Those who have purchased property With Buy, parental allowance in heritage in they sold or identified “forgotten” square meters in the municipalities should make changes to form E9 and announce changes to their ownership pattern. The time for additions, corrections and deletions in E9 ends on March 31, 2023 and concerns changes in the property picture until 2022. Also, those who have found errors in their property status should contact Property log application in your personal account my AADE and check their property information.

They can correct errors in square footage, percent ownership, or declare completion of unfinished buildings. It is noted that this year ENFIA will be calculated based on real estate owned by taxpayers on January 1, 2023, and according to the plan of the Ministry of Finance, reporting is expected in April, so that tax repayment will begin from May 10 in equal monthly payments.

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.

This year, ENFIA will be calculated based on real estate owned by taxpayers as of January 1, 2023.

• Warehouses – parking: Check your declared square meters. Ancillary facilities such as warehouses, underground parking, etc. 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.

• rights in rem. Check whether you have correctly declared your rights in rem (full or partial possession, usufruct). There are cases where taxpayers have little property or use of real estate and have been charged with 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 the event of an omission or an incorrect type of property right, the property is considered wholly owned by the taxpayer, if the year of birth of the beneficiary is not indicated for a particular right.

• Share of co-ownership: If an error was declared in E9, the ENFIA cleanup report will be increased. If not specified, 100% share of joint ownership is taken for tax calculation.

• FloorA: One of the common mistakes taxpayers make is that they forget to fill in the floor where 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.