SOCIAL HOUSE OF BUILDERS
LAW NO. 215/1997 ON THE SOCIAL HOUSE OF BUILDERS
Romanian Parliament Law no. 215/1997 of 22/12/1997 Version updated on 29/05/2020 Law no. 215/1997 on the Social House of Builders
CENTRALIZING CALCULATION OF THE SHARE OF 0.5% RELATED TO THE BUILDERS' SOCIAL HOUSE
ANAF CONFIRMS, RESPONDING TO THE REQUEST FOR CLARIFICATIONS OF THE SCC: THE INCOMES FROM THE SOCIAL PROTECTION INDEMNITIES GRANTED BASED ON LAW NO. 215/1997 ARE OF A SALARY NATURE.
DECISION NO. 28/2008
Version updated on 01/03/2013 Decision on approving the framework content of the technical-economic documentation related to public investments, as well as the structure and methodology for elaborating the general estimate for investment objectives and intervention works.
SPECIFICATIONS NO. 5.122NN / 1.384 / 178 DIN 1999
regarding the manner of constitution and transfer by investors or owners of the quota of 0.5% of the value of the construction estimate, with a correspondent in the general estimate of the work, the quota afferent to the SHB.
1.5% SHARE DEDUCTIBILITY
The contribution of 1.5% of the CCC member economic agents, determined according to art. 16, paragraph (1) of the law, is included in the production costs according to art. 17, para. (3) of Law 215/1997 and is, therefore, tax-deductible.