2024-04-16 00:24:59
New landscape for employees, pensioners and freelancers – Automatic submission for around 1 million taxpayers
In the last ten days of April, the curtain will open on this year’s tax declarations, with the AADE “running” the procedures for the new tax forms and the issuance of the decisions that will clarify the new landscape, while the Parliament has the provision that provides for the automatic submission of tax returns for approximately 1 million taxpayers with incomes exclusively from wages and pensions.
These taxpayers will not need to fill out or submit their tax return this year, as the AADE will do it for them, which will also have the tax slip ready. Also, this year hundreds of thousands of professionals will pay half the filing fee or be exempt from paying it. Next year it goes to zero. Changes to this year’s tax returns will see:
Freelancers, self-employed, sole proprietorships. AADE has calculated the imputed incomes based on the changes in the tax framework of 700,000 professionals. The amounts of imputed income will be pre-filled in the tax return. This means that taxpayers, when filling out their declaration, will see the minimum taxable income determined by AADE, while based on the data that AADE has obtained from myDATA, the form codes will be pre-filled but “open” for corrections E3 with income and expenses. Professionals have the option to declare less taxable income than the presumptive, but the tax they will be asked to pay will be calculated based on the presumptive income.
Those who believe they are wronged by the new presumptive taxation system will be able to dispute the tax by submitting an objection on a new platform prepared by AADE.
Upheavals to the self-employed and sole proprietorship tax system bring an end to four-speed pretensions in this year’s tax returns:
325 euros for professionals and freelancers.
400-500 euros for natural persons whose income comes from an individual service business or free profession and have a written contract with up to three natural and/or legal persons, or 75% of their gross income comes from a natural and/or legal person face.
800 euros for legal entities that carry out a commercial business and have their headquarters in tourist locations and in cities or villages with a population of up to 200,000 inhabitants.
1,000 euros for legal entities that run a commercial business and have their headquarters in cities with a population of more than 200,000 inhabitants.
Employees – pensioners. For taxpayers with incomes exclusively from wages and pensions, the determination of the tax will be made with the tax declaration that has been pre-filled automatically based on all the data available to the Tax Administration and has been communicated to the taxpayer. As long as the taxpayer does not object to the content of the declaration by the deadline for its submission, it is automatically finalized (domestic tax assessment).