The AADE is ready to open the curtain on the new tax declarations with the deadline for their submission extending until July 31, 2024. Initially, the tax declaration platform will be available for the 9 million natural persons, while after Easter it will start the submission of declarations for legal entities.
For the first time, more than 1 million employees and pensioners will find that they will not need to fill in or submit their tax return as the AADE will do it for them, which will also have the “Ravasaki” ready with the tax. Also, about 730,000 freelancers and self-employed people will be faced with the “suit” of the minimum presumptive income, which they have the possibility to challenge by submitting a request either for the audit or for objective reasons (military service, hospitalization, pregnancy).
Just before the premiere of the tax returns, taxpayers should know the “secrets” for less tax but also the “traps” that hide extra tax:
Every natural person is obliged to submit a tax return, as long as he has his tax residence in Greece, has reached the age of 18, regardless of whether he is a dependent member or not, and obtains actual or presumed income.
Declarations of spouses. In the joint declarations of spouses, a separate tax assessment is carried out and two tax assessment documents are issued, one for each spouse.
Separate statements. Spouses submit a separate declaration if they have declared it. Mandatory separate declarations are submitted in the cases where the married cohabitation has been interrupted at the time of submission of the declaration or one of the two spouses is in a state of bankruptcy or has been subject to judicial support.
Dependent adult children. It is not mandatory to submit a tax return from a dependent adult child who receives neither real nor imputed income. If he submits a tax return with zero actual or presumed income, the minimum annual objective expenditure of 3,000 euros is not calculated. In the event that the dependent adult child submits a declaration in which presumptive income arises (e.g. due to a car), this can be disputed (rebuttable presumption) if it is proven that he lives with first-degree relatives who contribute to his living expenses or if he serves the his military service or if he is unemployed and entitled to unemployment benefits.
Student housing. If the dependent adult child is studying in a place other than where the main residence of his family is located and has no real or presumed income and is not required to submit a declaration, then the residence in which he lives where he studies is declared as secondary by the parent even if in the event that the lease of the residence is drawn up in the name of the child.
Minor child. In the event that a minor unmarried child submits a separate tax return and at the same time acquires income of another category, such as for example income from real estate, these are indicated in the declaration of the liable parent.
Hospitality. Children who are accommodated by their parents in the parents’ residence are not burdened with the presumption of residence.
Exemption from e-receipts. Taxpayers who have reached the age of 70, as well as those who live permanently in villages with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, unless they are tourist sites, are exempt from covering 30% of their income with electronic receipts.
Scissors in evidence. Those who are 65 years of age or older have a 30% discount on living allowances.
Pretentious young people. They get a 50% haircut on the minimum tax rate.
Professionals. They will pay an application fee of 325 euros.
Workers with a “block”. They are entitled to a tax deduction of 777 euros for a single person without dependent children and up to 1,120 euros for a married parent with three dependent children.
Half advance tax.Taxpayers who submit a return with income from business activity for the first time are entitled to a tax advance reduced by 50%.
Uncollected rents. Those who did not collect rent in 2022 should, by the deadline for submission of the statement, have issued a payment order or an order for the return of rent use or a court decision to eject or award rents or an action to eject or award rents has been brought (filed and notified) against the tenant .
