Cetățenii au termen până la 27 mai să completeze și să predea declarația unică fiscală la Fisc, un document esențial de depus. Aceasta se adresează celor care obțin venituri suplimentare față de salariul raportat. Nerespectarea termenului poate atrage controale din partea inspectorilor, cu amenzi considerabile.
Data de 27 mai este limita stabilită pentru înaintarea Declarației Unice și efectuarea plății pentru impozitul pe venit și contribuțiile sociale. Aproximativ 800.000 de persoane trebuie să acorde atenție acestui procedeu, conform informațiilor din Formularul 212 publicat de Fisc la început de an.
Completing the declaration earlier is recommended, and individuals should carefully examine their income sources and consider the most recent legal changes before submission.
Major changes relate to rental income and the special tax for high-value property owners, which must be reported using a separate form.
With regard to rental income, the tax rate was 10% for 2023, and taxpayers had the option to claim expense deductions under certain conditions. However, new rules commencing in 2024 maintain the 10% tax rate while allowing a fixed 20% deduction without the need for supporting documents or accounting records. Moreover, taxation for the total annual income received by landlords is lowered to 8%.
Modifications for Gains from Securities Transactions
Another update concerns the regulations on gains from securities transactions, such as sales of shares on foreign exchanges facilitated by non-Romanian brokers, which are taxed at 10%. Starting January 1, 2024, updated rules for loss carryforward are introduced to offset future income.
In the case of gains from selling shares through Romanian brokers, a reduced tax rate of 1% or 3%, depending on the holding period, continues to be in effect for 2024. Here, the broker withholds the tax, and individuals are not required to submit the single declaration for this income.
Declaring other income, such as foreign interests and dividends, is also part of the Single Declaration. Interest income is taxed at 10%, while dividend income is taxed at 8%. Individuals should check if these incomes have already been taxed abroad, and the respective taxes can be recognized in Romania, in accordance with double taxation treaties.
The 3.5% Income Tax Redirection Is No Longer Possible
Moreover, individuals who earn non-salary income should be aware of the capped health insurance social contributions, applicable when incomes exceed specific thresholds.
This contribution is 10% of these thresholds and must be reported through the Single Declaration.
From January 1, 2024, the option to redirect 3.5% of the income tax to support non-profit organizations or grant scholarships is eliminated. This applies only to salary income.
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