Of Chrysostom Chufi

Nearly 2 months earlier than last year (last year’s decision was dated April 22), AADE published the form of the tax return that we will be asked to fill (pre -filled for employees and retirees) from March 17, which shows all.

Perhaps the most important change has to do with the elimination of TABLE 2 of codes 027 and 028 relating to the end of the business which was abolished for all natural persons with business (and those who are paid block) from this year’s tax return and hereinafter.

See the form here.

Great changes have also been made to TABLE 6 concerning additional amounts of income.

The new codes 119 and 120 relate to the income from housing leasing that has been exempt for 3 years from taxation. The reason is to lease vacant houses or houses that were in short -term leasing and changed in long -term. The leasing of real estate up to 120 sq.m. must have been concluded between 8/9/2024 to 31/12/2024.

The exemption ceases to apply if within 3 years:

  • the property emptied
  • The property is available for short -term lease (through its registration or re -registration of the AMA in the Real Estate Register.

Codes 689-690 and 691-692, young people, concern the tips Depending on whether or not the first pair is available (the second).

The tips to 300 € who receives a monthly employees, optional from business customers, against the service provided to them, regardless of whether they are taken through the business or directly exempt from tax.

This exemption does not concern tips paid to employees as a certain percentage of salary or wage, or a fixed amount based on a term of individual agreement, contract or collective agreement or arbitration decision and are regularly collected, increasing their remuneration.

In the last table about how the minimum (imputed) income of individual businesses is determined to integrate the changes brought by the financial staff such as:

  • Her Transfer to the end of the criterion of the maximum salary employee as a comparison basis after counting the rest of the criteria
  • The reduction by 50% of the minimum income It also refers to municipal units with up to 1500 residents (excluding municipal communities in the Attica Region (except for the Regional Unit of the Islands)

In addition, Table 4D2 added the Codes 741 and 742 mentioned in the digital trading fee. Of particular importance remain in Table 2 codes 045-046 and 047-048.

These tables are complemented either by those excluded from the imputed determination of the minimum income or those whose imputed income must be reduced due to a limited exercise of their activity.

The codes of codes 045-046 concerns insurance intermediaries, cafes in settlements with less than 500 residents and those who carried out a 2023 business for a limited period of time due to legislation or regulations.

The codes of the codes 047-048 It is supplemented by those who are entitled to a 50% reduction in minimum income and concerns many children, parents of single parent families with minor children, taxi exploiters with a rate of <25% and permanent residents of settlements with up to 500 residents or islands with up to 3,100. Table 4C added the codes 405-406 who are pre -filled from the tax administration with the minimum imputed income.

Codes 443-444 are supplemented by the taxpayer if he or she disputes the above amount of beyond objective reasons, essentially calling on the authorities to control him. To do this, he must complete a special questionnaire within 60 days of the expiry of the deadline for submitting the tax return for all of his property and his family members.

Table 6 are the codes 445-446 which are also supplemented by tax-exempt income from business in the event of a minimum net income.

Independent taxation income

Table 4b added the 269-270 codes that relate to incomes that are taxed at a rate of 15% or 20% as:

  • Compensation of Members of Independent Committees
  • Earnings from National School of Judicial Officers
  • Former judicial fees participating in Tax Disputes Exodus Committees
  • Retroactively received in 2023 dividends of the Army, Air Force and Navy shareholders

The process of submitting tax returns starts by law in March 17. The certified tax will be paid to 8 monthly installments From the end of July to February 2026.