tax regime uncollected rentas well as confirmation to the tax office vacant property the two main questions that taxpayers ask the tax administration. And this, as in both cases, if the necessary measures and supporting documents are not taken, they can be taxed. Another reason property owners can be taxed by mistake is property rentals. In particular, if the termination of the lease is not declared, it is considered valid, with a high probability that the tax authorities will tax them on non-existent income.

According to the law, unpaid rent can no longer be transferred to the state, as it was in the past. This provision has been repealed. However, they may be considered uncollectible and tax-deductible in the 2022 tax year if a payment order or rent refund order or a court decision to exclude or award rent is issued by the tax filing deadline. legal proceedings have been initiated against the tenant or against the tenant for dismissal or the conclusion of a lease agreement, accompanied by evidence of performance.

In the case of a claim that states that rent is due prior to judgment, the claim is accepted as supporting evidence if it is accompanied by a responsible statement, where the period of time for which the rent due will be stated. Especially in the event of bankruptcy of the tenant-subtenant, it is sufficient to submit a copy of the debt declaration table in which the claim of the lessor-subtenant appears.

To declare lost income for the period from the date of the decision on expulsion or the order to return the rent until its execution, it is sufficient to submit a sane application and an act of expulsion and settlement drawn up by a bailiff stating that no rent was charged for the specified period. The required supporting documents are submitted to the competent DOU where they are checked and registered before the application is submitted.

In the event that a taxpayer declares any of its property vacant on the E2 form for a period exceeding six months during the period under review (with regard to the use of filing a tax return), photocopies of CPC invoices must be submitted. or any other item (such as water bills, utility bills, etc.) that proves that the property was vacant during the period in question.

Expiration of the lease

Property owners who have not declared expired lease agreements to the tax office are eligible until the end of June. As stipulated by the decisions of the Ministry of Finance and AADE, in the event of termination of a lease agreement for which it was submitted electronically or submitted to the DOU “Declaration of information on the lease of real estate”, before December 31, 2022, the landlord is required to indicate the date of termination before June 30, 2023. Otherwise, the lease is considered valid and the landlord risks paying tax on uncollected rent. It is noted that the application for the termination of all types of leases is mandatory and must be placed in the AADE electronic application.