{"id":17860,"date":"2022-04-06T06:34:59","date_gmt":"2022-04-06T04:34:59","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=17860"},"modified":"2026-10-22T12:42:37","modified_gmt":"2026-10-22T09:42:37","slug":"cesiune-de-parti-sociale","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/cesiune-de-parti-sociale\/","title":{"rendered":"Cesiunea de p\u0103r\u021bi sociale: ce \u00eenseamn\u0103, cum se face \u0219i ce taxe pl\u0103te\u0219ti"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd vrei s\u0103 ie\u0219i sau s\u0103 intri ca asociat \u00eentr-un SRL, s\u0103-\u021bi vinzi firma sau s\u0103 cumperi o parte dintr-o afacere, cesiunea de p\u0103r\u021bi sociale e varianta cea mai des folosit\u0103. \u00cen mod normal, cesiunea e una dintre cele mai simple modific\u0103ri la Registrul Comer\u021bului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dar din 2026, lucrurile s-au schimbat: orice cesiune trece acum printr-o verificare ANAF, firmele cu datorii au nevoie de garan\u021bii, iar c\u00e2\u0219tigul din v\u00e2nzare se impoziteaz\u0103 cu 16%. Cite\u0219te \u00een continuare \u0219i afl\u0103 ce e cesiunea de p\u0103r\u021bi sociale \u0219i care sunt pa\u0219ii, actele \u0219i termenele de care trebuie s\u0103 \u021bii cont.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-este-cesiunea-de-par\u021bi-sociale\" data-level=\"2\">Ce este cesiunea de p\u0103r\u021bi sociale?<\/a><\/li><li><a href=\"#h-cand-se-folose\u0219te-cesiunea\" data-level=\"2\">C\u00e2nd se folose\u0219te cesiunea?<\/a><\/li><li><a href=\"#h-ce-con\u021bine-contractul-de-cesiune-\u0219i-cum-stabile\u0219ti-pre\u021bul\" data-level=\"2\">Ce con\u021bine contractul de cesiune \u0219i cum stabile\u0219ti pre\u021bul?<\/a><\/li><li><a href=\"#h-cum-se-face-cesiunea-de-par\u021bi-sociale\" data-level=\"2\">Cum se face cesiunea de p\u0103r\u021bi sociale?<\/a><\/li><li><a href=\"#h-ce-taxe-plate\u0219ti-la-cesiune\" data-level=\"2\">Ce taxe pl\u0103te\u0219ti la cesiune?<\/a><\/li><li><a href=\"#h-ce-trebuie-sa-mai-faci-dupa-cesiune\" data-level=\"2\">Ce trebuie s\u0103 mai faci dup\u0103 cesiune<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-ce-este-cesiunea-de-par\u021bi-sociale\" class=\"wp-block-heading\"><strong>Ce este cesiunea de p\u0103r\u021bi sociale?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cesiunea de p\u0103r\u021bi sociale \u00eenseamn\u0103 transferul unor p\u0103r\u021bi sociale de la un <a href=\"https:\/\/startco.ro\/blog\/care-este-diferenta-dintre-administrator-si-asociat\/\" target=\"_blank\" rel=\"noreferrer noopener\">asociat al unui SRL<\/a> c\u0103tre alt\u0103 persoan\u0103, fizic\u0103 sau juridic\u0103. Cel care cedeaz\u0103 se nume\u0219te <strong>cedent<\/strong>, iar cel care le prime\u0219te, <strong>cesionar<\/strong>. Dac\u0103 cesionarul nu era asociat p\u00e2n\u0103 atunci, devine asociat prin cesiune.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai simplu spus, cesiunea e <strong>felul \u00een care vinzi o parte din firm\u0103 sau toat\u0103 firma<\/strong>. <a href=\"https:\/\/startco.ro\/blog\/ce-este-capitalul-social-al-unui-srl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Capitalul social<\/a> r\u0103m\u00e2ne acela\u0219i, se schimb\u0103 doar cine de\u021bine p\u0103r\u021bile. Exist\u0103 mai multe tipuri de cesiune.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00cen func\u021bie de ce se transfer\u0103:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Total\u0103:<\/strong> cedentul \u00ee\u0219i transfer\u0103 toate p\u0103r\u021bile \u0219i iese din firm\u0103. Dac\u0103 e singurul asociat, practic vinde firma.<\/li>\n\n\n\n<li><strong>Par\u021bial\u0103:<\/strong> cedentul p\u0103streaz\u0103 o parte \u0219i r\u0103m\u00e2ne asociat.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00cen func\u021bie de cine prime\u0219te:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Intern\u0103:<\/strong> p\u0103r\u021bile ajung la un asociat existent. Nu e nevoie de aprobarea celorlal\u021bi, dac\u0103 actul constitutiv nu prevede altfel.