{"id":566,"date":"2026-04-11T06:30:21","date_gmt":"2026-04-11T06:30:21","guid":{"rendered":"https:\/\/danielastan.ro\/?p=566"},"modified":"2026-04-11T06:35:31","modified_gmt":"2026-04-11T06:35:31","slug":"care-sunt-cheltuielile-integral-deductibile","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2026\/04\/11\/care-sunt-cheltuielile-integral-deductibile\/","title":{"rendered":"Care sunt cheltuielile integral deductibile?"},"content":{"rendered":"\n

Potrivit dispozitiilor Legii nr.\u00a0227\/2015\u00a0privind\u00a0Codul fiscal<\/a>, cu modificarile si actualizarile ulterioare in materie de cheltuieli, distingem intre categoriile de cheltuieli fiscale care sunt deductibile in integralitate la determinarea rezultatului fiscal, precum si categoriile de cheltuieli care au o\u00a0deductibilitate\u00a0limitata.<\/p>\n\n\n\n

Ca regula generala, conform art. 25 alin. (1) din Codul fiscal, sunt considerate cheltuieli deductibile:<\/h3>\n\n\n\n

– cheltuielile efectuate <\/em><\/strong>i<\/em><\/strong>n scopul desf<\/em><\/strong>as<\/em><\/strong>ur<\/em><\/strong>a<\/em><\/strong>rii activit<\/em><\/strong>at<\/em><\/strong>ii economice<\/em><\/strong>, inclusiv cele reglementate prin acte normative in vigoare, precum si taxele de inscriere, cotizatiile si contributiile datorate catre camerele de comert si industrie, organizatiile patronale si organizatiile sindicale;<\/p>\n\n\n\n

Potrivit dispozitiilor Normelor Metodologice din 2016 de aplicare a Legii nr. 227\/2015 privind Codul fiscal, cu actualizarile si modificarile ulterioare, mai sunt considerate cheltuieli efectuate in scopul desfasurarii activitatii economice urmatoarele[i]:<\/p>\n\n\n\n

–<\/strong> cheltuielile de reclama si publicitate efectuate in scopul popularizarii firmei<\/strong>,<\/em> produselor sau serviciilor, precum si costurile asociate producerii materialelor necesare pentru difuzarea mesajelor publicitare. Se includ in categoria cheltuielilor de reclama si publicitate si bunurile care se acorda in cadrul unor campanii publicitare ca mostre, pentru incercarea produselor si demonstratii la punctele de vanzare, precum si alte bunuri si \u00a0\u00a0 servicii acordate cu scopul stimularii vanzarilor;<\/p>\n\n\n\n

– cheltuielile de transport si de cazare in tara si in strainatate si pentru alte persoane fizice<\/em><\/strong> in conditiile in care cheltuielile \u00a0 respective sunt efectuate in legatura cu lucrari executate sau servicii prestate de acestea in scopul desfasurarii activitatii economice a contribuabilului;<\/p>\n\n\n\n

– <\/strong>cheltuielile pentru marketing, studiul pietei, promovarea pe pietele existente sau noi<\/strong>, participarea la targuri si expozitii, la misiuni de afaceri, editarea de materiale informative proprii;<\/strong><\/em><\/p>\n\n\n\n

– cheltuielile de cercetare, precum si cheltuielile de dezvoltare care <\/em><\/strong>nu indeplinesc conditiile de a fi recunoscute ca imobilizari \u00a0 necorporale din punct de vedere contabil;<\/p>\n\n\n\n

– cheltuielile pentru perfectionarea managementului, a sistemelor informatice,<\/em><\/strong> introducerea, intretinerea si perfectionarea sistemelor de management al calitatii, obtinerea atestarii conform cu standardele de calitate;<\/p>\n\n\n\n

– cheltuielile pentru protejarea mediului si conservarea resurselor;<\/em><\/strong><\/p>\n\n\n\n

– cheltuielile efectuate cu editarea publicatiilor care sunt inregistrate ca retururi in perioada de determinare a profitului impozabil <\/em><\/strong>pe baza documentelor justificative si in limita cotelor prevazute in contractele de distributie;<\/p>\n\n\n\n

