teaha
Situatie: O persoana fizica, cetatean italian si rezident fiscal italian, doreste sa achizitioneze un imobil in Romania, pe care doreste sa il inchirieze ulterior. Cum va declara si plati veniturile din chirie obtinute din Romania? Solutie: Conform Codului Fiscal, art. 223 alin. (2) lit. g din Codul fiscal, urmatoarele venituri impozabile obtinute din Romania nu sunt impozitate potrivit prevederilor referitoare la impozitul pe veniturile obtinute de nerezidenti, acestea avand tratamentul fiscal prevazut in titlul IV: ,,g) veniturile unei persoane fizice nerezidente obtinute din inchirierea sau din alta forma de cedare a dreptului de folosinta a unei proprietati imobiliare situate in Romania, din transferul proprietatilor imobiliare situate in Romania, din transferul titlurilor de participare detinute la un rezident si din transferul titlurilor de valoare emise de rezidenti romani.” Potrivit art. 58, lit. d) din Codul fiscal, urmatoarele persoane datoreaza plata impozitului conform prezentului titlu si sunt numite in continuare contribuabili: (....) d) persoanele fizice nerezidente care obtin venituri prevazute la art. 129. Astfel, in cadrul art. 129 sunt incluse si veniturile din cedarea folosintei bunurilor, pentru care se prevede obligatia determinariii impozitului potrivit regulilor specifice categoriei de venit (venituri din cedarea folosintei bunurilor). Reamintim dispozitiile din OG 16/2022, aprobata si modificata prin Legea 370/2022, aplicabile de la 01.01.2023: Venitul brut din cedarea folosintei bunurilor din patrimoniul personal, altele decat veniturile din arendarea bunurilor agricole, reprezinta totalitatea sumelor in bani si/sau echivalentul in lei al veniturilor in natura stabilite potrivit contractului incheiat intre parti, pentru fiecare an fiscal, indiferent de momentul incasarii acestora. Venitul brut se majoreaza cu valoarea cheltuielilor ce cad, conform dispozitiilor legale, in sarcina proprietarului, uzufructuarului sau a altui detinator legal, daca sunt efectuate de cealalta parte contractanta. In cazul veniturilor obtinute din inchirierea bunurilor mobile si imobile din patrimoniul personal, venitul brut se stabileste pe baza chiriei prevazute in contractul incheiat intre parti pentru fiecare an fiscal, indiferent de momentul incasarii chiriei. In cazul veniturilor din cedarea folosintei bunurilor, altele decat veniturile din arenda si din inchirierea in scop turistic a camerelor situate in locuinte proprietate personala, venitul brut reprezinta venitul impozabil. In situatia in care chiria reprezinta echivalentul in lei al unei valute, venitul brut anual se determina pe baza chiriei lunare evaluate la cursul de schimb mediu anual al pietei valutare, comunicat de Banca Nationala a Romaniei, din anul de realizare a venitului. Potrivit alin. (6) de la art. 120 din Codul fiscal, contribuabilii care obtin venituri din cedarea folosintei bunurilor din patrimoniul personal, altele decat veniturile din arendare si din inchirierea in scop turistic a camerelor situate in locuinte proprietate personala, pentru care impunerea este finala, au obligatia sa completeze si sa depuna declaratia unica privind impozitul pe venit si contributiile sociale datorate de persoanele fizice, in termen de 30 de zile de la incheierea contractului intre parti si respectiv pana la data de 25 mai, inclusiv a fiecarui an, pentru contractele in curs, in cazul celor care au incheiat contractele respective in anii anteriori. Pentru contractele in care chiria reprezinta echivalentul in lei al unei sume in valuta, determinarea venitului net anual se efectueaza pe baza cursului de schimb al pietei valutare, comunicat de Banca Nationala a Romaniei, din ziua precedenta celei in care se depune declaratia unica privind