<\/li>\n\n\n\n<li><strong>Extern\u0103:<\/strong> p\u0103r\u021bile ajung la o persoan\u0103 din afara firmei, care devine asociat nou. Ca regul\u0103, e nevoie de aprobarea asocia\u021bilor care de\u021bin cel pu\u021bin trei sferturi din capital.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Din 2020, actul constitutiv poate stabili o alt\u0103 majoritate pentru cesiunea extern\u0103 sau poate elimina complet condi\u021bia. Tot din 2020 nu mai exist\u0103 termenul de 30 de zile \u00een care creditorii puteau face opozi\u021bie la cesiune.<\/p>\n\n\n\n<h2 id=\"h-cand-se-folose\u0219te-cesiunea\" class=\"wp-block-heading\"><strong>C\u00e2nd se folose\u0219te cesiunea?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un asociat vrea s\u0103 ias\u0103 din firm\u0103 \u0219i s\u0103 \u00eencaseze o parte din valoarea ei.<\/li>\n\n\n\n<li>Vrei s\u0103 vinzi firma \u00een \u00eentregime.<\/li>\n\n\n\n<li><a href=\"https:\/\/startco.ro\/blog\/cum-adaugi-un-asociat-in-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vrei s\u0103 aduci un asociat nou<\/a> f\u0103r\u0103 s\u0103 intre bani \u00een firm\u0103. Dac\u0103 vrei ca banii s\u0103 intre \u00een firm\u0103, varianta potrivit\u0103 e majorarea capitalului social. <\/li>\n\n\n\n<li>Asocia\u021bii vor s\u0103 reechilibreze procentele \u00eentre ei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cine cump\u0103r\u0103 p\u0103r\u021bi sociale preia firma cu tot trecutul ei: datorii, contracte, litigii. Cine vinde vrea s\u0103 nu mai fie legat de ce urmeaz\u0103. <strong>Indiferent dac\u0103 vinzi sau cumperi, uite ce ar fi bine s\u0103 verifici<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>asocia\u021bii reali \u0219i procentele lor;<\/li>\n\n\n\n<li>ce spune actul constitutiv despre cesiune;<\/li>\n\n\n\n<li>datoriile la ANAF;<\/li>\n\n\n\n<li>bilan\u021bul \u0219i profitul nerepartizat;<\/li>\n\n\n\n<li>activul net fa\u021b\u0103 de capital;<\/li>\n\n\n\n<li>\u00eemprumuturile date firmei de asocia\u021bi;<\/li>\n\n\n\n<li>contractele, leasingurile \u0219i garan\u021biile personale;<\/li>\n\n\n\n<li>regimul micro;<\/li>\n\n\n\n<li>litigiile \u0219i insolven\u021ba.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Certificatul de atestare fiscal\u0103 reflect\u0103 situa\u021bia de la data emiterii. Cere-l c\u00e2t mai aproape de semnare \u0219i repet\u0103 verificarea dac\u0103 tranzac\u021bia se \u00eentinde pe c\u00e2teva s\u0103pt\u0103m\u00e2ni.<\/p>\n\n\n\n<h2 id=\"h-ce-con\u021bine-contractul-de-cesiune-\u0219i-cum-stabile\u0219ti-pre\u021bul\" class=\"wp-block-heading\"><strong>Ce con\u021bine contractul de cesiune \u0219i cum stabile\u0219ti pre\u021bul?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contractul de cesiune e documentul \u00een care cedentul \u0219i cesionarul stabilesc ce se transfer\u0103, la ce pre\u021b \u0219i \u00een ce condi\u021bii. Se poate \u00eencheia sub semn\u0103tur\u0103 privat\u0103, adic\u0103 semnat doar de p\u0103r\u021bi. Nu e nevoie de notar, cu o excep\u021bie important\u0103: dac\u0103 transferul e gratuit, e juridic o dona\u021bie, iar dona\u021bia se face la notar, \u00een form\u0103 autentic\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 toate clauzele cesiunii sunt cuprinse \u00een hot\u0103r\u00e2rea AGA sau \u00een decizia asociatului unic, semnat\u0103 de cedent \u0219i cesionar, ONRC nu mai cere un contract separat. \u00cen practic\u0103, un contract separat e mai clar \u0219i mai u\u0219or de folosit ca prob\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce trebuie s\u0103 con\u021bin\u0103 contractul de cesiune<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Esen\u021bial<\/strong>:\n<ul class=\"wp-block-list\">\n<li>datele cedentului, ale cesionarului \u0219i ale firmei;<\/li>\n\n\n\n<li>num\u0103rul de p\u0103r\u021bi sociale transferate \u0219i valoarea lor nominal\u0103;<\/li>\n\n\n\n<li>pre\u021bul \u0219i modul de plat\u0103;<\/li>\n\n\n\n<li>data de la care se transfer\u0103 p\u0103r\u021bile.