Tratamente contabile și fiscale aferente donațiilor

Abstract

Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting of operations related to the goods received as a donation, as well as transmitted to other third parties with the elucidation of their fiscal aspect. CZU: 657.422:657.446(478); Jel: M 40, 41; DOI: https://doi.org/10.53486/isca2023.17