– cheltuielile generate de taxa pe valoarea adaugata<\/em><\/strong> ca urmare a \u00a0 aplicarii prevederilor titlului VII „Taxa pe valoarea adaugata” din\u00a0Codul fiscal, in situatia in care taxa pe valoarea adaugata este aferenta unor bunuri sau servicii achizitionate in scopul desfasurarii activitatii economice, de exemplu: aplicare pro rata, efectuare de ajustari, taxa pe valoarea adaugata platita intr-un stat membru al UE;<\/p>\n\n\n\n

– cheltuielile reprezentand dobanzi penalizatoare, penalitati si \u00a0daune-interese,<\/em><\/strong> stabilite in cadrul contractelor incheiate, in derularea activitatii economice, cu persoane rezidente\/nerezidente, pe masura inregistrarii lor;<\/p>\n\n\n\n

– cheltuielile privind serviciile care vizeaza eficientizarea, optimizarea, restructurarea operationala si\/sau financiara a activitatii contribuabilului;<\/em><\/strong><\/p>\n\n\n\n

– cheltuielile rezultate din deprecierea titlurilor de participare si a obligatiunilor, inregistrate<\/em><\/strong> potrivit reglementarilor contabile aplicabile, daca la data evaluarii\/reevaluarii nu sunt indeplinite conditiile prevazute la art.\u00a023\u00a0lit. i) din\u00a0Codul fiscal;<\/p>\n\n\n\n

– cheltuielile generate de evaluarea ulterioara si executarea \u00a0instrumentelor financiare derivate<\/em><\/strong>, inregistrate potrivit reglementarilor contabile.<\/p>\n\n\n\n

– Cheltuielile cu salariile si cele asimilate salariilor,<\/em><\/strong> cu exceptia celor reglementate de art. 25 alin. (3) si (4) din Codul fiscal<\/p>\n\n\n\n

– Cheltuielile suportate de angajator aferente activitatii in regim de telemunca pentru salariatii care desfasoara activitatea in acest regim,<\/em><\/strong> potrivit legii[ii].<\/p>\n\n\n\n

\n\n\n\n

[i] IONITA George Bogdan, Regimul juridic al cheltuielilor fiscale deductibile \u015fi cu deductibilitate limitat\u0103<\/p>\n\n\n\n

Publica\u0163ie: Comentarii Practice Fiscal 8 din 2024 <\/p>\n\n\n\n

[ii] Ibidem<\/p>\n","protected":false},"excerpt":{"rendered":"

Potrivit dispozitiilor Legii nr.\u00a0227\/2015\u00a0privind\u00a0Codul fiscal, cu modificarile si actualizarile ulterioare in materie de cheltuieli, distingem intre categoriile de cheltuieli fiscale care sunt deductibile in integralitate la determinarea rezultatului fiscal, precum si categoriile de cheltuieli care au o\u00a0deductibilitate\u00a0limitata. Ca regula generala, conform art. 25 alin. (1) din Codul fiscal, sunt considerate cheltuieli deductibile: – cheltuielile efectuate in scopul desfasurarii activitatii… Cite\u0219te mai mult »Care sunt cheltuielile integral deductibile?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[80,82,81],"aioseo_notices":[],"yoast_head":"\nCare sunt cheltuielile integral deductibile? | Avocat Daniela Stan - Avocat Constanta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/danielastan.ro\/index.php\/2026\/04\/11\/care-sunt-cheltuielile-integral-deductibile\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Care sunt cheltuielile integral deductibile? | Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"og:description\" content=\"Potrivit dispozitiilor Legii nr.\u00a0227\/2015\u00a0privind\u00a0Codul fiscal, cu modificarile si actualizarile ulterioare in materie de cheltuieli, distingem intre categoriile de cheltuieli fiscale care sunt deductibile in integralitate la determinarea rezultatului fiscal, precum si categoriile de cheltuieli care au o\u00a0deductibilitate\u00a0limitata. 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