• 09/06/2023

Real estate: Until the end of June, the declaration of rents to the Tax Office - Who is at risk of extra tax

The time counts backwards and ends at the end of June for property owners who have not declared expired leases to the IRS or have not declared them. Specifically, in the event that the lease agreement, for which it has been submitted electronically or has been filed with the D.O.Y. "Property Lease Information Statement", terminated by December 31, 2022, the lessor is required to declare the termination date by June 30, 2023.  The declaration of termination of all types of leases is mandatory. It should be posted on the AADE application after the owner receives the property and the keys and never before, so that it corresponds to reality. In the event that these declarations are not submitted, then the lease agreements will be considered to be still valid.
In any case of initiation or termination of a contract for the lease of a property, the owner is obliged to declare it by submitting electronically to the AADE platform a statement of initiation or termination of the lease until the end of the following month. Lease contracts are drawn up in writing and then submitted electronically to the AADE platform.