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    • Счетоводно и данъчно третиране на безвъзмездно учредено право на строеж от ЕТ към собствено дружество

    Бойко Костов Отговор, предоставен от
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    на 17 Апр 2025Съгласно действащото законодателство!
    Tags: СС 38право на строежактиви

    Въпрос:
    Едноличен собственик на дружество “X”, нерегистрирано по ЗДДС, учредява на последното безвъзмездно право на строеж върху свой собствен недвижим имот, представляващ застроен и незастроен ПИ с площ 3000 д-ка с построена в имота сграда от 45 кв. Данъчната оценка на имота при изповядване на сделката е 7477 лв. Правото е безвъзмездно, безсрочно и целево за изграждане на фотоволтаична електроцентрала. Какво е счетоводното и данъчно третиране на учреденото право на строеж и как следва да се отрази в дружеството?

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    Счетоводно и данъчно третиране на безвъзмездно учредено право на строеж от ЕТ към собствено дружество

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    Април
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
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    28
    29
    30
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