{"id":140369,"date":"2025-09-17T10:31:54","date_gmt":"2025-09-17T10:31:54","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140369"},"modified":"2025-12-14T10:50:50","modified_gmt":"2025-12-14T10:50:50","slug":"lista-de-cheltuieli-nedeductibile","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-nedeductibile\/","title":{"rendered":"Lista de cheltuieli nedeductibile"},"content":{"rendered":"\n<p><strong>Urm\u0103toarele cheltuieli sunt nedeductibile<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sumele sau bunurile utilizate de contribuabil pentru uzul personal sau al familiei sale;<\/li>\n\n\n\n<li>achizi\u021bia de alcool \u0219i \u021big\u0103ri, nu reprezint\u0103 cheltuieli deductibile;<\/li>\n\n\n\n<li>dona\u021bii de orice fel;<\/li>\n\n\n\n<li>ratele aferente creditelor angajate;<\/li>\n\n\n\n<li>cheltuielile privind bunurile constatate lips\u0103 din gestiune sau degradate \u0219i neimputabile, dac\u0103 inventarul nu este acoperit de o poli\u021b\u0103 de asigurare;<\/li>\n\n\n\n<li>impozitul pe venit, pl\u0103tit anticipat sau datorat;<\/li>\n\n\n\n<li>dob\u00e2nzile\/major\u0103rile de \u00eent\u00e2rziere, amenzile, sumele sau valoarea bunurilor confiscate ca urmare a \u00eenc\u0103lc\u0103rii dispozi\u021biilor legale \u00een vigoare \u0219i penalit\u0103\u021bile, datorate autorit\u0103\u021bilor rom\u00e2ne\/str\u0103ine, potrivit prevederilor legale, cu excep\u021bia celor pl\u0103tite, conform clauzelor din contractele comerciale \u00eencheiate cu aceste autorit\u0103\u021bi;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> pl\u0103\u021bile reprezent\u00e2nd cheltuieli nedeductibile se introduc pe categoria fiscal\u0103 de \u201eCheltuieli Integral nedeductibile\u201d. Sumele pl\u0103tite pentru acest tip de cheltuieli nu vor fi afi\u0219ate \u00een Registrul de Eviden\u021b\u0103 Fiscal\u0103.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Urm\u0103toarele cheltuieli sunt nedeductibile \u00cen ContApp pl\u0103\u021bile reprezent\u00e2nd cheltuieli nedeductibile se introduc pe categoria fiscal\u0103 de \u201eCheltuieli Integral nedeductibile\u201d. Sumele pl\u0103tite pentru acest tip de cheltuieli nu vor fi afi\u0219ate \u00een Registrul de Eviden\u021b\u0103 Fiscal\u0103.<\/p>\n","protected":false},"author":2,"featured_media":141216,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=140369"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140369\/revisions"}],"predecessor-version":[{"id":140370,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140369\/revisions\/140370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141216"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}