What taxpayers need to do until 31 December – One in three is overtaxed and loses benefits and exemptions because imputed costs…..
Eight legal moves to prevent the evidence for the incomes of 2019 can make taxpayers, to avoid extra tax, contributions, but also the loss of benefits and tax exemptions.
One in three taxpayers fall into the trap of documents και φορολογείται για εισόδημα που δεν έχει στην πραγματικότητα αλλά για το εισόδημα που προκύπτει με βάση τις τεκμαρτές δαπάνες διαβίωσης. Πληρώνουν έτσι, higher tax in relation to that, corresponding to their actual income.
At the same risk for the 2020 Taxpayers who acquired this year low incomes, but they have great imputed living expenses or costs of acquiring assets in 2019.
The history is indicative. The elements of the Principle of authorization disclose, that the 2018 φορολογήθηκαν με βάση τα τεκμήρια 1.929.170 taxpayers, of total 6.370.099, which means that the 30,3% taxed based on evidence and not based on income. Cause is the assets charged as their properties, cars, yacht, pools etc..
The amount of implied total added expense amounted to 5,49 billion. euro. specific 1.929.170 taxpayers declared income amounting 3,3 billion. euro and their added income of 5,49 billion. euro, bringing the total taxable income to amount to 8,79 billion. euro.
also, on taxpayer wives charged Items added height difference 1,29 billion. euro, resulting in reported income of 411,56 million. euro, who said to rise (and taxed) in 1,73 billion. euro.
but there 8 ways, allowing the taxpayer to evade the evidence and be taxed on the actual income. but beware, some movements, They should be implemented within the 2019, until 31 December.
The impact of taxation on the basis of the evidence is not limited to paying higher taxes, but can να φορολογηθούν με βάση την κλίμακα των ελευθέρων επαγγελματιών, to impose their special solidarity levy, but also lose the right collecting social benefits and exemption from EN.F.I.A. which are those with low real or imputed income.
According to the legislation, if the total declared income of the taxpayer is less than the total notional income, which is determined by the sum of the living evidence and acquiring assets, then the additional difference taxable income that will result will be taxed as income from business, if at least 50,01% of the total declared income from business, property or securities. Ie the particular taxpayer will not have the tax-free threshold are employees and retirees.
Example, if the taxpayer shows income of eg. 6.000 euro and the imputed costs are 13.000 euro, He will be taxed on the amount of 13.000 euro.
The 8 movements
In order to avoid over-taxation due to evidence, the legislation provides 8 legal ways to address them.
Bypassing of documents can be done in the following ways, and if the taxpayer has or can find or rely on income from specific sources.
In many cases (loans, parental benefits etc.), finding income must be completed within 2018, otherwise not apply.
Specifically income can rely on the taxpayer are the following:
- Real incomes acquired the 2019 by the same taxpayer, his spouse and dependents and that are exempt from tax or taxed in a special way. As such revenues are considered compensation for dismissal from work, unemployment benefits, the E.K.A.S., profits from shares and mutual funds, interest from repo, Treasury bills and bonds of the Greek government, interest on bank deposits, the risk benefits etc.. Τα ποσά αυτά προσυμπληρώνονται από τις υπηρεσίες της Ανεξάρτητης Αρχής Δημοσίων Εσόδων, if the players who have made sent electronically to AAD. files with relevant information.
- Payments that are not considered income by the applicable provisions and acquired in 2019 the taxpayer. This is the single received by the taxpayer as a pensioner, the compensation received from the insurance company etc..
- The income received by the taxpayer in 2019 from the sale of assets. As revenue from the sale of assets taken into account the amounts received by the taxpayer from property, car, Mobile valuable things etc. Since the sale price obtained in 2019 removed acquisition costs, ie the price paid in a previous year for the purchase of the asset. To prove the taxpayer the amount receivable from the sale of the asset item must be in possession of and produce, upon request, a certified copy of the contract or preliminary contract or certificate of the notary of the resulting funds received. For sale of cars between individuals long one affidavit of Law. 1599/1986 of the two traders. The amounts collected from the sale of assets are stated in the table 6 E1 form of the tax return specifically to the code 781 from the debtor and password 782 the spouse of the debtor.
- Funds introduced in Greece the taxpayer 2019, either in euros or in foreign currency if the acquisition abroad justified. For proof of these amounts requires the original document issued by each bank when introduced monetary funds from abroad. Among the documents included and the only exchange market certificate. The amounts derived from the introduction of monetary funds and currency indicated in the table 6 E1 form of the tax return specifically to the code 781 from the debtor and password 782 the spouse of the debtor.
- Loans received by the taxpayer in 2019 from banks, relatives or others. The conclusion of the loan evidenced by a notarial or private document stamped and has definite date for the conclusion of the loan. The date shall be that the loan was taken in 2018 before making the asset purchase cost to be justified. The amounts of borrowings are stated in the table 6 E1 form of the tax return specifically to the code 781 from the debtor and password 782 the spouse of the debtor. But the "loan" must be taken into 2019 and paid tax and public.
