Independent Authority of Public Revenue FREQUENT QUESTIONS – ANSWERS
Notification of filing separate Income Tax Declarations between spouses
Q: How can I inform them of my decision to file a separate income tax declaration?
A: There is a special electronic application on the website www.aade.gr where you can make such notification using the following link: https://www.aade.gr/polites/eisodema/gnostopoiese-choristes-deloses either with your own access codes or by an accountant – tax specialist who has been duly authorized, with his personal access codes.
Q: If neither of the spouses declares his/her decision to file a separate income tax declaration until February 28, 2021, what will happen?
A: In this case, the spouses will file a joint declaration for the tax year 2020.
Q: In the cases of a joint declaration for both spouses, will the tax be offset between spouses and a notice of assessment issued in the name of the spouse?
A: No, the taxes will be assessed separately and there will be no offset of debit and credit amounts between spouses.
Q: Are subventions affected if the spouses file separate income tax declarations?
A:No, subventions are not affected if the spouses file separate income tax declarations.
Q: Is it compulsory for spouses who have a difference tax residence to file separate income tax declarations?
A: No, it is not compulsory to file separate income tax declarations because there is already a provision for separate tax treatment in the joint declarations of spouses who have a different tax residence.
Q: How is the main residence declared in the Ε1 when separate declarations are filed?
A: The main residence is declared in table 5 of the Ε1 form under the relevant codes for a main residence. Each spouse fills in his/her ownership percentage in the case of an owned residence, his/her percentage as lessee in the case of a leased residence and his/her percentage in a free cession, respectively.
Q: If separate declarations are filed, how is the main residence declared in the Ε1 form when one the spouses has no ownership or usufruct percentage?
A: The spouse who has no ownership or usufruct percentage fills in table 6 the indication “co-habitation with spouse”. The other spouse does not need to fill in any indication.
Q: How are children declared as dependants in separate declarations?
A: The children born from a marriage between the spouses as well as any recognized children are declared as dependants of both spouses.
Q: Who declares the income of a minor child from the marriage of the spouses in separate income tax declarations when the child is not obliged to file an income tax declaration?
A: The income of the child which is not taxed in the child’s name is added to the income of the parent who has the biggest income and is declared by this parent only.
Q: Who is burdened with the presumed expenses and acquisition in separate income tax declarations?
A: In the separate income tax declarations of spouses, the concept of family income for the coverage of the individual presumed expenses of each spouse does not exist and said presumed expenses apply for each spouse separately. Regarding the possibility to cover presumed expenses with capital consumption, incomes from the separate declaration of the other spouse cannot be invoked.
Q: In separate income tax declarations, can one spouse transfer the remaining amount of receipts to the other spouse?
A: No, the amounts cannot be transferred.
Q: What is the deadline for the submission of the notification of the spouses’ decision to file separate income tax declarations?
A: The deadline ends on February 28 of each year.
Q: After February 28, can the decision to file separate income tax declarations be revoked?
A: No, it cannot be revoked for the relevant year.
Q: Which of the two spouses can notify the tax authority of the decision to file separate income tax declarations?
A: Any of the two spouses or both spouses.
Q: Must the notification of my choice for the submission of a separate income tax declaration be made every year until February 28?
A: Yes, it must be updated every year by at least one the two spouses within this deadline, otherwise a joint declaration must be filed.
Q: I am getting married in March 2021 (after the end of the deadline for the notification). Can I file a separate income tax declaration for the tax year 2020?
A: Yes. Especially for these cases, the application will remain open until the end of the deadline for the submission of income tax declarations on time.
Q: I am getting married in February 2021 and I will declare my marriage in the Public Revenue Agency’s records after February 28, 2021. Can I file a separate income tax declaration for the tax year 2020?
A: Yes. Especially for these cases, the application will remain open until the end of the deadline for the submission of income tax declarations on time.
Q: How many times can I change my option regarding the submission of separate income tax declarations if I get married after February 28, 2021?
A: The declaration is submitted once a year.
Q: Are the parties to a civil partnership (common law partners) subject to the provisions for separate income tax declarations?
A: No, they are not subject to the provisions for separate declarations because by law, they already have the option of filing joint or separate declarations.
Q: Must each spouse have their own key-code number in order to file separate income tax declarations?
A: Yes, the wife, who up to this moment does not have her own key-code number must request one to be able to file her own declaration.