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Recomandat, ca s\u0103 evi\u021bi conflicte dup\u0103<\/strong>:\n<ul class=\"wp-block-list\">\n<li>cine face notificarea la ANAF \u0219i p\u00e2n\u0103 c\u00e2nd;<\/li>\n\n\n\n<li>ce se \u00eent\u00e2mpl\u0103 dac\u0103 certificatul de atestare fiscal\u0103 arat\u0103 datorii: cine constituie garan\u021bia \u0219i cine le pl\u0103te\u0219te;<\/li>\n\n\n\n<li>declara\u021bia v\u00e2nz\u0103torului despre datoriile \u0219i litigiile cunoscute;<\/li>\n\n\n\n<li>ce se \u00eent\u00e2mpl\u0103 cu profitul nerepartizat \u0219i cu \u00eemprumuturile date firmei de v\u00e2nz\u0103tor;<\/li>\n\n\n\n<li>eliberarea v\u00e2nz\u0103torului din garan\u021biile personale date pentru firm\u0103 (de exemplu, la banc\u0103 sau la leasing);<\/li>\n\n\n\n<li>predarea documentelor firmei \u0219i a accesului la SPV, banc\u0103 \u0219i aplica\u021bii;<\/li>\n\n\n\n<li>dac\u0103 v\u00e2nz\u0103torul era \u0219i administrator, revocarea lui \u0219i numirea noului administrator.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-cum-stabile\u0219ti-pre\u021bul\"><strong>Cum stabile\u0219ti pre\u021bul?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre\u021bul poate fi egal cu valoarea nominal\u0103, mai mare sau mai mic. De regul\u0103, reflect\u0103 valoarea real\u0103 a firmei: bani \u00een cont, active, profit nerepartizat, datorii, clien\u021bi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre\u021bul conteaz\u0103 fiscal pentru v\u00e2nz\u0103tor: dac\u0103 e mai mare dec\u00e2t c\u00e2t l-au costat p\u0103r\u021bile, diferen\u021ba e c\u00e2\u0219tig impozabil. Un pre\u021b simbolic, de exemplu 1 leu, la o firm\u0103 cu profit mare poate atrage \u00eentreb\u0103ri la un control, mai ales \u00eentre persoane apropiate. Stabile\u0219te-l cu contabilul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 cump\u0103r\u0103torul pl\u0103te\u0219te \u00een rate, scrie \u00een contract calendarul de plat\u0103 \u0219i ce se \u00eent\u00e2mpl\u0103 dac\u0103 \u00eent\u00e2rzie, inclusiv dac\u0103 v\u00e2nz\u0103torul poate desfiin\u021ba contractul f\u0103r\u0103 instan\u021b\u0103. F\u0103r\u0103 o clauz\u0103 clar\u0103, desfiin\u021barea e mult mai greu de ob\u021binut.<\/p>\n\n\n\n<h2 id=\"h-cum-se-face-cesiunea-de-par\u021bi-sociale\" class=\"wp-block-heading\"><strong>Cum se face cesiunea de p\u0103r\u021bi sociale?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/startco.ro\/cesiune-parti-sociale\" target=\"_blank\" rel=\"noreferrer noopener\">Cea mai simpl\u0103 variant\u0103 de a cesiona p\u0103r\u021bi sociale e prin StartCo<\/a>: tot procesul e rapid, u\u0219or \u0219i 100% online. Iar dac\u0103 ai \u0219i alte modific\u0103ri de f\u0103cut \u00een firm\u0103, le po\u021bi include \u00een aceea\u0219i cerere \u0219i pl\u0103te\u0219ti o singur\u0103 dat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vrei \u00eens\u0103 s\u0103 parcurgi procesul pe cont propriu, <strong>uite care sunt pa\u0219ii<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Verifici firma<\/strong>, mai ales certificatul de atestare fiscal\u0103.<\/li>\n\n\n\n<li><strong>Aproba\u021bi cesiunea<\/strong>: hot\u0103r\u00e2rea AGA sau, la asociatul unic, decizia lui. La cesiunea extern\u0103, cu majoritatea cerut\u0103 de lege sau de actul constitutiv.<\/li>\n\n\n\n<li><strong>Semna\u021bi contractul de cesiune<\/strong> \u0219i <strong><a href=\"https:\/\/startco.ro\/blog\/act-constitutiv-actualizat\/\" target=\"_blank\" rel=\"noreferrer noopener\">actul constitutiv actualizat<\/a><\/strong> cu noua structur\u0103 a asocia\u021bilor.<\/li>\n\n\n\n<li><strong>Notifica\u021bi ANAF<\/strong> \u00een 15 zile de la data cesiunii, cu contractul \u0219i actul constitutiv actualizat. P\u0103stra\u021bi dovada depunerii.<\/li>\n\n\n\n<li>Dac\u0103 firma are datorii, <strong>constitui\u021bi garan\u021biile<\/strong> \u0219i ob\u021bine\u021bi acordul ANAF.