Opportunity issuance of tax information even if the taxpayer debt to the state ensures its provision Ministry of Financewhich is included in the bill “Regulations on the development, infrastructure and support of entrepreneurship and tourism.”

In particular, if the taxpayer has joined the debt settlement program or has an outstanding or suspended debt, a certificate of limited validity may be issued, the validity of which cannot exceed one month.

The tax administration, after the consent of the debtor (in the regulation program), without fail establishes the condition of retention in cases where a certificate is issued for the collection of money or the transfer of property.

The retained amount is taken into account to cover the part or parts in accordance with the debt repayment plan. Specifically for transfers, a confirmation of awareness is issued with a withholding amount of 70% of the price, if the price is not lower than the objective value and up to the amount of the overdue regulated debt to the tax administration. If there is an overdue suspended debt in the amount of more than 50,000 euros, a retention rate of 50% is set from the price, if it is not lower than the objective value and does not exceed the amount of the total amount of the suspended debt.

If the price does not correspond to the fair value and the amount of retention (calculated on the price) is less than the debt, a certificate of awareness is issued by calculating the amount of retention on the fair value of the property and provided that the amount of retention as a result of this calculation does not exceed the price.

In cases where the price from the transfer of property is greater than the purpose and is confirmed arrears to the tax administration and e-EFKA, which together exceed the amount of the sales price, when providing a certificate of awareness or confirmation of debt, the requirements of the tax administration and the requirements of e-EFKA are met proportionally.

Changes and cancellation of penalties are provided for short-term rentals. In particular, in the case of a late declaration of a short stay, an independent administrative fine of 100 euros is imposed. However, there is no penalty if the income received from the late declaration of short-term residence was included in the income tax return for the relevant tax year. According to the regulation, penalties imposed since 01/01/2018 for late filing of a short-term residence return if the income received (as a result of a late short-term residence return) was included in the income tax return of the relevant tax year are canceled or, if they were collected, they are credited or refunded as the case may be.