Page 45 - Ghidul investitorului în județul Sălaj

Sălaj County Council
Taxation - General information www.cjsj.ro

exemption, tax exemption on IT & C employees’ income, certain State aid in Romania
deductions from R & D expenditure etc., as well as categories Example: stimulating investments with a major impact
of facilities granted by the local public administration authori-
on the economy under G.D. 807/2014, as subsequently
ties under the conditions stipulated in the Fiscal Code as well
amended and supplemented, with the following eligible ex-
as some decisions and regulations issued by them. Tax incen-
penditure of costs for:
tives granted by local government authorities refer to certain
> realization and purchase of constructions of any type
reductions or exemptions for various local taxes: exempting
> renting the construction of the initial investment
the payment of tax on land and buildings owned or operated
> new plant, machinery and equipment
by social enterprises of insertion on the land owned by eco-
nomic operators, subject to the drafting of state / de minimis > know-how, other intellectual property rights
aid schemes having an objective stipulated by the legislation
in the field of state aid, on buildings owned by consumer and
Details: www.mfinante.gov.ro and www.ajutordestat.ro/
craft cooperatives and agricultural cooperative societies, sub-
www.stateaid.ro
ject to the development of state aid / de minimis aid schemes
with a target provided by the state aid law but also tax exemp-
tions on land and buildings in industrial parks, scientific and
technological parks, as well as those used by business incuba-
tors, in compliance with the state aid law etc.

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www.investromania.gov.ro; Data from Sălaj County Council