By a decision of the Dispute Resolution Department of the AADE, a taxpayer who had appealed against a decision of the DOU 4 of Thessaloniki not to recognize a donation of a sum of money she received from her husband to cover the presumptive purchase of a house, was vindicated, because she submitted the donation tax declaration late, after the deadline of the year 2022, in which the donation and purchase of the property took place.
The decision
The TEN ruled that an amount of money donated for which the relevant donation declaration has not been submitted within the year in which the purchase of an asset was made, but after its expiration, is not necessarily taken into account for the coverage of the presumption, but is free of assessment and assessment based on the facts by the tax authority responsible for receiving the income tax return. In other words, he essentially ruled that what should be taken into account mainly in these cases is whether the donation was actually made before the purchase of the property and before the end of the year and not whether the relevant declaration was submitted before the end of the year.
The case
According to the detailed history of the case, the DOU IV of Thessaloniki, with an act of administrative determination of income tax for fiscal year 2022 of its head, issued on 25-1-2024, imposed an additional income tax of 38,500.92 euros and a special solidarity contribution of 6,883, 01 euro, i.e. a total amount of tax of 45,383.93 euros, to the particular taxpayer, as she did not recognize the donation of 97,646.60 euros that she had received from her husband and had properly declared in the income tax return of the tax year 2022 to cover property purchase expense of 96,018.19 euros which is considered presumptive.
The non-recognition of this donation to cover the presumption was due to the fact that the donation tax declaration had been submitted by the taxpayer late, after the end of the year 2022, in which the donation and the purchase of the property took place, while according to paragraph 2 of article 34 of the Income Tax Code, the declaration should have been submitted no later than 31-12-2022.
Essentially, by failing to recognize the donation, the IRS charged the taxpayer the entire purchase cost of the property as an uncovered presumption of acquisition of property, credited her with an equal amount of additional taxable income, and recalculated her income tax and special solidarity levy at the above levels based on very large amount of presumption.
Recourse
The taxpayer appealed to the TEN of Thessaloniki by submitting an appeal, with which he requested the annulment or amendment of the above act of administrative determination of tax of the head of the DOU 4 of Thessaloniki and the re-clearance of the income tax return, so that the amount of 97,646.60 euros is taken into account of the donation tax return. The TEN of Thessaloniki, with a decision it issued on June 21, 2024, accepted the appeal and essentially canceled the act of imposing the excessive amount of tax.
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