By Vangelis Dourakis

A few more hours have the couples who want to get a tax “divorce” as the deadline for filing statements expires: this process can bring profits “for some married couples, but it also hides several” traps “. In any case, couples who want to submit separate tax returns, should one of the two spouses to disclose this option to AADE, by 28 February 2025.

The statement is made through a special electronic application that is in operation on the website www.aade.gr. If none of the spouses disclose the option of submitting a separate income tax return until Friday 28th of the month, spouses will compulsorily submit a joint income tax return for the tax year 2024.

What are the ‘profits’ of a tax ‘divorce’

The notification of the option for submitting separate statements can be made by any of the two spouses or both.

However, those taxpayers who chose last year to make separate statements from the current year (for the tax year 2024) and in the coming years will not have to enter the relevant application until 28 February of the year in order to renew this choice. , but only if they wish to recall it.

In case a couple chooses to submit separate tax returns then it has The following advantages:

  • Issuing tax information of one husband even if there are arrears to the tax administration by the other spouse
  • If one spouse is entitled to a refund there will be no offsetting with the debts of the other spouse.
  • Each spouse individually defines the payment of income tax
  • Keeping personal data

Which “traps” hides the tax “divorce”

However, the disadvantages are also quite, as the submission of separate statements by spouses also poses over -taxation risks in some cases.

This is the case when the income one of the two declares is less than that will be determined by the evidence of the tax office.

In this case, the other spouse’s income will not be able to rely on the additional taxable income difference that will determine the evidence and will be forced to pay extra tax on evidence.

However, if she chooses not to submit the statement separately but together with her or her spouse, then any additional taxable income difference that will result for him or her because of the evidence he will be able to cover it with part of her declared income or income. of the wife.

The same is true of electronic payment receipts (codes 049-050). If one spouse is missing evidence until the limit is reached and the other spouse is over, they are not transferred and a fine will be imposed on the first spouse.

But if they had not “split tax”, the amounts of electronic payment receipts are transferred from one spouse to the other.