<\/li>\n\n\n\n<li><strong>Depune\u021bi dosarul<\/strong> la ONRC, de regul\u0103 \u00een 15 zile de la actul modificator, online, <a href=\"https:\/\/myportal.onrc.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">pe portalul ONRC<\/a>, cu semn\u0103tur\u0103 electronic\u0103, sau la ghi\u0219eu.<\/li>\n\n\n\n<li>ONRC cere de la ANAF certificatul de atestare fiscal\u0103 \u0219i \u00eenregistreaz\u0103 cesiunea, dac\u0103 sunt \u00eendeplinite condi\u021biile.<\/li>\n\n\n\n<li><strong>Pl\u0103ti\u021bi publicarea \u00een Monitorul Oficial<\/strong> pe baza notei de calcul \u0219i primi\u021bi documentele.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd vine vorba de <strong>actele necesare<\/strong>, dosarul cuprinde, dup\u0103 caz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cererea de \u00eenregistrare;<\/li>\n\n\n\n<li>hot\u0103r\u00e2rea AGA sau decizia asociatului unic (actul modificator);<\/li>\n\n\n\n<li>actul constitutiv actualizat;<\/li>\n\n\n\n<li>contractul de cesiune, dac\u0103 clauzele lui nu sunt deja \u00een actul modificator;<\/li>\n\n\n\n<li>actele de identitate ale noilor asocia\u021bi persoane fizice sau documentele de \u00eenregistrare ale noilor asocia\u021bi persoane juridice;<\/li>\n\n\n\n<li>declara\u021bia noului asociat c\u0103 \u00eendepline\u0219te condi\u021biile legale pentru a fi asociat;<\/li>\n\n\n\n<li>declara\u021bia privind beneficiarul real, dac\u0103 se schimb\u0103 beneficiarii reali;<\/li>\n\n\n\n<li>dovada notific\u0103rii ANAF;<\/li>\n\n\n\n<li>\u00eemputernicirea, dac\u0103 depune altcineva.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ce nu mai depui tu: certificatul de atestare fiscal\u0103 al firmei \u0219i informa\u021biile din cazierul fiscal al noilor asocia\u021bi. ONRC le ob\u021bine direct de la ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Iar <strong>costurile depind<\/strong>: \u00eenregistrarea la ONRC nu te cost\u0103 nimic. Pl\u0103te\u0219ti doar publicarea \u00een Monitorul Oficial, Partea a IV-a. Tariful se achit\u0103 pe baza notei de calcul emise de oficiul registrului comer\u021bului, iar de regul\u0103, dovada pl\u0103\u021bii face parte din dosarul cererii. Dac\u0103 alege\u021bi forma autentic\u0103 sau dac\u0103 e o dona\u021bie, mai apar \u0219i costurile cu notarul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0218i mai e ceva important de luat \u00een considerare: p\u00e2n\u0103 \u00een 2026, regulile au fost mai pu\u021bin stricte, iar o firm\u0103 cu datorii la stat putea fi v\u00e2ndut\u0103 peste noapte. Dar pe <strong>18 decembrie 2025<\/strong>, <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/305208\" target=\"_blank\" rel=\"noreferrer noopener\">Legea 239\/2025<\/a> condi\u021bioneaz\u0103 cesiunea de notificarea ANAF \u0219i de garan\u021bii pentru datorii, dar doar pentru asociatul care de\u021bine controlul. Apoi, pe <strong>9 martie 2026<\/strong>, <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/308122\" target=\"_blank\" rel=\"noreferrer noopener\">OUG 13\/2026<\/a> extinde regula la orice cesiune, indiferent de procent, iar ONRC verific\u0103 situa\u021bia fiscal\u0103 la \u00eenregistrare. Iar pe <strong>12 octombrie 2026<\/strong>, <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/315139\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul comun ANAF\u2013MJ nr. 1.137\/1.967\/C\/2026<\/a> stabile\u0219te procedura, formularul de notificare \u0219i modelul certificatului de atestare fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-ce-inseamna-toate-astea-concret\"><strong>Ce \u00eenseamn\u0103 toate astea, concret<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Notifici ANAF \u00een 15 zile de la data cesiunii.<\/strong> Termenul curge de la data cesiunii, nu de la data \u00eenregistr\u0103rii la ONRC. \u00cen practic\u0103, se consider\u0103 data semn\u0103rii contractului. Poate depune firma, cedentul sau cesionarul, pe formularul stabilit prin ordin, la registratura organului fiscal, prin po\u0219t\u0103 cu confirmare de primire sau prin SPV. Ata\u0219ezi contractul de cesiune \u0219i actul constitutiv actualizat.