On the contrary, the presumed income on the E1 form will be locked, and for it to be disputed there should be objective reasons such as hospitalization, or military service, or alternatively a tax audit should be triggered.
With successive decisions of the Governor of AADE Giorgos Pitsilis, the way to start submitting this year’s tax returns opens, and taxisnet is expected to open in the next few days.
The presumption is a method used by the state to calculate how much income a taxpayer has, regardless of what he declared, based on:
» of his assets (what movable and immovable property he has in his name) and his living and maintenance expenses (how much money he spent to live and to maintain them),
» any purchases of various mobiles and real estate.
In order for the state to theoretically calculate how much income the taxpayer has, they make a calculation based on their assets such as any cars they may own, houses, boats, swimming pools, etc.
To better understand what presumption is, let’s give an example:
if someone declares an income of 5 thousand euros a year, and has houses to maintain, cars and swimming pools, then the presumption comes in and, even though he declared an income of 5 thousand, the state says the following:
“With this money, it is impossible to maintain all of this, so I think that for all of this a year, you make, for example, 18 thousand euros”
So the state considers that he has an income, not 5 but 18 thousand euros and taxes him based on this.
So this amount of 18,000 euros calculated by the state is the presumptive income.
In the event that instead of 5 thousand, he had declared 20, then he is not caught by presumption since it is a number greater than 18 thousand.
Accordingly, in the case of not “maintenance”, but purchase, a presumption can arise if someone, for example, bought a car and cannot justify the money based on their declared income.
So the state will calculate a presumptive income here as well and will be taxed based on this.
Categories of evidence
Evidence is divided into the following categories:
♦ livelihood
♦ residence
♦ car
♦ use of a private school
♦ use of private personnel
♦ swimming pool
♦ pleasure boats
♦ aircraft, helicopters and gliders
and
♦ purchase of cars – engines and boats
♦ purchase of movable objects of great value (expensive jewelry, works of art, etc.)
♦ granting loans to third parties
♦ donations, sponsorships, parental benefits
♦ repayment of loans together with interest
So essentially, the total presumption is calculated based on the sum of the presumptions of the above categories and thus another income different from the one we declared, which is the presumptive income, may arise.
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