Of Chrysostom Chufi

Timely repayment of income tax – until July 31 – is not the only way to reduce the clearing (in this case from 2% to 4% depending on when the tax return will be submitted). There are many details that need to be careful to “lighten” the “raw” of the tax office.

Rental

They are exempt from tax by filling in codes 119-120 those who:

  • They leased closed houses or turned short -term leases into long -term.
  • They signed a lease contract at least three years after September 8, 2024.

For unpaid rents, and not to be taxed on them, taxpayers must, by the time limit for the filing of the declaration, have issued a payment order or a lease use order or a judicial decision to eliminate or be awarded or lodged with lease or lease).

Imputed income

Codes 047-048 reduce 50% of the imputed income for freelancers and self-employed with based and main residence:

  • In settlements with a population of below 500 inhabitants or municipal communities with less than 1,500 inhabitants (except Attica, except islands).
  • In islands with a population of up to 3,100 inhabitants.

The reduction also applies to large, single parent families with minor children and taxi -owners with up to 25%.

Completion of codes 443-444 causes imputed income (does not stop tax certificate)

Codes 045-046 are supplemented for the exemption from the determination of imputed income.

Bloches are also exempt if they fill in with yes codes 019-020.

Businesses with a turnover of up to € 2m that increased full -time employees for at least 3 months are exempt.

Over 65 fills the word YES to codes 013-014 for a 30% reduction in evidence.

Codes 781-782 state the amounts to cover the presumptions (real estate sales revenue, lump sum benefits, loan revenue, donations or parental benefits).

Codes 787-788 are intended for capital consumption.

Evidence

Taxpayers over 70 years of age, people with a disability of over 80% of militaries, complete their codes 023-024 to get rid of the obligation to collect evidence through e-conveniences equal to 30% of their income.

Other taxpayers, if they do not collect the required number of evidence, are confronted with a 22% fine on the difference.

Proofs from medical occupations count double.

Proofs from hydraulic, refrigerant, heating, electrician, insulation, masonry, plastering, tile installation, taxi, hairdressers, barber and beauty shops, dance schools reduce the tax by 30% of their value.

New traders

Those who have started work from the New Year of 2022 and then have a 50% tax rate on income for up to € 10,000 is sufficient to complete codes 017-018.

Those who declare income from business for the first time pay half a tax advance by filling in codes 327-328.

Student house

It is declared as a secondary home by the parent so that the presumption is burdened and not the children by the presumption.

Renovation – Recovery of Property

Codes 627-628 complete electronic expenses in 2024 for energy, functional or aesthetic upgrading of buildings. The tax deduction is up to 3,200 €.

Concession

The free concession of a main area of ​​up to 200 sq.m. From parents to children and vice versa, to grandparents and children, grandchildren, it is tax -free for the taxpayer who grants the home.

Farmers

They pay a 50% reduced tax if they belong to a cooperative or aqueding agriculture. Codes 035-036 must be completed.