Income tax revenues from individuals renting real estate in 2022, compared to 2021, increased by 24.5% - up to 41.96 million lei.
This was announced by the State Tax Service, noting that a year earlier this figure was approximately 33.7 million lei. The State Tax Service emphasizes that as a result of voluntary compliance and information activities in January-December 2022, 6,266 individuals renting / using real estate were identified. For 537 individuals who leased real estate and did not comply with the provisions of the law, the following additional payments to the budget were accrued for payment: basic payments - 475.7 thousand lei, penalties for late payments - 39.9 thousand lei, fines - 42.9 thousand lei. In total, in 2022, the State Tax Service registered 21,235 contracts for the lease of real estate to other individuals, which is 19.5% more than a year earlier (17,763). The State Tax Service recalls that, in accordance with the Tax Code, individuals who are not engaged in entrepreneurial activities, who lease real estate to other individuals for possession and / or use (for property lease, rent, usufruct), pay a tax in the amount of 7% of the monthly value of the contract. These persons are obliged to register it with the State Tax Service within 7 days from the date of conclusion of the agreement. This tax is paid monthly, no later than the 25th day of the current month. Citizens who do not fulfill these obligations are fined in accordance with the Tax Code. The STS also reminds individuals who are not engaged in entrepreneurial activities and transfer ownership and / or use of real estate to other individuals using Booking, Airbnb and other platforms, of the need to fulfill tax obligations related to the income received.// 12.01.2023 — InfoMarket.
