{"id":141505,"date":"2026-03-02T19:30:07","date_gmt":"2026-03-02T19:30:07","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141505"},"modified":"2026-03-12T10:51:19","modified_gmt":"2026-03-12T10:51:19","slug":"400-euro-deducere-pentru-investii-personale","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/400-euro-deducere-pentru-investii-personale\/","title":{"rendered":"Investe\u0219ti pe burs\u0103? Po\u021bi deduce p\u00e2n\u0103 la 400 EUR\/an"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#400-de-euro-deductibili-din-venitul-pfa-pentru-investi\u021bii-personale\">Deducerea de 400 de euro din venitul brut al PFA<\/a><\/li><li><a href=\"#cum-te-ajuta-la-calculul-venitului-impozabil\">Cum te ajut\u0103 la calculul venitului impozabil<\/a><\/li><li><a href=\"#cum-vei-proceda-in-cont-app\">Cum vei proceda \u00een ContApp<\/a><\/li><li><a href=\"#documentul-justificativ-cuprinde-urmatoarele-elemente\">Documentul justificativ cuprinde urm\u0103toarele elemente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"400-de-euro-deductibili-din-venitul-pfa-pentru-investi\u021bii-personale\">Deducerea de 400 de euro din venitul brut al PFA <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ordonan\u021ba de urgen\u021b\u0103 8\/2026 \u2013 privind relansarea economic\u0103 \u0219i stimulare a investi\u021biilor, publicat\u0103 \u00een MO in data de 25.02.2026, prevede c\u0103 sunt deductibile la calculul venitului impozabil:<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>s) sumele pl\u0103tite \u00een scopul personal al contribuabilului, pentru dob\u00e2ndirea de ac\u0163iuni, obliga\u0163iuni \u015fi\/<br>sau titluri de participare emise de organisme de plasament colectiv \u00een valori mobiliare tranzac\u0163ionabile<\/strong><br>(Exchange Traded Fund &#8211; ETF) definite potrivit legisla\u0163iei \u00een materie, prin intermediul entit\u0103\u0163ilor<br>prev\u0103zute la art. 96^1 alin. (1), indiferent dac\u0103 activitatea se desf\u0103\u015foar\u0103 individual sau \u00eentr-o form\u0103 de<br>asociere, <strong>\u00een limita echivalentului \u00een lei a 400 euro anual pentru fiecare persoan\u0103, f\u0103r\u0103 a include<br>costurile aferente tranzac\u0163iei. <\/strong><\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">M\u0103sura intr\u0103 \u00een vigoare pentru pl\u0103\u021bile efectuate \u00eencep\u00e2nd cu data de 1 Martie 2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-te-ajuta-la-calculul-venitului-impozabil\">Cum te ajut\u0103 la calculul venitului impozabil<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduce baza de calcul a CASS = 40 de euro castig<\/li>\n\n\n\n<li>Reduce baza de calcul a impozitului = 36 de euro castig<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In unele situa\u021bii te poate ajuta sa reduci venitul brut sub plafonul de 24 de salarii minime pe economie si sa platesti CAS doar la plafonul de 12 salarii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu in ultimul rand, in situa\u021bia in care ai disponibilitatii de cel putin 400 de euro, acestea pot fi plasate la un randament superior, avand in vedere ca dobanzile bancare sunt de cateva procente si nu acopera nici macar inflatia.<\/p>\n\n\n\n<div id=\"conta-1216859200\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e077846\" data-id=\"e077846\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5910dd8\" data-id=\"5910dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\" id=\"cum-vei-proceda-in-cont-app\">Cum vei proceda \u00een ContApp<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vei \u00eenregistra o plat\u0103 reprezent\u00e2nd sumele cu achizitia de titluri, la plati diverse si vei selecta categoria fiscala de <strong>Cheltuieli cu investi\u021biile personale.<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ContApp va calcula automat suma deductibil\u0103 care este limitat\u0103 la 400 de euro, calculat\u0103 la cursul mediu anual stabilit de BNR \u0219i va genera Registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i declara\u021bia unic\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenregistr\u0103rile se realizeaza in baza extrasului bancar si a documentului justificativ emis de broker<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documentul-justificativ-cuprinde-urmatoarele-elemente\">Documentul justificativ cuprinde urm\u0103toarele elemente<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Deducerea sumelor se realizeaz\u0103 pe baza documentelor justificative emise de c\u0103tre entit\u0103\u0163ile prev\u0103zute la art. 96^1 alin. (1) din codul fiscal, indiferent de num\u0103rul acestora.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>datele de identificare ale persoanei fizice, <\/li>\n\n\n\n<li>data decont\u0103rii tranzac\u0163iei, <\/li>\n\n\n\n<li>lista cu ac\u0163iunile, obliga\u0163iunile \u015fi\/sau titlurile de participare emise de organisme de plasament colectiv \u00een valori mobiliare tranzac\u0163ionabile dob\u00e2ndite \u015fi precum \u0219i valoarea acestora, <\/li>\n\n\n\n<li>dovada c\u0103 emitentul documentului justificativ este entitate care respect\u0103 prevederile de mai jos:<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">(1) &#8230;&#8230; <strong>societ\u0103\u021bile de administrare a investi\u021biilor, societ\u0103\u021bile de investi\u021bii autoadministrate, administratorii de fonduri de investi\u021bii alternative, reziden\u021bi fiscali rom\u00e2ni sau nereziden\u021bi care au \u00een Rom\u00e2nia un sediu permanent ce are calitatea de intermediar<\/strong>, dup\u0103 caz, care efectueaz\u0103 transferurile\/opera\u021biunile prev\u0103zute la art. 94 \u0219i 95, at\u00e2t pentru veniturile ob\u021binute din Rom\u00e2nia, c\u00e2t \u0219i pentru cele ob\u021binute din str\u0103in\u0103tate, altele dec\u00e2t din transferul aurului de investi\u021bii&#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deducerea de 400 de euro din venitul brut al PFA Ordonan\u021ba de urgen\u021b\u0103 8\/2026 \u2013 privind relansarea economic\u0103 \u0219i stimulare a investi\u021biilor, publicat\u0103 \u00een MO in data de 25.02.2026, prevede c\u0103 sunt deductibile la calculul venitului impozabil: s) sumele pl\u0103tite \u00een scopul personal al contribuabilului, pentru dob\u00e2ndirea de ac\u0163iuni, obliga\u0163iuni \u015fi\/sau titluri de participare emise [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141561,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-141505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141505","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=141505"}],"version-history":[{"count":9,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141505\/revisions"}],"predecessor-version":[{"id":141562,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141505\/revisions\/141562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141561"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}