<\/li>\n\n\n\n<li><strong>ANAF analizeaz\u0103 situa\u021bia firmei<\/strong> \u0219i emite certificatul de atestare fiscal\u0103 \u00een 3 zile lucr\u0103toare de la notificare.<\/li>\n\n\n\n<li><strong>La \u00eenregistrare, ONRC cere singur certificatul<\/strong> de la ANAF. Certificatul arat\u0103 \u0219i c\u0103 ANAF a fost notificat\u0103.<\/li>\n\n\n\n<li><strong>F\u0103r\u0103 datorii restante<\/strong>, ONRC \u00eenregistreaz\u0103 cesiunea f\u0103r\u0103 alte condi\u021bii.<\/li>\n\n\n\n<li><strong>Cu datorii restante<\/strong>, firma sau cesionarul constituie garan\u021bii la nivelul datoriilor, iar ONRC \u00eenregistreaz\u0103 cesiunea doar cu acordul ANAF. Dac\u0103 \u00eentre timp apar datorii noi, garan\u021bia trebuie completat\u0103 sau datoriile pl\u0103tite. ONRC acord\u0103 un singur termen pentru completarea dosarului.<\/li>\n\n\n\n<li><strong>Datoriile trebuie pl\u0103tite \u00een 60 de zile<\/strong> de la \u00eenregistrarea cesiunii. Altfel, ANAF execut\u0103 garan\u021biile. Termenul nu poate fi prelungit prin \u00een\u021belegerea p\u0103r\u021bilor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Altfel spus, dac\u0103 firma nu are datorii, ai doar un pas administrativ \u00een plus: notificarea. Dac\u0103 are, cesiunea devine o negociere despre cine pl\u0103te\u0219te datoriile, iar asta trebuie rezolvat \u00eenainte de semnare.<\/p>\n\n\n\n<h2 id=\"h-ce-taxe-plate\u0219ti-la-cesiune\" class=\"wp-block-heading\"><strong>Ce taxe pl\u0103te\u0219ti la cesiune?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxele le pl\u0103te\u0219te de regul\u0103 v\u00e2nz\u0103torul, \u0219i doar dac\u0103 are c\u00e2\u0219tig, cu o excep\u021bie important\u0103: v\u00e2nz\u0103torul micro, la care impozitul se aplic\u0103 venitului recunoscut din v\u00e2nzare, nu c\u00e2\u0219tigului. Cump\u0103r\u0103torul nu pl\u0103te\u0219te impozit pentru c\u0103 a cump\u0103rat p\u0103r\u021bi sociale iar cesiunea de p\u0103r\u021bi sociale e scutit\u0103 de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-daca-vanzatorul-e-persoana-fizica\"><strong>Dac\u0103 v\u00e2nz\u0103torul e persoan\u0103 fizic\u0103<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00e2\u0219tigul<\/strong> e diferen\u021ba dintre pre\u021bul \u00eencasat \u0219i c\u00e2t l-au costat p\u0103r\u021bile: valoarea nominal\u0103 pl\u0103tit\u0103 la capital sau pre\u021bul pl\u0103tit c\u00e2nd le-a cump\u0103rat, plus costurile tranzac\u021biei.<\/li>\n\n\n\n<li><strong>Impozitul<\/strong> e de 16% pe c\u00e2\u0219tig.<\/li>\n\n\n\n<li><strong>Nimeni nu re\u021bine impozitul la surs\u0103.<\/strong> V\u00e2nz\u0103torul \u00ee\u0219i calculeaz\u0103 singur c\u00e2\u0219tigul \u0219i <a href=\"https:\/\/startco.ro\/blog\/ghid-depunere-declaratie-unica\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eel declar\u0103 \u00een Declara\u021bia unic\u0103<\/a>, p\u00e2n\u0103 la 25 mai a anului urm\u0103tor. Tot atunci pl\u0103te\u0219te impozitul.<\/li>\n\n\n\n<li><strong>CASS:<\/strong> c\u00e2\u0219tigul intr\u0103 \u00een totalul veniturilor din investi\u021bii, al\u0103turi de dividende, chirii sau dob\u00e2nzi. Dac\u0103 totalul ajunge la cel pu\u021bin 6 salarii minime brute pe an, datorezi CASS de 10%, calculat\u0103 pe un plafon de 6, 12 sau 24 de salarii minime.<\/li>\n\n\n\n<li><strong>Dac\u0103 vinzi la cel mult c\u00e2t te-au costat p\u0103r\u021bile<\/strong>, nu ai c\u00e2\u0219tig, deci nu ai impozit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-daca-vanzatorul-e-firma\"><strong>Dac\u0103 v\u00e2nz\u0103torul e firm\u0103<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pl\u0103titoare de <a href=\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/\" target=\"_blank\" rel=\"noreferrer noopener\">impozit pe profit<\/a>:<\/strong> c\u00e2\u0219tigul intr\u0103 \u00een profitul impozabil (16%). E \u00eens\u0103 neimpozabil dac\u0103, la data v\u00e2nz\u0103rii, firma de\u021binea de cel pu\u021bin un an, ne\u00eentrerupt, minimum 10% din capitalul firmei ale c\u0103rei p\u0103r\u021bi le vinde.