القانون العقاري

معامل إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2025 Coefficient TPI

مدونة شذرات قانونية مغربية

معامل إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2025 Coefficient TPI

معامل إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2025

صدر بالجريدة الرسمية عدد 7380 المؤرخة في 20 فبراير 2025 قرار لوزيرة الاقتصاد والمالية نادية فتاح يحمل رقم 377.25 صادر في 14 شعبان 1446 الموافق لـ 13 فبراير 2025 تحدد بموجبه عن سنة 2025 معاملات إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية.

يحدد هذا المرسوم معاملات coefficient IR/PF إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية المشار إليها في المادة 65-II من المدونة العامة للضرائب المحدثة بموجب المادة 5 من قانون المالية رقم 43.06 للسنة المالية 2007 الصادر بتنفيذه الظهير الشريف رقم 1.06.232 بتاريخ 10 ذي الحجة 1427 (31 دجنبر 2006) كما وقع تغييرها وتتميمها.

معامل إعادة تقييم الأرباح العقارية لسنة 2025

القرار يحدد معامل احتساب الضريبة على الأرباح العقارية في حالة بيع أو تفويت عقار أو حق عيني أو نزع ملكية عقار أو الحصول على تعويض عن حالة الاعتداء المادي.

تحميل معامل إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية 2025

لتحميل القرار اضغط هنا.

لتحميل القرار الذي تحدد بموجبه عن سنة 2025 معاملات إعادة التقييم فيما يخص الضريبة على الدخل برسم الأرباح العقارية اضغط هنا.

القانون العقاري

مدونة شذرات قانونية مغربية

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