{"id":715991,"date":"2026-10-01T05:57:02","date_gmt":"2026-10-01T05:57:02","guid":{"rendered":"https:\/\/microscopemedia.com\/?p=715991"},"modified":"2026-10-01T05:57:02","modified_gmt":"2026-10-01T05:57:02","slug":"bunurile-de-lux-si-amenajarile-de-agrement-cumparate-de-companii-in-vizorul-inspectorilor-anaf","status":"publish","type":"post","link":"https:\/\/microscopemedia.com\/?p=715991","title":{"rendered":"Bunurile de lux \u0219i amenaj\u0103rile de agrement, cump\u0103rate de companii, \u00een vizorul inspectorilor ANAF"},"content":{"rendered":"
\n
<\/div>\n<\/p><\/div>\n

Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) anun\u021b\u0103 c\u0103 va verifica, \u00een perioada urm\u0103toare, companiile care au achizi\u021bionat bunuri de lux sau au realizat amenaj\u0103ri de agrement ale c\u0103ror costuri au fost suportate de societ\u0103\u021bi, dar care nu au o leg\u0103tur\u0103 justificat\u0103 cu activitatea economic\u0103.<\/p>\n

Inspectorii ANAF vor analiza modul \u00een care sunt utilizate bunurile de lux \u00eenregistrate \u00een patrimoniul firmelor \u0219i dac\u0103 acestea sunt folosite pentru ob\u021binerea de venituri impozabile sau \u00een scop personal de c\u0103tre asocia\u021bi, administratori ori persoane apropiate acestora.<\/p>\n

O aten\u021bie special\u0103 va fi acordat\u0103 construc\u021biilor \u0219i amenaj\u0103rilor de agrement realizate de firme la re\u0219edin\u021bele asocia\u021bilor sau administratorilor.<\/p>\n

\u00cen astfel de situa\u021bii, dac\u0103 bunurile nu servesc activit\u0103\u021bii economice a companiei, cheltuielile nu pot fi deduse, iar TVA aferent\u0103 nu poate fi recuperat\u0103, precizeaz\u0103 ANAF.<\/p>\n

Ac\u021biunile de control au la baz\u0103 analize de risc realizate prin corelarea informa\u021biilor din declara\u021biile fiscale, din fi\u0219ierele standard de control fiscal D406 \u2013 SAF-T \u0219i din facturile transmise prin sistemul RO e-Factura.<\/p>\n

Inspectorii vor verifica dac\u0103 achizi\u021biile sunt justificate de obiectul de activitate al companiei, dar \u0219i corectitudinea deducerii TVA \u0219i a cheltuielilor la calculul impozitului pe profit.<\/p>\n

\u00cen verific\u0103ri vor fi analizate inclusiv cheltuielile privind amortizarea, \u00eentre\u021binerea, combustibilul \u0219i repara\u021biile, precum \u0219i tratamentul fiscal al avantajelor acordate asocia\u021bilor, administratorilor sau angaja\u021bilor prin folosirea personal\u0103 a bunurilor.<\/p>\n

ANAF recomand\u0103 declara\u021biile rectificative<\/h2>\n

ANAF precizeaz\u0103 c\u0103 nu toate achizi\u021biile de acest tip reprezint\u0103 automat un risc fiscal.<\/p>\n

Companiile care desf\u0103\u0219oar\u0103 efectiv activit\u0103\u021bi de investi\u021bii, turism, agrement, \u00eenchiriere, servicii hoteliere sau sportive pot deduce, \u00een condi\u021biile legii, cheltuielile aferente bunurilor utilizate \u00een activitatea economic\u0103.<\/p>\n

Firmele care constat\u0103 c\u0103 au dedus nejustificat TVA sau cheltuieli aferente unor astfel de bunuri pot depune declara\u021bii rectificative \u00eenainte de \u00eenceperea verific\u0103rilor.<\/p>\n

ANAF precizeaz\u0103 c\u0103 declararea voluntar\u0103 a situa\u021biilor neconforme permite corectarea erorilor cu costuri mai reduse dec\u00e2t \u00een cazul obliga\u021biilor fiscale stabilite \u00een urma unui control.<\/p>\n","protected":false},"excerpt":{"rendered":"

Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) anun\u021b\u0103 c\u0103 va verifica, \u00een perioada urm\u0103toare, companiile care au achizi\u021bionat bunuri de lux sau au realizat amenaj\u0103ri de agrement ale c\u0103ror costuri au … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":715992,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/715991"}],"collection":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=715991"}],"version-history":[{"count":0,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/715991\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/media\/715992"}],"wp:attachment":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=715991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=715991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=715991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}