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/startco.ro\/blog\/conditiile-de-aplicare-a-impozitului-micro\/\" target=\"_blank\" rel=\"noreferrer noopener\">Micro\u00eentreprindere<\/a>:<\/strong> venitul din v\u00e2nzare intr\u0103, de regul\u0103, \u00een baza impozabil\u0103 de 1%. Pentru plafonul de 100.000 de euro conteaz\u0103, din 2026, cifra de afaceri, \u00een care v\u00e2nzarea de p\u0103r\u021bi sociale nu intr\u0103. Verific\u0103 totu\u0219i tratamentul cu contabilul \u00eenainte de tranzac\u021bie.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-daca-vanzatorul-e-nerezident\"><strong>Dac\u0103 v\u00e2nz\u0103torul e nerezident<\/strong>, regulile depind de \u021bara lui de reziden\u021b\u0103 \u0219i de conven\u021bia de evitare a dublei impuneri. Cere un punct de vedere fiscal \u00eenainte de semnare, pentru c\u0103 pot ap\u0103rea obliga\u021bii \u0219i pentru cump\u0103r\u0103tor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-iar-la-cesiunea-gratuita\">Iar la <strong>cesiunea gratuit\u0103<\/strong>, cel care cedeaz\u0103 gratuit nu \u00eencaseaz\u0103 nimic, deci nu are c\u00e2\u0219tig. Cesiunea gratuit\u0103 e \u00eens\u0103 o dona\u021bie \u0219i se face la notar. Pentru o v\u00e2nzare ulterioar\u0103, contabilul stabile\u0219te costul de achizi\u021bie al celui care a primit p\u0103r\u021bile.<\/p>\n\n\n\n<h2 id=\"h-ce-trebuie-sa-mai-faci-dupa-cesiune\" class=\"wp-block-heading\"><strong>Ce trebuie s\u0103 mai faci dup\u0103 cesiune<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Actualizeaz\u0103 registrul asocia\u021bilor<\/strong> \u0219i <strong>trimite actele contabilului<\/strong>.<\/li>\n\n\n\n<li><strong>Anun\u021b\u0103 banca<\/strong> \u0219i actualizeaz\u0103 \u00eemputernici\u021bii pe cont. Dac\u0103 v\u00e2nz\u0103torul era \u0219i <a href=\"https:\/\/startco.ro\/blog\/ce-este-administratorul-unui-srl-si-care-sunt-drepturile-si-responsabilitatile-sale\/\" target=\"_blank\" rel=\"noreferrer noopener\">administrator<\/a>, schimb\u0103 semn\u0103turile.<\/li>\n\n\n\n<li>Pred\u0103 accesul la <strong>SPV<\/strong>, <strong>e-Factura<\/strong>, <strong>banc\u0103<\/strong> \u0219i <strong>aplica\u021biile firmei<\/strong>, dac\u0103 v\u00e2nz\u0103torul iese complet.<\/li>\n\n\n\n<li>Urm\u0103re\u0219te termenul de <strong>60 de zile<\/strong>, dac\u0103 au fost constituite garan\u021bii pentru datorii.<\/li>\n\n\n\n<li>V\u00e2nz\u0103torul persoan\u0103 fizic\u0103: <strong>Declara\u021bia unic\u0103<\/strong> de anul viitor, pentru c\u00e2\u0219tig \u0219i CASS.<\/li>\n\n\n\n<li><strong>Verific\u0103 efectele asupra regimului micro<\/strong> dac\u0103 noul asociat are participa\u021bii de peste 25% \u00een alte firme: \u00een aceast\u0103 situa\u021bie (ca \u0219i la dep\u0103\u0219irea plafonului de 100.000 de euro), trecerea la impozit pe profit produce efecte din trimestrul \u00een care apare situa\u021bia, nu din cel urm\u0103tor.<\/li>\n\n\n\n<li>Cere <strong>eliberarea din garan\u021biile personale<\/strong> date de v\u00e2nz\u0103tor pentru firm\u0103 la banc\u0103 sau la leasing. Ele nu dispar odat\u0103 cu cesiunea.<\/li>\n<\/ul>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1792660394434\"><strong class=\"schema-faq-question\">Mi-am v\u00e2ndut toate p\u0103r\u021bile, dar am r\u0103mas administrator. Mai r\u0103spund de ceva?<\/strong> <p class=\"schema-faq-answer\">Da. Cesiunea \u00ee\u021bi schimb\u0103 calitatea de asociat, nu \u0219i pe cea de administrator. P\u00e2n\u0103 la revocarea sau renun\u021barea ta \u0219i \u00eenregistrarea ei la ONRC, r\u0103m\u00e2i administrator \u00een fa\u021ba b\u0103ncilor, a ANAF \u0219i a partenerilor, cu r\u0103spunderea care vine cu func\u021bia. Cel mai sigur e s\u0103 treci revocarea \u0219i numirea noului administrator \u00een acela\u0219i dosar cu cesiunea.