Procedura de înregistrare a contractelor de închiriere imobiliară

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Declaratie-de-inregistrare-a-contractelor-de-inchiriereÎn data de 9 ianuarie 2013 a fost publicată în Monitorul Oficial procedura de înregistrare la organele fiscale a contractelor de fiducie şi de locaţiune împreună cu declaraţiile de înregistrare aferente.

Noutatea constă în faptul că organul fiscal nu mai aplică pe contractul de locaţiune ştampila cu numărul de înregistrare, ci pe un formular separat, intitulat Declaraţie de înregistrare a contractelor de închiriere, care atestă înregistrarea contractului.

Aceeaşi procedură este de urmat şi în cazul înregistrării unui act adiţional sau în cazul încetării înainte de termen a contractului.

Conform noului Cod civil, contractele de închiriere înregistrate la Administraţia Financiară reprezintă titluri executorii.

În procedura veche, în care ştampila fiscului se aplica chiar pe contractul de închiriere, aceasta reprezenta dovada că, ulterior datei înregistrării lui,  contractul nu a mai suferit modificări (fiscul dădea „dată certă”), în timp ce noul formular nu mai prezintă această garanţie.

Declaraţia de înregistrare a contractelor de locaţiune o puteţi descărca aici.

Mai jos este reprodus textul Ordinului 1985/2012 privind aprobarea procedurii de înregistrare a contractelor locaţiune, publicat în Monitorul Oficial, Partea I nr.16 din 09.01.2013, intrat în vigoare la 09.01.2013.

A. Înregistrarea contractelor de locaţiune de către locatori, alţii decât persoanele fizice

1. Potrivit prevederilor art.1798 din Legea nr. 287/2009 privind Codul civil, republicată, cu modificările şi completările ulterioare, locatorii pot înregistra la organele fiscale competente din subordinea Agenţiei Naţionale de Administrare Fiscală contractele de locaţiune pe care le încheie în calitate de locator atât cu persoane fizice, cât şi cu persoane juridice.

2. Organul fiscal competent este organul fiscal în a cărui evidenţă locatorul este înregistrat ca plătitor de impozite şi taxe.

3.(1) Pentru înregistrarea contractului de locaţiune, locatorul depune „Declaraţia de înregistrare a contractelor de locaţiune” cod 14.13.01.42, , prevăzută la Anexa nr. 4 la ordin, însoţită de contractul de locaţiune, în original şi copie.

(2) Declaraţia se completează în 2 exemplare, din care originalul se depune la organul fiscal competent, iar copia se păstrează de locator.

(3) Organul fiscal certifică conformitatea copiei contractului de locaţiune cu originalul şi restituie locatorului originalul.

(4) În cazul în care, locatorul depune declaraţia de la alin.(1) prin poştă, cu confirmare de primire, aceasta va fi însoţită de o copie legalizată de pe contractul de locaţiune.

4. Modificarea şi încetarea contractului de locaţiune pot fi înregistrate, de locator, la organul fiscal competent, prin depunerea declaraţiei de la pct.3.(1), având bifată căsuţa „Modificare” sau „Încetare”, după caz, din formular, însoţită de documentele justificative.

5.(1) Data înregistrării contractelor de locaţiune a modificărilor ulterioare şi a încetării acestora este data depunerii acestora la registratura organului fiscal competent sau data poştei, după caz.

(2) În cazul contractelor de locaţiune/modificărilor ulterioare/încetării, înregistrate direct la registratura organului fiscal competent, dovada înregistrării o constituie copia declaraţiei de la pct.3(1) având înscrise numărul şi data înregistrării la organul fiscal.

(3) În cazul contractelor de locaţiune/modificărilor ulterioare/încetării transmise prin poştă, cu confirmare de primire, dovada înregistrării la organul fiscal competent o constituie copia declaraţiei de la pct.3(1) însoţită de confirmarea de primire semnată de reprezentantul organului fiscal competent.

5. Declaraţia şi documentele depuse de locator se arhivează la dosarul fiscal al acestuia.

6. Organul fiscal competent organizează evidenţa contractelor de locaţiune, într-un Registru al contractelor de locaţiune, care se conduce informatizat, potrivit modelului prevăzut la Anexa la prezenta procedură.

7. Înregistrarea în Registrul contractelor de locaţiune, se efectuează în maximum 5 zile de la data depunerii contractelor.

8. Registrul contractelor de locaţiune se gestionează la nivelul organelor fiscale competente, cu ajutorul aplicaţiei informatice puse la dispoziţie de către Direcţia Generală de Tehnologia Informaţiei din cadrul Agenţiei Naţionale de Administrare Fiscală.

B. Înregistrarea contractelor de locaţiune de către locatorul persoană fizică

1. Persoanele fizice care au calitatea de locator şi obţin venituri din cedarea folosinţei bunurilor din patrimoniul personal şi venituri din arendare, au obligaţia înregistrării contractului între părţi potrivit art.81 alin.(2) din Legea 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare.

2. Organul fiscal competent este:

a) organul fiscal în a cărui rază teritorială persoana fizică îşi are domiciliul, potrivit legii sau adresa unde locuieşte efectiv, dacă aceasta este diferită de domiciliu – în cazul persoanelor fizice rezidente

b) organul fiscal în a cărui rază teritorială se află bunul supus impunerii – în cazul persoanelor fizice nerezidente.

3.(1) Contribuabilii, care obţin venituri din cedarea folosinţei bunurilor din patrimoniul personal şi venituri din arendare şi optează pentru determinarea venitului net, în sistem real, depun la organul fiscal competent contractul de locaţiune, în original şi copie, în termen de 15 zile de la încheierea acestuia, odată cu Declaraţia privind venitul estimat/norma de venit (formular 220).

(2) Organul fiscal certifică conformitatea copiei cu originalul şi restituie locatorului originalul.

(3) În cazul în care, locatorul depune declaraţia de la alin.(1) prin poştă, cu confirmare de primire, aceasta va fi însoţită de o copie legalizată de pe contractul de locaţiune.

(4) Data înregistrării contractelor de locaţiune este data depunerii acestora la registratura organului fiscal competent sau data poştei, după caz.

(5) În cazul contractelor de locaţiune, înregistrate direct la registratura organului fiscal competent, dovada înregistrării o constituie copia declaraţiei de la pct.3(1) având înscrise numărul şi data înregistrării la organul fiscal.

(6) În cazul contractelor de locaţiune transmise prin poştă, cu confirmare de primire, dovada înregistrării la organul fiscal competent o constituie copia declaraţiei de la pct.3(1) însoţită de confirmarea de primire semnată de reprezentantul organului fiscal competent.

(7) Declaraţia şi documentele depuse de locator se arhivează la dosarul fiscal al acestuia.

4. Pentru contribuabilii care obţin venituri din arendare pentru care impunerea este finală sunt aplicabile corespunzător prevederile Secţiunii A .

5. Organul fiscal competent organizează evidenţa contractelor de locaţiune, într-un Registru al contractelor de locaţiune, care se conduce informatizat, potrivit modelului prevăzut la Anexa la prezenta procedură.

6. Înregistrarea în Registrul contractelor de locaţiune, se efectuează în maximum 5 zile de la data depunerii contractelor.

7. Registrul contractelor de locaţiune se gestionează la nivelul organelor fiscale competente, cu ajutorul aplicaţiei informatice puse la dispoziţie de către Direcţia Generală de Tehnologia Informaţiei din cadrul Agenţiei Naţionale de Administrare Fiscală.

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