https://monitorul.fisc.md/questions/5-291412-poate-beneficia-contribuabilul-de-scutirea-personala-a-sotului-sotiei-daca-dupa-incheierea-anului-fiscal-in-care-fiecare-a-beneficiat-de-scutirea-sa-personala-ei-au-decis-ca-scutirea-sotului-sotiei-sa-o-transmita-contribuabilului.html/