A new digital service that will effectively end E9 update activates Independent State Revenue Administration. When buying and selling real estate, E9 will be updated automatically, without the need to subsequently change the statement. In particular, those who have changes in Real estate they will not need to submit a new E9, i.e. modify the previous one, as this will be done automatically by the tax office by extracting data from online platform myProperty. In essence, those who acquire, sell, or transfer real estate through parental donation or gift will not need to change their E9 real estate data on their own, but the changes will be made through the myProperty digital platform. With the new procedure, errors seen today resulting in the filing of E9 change declarations will be minimized to limit taxes calculated based on declared data in a form such as ENFIA. However, taxpayers will have the right, if they so wish, to correct or supplement data regarding, for example, the electrification of a facility by adding a supply number or legalization of arbitrariness that does not pass through the myProperty platform.

Also in mid-October, a new application for declarations of inheritance will be launched. Taxpayers who inherit property will be spared the hassle and visits of the tax office, as the inheritance tax return will be filed by a notary office on the IRS myProperty platform, as is already done for the purchase of property, parental benefits and gifts. According to the tax administration, filing an inheritance tax return will be done digitally in eight steps:

• The notary prepares the declaration on behalf of the heir.

• The application is sent to the heir’s mailbox in myTaxisnet. The heir accepts the application.

• The declaration is submitted automatically and confirmed when the tax occurs.

Taxpayers will have the right to correct or supplement information about their property at will.

• The notary is automatically informed about the submission of the application.

• The heir pays the tax digitally (by card or via internet banking).

• Taxis are notified that the tax has been paid.

• Proof of payment is posted on the myProperty website for the notary and heir.

• The notary places the notarial deed of acceptance of the inheritance on myProperty.

It is noted that the inheritance is not taxed up to 150,000 euros for first-born relatives (spouse, parents, children, grandchildren), while for the surviving spouse (after five years of marriage) and minor children from. The tax-free limit on first residence is EUR 200,000 for each minor or unmarried heir and up to EUR 250,000 for a married or cohabiting person. The exempted value for married or cohabiting persons is increased by €25,000 for each of their first two children and by €30,000 for their third and each of their subsequent children.