- Amounts received by the 2019 the taxpayer either from donations or from parental benefits. To prove that a taxpayer received in 2019 such amounts, You should have at its disposal (so if you need to be able to provide to the tax authorities) a certificate of the competent Head DOY which shows that the gift or parental provision was made by 31-12-2019. The amounts of donations and parental benefits and declared them in the table 6 E1 form of the tax return specifically to the code 781 from the debtor and password 782 the spouse of the debtor.
- Profits from lotteries, ΠPOΠO, ΛOTTO, TZΟKEP, Default Bet etc.. gambling OPAP. Payout amounts of OPAP gambling included only if removed the expense of the taxpayer for the purchase of the coupon or voucher or lottery winning. To demonstrate the profit recovery by OPAP lottery or gamble should the taxpayer be in possession of the relevant certificate from O.P.A.P. or by the company making the draws of the lottery. These amounts must be declared and those in the table 6 E1 form of the tax return specifically to the code 781 from the debtor and password 782 the spouse of the debtor.
- The most effective method, It is invoked income from previous financial years. Πρόκειται για τη «ανάλωση κεφαλαίου παρελθόντων ετών» με την οποία μπορεί να καλύψει την όποια πρόσθετη διαφορά φορολογητέου εισοδήματος έχει προκύψει λόγω της εφαρμογής των τεκμηρίων, citing income and revenue declared even before 10, 20, 30 or more years, provided that there were. What we need to do is to add together all income from wages, pensions, benefits, rentals, companies, deposit interest, dividends, appreciations (B.C. shares) Others, the amounts of revenue from sales of assets or other income such as lump-sum pension funds benefits, profits from lotteries, donations. Since the sum resulting, deduct the amounts taken into account in the same tax returns as living evidence (residential, private car. cars, pools, trough, servants etc.), and the amounts declared in the same statement that it spent to acquire assets (real estate, private car. cars, trough, mobile high-value items, etc.). The amount left is the "capital" of previous years, which the taxpayer can rely on to catch documents. The invocation of past income, It can not be forever, αλλά μέχρι το ποσό που απαιτείται κάθε φορά και εφόσον υπάρχει “απόθεμα”. Ie the taxpayer is stock height 40.000 euro from previous tax returns, if used for a year the amount of 10.000 euro, for the following years will have available an amount of 30.000 euro, which will gradually impaired.
What is the evidence
Items calculated based on the assets of the debtor and the final amount is determined, They summed the following elements:
A) The implied minimum living expense, which is 3.000 euros for each unmarried, divorced or widowed taxpayer and 5.000 euros for married spouses submit a joint statement
The implied minimum living expense is calculated only if the taxpayer or one of the spouses declare even one euro real income or if they bear any presumption of residence living use, car, board etc..
B) Living evidence or 'objective living expenses'
Living evidence, which is now called 'objective living expenses', it amounts, according to the logic of the Income Tax Code (ITC), They represent the minimum annual usage and maintenance costs of assets, as houses, cars, yacht, aircraft and pools, and amounts, according to the ministry, They represent the minimum annual expenses of the taxpayer for its individual maintenance. In "objective living expenses' also includes actually paid expenses to pay tuition at private schools, as well as costs for paying salaries to servants.
For determination of total living evidence or of 'objective living expenses "taken every taxpayer, particularly, into account:
a) The owner-occupied or leased under concession or free primary and secondary residences.
The presumption of subsistence or "objective living expenses" for primary residence calculated incrementally based on surface, as follows:
- until 80 sq.m. main areas, 40 euro per sq.m..
- from 81 sq.m. until 120 sq.m. main areas, 65 euro per sq.m..
- from 121 sq.m. until 200 sq.m. main areas, 110 euro per sq.m.
- from 201 sq.m. until 300 sq.m. main areas, 200 euro per sq.m..
- from 301 sq.m. and upper Rooms, 400 euro per sq.m..
For service rooms of main residence, true 'objective living expenses " 40 per square meter, regardless of the size of the surface property.
All these amounts are increased by 40% for houses located in areas with the objective of price 2.800 until 4.999 euro per sq.m.. and 70% for houses located in areas with the objective of price 5.000 euro per sq.m.. and over.
For houses, these figures take into account an increase of 20%.
Also for secondary residences above amounts 'objective living costs' taken into account, decreased by 50%.
b) Passenger cars private car. The presumption of living is defined as follows:
- For cars up 1.200 ff, in 4.000 euro.
- For cars older than 1.200 cc. and up 2.000 ff, added 600 per 100 milliliters.
- For vehicles over 2.000 cc. and up 3.000 ff, added 900 per 100 milliliters.
- For vehicles over 3.000 ff, added 1.200 per 100 milliliters.
c) Tuition fees They paid annually in private elementary and secondary schools.
d) The payroll figures paid to domestic workers, motorists, teachers and other staff.
C) The acquisition records assets
Proof of acquisition of assets considered the taxpayer's costs:
- the completion of construction,
- acquisition (market etc.) real estate, shares, funds, bonds, Treasury bills, car, two-, tricycles, boats or yachts,
- the purchase of mobile net valuables over 8.130 euro or 10.000 EUR with VAT (art, jewelry, furniture etc.)
- the purchase or creation of businesses, - participation in the share capital of companies
- lending - money donations.