The Income Tax Code provides in principle that spouses file a joint income tax return during marriage. The husband is responsible for filing a joint return and for his wife’s income. Taxes, fees and contributions corresponding to the income of each of the spouses are assessed separately, and the responsibility for their payment lies with each of the spouses.

However, the law also allows spouses to file separate tax returns if either spouse chooses to do so with their irrevocable return for each tax year. The corresponding notification is carried out through a special electronic application on the website www.aade.gr until February 28 of each year (i.e. until February 28, 2023 for declarations for the 2022 tax year).

The notice must be renewed every year by at least one of the two spouses by the above deadline, otherwise a joint declaration will be filed.

Both in cases of a joint declaration and in cases of a separate declaration on income tax of spouses, a separate settlement and tax certificate is kept for each of the spouses, and the debit and credit amounts between the spouses are not offset.

Taxpayers should be aware that, unlike joint returns, there is no concept of family income on separate spouse income tax returns to cover each spouse’s individual assumptions, as the assumptions of residence and acquisition fall on each spouse. individually. With regard to the possibility of covering the presumptions by the consumption of capital, the income cannot be indicated in a separate statement of the other spouse.

In addition, it is not possible to transfer the residual amount of income from one spouse to another on separate income tax returns.

Children from a joint marriage, as well as recognized children, are declared dependents of both spouses. The minor child’s income, which is not taxable in the name of the child, is added to the income of the parent with the highest income and is declared only by that parent.

It should be noted that the granting of benefits is not affected by the submission of separate declarations by the spouses. There is also no need to file separate returns for spouses with different tax residencies, as a separate tax regime is already provided for in joint returns for spouses with different tax residencies.

In the case of separate declarations, the main place of residence is indicated in table 5 of form E1 in the corresponding codes of the main place of residence. Each spouse fills in their share of ownership in the case of a private residence, their share as a tenant in the case of a rental dwelling, and the free concession percentage respectively. If a spouse who does not have any share in the joint ownership or use of the main living quarters completes the “cohabitation with spouse” checkbox on Table 6, the other spouse does not fill in any checkboxes.

In the case of marriage after the 28/2 deadline, the spouses may notify the filing of a separate return as the deadline for filing a timely income tax return.

It is noted that the parties to the cohabitation agreement have the legal right to submit joint or separate applications.

Spouses (or parties to a cohabitation contract) file a separate tax return, each on their own income, if: a) the marital cohabitation was terminated or the cohabitation contract was terminated at the time of filing the return. The taxpayer bears the burden of proving the termination of the marriage union or the termination of the cohabitation agreement. b) one of the two spouses or one of the two parties to the cohabitation agreement is in a state of bankruptcy or is subject to judicial support.

Ms. Jenny Panu is responsible for the network of the AS tax department (www.asnetwork.gr).