Real estate: Hospitality and provision of free – Instructions for the tax return

The children are hosted by their parents at the residence of the parents, as well as the…
parents that are hosted in the residence of their children are not burdened with the objective cost of living in the residence which is a burden on their parents or children, respectively, owning accommodation.
In the event that he hosted is obliged to submit an income tax return it supplements the words “Hospitality” in Table 6 of the tax declaration for the taxation of income.
The above case is not about free concession in which the address of the παραχωρούντος is different from the address of the receiving the grant.
It is noted that in the case of the free concession of the property may not the παραχωρών the property to indicate that is hosted in this.
Guests
How do I fill out my statement when I’m a guest?
In the case of hospitality, enter the password 801 A.F.M. the person who hosts and fill in the codes 092, 091 and 097.
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