Taxpayers should be aware that once the application is made there is no option to change the option.
AADE recently opened the electronic platform through which couples who wish to file a separate tax return for their 2022 incomes must do so by February 28.
Even those who submitted a separate tax return in 2022 will have to declare this year that each spouse will submit their own tax return. In the event that neither spouse notifies the relevant request by the end of February, then they will have to submit a joint tax return this year.
At the same time, it should be noted that taxpayers should know that once the application is made, there is no possibility to change the selection.
AADE has once again published 20 frequently asked questions and the relevant answers on this specific topic.
In particular, the frequently asked questions-answers:
1. How do I communicate my choice to file a separate income tax return?
Notification is made through a special electronic application on the website www.aade.gr, at the link: https://www.aade.gr/polites/eisodima/gnostopoiisi-horistis-dilosis either by you with your own access codes or, by specifically for this purpose an authorized accountant – tax technician, with his personal access codes.
2. If neither spouse notifies the option to file a separate income tax return by February 28, 2023, what will happen?
In this case the spouses will file a joint return for the tax year 2022.
3. In the cases of joint statement F.E. of spouses, will there be a tax offset between spouses and a certificate in the name of the spouse?
No, a separate tax certificate will be made and no debit and credit amount will be set off between the spouses.
4. Is the grant of allowances affected in the separate declarations of spouses?
No, the granting of benefits is not affected by the submission of separate tax returns. from the spouses.
5. It is necessary to submit separate tax returns. of spouses who have different tax residences?
No, it is not necessary to submit separate tax returns. because separate tax treatment is already provided for in the joint declarations of spouses who have different tax residences.
6. How is the main residence declared in E1 in the cases of separate declarations?
The main residence is declared in table 5 of the E1 form in the corresponding main residence codes. Each spouse fills in their percentage of ownership in the case of a privately owned residence, their percentage as a tenant in the case of a rented residence, and the percentage of the free concession, respectively.
7. In the case of separate declarations F.E. how is the main residence declared in E1 when one of the two spouses does not have any percentage of co-ownership or use?
The spouse who does not have any percentage of co-ownership or use, fills in table 6 the indication “cohabitation with spouse”. The other spouse does not fill in any information.
8. How are the children listed as dependent members of the taxpayer in the separate tax returns?
Children from a joint marriage as well as recognized children are declared as dependents by both spouses.
9. Who declares the income of a minor child that comes from the joint marriage in the separate declarations F.E. when this does not have an obligation to submit a tax declaration?
The income of the minor child that is not taxed in the child’s name is added to the incomes of the parent who has the higher income and is reported only by that parent.
10. Who is burdened with the presumptions of living and acquisition in the separate declarations of F.E. spouses?
In the separate statements F.E. of spouses, the concept of family income does not exist to cover the individual presumptions of each of the spouses, as the presumptions of living and acquisition are borne by each spouse individually. With regard to the ability to cover presumptions by consumption of capital, income from the separate return of the other spouse cannot be invoked.
11. In the separate statements F.E. is it possible to transfer the remaining amount of receipts from one spouse to the other?
No, there is no such possibility.
12. What is the deadline for notification of the choice for a separate F.E. spouses?
The deadline is February 28 each year.
13. After February 28, the option for separate F.E. can it be revoked?
No, it is not revoked for the year to which it relates.
14. Which of the two spouses can notify the option for a separate F.E. declaration?
Either spouse or both.
15. Must the notification of the option to submit a separate tax return be to be held every year by February 28?
Yes, it should be updated every year by at least one of the two spouses by this deadline, otherwise a joint declaration will be submitted.
16. I am going to get married in March 2023 (after the notification deadline). Can I submit a separate tax return? for the tax year?
Yes. Especially for these cases, the application will remain open until the deadline for submitting the timely income tax return.
17. I am going to get married in February and I will declare the marriage in the D.O.Y. registry. after February 28. Can I submit a separate tax return? for the tax year?
Yes. Especially for these cases, the application will remain open until the deadline for submitting the timely income tax return.
18. How many times can I change the option to declare separate tax returns? in case I get married after February 28?
The declaration is made once a year.
19. Enter the implementation of the separate declarations F.E. the cohabiting parties?
No, they do not enter into the application of separate declarations since by law they have been given the possibility from the beginning to submit joint or separate declarations.
20. Do both spouses need to have their own passwords in order to file separate tax returns?
Yes, the wife who does not yet have access codes must obtain one in order to be able to submit her own declaration.
RES-EMP
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