii abonamentelor pentru utilizarea facilit\u0103\u021bilor sportive, \u00een vederea practic\u0103rii sportului \u0219i […]<\/p>\n","protected":false},"author":8,"featured_media":11228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11240","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11240","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/comments?post=11240"}],"version-history":[{"count":2,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11240\/revisions"}],"predecessor-version":[{"id":11242,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11240\/revisions\/11242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media\/11228"}],"wp:attachment":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media?parent=11240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/categories?post=11240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/tags?post=11240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}