The obligation to submit E9 declarations until January 31, 2025 has thousands of taxpayers who had changes in their real estate data during the current year.

An exception to this obligation applies to those taxpayers who submitted the declarations of transfers, donations or parental benefits during 2024 digitally through the myProperty application and the E9 declarations with which the image of their real estate was modified were completed and submitted automatically by AADE.

A fine of 100 euros is imposed in case of late submission of the initial declaration of real estate data.

Obligers

According to the Free Press, taxpayers with changes in their immovable assets in the current year, for whom the automatic submission of E9 returns did not apply, and are therefore required to submit E9 returns electronically by 1-31-2025 are :

1. Those who sold or donated or acquired by purchase or donation or parental provision one or more properties in areas outside the system of objective determination of the value of the properties. This case mainly concerns buildings, plots of land and other land areas outside city or settlement plans.

2. Those who sold or donated or acquired by purchase or donation or parental provision one or more properties in areas within or outside the system of objective determination of the value of the properties, but due to technical problems or for other reasons were forced to submit the relevant declarations of transfer, donation or of parental care either to the competent DOU in paper form or electronically through the application “My requests” of AADE. These cases also include the cases of transfer of usufruct, which goes to the petty owner who has already been subject to tax for petty ownership and acquires the usufruct, for which he is subject to tax for the remaining tenths of the value of full ownership.

3. Those who donated or acquired by donation or parental provision percentages below 100% of full ownership, small ownership or usufruct in one or more properties in areas within a system of objective determination of the value of the properties before August 8, 2024.

4. Those who inherited real estate during 2024.

5. Those who had during 2024 any other change in their real estate, which is not due to a transfer, donation or parental provision of real estate. Such changes are e.g. the conversion of semi-outdoor areas into areas of primary use, the legalization of an arbitrary building that was not previously declared, the construction of a building on an existing plot of land, or the completion of an unfinished building, the demolition of a building, the addition of a new floor to an already existing building, etc.