Of Chrysostom Chufi

OR AADE He opened the platform for the submission of tax returns in time but that does not mean that he then sat down with his … arms crossed.

In addition to pre -cluding more than 1.3 million statements, just one day after the platform was opened, it issued a detailed guide 70 questions-answer In order for taxpayers themselves or taxpayers if they want to “dare” to submit the tax return without mistakes and omissions.

A large number of questions about the correct imprinting of the real estate and their use.

How is the ownership supplemented

With the selection of the Framework of the Housing Management, there is a sub -channel that enables either last year’s declaration of real estate or E9.

The taxpayer states in which real estate he owns and at the same time he characterizes them (main – 1st secondary – 2nd secondary – other – independent auxiliary spaces), registers and then selects “transfer to statement”.

For a leased main house, the code 203 must be selected and the ‘leased’ indication. Then Table 6.9 must be completed and

For leased secondary residence, code 207 or 209 must be selected and the ‘leased’ indication. Subsequently in Table 6.11 and code 417 the landlord’s VAT must be completed and in codes 419-420 the rent of the secondary or country house.

If the property that the taxpayer wishes to declare, then he must choose the introduction of a new property and register his details.

Change of main residence

If the taxpayer changed his main residence in 2024, he chooses the framework of the main residence, introduces the elements of the present, registers it and then selects “transfer to the statement”.

He will then select the last main residence and will again select “Transfer to Statement”.

The details of the last main residence will appear in Table 5.1A, while the amount of the objective expenditure of the other main residence will be transferred to code 707 for the debtor and 708 for the spouse. Care is needed in the messages that appear when importing property data.

Deletion

Table 5.1 of the ownership shows a property that has now been sold. In this case, the taxpayer deletes the property by clicking in the deletion field and then selects “transfer to the statement”.

Change of real estate

If the taxpayer disagrees with one or some of his real estate details, he must first delete the properties and then re -enter the correct information. The changes are solely for his tax return and do not affect his property.

Non -electrified real estate

The power failure does not mean that the property ceases to have a supply number. Can be found either on the consumption meter or in older accounts.
If there is no meter in the corresponding code, the nine -digit 99999999 must be completed.

Guests

In the event of hospitality, the taxpayer’s taxpayer 801, the taxpayer, the surface of a sqm, the house supply number and the months of hosting.

If the person hosted has already submitted a tax return and has not declared the hospitality, the submission of an amending declaration should be preceded.

In order for the taxpayer to declare the persons he hosts, the code 007-008 opens a sub-channel in which he completes the VAT of the person hosting, the surface of a sqm, the power supply number and the months of hospitality.

For dependent children stated in Table 8, no accommodation is required.

Separate statement with spouse

In the case of a taxpayer who has chosen the submission of a separate declaration with the spouse and the property belongs to the spouse, to the code of code 801 will select the co -spouse and the VAT Field will complete the VAT of the property owned by the property. The spouse to whom the property belongs will not state to code 007 that it hosts the spouse.

Free Home concession

The one who grants it only declares it to E2 as a free concession.

The one who inhabit it, indicates it in Table 5.1A by selecting code 203 (free of charge) and compulsorily completes the concessioner’s VAT.

Rental

In cases of more than 3 landlords,

The subparagraph of code 801 fills in the landlords and the amount of rent corresponding to each. If the landlords are more than three, the first two rows are completed by the two landlords with the highest property rates and rental amounts paid and in the next row in code 815 the amount paid in 2024 in total to the rest of the landlords, without displaying them.