impozitul pe venit si contributiile sociale datorate de persoanele fizice. In plus, contribuabilii care obtin venituri din cedarea folosintei bunurilor din patrimoniul personal, altele decat veniturile din arendare si cele din inchirierea in scop turistic a camerelor situate in locuinte proprietate personala, au obligatia inregistrarii contractului incheiat intre parti, precum si a modificarilor survenite ulterior, in termen de cel mult 30 de zile de la incheierea/ producerea modificarii acestuia, la organul fiscal competent. Avand in vedere cele expuse mai sus, pentru veniturile realizate din chirii, persoana fizica nerezidenta trebuie sa depuna declaratia unica in Romania, iar daca venitul este mai mare decat 6/12/24 salarii minime pe economie va plati si CASS. Pentru completarea DU trebuie sa obtina NIF. In conditiile in care persoana fizica prezinta certificat de rezidenta fiscala din Italia se aplica prevederile conventiei de evitare a dublei impuneri incheiate de Romania cu Italia: “Art. 6 - Venituri din proprietati imobiliare 1. Veniturile realizate de un rezident al unui stat contractant din proprietati imobiliare (inclusiv veniturile din agricultura sau din exploatari forestiere) situate in celalalt stat contractant sunt impozabile in celalalt stat. 2. Expresia "proprietati imobiliare" are intelesul care este atribuit de legislatia statului contractant in care proprietatile in cauza sunt situate. Expresia include, in orice caz, accesoriile proprietatii imobiliare, inventarul viu si echipamentul utilizat in agricultura si in exploatari forestiere, drepturile asupra carora se aplica prevederile dreptului comun cu privire la proprietatea funciara, uzufructul proprietatilor imobiliare si drepturile la rente variabile sau fixe pentru exploatarea sau concesionarea exploatarii zacamintelor minerale, a izvoarelor si a altor resurse naturale; navele si aeronavele nu sunt considerate proprietati imobiliare. 3. Prevederile paragrafului 1 se aplica veniturilor obtinute din exploatarea directa, din inchirierea sau din folosirea in orice alta forma a proprietatii imobiliare. 4. Prevederile paragrafelor 1 si 3 se aplica de asemenea veniturilor provenind din proprietati imobiliare ale unei intreprinderi si veniturilor din proprietati imobiliare utilizate pentru exercitarea unor profesii independente.” Potrivit acestei conventii, veniturile din inchirierea de bunuri imobile sunt impozabile in Romania (bunul imobil este situat in Romania). Este important de precizat si faptul ca, potrivit art. 153 alin.(2) din Codul fiscal, persoanele fizice nerezidente care detin o asigurare pentru boala si maternitate in sistemul de securitate sociala din alt stat membru al Uniunii Europene, Spatiului Economic European si Confederatia Elvetiana sau in statele cu care Romania are incheiate acorduri bilaterale de securitate sociala cu prevederi pentru asigurarea de boala-maternitate, in temeiul legislatiei interne a statelor respective, care produce efecte pe teritoriul Romaniei, si fac dovada valabilitatii asigurarii, in conformitate cu procedura stabilita prin ordin comun al presedintelui ANAF si al Casei Nationale de Asigurari de Sanatate (CNAS), nu au calitatea de contribuabil la sistemul de asigurari sociale de sanatate. Baza legala:  Codul Fiscal (aprobat prin Legea nr.227/2015, publicata in MO nr. 688 din 10.09.2015), cu modificarile si completarile ulterioare;  Normele Metodologice de aplicare a Codului Fiscal (aprobate prin HG nr.1/2016);  Legea nr. 28/2016 din 17 martie 2016 privind ratificarea Conventiei dintre Romania si Republica Italiana pentru evitarea dublei impuneri cu privire la impozitele pe venit si prevenirea evaziunii fiscale si a Protocolului aditional la conventie, semnate la Riga la 25 aprilie 2015.

