so “closed” to the public and all are done remotely, the reality imposes the… queues and the inconvenience of the citizens. This time, those who will count their patience is those who have uncollected rents, as well as if you don’t want to pay tax on non-existent income, you need to run to the counters of the tax offices before you submit this to their tax return.
Specifically, in accordance with the circular of the ΓΓΔΕ, on the basis of recent provision, for income from property acquired by 1/1/2015, and then, if not collected by the beneficiary, are not included in the total income, if by the deadline for the submission of the annual declaration of income tax, has been issued against the lessee’s payment order or order of efficiency of use of property or a judicial decision of expulsion or payment of rent or has brought against the lessee’s treatment of miscarriage, or to obtain rents.
Such income will be taxed in the year and the amount proven received, while the non-received income should be declared in the special code 125 – 126 of the E1, which relates to uncollected income from lease of real estate of the declaration of income tax.
The bad news is that the process of declaration of uncollected cannot be done remotely, but hand-in-hand, and so the interested parties should provide to the competent D.The.Y., prior to the submission of the declaration, crisp photocopies (copies) of the orders, judicial decisions that have been issued or lawsuits that have been filed, until the deadline for the submission of the annual declaration. It is clarified that uncollected income will be declared in the form “DETAILED STATEMENT of THE ΜΙΣΘΩΜΑΤΑ REAL ESTATE” E2 and are transferred to a special code of the form E1 in the submission of the relevant income tax return.
What about the uncollected rents?
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