Those who bought, sold, handed over to me until March 31 parental benefit or gift or inherited property in 2022 to announce them electronic platform E9.

From 2023, the deadline for filing an asset declaration (E9) is March 31 of each year instead of the previous May 31. Before the above date, changes, in addition to those who have bought or taken possession of real estate in any way, must be made by those who have errors in property status. Those who wish can correct errors in footage, percentage of ownership, or declare the completion of unfinished work. More attention is required in the following points:

• Unfinished buildings. Check to see if you have declared a property you own as a work in progress at E9. Unfinished buildings are taxed at a 60% discount. Buildings, regardless of the stage of their construction, are never electrified and empty, i.e. not used as buildings are characterized as unfinished. Buildings in progress also include buildings, regardless of their stage of construction, that are electrified by building power, have never had another power supply, and are vacant. For incomplete, a coefficient of 0.4 is applied.

• Warehouses – parking. Check your declared square meters. Ancillary premises such as warehouses, underground parking, etc. are taxed at a 90% discount. The same applies to swimming pools, whether they are in a private home and are owned by the same owner, or in an apartment building and co-owned. For auxiliary premises, a coefficient of 0.1 is applied.

What to pay attention to those who want to correct the details of the declaration of real estate?

• Real rights Check whether you have correctly declared your rights in rem (full or partial possession, usufruct). There are cases where taxpayers have a small property or right to use immovable property and are charged additional ENFIA because in E9 they declared not small property or use, but full ownership by writing code 1 instead of codes 2 or 3 in field E9. corresponding columns E9. In case of non-listing or listing of the wrong type of real right, the property is considered to be wholly owned by the taxpayer, if the year of birth of the beneficiary for a specific right is not indicated.

• Shared ownership. If an error was declared in E9, this would “inflate” the ENFIA settlement report. If not specified, 100% share of joint ownership is taken for tax calculation.

• Floor. One of the common mistakes taxpayers make is they forget to indicate the floor on which their apartment is located. If the floor number is not filled in or the floor of the object is filled in, the highest rate corresponding to the 6th floor is taken as the roof for tax calculation. In the case of maisonettes, many declare the floor on which the entrance to the residence is located, and the highest floor must be indicated.