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HOTARARE Nr

HOTARARE   Nr. 1234 din  5 august 2004

pentru aprobarea Procedurii privind deducerea din venitul anual global a cheltuielilor pentru reabilitarea locuintei de domiciliu, destinate reducerii pierderilor de caldura in scopul imbunatatirii confortului termic

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 740 din 17 august 2004


SmartCity3


    In temeiul art. 108 din Constitutie, republicata, si al art. 86 alin. (1) lit. c) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile ulterioare,

    Guvernul Romaniei adopta prezenta hotarare.

    ARTICOL UNIC
    Se aproba Procedura privind deducerea din venitul anual global a cheltuielilor pentru reabilitarea locuintei de domiciliu, destinate reducerii pierderilor de caldura in scopul imbunatatirii confortului termic, prevazuta in anexa care face parte integranta din prezenta hotarare.

                  PRIM-MINISTRU
                  ADRIAN NASTASE

                         Contrasemneaza:
                         p. Ministrul transporturilor,
                         constructiilor si turismului,
                         Traian Panait,
                         secretar de stat

                         p. Ministrul finantelor publice,
                         Gheorghe Gherghina,
                         secretar de stat

    ANEXA 1

                               PROCEDURA
privind deducerea din venitul anual global a cheltuielilor pentru reabilitarea locuintei de domiciliu, destinate reducerii pierderilor de caldura in scopul imbunatatirii confortului termic

    Art. 1
    Reducerea pierderilor de caldura in scopul imbunatatirii confortului termic al locuintei de domiciliu cuprinde, in conditiile legii, realizarea lucrarilor de reabilitare termica, care au ca scop:
    a) imbunatatirea performantelor de izolare termica a elementelor de constructie care delimiteaza de exterior spatiile interioare incalzite;
    b) cresterea eficientei energetice a instalatiilor interioare de incalzire si de apa calda menajera.
    Art. 2
    (1) Lucrarile de reabilitare termica a locuintei de domiciliu constau in:
    a) termoizolarea peretilor exteriori;
    b) termoizolarea terasei/podului;
    c) termoizolarea planseului peste subsol;
    d) transformarea acoperisului tip terasa in acoperis tip sarpanta;
    e) termoizolarea conductelor din subsol si, dupa caz, inlocuirea conductelor, armaturilor si robinetelor cu pierderi;
    f) inlocuirea usilor de acces in blocul de locuinte cu tamplarie cu geam termoizolant;
    g) inlocuirea armaturilor si robinetelor cu pierderi din locuinta;
    h) inlocuirea ferestrelor exterioare si a usilor de acces la balcon/logie cu tamplarie cu geam termoizolant si montarea de obloane la ferestre;
    i) spalarea chimica a corpurilor de incalzire;
    j) inlocuirea corpurilor de incalzire;
    k) inlocuirea robinetelor la corpurile de incalzire existente cu robinete termostatate si contorizarea consumului individual de energie termica/montarea repartitoarelor de costuri la corpurile de incalzire;
    l) contorizarea consumului individual de apa calda menajera.
    (2) Lucrarile prevazute la alin. (1) se refera atat la spatiile cu destinatia de locuinta de domiciliu aflate in proprietatea exclusiva a unei singure persoane, cat si la cele aflate in coproprietate indiviza.
    (3) In cazul locuintelor existente intr-un bloc de locuinte, cladire ce constituie un condominiu, lucrarile prevazute la alin. (1) lit. a) - f) sunt considerate lucrari la partile comune ale acestuia.
    (4) Lucrarile de la alin. (1) se pot realiza in antrepriza si/sau in regie proprie, dupa caz.
    (5) Cheltuielile deductibile aferente fiecarui proprietar, persoana fizica, al locuintei de domiciliu in situatia coproprietatii indivize sau in cadrul condominiului, pentru lucrarile de reabilitare termica executate la partile comune, se determina proportional cu cota-parte indiviza din proprietatea comuna detinuta de fiecare proprietar.
    Art. 3
    Beneficiaza de facilitatea fiscala prevazuta la art. 86 alin. (1) lit. c) din Legea nr. 571/2003 privind Codul fiscal, cu modificarile ulterioare, urmatorii contribuabili:
    a) persoanele fizice rezidente romane, cu domiciliul in Romania;
    b) persoanele fizice care indeplinesc conditia prevazuta la art. 40 alin. (2) din Legea nr. 571/2003, cu modificarile ulterioare, care realizeaza venituri supuse procedurii de globalizare, respectiv:
    1. venituri din activitati independente;
    2. venituri din salarii;
    3. venituri din cedarea folosintei bunurilor.
    Art. 4
    (1) Pentru a beneficia de deducerea prevazuta la art. 86 alin. (1) lit. c) din Legea nr. 571/2003, cu modificarile ulterioare, este necesara anexarea la declaratia de venit global a urmatoarelor documente in copie:
    a) devizul de lucrari intocmit de persoana fizica/juridica autorizata, respectiv declaratie pe propria raspundere in cazul realizarii lucrarilor in regie proprie, din care sa reiasa materialele specifice achizitionate si categoriile de lucrari executate, exprimate in unitati fizice si valorice;
    b) documentele justificative care atesta plata;
    c) documentele justificative privind plata cheltuielilor si repartizarea acestora pe fiecare proprietar, in cazul lucrarilor executate la partile comune ale condominiului;
    d) actul de proprietate;
    e) actul de identitate;
    f) actele de stare civila, dupa caz.
    (2) Documentele de plata prevazute la alin. (1) lit. b) pot fi emise pe numele unuia sau al ambilor soti, in situatia in care locuinta este dobandita in timpul casatoriei.
    (3) Pentru acordarea deducerii de catre organul fiscal, contribuabilii au obligatia sa depuna documentele justificative prevazute mai sus, o data cu declaratia de venit global, pana la termenul stabilit pentru depunerea acesteia.
    Art. 5
    Deducerea reprezentand cheltuielile pentru reabilitarea termica a locuintei se acorda persoanei fizice care o detine in proprietate, pe baza documentelor justificative prevazute la art. 4, astfel:
    a) pentru locuinta detinuta de o singura persoana, deducerea se acorda proprietarului;
    b) daca locuinta este detinuta in comun, deducerea se acorda fiecarui coproprietar contribuabil.
    Art. 6
    Facilitatea se acorda pentru veniturile supuse procedurii de globalizare in anul de impunere, indiferent de data construirii locuintei de domiciliu, pe baza documentelor care atesta efectuarea cheltuielilor in anul respectiv pentru reabilitarea locuintei de domiciliu, destinate reducerii pierderilor de caldura in scopul imbunatatirii confortului termic al acesteia.



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ANONIM a comentat Legea 243 2021
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    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
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ANONIM a comentat Decizia 2 2007
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ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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