Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
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...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-01-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/accounting-and-tax-regime-of-income-obtained-from-renting-real-estate-in-2025-a442d/download-PDF/
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| Summary: | 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. |
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| ISSN: | 2668-8921 |