{"id":7314,"date":"2023-02-08T09:39:22","date_gmt":"2023-02-08T07:39:22","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7314"},"modified":"2023-02-08T09:39:23","modified_gmt":"2023-02-08T07:39:23","slug":"anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice\/","title":{"rendered":"ANAF a publicat un material informativ privind stabilirea reziden\u021bei fiscale pentru persoane fizice"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28699\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/hY9NC4JAEIZ_SwevzqQp1k2h3KxDGpHtJVbwK2xX1k3_fhoeIsrmNsPz8M4LFGKgnLVlzlQpOKuGndpXMic2MRwjwMh0MLS8zdpbHhF32AOXHsAf4-KHT0Ic_G1k-QdEfzH6E8Cf_DPQyQi0R2DixQBoXonkVffi8sR0cqAyzVKZSv0h-3OhVN2sNNSw6zqdcZbpUmj4jS9EoyB-w6C-n2K8WVW7d2dPqvADqg!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, un\u00a0<\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_rezidenta_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">material informativ<\/a>\u00a0<span class=\"stk-highlight\">privind stabilirea reziden\u021bei fiscale pentru persoane fizice.<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_rezidenta_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ghidul<\/a>\u00a0<span class=\"stk-highlight\">se adreseaz\u0103 persoanelor fizice rezidente\/nerezidente, care p\u0103r\u0103sesc\/sosesc \u00een Rom\u00e2nia, \u0219i \u00een cazul c\u0103rora este necesar\u0103 stabilirea\/modificarea reziden\u021bei fiscale, respectiv impozitarea veniturilor ob\u021binute.<\/span><\/p>\n<p><span class=\"stk-highlight\">Ghidul cuprinde, \u00eentre altele, informa\u021bii referitoare la criteriile de stabilire a reziden\u021bei persoanei fizice potrivit conven\u021biei de evitare a dublei impuneri. Astfel, dac\u0103 o persoan\u0103 fizic\u0103 este considerat\u0103 rezident\u0103 at\u00e2t \u00een Rom\u00e2nia, c\u00e2t \u0219i \u00eentr-un stat semnatar al conven\u021biei de evitare a dublei impuneri, reziden\u021ba persoanei fizice se stabile\u0219te astfel:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\">persoana fizic\u0103 este considerat\u0103 rezident\u0103 numai a statului \u00een care are domiciliul, respectiv locuin\u021ba permanent\u0103 aflat\u0103 la dispozi\u021bia sa. O locuin\u021b\u0103 se consider\u0103 permanent\u0103 dac\u0103 este proprietatea personal\u0103 a persoanei fizice, dac\u0103 aceasta este \u00eenchiriat\u0103 de persoana respectiv\u0103 sau dac\u0103 r\u0103m\u00e2ne disponibil\u0103 oric\u00e2nd pentru aceast\u0103 persoan\u0103 \u0219i\/sau familia sa;<\/span><\/li>\n<li><span class=\"stk-highlight\">dac\u0103 persoana de\u021bine o locuin\u021b\u0103 permanent\u0103 aflat\u0103 la dispozi\u021bia sa \u00een ambele state, este considerat\u0103 rezident\u0103 numai a statului \u00een care \u00ee\u0219i are centrul intereselor vitale, respectiv \u00een statul cu care rela\u021biile sale personale \u0219i economice sunt mai apropiate. Dac\u0103 o persoan\u0103 fizic\u0103 de\u021bine o locuin\u021b\u0103 \u00eentr-un stat semnatar al unei conven\u021bii de evitare a dublei impuneri \u00eencheiate cu Rom\u00e2nia \u0219i de\u021bine la dispozi\u021bia sa \u0219i o locuin\u021b\u0103 \u00een Rom\u00e2nia \u00een timp ce o p\u0103streaz\u0103 pe prima, faptul c\u0103 p\u0103streaz\u0103 prima locuin\u021b\u0103 \u00een statul \u00een care a locuit preponderent, unde a muncit \u0219i unde se afl\u0103 familia sa \u0219i toate propriet\u0103\u021bile sale poate, \u00eempreun\u0103 cu alte elemente, s\u0103 demonstreze c\u0103 persoana respectiv\u0103 \u0219i-a p\u0103strat centrul intereselor vitale \u00een cel\u0103lalt stat, \u0219i nu \u00een Rom\u00e2nia. Acela\u0219i criteriu de stabilire a centrului intereselor vitale este folosit \u00een mod corespunz\u0103tor \u0219i pentru persoanele fizice rezidente care p\u0103r\u0103sesc Rom\u00e2nia. Prin centrul intereselor vitale se \u00een\u021belege locul de care rela\u021biile personale \u0219i economice ale persoanei fizice sunt mai apropiate. \u00cen analiza rela\u021biilor personale se va acorda aten\u021bie familiei so\u021bului\/so\u021biei, copilului\/copiilor, persoanelor aflate \u00een \u00eentre\u021binerea persoanei fizice \u0219i care sosesc \u00een Rom\u00e2nia \u00eempreun\u0103 cu aceasta, calitatea de membru \u00eentr-o organiza\u021bie caritabil\u0103, religioas\u0103, participarea la activit\u0103\u021bi culturale sau de alt\u0103 natur\u0103. \u00cen analiza rela\u021biilor economice se va acorda aten\u021bie dac\u0103 persoana este angajat al unui angajator rom\u00e2n, dac\u0103 este implicat\u0103 \u00eentr-o activitate de afaceri \u00een Rom\u00e2nia, dac\u0103 de\u021bine propriet\u0103\u021bi imobiliare \u00een Rom\u00e2nia, conturi la b\u0103nci \u00een Rom\u00e2nia, carduri de credit\/debit la b\u0103nci \u00een Rom\u00e2nia;<\/span><\/li>\n<\/ul>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-s17351\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, la sec\u021biunea\u00a0Asisten\u021b\u0103 contribuabili, un\u00a0material informativ\u00a0privind stabilirea reziden\u021bei fiscale pentru persoane fizice.\u00a0Ghidul\u00a0se adreseaz\u0103 persoanelor fizice rezidente\/nerezidente, care p\u0103r\u0103sesc\/sosesc \u00een Rom\u00e2nia, \u0219i \u00een cazul c\u0103rora este [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=7314"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7314\/revisions"}],"predecessor-version":[{"id":7316,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7314\/revisions\/7316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7315"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}