According to Article 25 paragraph (3) of the Tax Code, as amended by OUG 115/2023, the following expenses have limited deductibility:
– expenses for the operation, maintenance and repair of service housing, deductible up to the limit corresponding to the built-up areas provided for in the Housing Act No 114/1996, republished, as subsequently amended and supplemented;
– 50% of the value of operating, maintenance and repair costs relating to premises in a dwelling owned by an individual and used for personal purposes, corresponding to the areas made available to the taxpayer under contracts concluded between the parties for this purpose;
– 50% of the value of operating, maintenance and repair costs relating to a registered office acquired by the taxpayer in residential buildings or in individual residential buildings in residential complexes defined according to legal provisions, which is not used exclusively for business purposes. Where the registered office, which is in the taxpayer’s ownership, is used for personal purposes by the shareholders or associates, the expenses in question shall be considered as incurred in their favour, in accordance with the provisions of paragraph 4 letter (d), and shall not be deductible in calculating the taxable result.