The Accounting and Tax Regime Regarding the Real Estate Rentals

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 11, 15-22

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.

Keywords: rental contract; real estate; warranties; incentives; VAT adjustment (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:11:p:15-22

DOI: 10.37945/cbr.2020.11.02

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