{"id":9667,"date":"2023-02-08T17:40:27","date_gmt":"2023-02-08T15:40:27","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=9667"},"modified":"2023-02-08T17:40:28","modified_gmt":"2023-02-08T15:40:28","slug":"anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.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":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e06bb635dad\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<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...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=28698\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/li>\n<\/ul>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e06bb63649e\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836.jpg\"  alt=\"anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836-320x240.jpg 320w\"   alt=\"anaf-a-publicat-un-material-informativ-privind-stabilirea-rezidentei-fiscale-pentru-persoane-fizice-a10836\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\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":10,"featured_media":9668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=9667"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9667\/revisions"}],"predecessor-version":[{"id":9670,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9667\/revisions\/9670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/9668"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=9667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=9667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=9667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}