Separate Tax Return
- How can I notify my choice to file a separate tax return (income tax return)?
The notification is made through a special electronic application on the website www.aade.gr at the link: https://www.aade.gr/polites/eisodima/gnostopoiisi-horistis-dilosis either by you with your own passwords or by special for this purpose a certified accountant – tax expert, with his personal passwords.
- If neither of the spouses notifies the option of submitting a separate income tax return by 28 February 2020, what will happen?
In this case the spouses will submit a joint declaration for the tax year 2019
- In the cases of a joint declaration of Income Tax of spouses, will there be a net offset of tax between spouses and a certificate in the name of the spouse?
No, there will be a separate tax certificate and no debit and credit will be offset between the spouses.
- Is the granting of benefits affected by the separate declarations of spouses?
No, the granting of the benefits is not affected by the submission of separate Income Tax returns by the spouses.
- Is it necessary to submit separate Income Tax returns for spouses who have a different tax residence? No, it is not necessary to file separate Income Tax Returns because there is already a separate tax treatment in the joint declarations of spouses who have a different tax residence.
- How is the main residence declared in E1 in cases of separate declarations?
The main residence is declared in table 5 of the E1 form in the respective main residence codes. Each spouse completes his / her property percentage in case of private residence, his / her percentage as a tenant in case of rented housing and the percentage of free concession, respectively.
- In cases of separate Income Tax returns, how is the main residence declared in E1 when one of the two spouses does not have any co-ownership or use rate at all?
The spouse who does not have any percentage of co-ownership or use, fills in in table 6 the indication “cohabitation with spouse”. The other spouse does not fill in any indication.
- How are the children listed as dependent members of the taxpayer in the separate Income Tax returns?
Children from a joint marriage as well as recognized children are declared as dependent members by both spouses.
- Who declares the income of a minor child from the joint marriage in the separate Income Tax returns when he is not obliged to submit an Income Tax return?
The income of the minor child that is not taxed in the name of the child, is added to the income of the parent who has the highest income and is declared only by this parent.
- Who is charged with the presumptions of living and acquisition in the separate declarations of Income Tax of spouses?
In the separate declarations of Income Tax of the spouses there is no concept of family income to cover the individual presumptions of each spouse, as the presumptions of living and acquisition are borne by each spouse individually. With regard to the possibility of covering presumptions with the consumption of capital, no income can be invoked from the separate declaration of the other spouse.
- Is it possible to transfer the remaining amount of receipts from one spouse to the other in the separate Income Tax returns?
No, this is not possible.
- What is the deadline for notifying the option for a separate Spouse Income Tax return?
The deadline is February 28th of each year.
- Can the option for a separate Income Tax return be revoked after 28 February?
No, it is not revoked for the year to which it relates.
14.Which of the two spouses can notify the option for a separate Income Tax return?
Either of the two spouses or both.
- Should the option to file a separate Income Tax return be announced each year by February 28th?
Yes, it must be updated annually by at least one of the two spouses by this deadline, otherwise a joint statement will be submitted
- I am going to get married in March 2020 (after the deadline for submitting the notification). Can I file a separate Income Tax return for the 2019 tax year?
Yes. Especially for these cases the application will remain open until the deadline for submitting the timely income tax return.
- I am going to get married in February 2020 and I will declare the marriage in the register of the Tax Office. after February 28, 2020. Can I file a separate Income Tax return for the 2019 tax year?
Yes. Especially for these cases the application will remain open until the submission deadline
timely income tax return.
- How many times can I change the option of declaring separate Income Tax returns in case I get married after February 28, 2020?
The declaration is made once a year.
- Do the parties to the cohabitation agreement enter into the application of the separate Income Tax returns?
No, they do not enter into the application of separate declarations as by law they have been allowed from the beginning to submit joint or separate declarations.
- Do both spouses have to have their own passwords in order to file separate Income Tax Returns?
Yes, the wife who does not yet have passwords, must obtain in order for her to be able to submit her own declaration.