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1792660410707\"><strong class=\"schema-faq-question\">Suntem doi asocia\u021bi cu 50% fiecare, iar cel\u0103lalt nu-mi aprob\u0103 v\u00e2nzarea c\u0103tre un ter\u021b. Ce pot face?<\/strong> <p class=\"schema-faq-answer\">Dac\u0103 actul constitutiv nu prevede altfel, cesiunea c\u0103tre o persoan\u0103 din afara firmei are nevoie de aprobarea asocia\u021bilor cu trei sferturi din capital, deci \u0219i de votul lui. Variantele practice sunt s\u0103-i vinzi chiar lui p\u0103r\u021bile, pentru care nu ai nevoie de aprobare, sau s\u0103 negocia\u021bi condi\u021biile. Dac\u0103 nu v\u0103 \u00een\u021belege\u021bi, legea permite retragerea unui asociat prin instan\u021b\u0103, pentru motive temeinice, cu stabilirea drepturilor cuvenite. E \u00eens\u0103 un drum lung, a\u0219a c\u0103 merit\u0103 \u00eencercat\u0103 \u00eent\u00e2i negocierea.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1792660422337\"><strong class=\"schema-faq-question\">Am \u00eemprumutat firma din banii mei. Cum \u00eemi recuperez \u00eemprumutul c\u00e2nd v\u00e2nd?<\/strong> <p class=\"schema-faq-answer\">Ai trei variante: firma \u00ee\u021bi returneaz\u0103 \u00eemprumutul \u00eenainte de cesiune, cump\u0103r\u0103torul \u00eel preia printr-o cesiune de crean\u021b\u0103 separat\u0103, pl\u0103tindu-\u021bi valoarea lui, sau cre\u0219ti pre\u021bul p\u0103r\u021bilor pentru a compensa economic \u00eemprumutul, dar cu un pas \u00een plus: pre\u021bul mai mare nu stinge automat crean\u021ba. Dac\u0103 \u00eemprumutul nu e returnat, cesionat sau stins prin renun\u021bare, firma r\u0103m\u00e2ne datoare cu el, iar tu \u00eencasezi de dou\u0103 ori. Scrie clar \u00een contract ce se \u00eent\u00e2mpl\u0103 cu \u00eemprumutul: rambursare, cesiune de crean\u021b\u0103 sau renun\u021bare\/stingere.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce e cesiunea de p\u0103r\u021bi sociale \u0219i c\u00e2nd se folose\u0219te, ce trebuie s\u0103 con\u021bin\u0103 contractul de cesiune \u0219i cum se realizeaz\u0103 efectiv aceasta.<\/p>\n","protected":false},"author":3,"featured_media":17861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[373],"tags":[22,101,470],"class_list":["post-17860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-antreprenor","tag-asociat-srl","tag-cesiune-de-parti-sociale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cesiunea de p\u0103r\u021bi sociale: tot ce trebuie s\u0103 \u0219tii<\/title>\n<meta name=\"description\" content=\"Vezi ce e cesiunea de p\u0103r\u021bi sociale, cum se face efectiv, ce pa\u0219i trebuie s\u0103 urmezi \u0219i de ce alte aspecte trebuie s\u0103 \u021bii cont.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startco.ro\/blog\/cesiune-de-parti-sociale\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cesiunea de p\u0103r\u021bi sociale: ce \u00eenseamn\u0103, cum se face \u0219i ce taxe pl\u0103te\u0219ti\" \/>\n<meta property=\"og:description\" content=\"Vezi ce e cesiunea de p\u0103r\u021bi sociale, cum se face efectiv, ce pa\u0219i trebuie s\u0103 urmezi \u0219i de ce alte aspecte trebuie s\u0103 \u021bii cont.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/cesiune-de-parti-sociale\/\" \/>\n<meta property=\"og:site_name\" content=\"StartCo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StartCo.ro\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-06T04:34:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T09:42:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-7-min.