An incorrect entry in the percentage of co-ownership of a property raises the tax bill
The electronic portal for the submission of amending declarations ENFIA year 2020 is expected to open in the coming days so that taxpayers have the opportunity to correct errors and omissions in their real estate data, which now find that they have raised the tax bill. One of the most common mistakes found in E9 concerns the real rights that property taxpayers have., that is, by usufruct, fine ownership, full ownership. There are cases of taxpayers who have little ownership or usufruct on real estate and have been unjustly charged with additional ENFIA, because in E9 they did not declare small ownership or usufruct but full ownership, entering the code 1 instead of codes 2 the 3 in the relevant columns of E9 or failing to enter a code in the specific columns. In any such case, during the liquidation of ENFIA the deduction on the taxable value of the property has not been calculated, which is provided in case of small ownership or usufruct, depending on the age of the usufructuary, as it is automatically considered that the property belongs to the declarant in full ownership.
This error can be detected by a simple check of the code in the column 15 or in the column 19 of the table 1 of E9, if it is a building or plot within the plan or in the column 18 of the table 2 of E9, if it is a plot of land. In order to correct the error, an amendment-correction statement E9 must be submitted and the details of the property must be re-declared., by completing the column related to the right in rem.
In case of non-indication of co-ownership percentage or incorrect indication of co-ownership percentage, the computer system of AADE calculates ENFIA considering that the percentage of co-ownership is 100%, that is, that all the property belongs to the taxpayer, whereupon he attributes to the same taxpayer the entire ENFIA of the property.
In this case, to eliminate this over-indebtedness, an amendment declaration E9 must be submitted in which the property for which the mistake has been made must be declared again with the correct percentage of co-ownership completed in the respective column (in the column 16 of the table 1 if it is a building, in the column 19 of the table 1 if it is a plot within the plan or in the column 20 of the table 2 if it is a land area outside the city or settlement plan).