The presumptions of 2022 for millions of taxpayers will be significantly increased, due to the increase of up to 250% of the fair values of real estate, in most parts of the country.
May extended until 31 January the possibility of transferring real estate with the old objective prices of real estate, however they are valid and will affect both the presumptions and the ENFIA and other 18 taxes and fees.
In this context, and in view of the dramatic increase in the presumptions for the majority of taxpayers, they must, from now until the end of 2021, ensure that they are fortified, making a series of moves, if of course they have the opportunity.
It is noted that the imputed cost of the property, although increased, may be covered by the actual income, however if there are cars, loan service costs, etc. the total charge is avoided.
The evidence drastically affects taxation as, last year, 2,032,887 taxpayers fell into the trap of presumptions last year, obligors and spouses, to whom additional revenue of 6.35 billion euros was attributed. More specifically:
- The statements of the obligors who fell into the trap of presumptions in 2020 amounted to 1,663,670 who initially declared revenue of 3.24 billion euros, but were charged an additional imputed income of 5.2 billion euros, and were taxed for a total of 8.44 billion euros.
- The spouses of taxpayers who also fell into the trap of presumptions, amounted to 369,217. They initially reported revenue of 395.82m euros, but were charged imputed expenses of 1.14 billion euros. Thus, they were taxed for a total income of 1.54 billion euros and of course paid a significantly higher tax.
How they are treated
The basic moves for dealing with the presumptions and the times of their implementation are the following:
Also, the weight of the evidence is reduced by:
Because the presumptions of real estate are increasing
Especially with regard to the items, the effect is immediate, since the imputed cost of the property will be calculated with the new prices.
Note that increases in zone prices have occurred in 7,634 zone areas or 52%, (6,105 are already included in the fair value system and the remaining 1,529 are included for the first time). In 2,860 zones or 21% of the total) prices decreased, while the objective values remained unchanged in 2,729 zones or at 27%.
This means that in areas where prices have risen, the imputed expense will increase, while in areas where the presumption of residence has decreased it will decrease. The imputed expenditure for properties that have not changed prices is not affected.
The presumption of residence for the main residence declared by the taxpayer is calculated in stages based on its area, as follows:
- up to 80 sq.m. main rooms, 40 euros per sq.m.
- from 81 sq.m. up to 120 sq.m. main rooms, 65 euros per sq.m.
- from 121 sq.m. up to 200 sq.m. main rooms, 110 euros per sq.m.
- from 201 sq.m. up to 300 sq.m. main rooms, 200 euros per sq.m.
- from 301 sq.m. and above main spaces, 400 euros per sq.m.
- For the auxiliary spaces of the main house, there is a presumption of 40 euros per square meter, regardless of the size of the property.
The above amounts increased by 40% for houses located in areas with objective prices from 2,800 to 4,999 euros per sq.m. and by 70% for houses located in areas with objective prices from 5,000 euros per sq.m. and above.
For detached houses, the above amounts are taken into account increased by 20%. Also for the secondary residences the above amounts of presumption are taken into consideration reduced by 50%. The living presumptions for the residences are borne by the taxpayers, whether they are the same owners of these properties, or they rent them, or they have been granted them free of charge.