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The Accounting and Tax Regime Regarding the Real Estate Rentals

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The present article discusses a series of theoretical and practical issues related to the accounting and tax treatment regarding real estate rentals in accordance with the current legislation in this field. Therefore, we will present the case where the owner is an individual and also the tax regime regarding the VAT and the warranty-related aspects concerning the rental contracts and the incentives provided for this type of contracts for the case where the owner and the renter are legal entities.

Suggested Citation

  • Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 15-22, November.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:11:p:15-22
    DOI: 10.37945/cbr.2020.11.02
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    More about this item

    Keywords

    rental contract; real estate; warranties; incentives; VAT adjustment;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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