Rental income earned by a non-resident PF (case)

Situation:

A natural person, Italian citizen and Italian tax resident, wants to purchase a property in Romania, which he wants to rent out later.

How will he declare and pay the rental income earned in Romania?

 

 

Solution:

According to the Tax Code, article 223 paragraph (2) letter g of the Tax Code, the following taxable incomes obtained in Romania are not taxed according to the provisions regarding the tax on incomes obtained by non-residents, they have the tax treatment provided in Title IV:

 

“g) income of a non-resident individual obtained from the rental or other transfer of the right to use real estate located in Romania, from the transfer of real estate located in Romania, from the transfer of shares held in a resident and from the transfer of securities issued by Romanian residents.”

 

According to Article 58, letter d) of the Tax Code, the following persons are liable to pay the tax under this title and are hereinafter referred to as taxpayers:

(….)

  1. d) non-resident natural persons who obtain the income referred to in Article 129.

 

Thus, Article 129 also includes income from the transfer of goods, for which the obligation to pay tax according to the rules specific to the category of income (income from the transfer of goods) is foreseen.

 

recall the provisions of the OG 16/2022, approved and amended by Law 370/2022, applicable from 01.01.2023:

 

Gross income from the transfer of the use of personal property, other than income from the leasing of agricultural property, represents the total sums in money and/or the equivalent in lei of the income in kind established according to the contract concluded between the parties, for each tax year, regardless of the time of receipt.

 

The gross income is increased by the amount of the expenses which, according to the legal provisions, are the responsibility of the owner, usufructuary or other legal holder, if they are incurred by the other contracting party.

 

In the case of income from the rental of movable and immovable property belonging to the personal property, the gross income is determined on the basis of the rent stipulated in the contract concluded between the parties for each fiscal year, regardless of the time of receipt of the rent.

 

In the case of income from the transfer of the use of property, other than rental income and income from renting out rooms in personally owned dwellings for tourist purposes, the gross income is the taxable income.

If the rent is the equivalent in lei of a currency, the gross annual income is determined on the basis of the monthly rent evaluated at the average annual exchange rate of the foreign exchange market, communicated by the National Bank of Romania, for the year of the income.

 

According to paragraph (6) of Article 120 of the Tax Code, taxpayers who obtain income from the transfer of the use of personal property, other than rental income and income from the rental for tourism purposes of rooms located in personally owned dwellings, for which taxation is final, are obliged to complete and submit the single declaration on income tax and social contributions due by individuals within 30 days of the conclusion of the contract between the parties and by 25 May of each year, for current contracts, for those who have concluded such contracts in previous years. For contracts in which the rent represents the equivalent in lei of an amount in foreign currency, the annual net income is determined on the basis of the exchange rate of the foreign exchange market, communicated by the National Bank of Romania, on the day preceding the day on which the single declaration on income tax and social contributions due by individuals is submitted.

 

In addition, taxpayers who obtain income from the transfer of the use of personal property, other than rental income and income from the rental for tourism purposes of rooms located in personally owned dwellings, are obliged to register the contract concluded between the parties, as well as any subsequent changes, within a maximum of 30 days from the conclusion / occurrence of the change, at the competent tax office.

 

Taking into account the above, for income from rents, the non-resident individual must submit the single declaration in Romania, and if the income is higher than 6/12/24 minimum wages on economy will also pay CASS.

To complete the DU, the taxpayer must obtain the NIF.

 

If the individual presents a tax residence certificate from Italy, the provisions of the double taxation convention signed by Romania and Italy apply:

 

“Article 6 – Income from real estate

  1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State shall be taxable in the other State.
  2. The term “immovable property” shall have the meaning assigned to it by the laws of the Contracting State in which the property in question is situated. The expression includes, in any case, appurtenances to immovable property, living inventory and equipment used in agriculture and forestry, rights to which the provisions of the common law relating to landed property apply, usufruct of immovable property and rights to variable or fixed rents for the exploitation or lease of mineral deposits, springs and other natural resources; ships and aircraft shall not be considered immovable property.
  3. The provisions of paragraph 1 shall apply to income derived from the direct exploitation, letting or any other use of immovable property.
  4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used in the exercise of self-employed activities.”

 

According to this convention, income from the rental of real estate is taxable in Romania (the real estate is located in Romania).

 

It is also important to point out that, according to Article 153 paragraph (2) of the Tax Code, non-resident individuals who hold sickness and maternity insurance in the social security system of another member state of the European Union, the European Economic Area and the Swiss Confederation or in states with which Romania has concluded bilateral social security agreements with provisions for sickness-maternity insurance, under the domestic legislation of the respective states, which has effect on the territory of Romania, and provide proof of the validity of the insurance, in accordance with the procedure established by joint order of the President of ANAF and the National Health Insurance House (CNAS), do not have the quality of contributor to the social health insurance system.

 

 

Legal basis:

– Fiscal Code (approved by Law no.227/2015, published in the Official Gazette no. 688 of 10.09.2015), as amended and supplemented;

– Methodological Norms for the application of the Tax Code (approved by GOVERNMENT DECISION no.1/2016);

– Law no. 28/2016 of 17 March 2016 on the ratification of the Convention between Romania and the Italian Republic for the avoidance of double taxation with respect to taxes on income and the prevention of tax evasion and of the Additional Protocol to the Convention, signed in Riga on 25 April 2015.