Thousands of property owners received in their last days e-mail notifications from the Independent Public Revenue Authority.
ADE’s notices informed that, following electronic crossings carried out by the tax audit services of the Independent Authority, they found that these taxpayers did not state all income obtained from short-term leases for 2020, 2021, 2022 or 2023.
In particular, the message of the AADE notice received in their e-mails by the owners bears the title «Undeclared income of short-term tax leases 2020 (or 2021-2022- 2023) – Your actions are required».
In this notification, AADE shall notify taxpayers that differences in declared income were detected from short-term leases, following cross-checks carried out between its tax data and the data received from the digital platforms Airbnb Ireland UC, Booking.com B.V. and Vrbo Expedia Group Vacation Rentals Ireland Limited (EGVR).
In her message, AADE informs for the data received from these applications, analysing the amount for each application and then giving each taxpayer two possibilities: either compliance with a modification declaration in accordance with the amounts sent by the applications or the dispatch of the taxpayer's views if he disagrees with the data of the applications.
The deadlines set in the email is 15 June 2026 for the findings relating to the tax year 2020 and 30 July for the findings relating to tax years 2021 onwards. The difference in the deadline obviously lies in the fact that the 2020 use is being blocked at the end of this year, so there should be more time for the tax authority to examine the information it has in its hands than for the information that the taxpayer replied.
In case the taxpayer does nothing, the email says that «Your case will be promoted as a priority at the next stage of investigation and evaluation and may be subject to control».
Increases
It is noted that those taxpayers who comply and make amending declarations, stating the additional income differences identified by ADE, will be required to pay the additional income taxes that are increased by the amounts of interest due for late payment.
In addition, they will be charged with fines for submission inaccurate income tax returns amounting to 25% of the income tax differences that will arise. The rate of the fine is normally 50%, but according to the compliance procedure provided for in Article 75 of Law 5104/2024, taxpayers who will submit the amending declarations by accepting the findings of cross-checks will be granted a 50% discount to the fines for lodging an inaccurate declaration.
Those taxpayers who disagree with the findings of the crossings have the right to submit their views electronically by submitting clarifications to the AADE along with any evidence required.
The supplies
However, it is clarified that many of the differences identified by ADE are due to the fact that the taxpayers stated in their tax returns the net amounts of income from short-term leases which they collected, without including the commissions they paid on the digital platforms for the services they provided to them, while the figures with the amounts received by ADE from the platforms include supplies. This is because the platforms complied with the requirements of ADE that derive from the current Income Tax Code, according to which such supplies are not deducted from real estate income.
In particular, ADE is based on the provision of paragraph 3 of Article 39 of Law 4172/2013 (the Income Tax Code) which explicitly provides for the deduction of specific costs from income from real estate, including not the supply of digital platforms.
Appeals by owners
Οι διενέξεις μεταξύ της Ανεξάρτητης Αρχής Δημοσίων Εσόδων και ιδιοκτητών δεν αποκλείεται εν τέλει να λυθούν οριστικά με προσφυγές των τελευταίων στη Δικαιοσύνη, καθώς ήδη όσοι έχουν υποβάλει ενδικοφανείς προσφυγές στη Διεύθυνση Επίλυσης Διαφορών για το θέμα αυτό με αφορμή παλαιότερους ελέγχους που τους έγιναν στα έτη 2018 και 2019, έχουν λάβει απορριπτικές αποφάσεις, στις οποίες γίνεται επίκληση της παραπάνω διάταξης του Κώδικα Φορολογίας Εισοδήματος.
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