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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No. 138/2024, which provided clarifications regarding the rental income taxation and the reporting of related tax obligations by means of the single return. The article presents a series of conceptual and practical issues regarding the tax regime of income obtained from renting real estate in 2025, in the context of those regulations, and also their accounting treatment.

Suggested Citation

  • Lucian CERNUȘCA, 2025. "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(12), pages 46-58, December .
    • Handle: RePEc:ahd:journl:v:5:y:2025:i:12:p:46-58
    DOI: 10.37945/cbr.2024.12.06
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    More about this item

    Keywords

    renting; real estate; guarantee; natural/legal person; single return; Government Emergency Ordinance No. 128/2024; Government Emergency Ordinance No. 138/2024;
    All these keywords.

    JEL classification:

    • K25 - Law and Economics - - Regulation and Business Law - - - Real Estate Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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