LEGAL FRAMEWORK
SOCIAL HOUSE OF BUILDERS
LAW NO. 215/1997 ON THE SOCIAL HOUSE OF BUILDERS
Law No. 215/1997 on the Social House of Builders in force since December 22, 1997
Lege nr. 215/1997 - Versiune actualizată la data de 13.04.2024
STATUTE OF THE SOCIAL HOUSE OF BUILDERS
Collective Labor Agreement (CCL) No. 685/28.04.2025
Eligibility of the quota related to the Social House of Builders for financing from European funds in projects co-financed through PNRR - component C5 - Renovation Wave
Eligibility of the quota related to the Social House of Builders for funding from the state budget in projects co-financed through the ANGHEL SALIGNY National Program
CENTRALIZER CALCULATING THE 0.5% QUOTA RELATING TO THE SOCIAL HOUSE OF CONSTRUCTORS
ANAF CONFIRMS, RESPONDING TO THE CSC'S REQUEST FOR CLARIFICATION: THE INCOME FROM SOCIAL PROTECTION BENEFITS GRANTED ON THE BASIS OF LAW NO. 215/1997 ARE OF A SALARY NATURE.
DECISION NO. 907/2016 OF 29/11/2016
privind etapele de elaborare si continutul-cadru al documentatiilor tehnico-economice aferente obiectivelor/proiectelor de investitii finantate din fonduri publice
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LEGAL FRAMEWORK REGARDING THE PAYMENT OF THE 0.5% QUOTA
Cadrul legal privind plata cotei de 0,5%
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Cadrul legal privind plata cotei de 0,5% |
CLARIFICATIONS NR. 5.122NN/1.384/178 DIN 1999
regarding the method of establishing and transferring by investors or owners the share of 0.5% of the value of the construction estimate, with a corresponding share in the general estimate of the work, the share related to the Social House of Builders.
CATUC - Law No. 169/2026 on the Code of Spatial Planning, Urban Planning, and Construction
Deductibility of the 1.5% rate
The 1.5% contribution payable by economic operators who are CSC members—determined in accordance with Article 16, paragraph (1) of the Law—is included in production costs pursuant to Article 17, paragraph (3) of Law 215/1997 and is, therefore, tax-deductible.
In this regard, the expense incurred by the economic operator—specifically the tax deductibility of the 1.5% share—is governed by the provisions of Article 25, paragraph (1) of Law 227/2015 on the Fiscal Code.
