It started accepting applications from yesterday Wednesday January 10 the AADE platform for separate tax returns of spouses. The notification of the submission of separate declarations is made through a special electronic application on the website www.aade.gr

As AADE points out, married taxpayers can notify their choice to submit a separate income tax return for spouses for tax year 2023 until February 28, 2024. After this deadline, it is not possible to withdraw the option to submit a separate declaration for the tax year 2023. Those taxpayers who choose for the tax year 2023 to submit separate returns, for the tax year 2024 and following will need to enter the relevant application, until February 28 of the relevant year, only if they wish to revoke their choice.

Spouses interested in “split” their bills can find answers to any questions they may have below.

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, following the route Citizens → Income → Notification of Separate Declaration, either by you with your own access codes or, by a specially authorized accountant – tax technician, with his personal passwords.

2. If neither spouse notifies the option to file a separate income tax return by February 28, 2024, what will happen?

In this case the spouses will submit a joint return for the tax year 2023.

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 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?

For the tax year 2023, the cut-off date is February 28, 2024. For each subsequent year, whether there is a withdrawal of the disclosure or it is made for the first time, the cut-off date is February 28 of each year.

13. After February 28, the option for separate F.E. can it be revoked?

The option to file separately, from tax year 2023, is irrevocable for the first year and applies to each subsequent tax year, unless revoked by February 28 of the respective year.

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?

From tax year 2023 onwards, it is not necessary to update the disclosure for each year. Therefore, those taxpayers who choose for the tax year 2023 to submit separate returns, for the tax year 2024 and following, will need to enter the relevant application, until February 28 of the relevant year, only if they wish to revoke their choice. In case of revocation, and if there is a renewed desire to submit a separate declaration in the following year, it must be notified again for that year, by at least one of the spouses, by the deadline of February 28.

16. I am going to get married in March 2024 (after the notification deadline). Can I submit a separate tax return? for tax year 2023?

Yes. Especially for these cases, the application will be available until the deadline for submitting the timely income tax return. The notification of the desire to submit a separate declaration is made once without the possibility of withdrawal.

17. I am going to get married in February 2024 and I will declare the marriage in the D.O.Y. register. after February 28, 2024. Can I file a separate F.E. for tax year 2023?

Yes. Especially for these cases, the application will be available until the deadline for submitting the timely income tax return. The notification of the desire to submit a separate declaration is made once without the possibility of withdrawal.

18. Do the parties to a cohabitation agreement (CLA) communicate their desire to submit separate F.E. declarations?

No, since by law there is the possibility of submitting a joint declaration or separate declarations for MCAs.

19. 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.