Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

The article hereby brings up a series of theoretical and practical aspects regarding the declarative and payment obligations concerning the taxation of income made from intellectual property rights in the situation where the beneficiaries are dependent taxable persons. The income tax is calculated and retained by the income payer and is paid to the state budget until the 25th inclusive of the month following the one in which it was retained. It is calculated by applying the 10% rate on the net income. Besides the income tax, taxpayers also have obligations with regard to social contributions in certain conditions provided by the Fiscal Code