The platform for separate tax returns has been opened.
By Ioannis Papikas, 5 min reading time
Married taxpayers who wish to file separate tax returns this year have until February 28, 2025 to declare their choice through the relevant AADE platform.
AADE has already activated the platform for submitting applications and clarifies that those who had chosen to file separate returns in the previous tax year do not need to take any action, as long as their wish remains and the marital relationship is still valid. However, if someone wishes to revoke their choice, they must declare it through the application. In case they want to file a separate return again, this choice must be made known by at least one of the spouses.
IMPORTANT QUESTIONS
1. If neither spouse declares the choice to file a separate tax return. until February 28, 2025, what will happen?
In this case, the spouses will submit a joint return for the tax year 2024.
2. In cases of joint tax returns of spouses, will there be a tax offset between spouses and a certificate in the name of the spouse?
No, a separate tax certificate will be made and there will be no offset of debit and credit amounts between spouses.
3. Is the granting of benefits affected in separate tax returns of spouses?
No, the granting of benefits is not affected by the submission of separate tax returns by spouses.
4. Is it necessary to submit separate tax returns spouses who have different tax residences?
No, it is not necessary to submit separate tax returns, because separate tax treatment is already provided for in the joint returns of spouses who have different tax residences.
5. How is the main residence declared in E1 in cases of separate returns?
The main residence is declared in table 5 of form E1, in the corresponding main residence codes. Each spouse fills in his/her percentage of ownership in the case of a privately owned residence, his/her percentage as a tenant in the case of a rented residence and the percentage of the free concession, respectively.
6. In the case of separate tax returns, how is the main residence declared in E1 when one of the spouses has no co-ownership or use percentage at all?
The spouse who has no co-ownership or use percentage at all, completes the indication "cohabitation with spouse" in table 6.
7. How are children listed as dependents of the taxpayer in separate tax returns?
Children born from a common marriage, as well as recognized children, are declared as dependents by both spouses.
8. Who declares the income of a minor child born from a common marriage in separate tax returns? when the latter is not required to submit a tax return?
The income of a minor child, which is not taxed in the name of the child, is added to the income of the parent with the highest income and is declared only by that parent.
9. Who is responsible for the subsistence and acquisition items in the separate tax returns of spouses?
In the separate tax returns of spouses, there is no concept of family income to cover the individual items of each spouse, as the subsistence and acquisition items are the responsibility of each spouse individually. Regarding the possibility of covering items with capital consumption, income from the separate return of the other spouse cannot be invoked.
10. In separate tax returns, is it possible to transfer the remaining amount of receipts from one spouse to the other?
No, this option does not exist.
11. What is the deadline for notifying the spouses of the choice to file a separate tax return?
For each tax year, the deadline is February 28 of the year the return is filed.
12. After February 28, can the choice to file a separate tax return be revoked?
The revocation of the choice to file a separate return is possible up to February 28 of the year the return is filed.
13. Which of the spouses can notify the election to file a separate tax return?
Either of the spouses or both.
14. Must the notification of the election to file a separate tax return be made each year by February 28?
From the tax year 2023 onwards, the notification is not required to be updated for each year. Therefore, those taxpayers who chose to submit separate returns for the 2023 tax year, for the 2024 tax year and subsequent years, will need to enter the relevant application, by February 28 of the relevant year, only if they wish to revoke their choice.
In case of revocation, and if there is a renewed desire to submit a separate return in a certain year, it must be notified again for that year, by at least one of the spouses, by the deadline of February 28.
15. I am going to get married within the year of submission of the tax return. Can I submit a separate tax return?
From the 2024 tax year onwards, spouses, during the marriage, submit a joint return, starting from the tax year of marriage and for the income of that year. Therefore, by law, you will submit your return as a taxpayer without spouse information. The notification of filing a separate return will be possible for the tax year in which the marriage took place.
16. Do the parties to a civil partnership (CPP) notify their desire to file separate tax returns?
No, since for CPPs by law there is the possibility of filing a joint return or separate returns.
17. Do both spouses have their own access codes in order to file separate tax returns?
Yes. Since the wife does not have personal access codes, she must obtain one in order to file her own return.
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