The AADE platform was opened for the submission of a separate tax return application by married taxpayers.
From this service, married taxpayers can announce their choice to submit a separate declaration of spouses of Income Tax for the tax year 2021 until February 28, 2022. After this deadline, the option of submitting a separate declaration can not be revoked.
Read below in detail what to do and what to watch out for.
FREQUENTLY ASKED QUESTIONS – ANSWERS
1. How can I notify my choice to file a separate income tax return?
The 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 with your personal passwords, or with the personal passwords of the specially authorized accountant – tax expert.
2. If neither of the spouses notifies the option of submitting a separate income tax return by February 28, 2022, what will happen?
In this case the spouses will submit a joint declaration for the tax year 2021.
3. In the cases of a joint declaration of F.E. spouses, will there be a tax offset between spouses and a certificate in the name of the spouse?
No, there will be a separate tax certificate and no debit and credit will be offset between the spouses.
4. Is the granting of benefits affected by the separate declarations of spouses?
No, the granting of benefits is not affected by the submission of separate tax returns. by spouses.
5. It is necessary to submit separate tax returns. spouses who have a different tax residence?
No, it is not necessary to submit separate tax returns, because a separate tax treatment is already provided in the joint declarations of spouses who have a different tax residence.
6. How is the main residence declared in E1 in cases of separate declarations?
The main residence is declared in table 5 of the E1 form in the respective main residence codes. Each spouse completes his / her property percentage in case of private residence, his / her percentage as a tenant in case of rented housing and the percentage of free concession, respectively.
7. In the cases of separate statements of F.E. how is the main residence declared in E1 when one of the two spouses has no percentage of co-ownership or use at all?
The spouse who does not have any percentage of co-ownership or use, fills in in table 6 the indication “cohabitation with spouse”. The other spouse does not fill in any indication.
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 dependent members by both spouses.
9. Who declares the income of a minor child that comes from the common marriage in the separate declarations of F.E. when it does not have the obligation to submit a VAT declaration?
The income of the minor child that is not taxed in the name of the child, is added to the income of the parent who has the highest income and is declared only by this parent.
10. Who is responsible for the presumptions of living and acquisition in the separate statements of F.E. spouses?
In the separate statements of F.E. There is no concept of family income to cover the individual presumptions of each spouse, as the presumptions of living and acquisition are borne by each spouse individually. With regard to the possibility of covering presumptions with the consumption of capital, no income can be invoked from the separate declaration of the other spouse.
11. In the separate statements of F.E. Is it possible to transfer the remaining amount of receipts from one spouse to another?
No, this is not possible.
12. What is the deadline for notification of the option for a separate declaration of F.E. spouses?
The deadline is February 28th of each year.
13. After February 28, the option for a 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 announce the choice for a separate F.E. statement?
Either of the two spouses or both.
15. The notification of the option for submitting a separate F.E. to be done every year until the 28th of February?
Yes, it must be updated annually by at least one of the two spouses by this deadline, otherwise a joint statement will be submitted.
16. I am going to get married in March 2022 (after the deadline for submitting the notification). Can I submit a separate F.E. for the tax year 2021?
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 2022 and I will declare the marriage in the register of the Tax Office. after February 28, 2022. I can submit a separate F.E. for the tax year 2021?
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 of declaring separate VAT declarations? in case I get married after 28 February 2022?
The declaration is made once a year.
19. They enter the application of the separate declarations of F.E. the parties to a cohabitation agreement?
No, they do not enter into the application of separate declarations as by law they have been allowed from the beginning to submit joint or separate declarations.
20. Do both spouses have to have their own passwords in order to submit separate tax returns?
Yes, the wife who does not yet have passwords, must obtain in order for her to be able to submit her own declaration.
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