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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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2025-01-01
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| Series: | CECCAR Business Review |
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https://www.ceccarbusinessreview.ro/accounting-and-tax-regime-of-income-obtained-from-renting-real-estate-in-2025-a442d/download-PDF/
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| _version_ | 1832544043587862528 |
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| author | Lucian CERNUȘCA |
| author_facet | Lucian CERNUȘCA |
| author_sort | Lucian CERNUȘCA |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-2ad9efe9c9cb449da77d4e491d7f17a0 |
| institution | Kabale University |
| issn | 2668-8921 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-2ad9efe9c9cb449da77d4e491d7f17a02025-02-03T11:02:00ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-01-01512465810.37945/cbr.2024.12.0626688921Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025Lucian CERNUȘCA0Aurel Vlaicu University of AradThe 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. https://www.ceccarbusinessreview.ro/accounting-and-tax-regime-of-income-obtained-from-renting-real-estate-in-2025-a442d/download-PDF/ rentingreal estateguaranteenatural/legal personsingle returngovernment emergency ordinance no. 128/2024government emergency ordinance no. 138/2024 |
| spellingShingle | Lucian CERNUȘCA Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 CECCAR Business Review renting real estate guarantee natural/legal person single return government emergency ordinance no. 128/2024 government emergency ordinance no. 138/2024 |
| title | Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 |
| title_full | Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 |
| title_fullStr | Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 |
| title_full_unstemmed | Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 |
| title_short | Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 |
| title_sort | accounting and tax regime of income obtained from renting real estate in 2025 |
| topic | renting real estate guarantee natural/legal person single return government emergency ordinance no. 128/2024 government emergency ordinance no. 138/2024 |
| url |
https://www.ceccarbusinessreview.ro/accounting-and-tax-regime-of-income-obtained-from-renting-real-estate-in-2025-a442d/download-PDF/
|
| work_keys_str_mv | AT luciancernusca accountingandtaxregimeofincomeobtainedfromrentingrealestatein2025 |