«Hidden» Real estate sales and undeclared income from short-term leases of property of the type Airbnb million euro reveal the crossings run by ADE, which passes through a control sieve of thousands of real estate, inheritance, parental benefits and donations. Tax controllers are expected to open 2,500 real estate transfer files this year, characterized by «high risk» tax evasion and laundering of black money.
Cases controlled shall be selected on the basis of an automated objective assessment model following the application of risk analysis criteria and data from internal and external sources of information available to the AED. High on the list are property transfer, inheritance, donations and parental benefits tax cases, which are set out on December 31, 2026.
Thousands of cases have been brought into the controller's scanner to establish the correct fulfilment of obligations in the transfer of property, inheritance, donations and parental benefits. The checks will be extended to notaries for the ENFIA certificate, with the auditors examining whether the assets transferred had been paid for by the ENFIA over the last 5 years.
Short-term leases
According to the data of the ADE, 2,466,075 statements were submitted last year for short-term leases of real estate, with the reported rents amounting to EUR 973,712 million compared to EUR 888,851 million in 2024, recording an increase of 10%. These incomes will be declared in this year's tax returns, will be taxed by the first euro at rates of 15%-45% and will be targeted by tax inspectors in autumn. The cross-checks carried out by AADE use the data from Airbnb, Booking.com, VRBO platforms, while the audit extends to tax returns submitted by taxpayers.
Tax-free pits
The checks and crossings of 2025 revealed:
1. 873 taxpayers who acquired real estate in 2019 and who had paid the transfer tax «They forgot.» declare the purchase costs of the property on Form E1 of the tax declaration. Following interventions by AADE, 65% of taxpayers complied, submitting statements revealing property purchases totalling EUR 87 million and leading to additional taxes over EUR 577,000.
2. 24,383 unique VAT with undeclared income from short-term leases of natural persons without business related to tourist accommodation. Data were cross-referenced for the tax years 2020 and 2021, as well as for 2022 with data utilisation from digital platforms Airbnb, Booking.com and VRBO. The action concerns only natural persons without starting an activity with relevant CAD tourist accommodation. The results were identified, for differences in reported income over EUR 500, EUR 24,383 unique VAT (6.222 for 2020, 10,724 for 2021 and 17,525 for 2022) to be called for amending income tax declarations. Following the intersection held for the years 2018-2019 revenues of EUR 7.232,683 were declared.
3, 1,545 natural persons who had received income from three or more short-term rental properties in 2024 or acquired a third active Property Register Number (AMA) from 2024 onwards, either without having engaged in a business activity (1.017 cases) or without having declared the SDRs for short-term lease (528 cases).
4.1245 short-term lease property cases without Property Register Number (AMA) or with invalid AMA were withdrawn from Airbnb, Booking.com and VRBO platforms.