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"924\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Viviana Popa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:site\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Viviana Popa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/cesiune-de-parti-sociale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/cesiune-de-parti-sociale\\\/\"},\"author\":{\"name\":\"Viviana Popa\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#\\\/schema\\\/person\\\/1bbe96e8a4b59db8234afc52bd99005c\"},\"headline\":\"Cesiunea de p\u0103r\u021bi sociale: ce \u00eenseamn\u0103, cum se face \u0219i ce taxe pl\u0103te\u0219ti\",\"datePublished\":\"2022-04-06T04:34:59+00:00\",\"dateModified\":\"2026-10-22T09:42:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/cesiune-de-parti-sociale\\\/\"},\"wordCount\":2565,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/cesiune-de-parti-sociale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/startco.ro\\\/blog\\\/wp-content\\\/uploads\\\/StartCo-7-min.png\",\"keywords\":[\"antreprenor\",\"asociat srl\",\"Cesiune de p\u0103r\u021bi sociale\"],\"articleSection\":[\"Contabilitate &amp; 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E \u00eens\u0103 un drum lung, a\u0219a c\u0103 merit\u0103 \u00eencercat\u0103 \u00eent\u00e2i negocierea.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/cesiune-de-parti-sociale\/#faq-question-1792660422337","position":3,"url":"https:\/\/startco.ro\/blog\/cesiune-de-parti-sociale\/#faq-question-1792660422337","name":"Am \u00eemprumutat firma din banii mei. Cum \u00eemi recuperez \u00eemprumutul c\u00e2nd v\u00e2nd?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Ai trei variante: firma \u00ee\u021bi returneaz\u0103 \u00eemprumutul \u00eenainte de cesiune, cump\u0103r\u0103torul \u00eel preia printr-o cesiune de crean\u021b\u0103 separat\u0103, pl\u0103tindu-\u021bi valoarea lui, sau cre\u0219ti pre\u021bul p\u0103r\u021bilor pentru a compensa economic \u00eemprumutul, dar cu un pas \u00een plus: pre\u021bul mai mare nu stinge automat crean\u021ba. Dac\u0103 \u00eemprumutul nu e returnat, cesionat sau stins prin renun\u021bare, firma r\u0103m\u00e2ne datoare cu el, iar tu \u00eencasezi de dou\u0103 ori. Scrie clar \u00een contract ce se \u00eent\u00e2mpl\u0103 cu \u00eemprumutul: rambursare, cesiune de crean\u021b\u0103 sau renun\u021bare\/stingere.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"}]}},"taxonomy_info":{"category":[{"value":373,"label":"Contabilitate &amp; legisla\u021bie pe limba ta"}],"post_tag":[{"value":22,"label":"antreprenor"},{"value":101,"label":"asociat srl"},{"value":470,"label":"Cesiune de p\u0103r\u021bi sociale"}]},"featured_image_src_large":["https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-7-min-1024x577.png",1024,577,true],"author_info":{"display_name":"Viviana Popa","author_link":"https:\/\/startco.ro\/blog\/author\/viviana\/"},"comment_info":0,"category_info":[{"term_id":373,"name":"Contabilitate &amp; legisla\u021bie pe limba ta","slug":"contabilitate-si-legislatie","term_group":0,"term_taxonomy_id":373,"taxonomy":"category","description":"","parent":0,"count":129,"filter":"raw","cat_ID":373,"category_count":129,"category_description":"","cat_name":"Contabilitate &amp; legisla\u021bie pe limba ta","category_nicename":"contabilitate-si-legislatie","category_parent":0}],"tag_info":[{"term_id":22,"name":"antreprenor","slug":"antreprenor","term_group":0,"term_taxonomy_id":22,"taxonomy":"post_tag","description":"","parent":0,"count":244,"filter":"raw"},{"term_id":101,"name":"asociat srl","slug":"asociat-srl","term_group":0,"term_taxonomy_id":101,"taxonomy":"post_tag","description":"","parent":0,"count":7,"filter":"raw"},{"term_id":470,"name":"Cesiune de p\u0103r\u021bi sociale","slug":"cesiune-de-parti-sociale","term_group":0,"term_taxonomy_id":470,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/17860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/comments?post=17860"}],"version-history":[{"count":5,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/17860\/revisions"}],"predecessor-version":[{"id":22625,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/17860\/revisions\/22625"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media\/17861"}],"wp:attachment":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media?parent=17860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/categories?post=17860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/tags?post=17860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}