How will they bypass the presumptions
One of the weapons that taxpayers have to circumvent presumptions is parental provision or donation of money (tax-free up to €800,000), however to be able to cover presumptions they must be made within the same year of acquisition of the property or other asset.
In this case, the declaration for cash parental support should be submitted by 31 December 2024 (myProperty), and no supporting documents proving the bank transaction are needed.
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23/10/2024
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The transaction will be checked in the next phase by the AADE, while in the event that the bank does not confirm the transaction and the taxpayer does not provide the required supporting documents, the Tax Office proceeds with the imposition of tax (10% – 20% – 40% plus fines and surcharges) .
It is noted that in case of building a property, the expenses are declared for each year separately.
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