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the 12 Points to pay special attention taxpayers to complete tax returns correctly

What taxpayers need to know who obtained 2018 income from real estate and 12 σημεία πού πρέπει να δώσουν ιδιαίτερη προσοχή για να συμπληρώσουν ορθά τα έντυπα των φορολογικών τους δηλώσεων μέσω του συστήματος TAXISnet.

According to “Naftemporiki”- Printed edition, those taxpayers should complete and submit electronically to the first TAXISnet Form E2, bearing the name "analytic situation for real estate leases", before completing and submitting the basic form of the tax declaration E1. For the electronic completion and submission of the following instructions apply:

1) For filling of the column 4 Form E2 is choosing the category of the stated property according to the following categorization of properties, applicable for completing the E9 form: Residence, Detached house, Commercial property, Plot, Warehouse, Parking spot, Car Station DX, Industrial building, Hotel, infirmary, seminary, sports facilities, other Building (Theater, Movie theater, Museum etc.), Parcels, other Usage. Corresponding supplement will be made in case of manuscript submission of declaration.

2) columns 13, 14 and 15 E2 supplemented with gross income property attributable to the debtor by category as shown in the column headings.

uncollected rents

3) Amounts owed rents which failed to recover in 2018 the owner of leased property will not be counted in the total taxable income and will incur income tax, provided that:

a) declared separately, in column 16 the first page of the form and the codes E2 125-126 Table 4D2 of the form E1.

b) By the deadline for submission of the declaration issued at the expense of the tenant payment or performance usage order Salary order or judgment or adjudication elimination of rent or has instituted against the lessee treatment of miscarriage or adjudication lease.

4) Income from rental real estate that had not received the 2017, declared under codes 125-126 Q1 of last year and received during the year 2018, year must be declared by category, and property type lease in columns 13, 14 and 15 Form E2. Then the individual amounts will be transferred, by land category – land or property, the respective codes of the statement E1.

5) The column 16 Form E2 supplemented with the amounts of debt in 2018 income from rental property, if until the deadline for income tax declaration issued at the expense of the tenant payment or order performance wage or court order expulsion order or adjudication leases or has instituted against the lessee treatment of miscarriage or adjudication leases accompanied by the proof of performance, and they have produced the competent Tax clear photocopies of these documents before submitting the declaration.

Especially in case the lessee is bankrupt, sufficient production of the debt announcement copy table which shows the requirement of the landlord / ypekmisthoti.

6) Exceptionally and in order to be declared uncollected income for the time period between the issue of abortion decision or leased use efficiency order to perform this, which ran until the deadline for submission of income tax return, it is sufficient to submit a statutory declaration and miscarriage and installation report drawn up by the bailiff that for this period the rents not collected.

The above also applies to not received compensation for non-contractual use of property. The necessary supporting documents submitted to the competent tax office, where they are checked and recorded before submission of the declaration.

7) in column 17 E2 supplemented type lease and use of the property. This column displays the following options:

* Lease:

1. hotels
2. clinics
3. educational institution
4. auditoria
5. shops
6. offices
7. warehouses etc..
8. earth
9. Installations or structures
10. residential
11. Industrial plants with VAT
12. Shopping centers with VAT
* Free courtesy:
13. residential
14. hotels
15. clinics
16. educational institution
17. auditoria
18. shops
19. offices
20. warehouses etc..
21. earth
22. Installations or structures
* Other leases-subleases-free concessions:
23. Lease inscriptions mounting spaces
24. Subleasing property
25. Renting common areas (Non-residential)
26. Allotment inscriptions mounting spaces
* own use:
27. hotels
28. clinics
29. schools
30. Hall Mob / mj or theater
31. shops
32. offices
33. warehouses etc..
34. earth
35. Installations or structures
36. inscriptions mounting spaces
* other cases:
37. Renting common areas (residential)
38. Allotment-own use of common areas
41. Uncollected income from rental property
42. land-land subleasing
* Received prior year income from rental:
43. hotels
44. clinics
45. educational institution
46. auditoria
47. shops
48. offices
49. warehouses etc..
50. earth
51. Installations or structures
52. residential
53. Industrial plants with VAT
54. Shopping centers with VAT
55. inscriptions mounting spaces
* Received prior year income from subleasing:
56. Real estate
57. Land-land
* Received prior year income:
58. Renting common areas (Non-residential)
59. Renting common areas (residential)
Everything Else:
60. Short term letting of immovable property Article 39A of Law. 4172/2013. choosing, specifically, the password 60 will aggregate per property declared all income derived from the short-term lease through digital platforms (Airbnb, Vooking etc.).
61. Short subleasing property Article 39A of Law. 4172/2013
62. Renting residence subleased.

8) Upon completion of the column 18 E2 ('No Power Supply') must carry the nine digit number of power all properties, if there is provision, regardless of the operation or not, the company that provides (PPC or any other business), the type of power supplied (conventional, worksite etc.) and whether the same provision electrified more properties (offices, stores, warehouses, parking lots etc.).

If there is no power supply (meter) or is this storage or parking space that is powered by a shared power supply, The column is filled with the number "999999999".

9) in column 19 E2 of the number of the declaration information is completed real estate leasing, if this application is submitted electronically to TAChISnet.

10) As the serial number of Table I "leased etc.. Properties "of" Real Property Supplementary Information "the serial number in Table 1 page.

11) In Q2 and declared the property of dependent minor children from the debtor parent. These properties are complemented in Table I of the second page of the form, quoting and TIN of the child.

Completion of E1

12) In subpanel 4D2 of the basic form of the tax return, E1, given all kinds of income from property (by leasing or subleasing or own use or allotment etc.). The fields to be filled in the key codes 101-112, 115-116, 125-126, 129-134 and 141-150 the subpanel 4D2 pink color.
The amounts to be entered in these codes are transferred automatically completed by the system TAChISnet of the total amounts of the form E2 columns, Listing by category. That these amounts are automatically filled, after the taxpayer completes the electronic submission of Form E2.

also, 4D2 of the subpanel E1 declared gross income which is not certified stamp (code. 741-742) as well as income from compensation for early termination of commercial lease paid by the tenant (code. 121-122).

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