Until February 28, the applications of spouses who want to submit separate tax returns this year

What about proofs, e-receipts, allowances

Starting this year, the tax “divorce” will be permanent for couples who have decided to file separate tax statements.

Specifically taxpayers who until February 28, 2024 choose on the AADE platform that they will submit a separate tax return will not have to declare their choice in the following years. They will only visit the platform again if they wish to withdraw their choice, i.e. when they decide to submit a joint tax return again. In the event that neither spouse notifies the request to submit a separate return by the end of February, then they will have to submit a joint tax return this year.

In each case, taxpayers opting for a “tax divorce” should weigh the facts so that they don’t get involved in adventures and find themselves in front of unpleasant surprises when they receive the tax clearance certificate.

Specifically, taxpayers should know the following:

1. Evidence. In the separate declarations, the concept of family income does not exist to cover the presumptions of living (cars, houses, etc.) and the acquisition of assets of each of the spouses, as they are borne by each spouse individually, while for the possibility of covering presumptions with the consumption of capital, it cannot be to invoke income from the other spouse’s declaration. It is noted that the presumption of minimum objective living expenses for the individual is 3,000 euros, instead of 5,000 euros charged to the couple in the case of a joint declaration. Therefore, based on the above, there is a risk that some people will be asked to pay extra tax due to non-coverage of the proof of living and “where you are from”.
2. Proof. It is not possible to transfer an amount of receipts from one spouse to the other, so if one has a deficit of receipts, he will be faced with the imposition of a penalty of 22% on the amount that will be missing from the 30% limit.
3. Allowances. For the granting of the allowances, the family income is taken into account and not the individual income that each spouse will declare in his tax return.
4. Residence. Each spouse fills in their percentage of ownership in the case of a privately owned residence, their percentage as a tenant in the case of a rented residence, and the percentage of the free concession, respectively.
5. Children. Children from a joint marriage as well as recognized children are declared as dependents by both spouses. The income of the minor child that is not taxed in the child’s name is added to the incomes of the parent who has the highest income and is declared by that parent only. The income and the objective expenses of living and acquiring assets of the protected children are borne by the spouse with the higher income. If the incomes are equal, then they are borne by the father. In the event that one of the two parents has parental responsibility, the income of the minor child is added to the income of that parent.
6. Tax clearance. As in the joint declaration, as well as in the separate declaration, the issuance of the tax information of one spouse is not blocked when the other spouse has overdue debts to the Tax Office.