Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

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

CECCAR Business Review, 2025, vol. 5, issue 12, 46-58

Abstract: The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No. 138/2024, which provided clarifications regarding the rental income taxation and the reporting of related tax obligations by means of the single return. The article presents a series of conceptual and practical issues regarding the tax regime of income obtained from renting real estate in 2025, in the context of those regulations, and also their accounting treatment.

Keywords: renting; real estate; guarantee; natural/legal person; single return; Government Emergency Ordinance No. 128/2024; Government Emergency Ordinance No. 138/2024 (search for similar items in EconPapers)
JEL-codes: K25 K34 L85 M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2025:i:12:p:46-58

DOI: 10.37945/cbr.2024.12.06

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