Reduced against 50% will pay the Single Property Tax this year (ENFIA) hundreds of thousands of taxpayers, who during 2020 επλήγησαν οικονομικά από την επιδημία του κορoνοϊού και απαλλάσσονται από τα τεκμήρια διαβίωσης με διατάξεις που ψηφίστηκαν πρόσφατα από τη Βουλή.
Thousands more will be exempt from paying this tax this year. These are sole proprietorships, private sector workers and landlords, that during 2020 υπέστησαν σημαντικές απώλειες εισοδημάτων και περιλαμβάνονται στις «πληττόμενες» επιχειρήσεις και οικογένειες, who have received financial aid and compensation for their lost income.
The annual taxable family income of the specific taxpayers, due to the very large reduction they suffered during it 2020, have fallen below the income thresholds provided by the current legislation for the granting of exemptions from ENFIA. also, the presumptions of living, which determine their family incomes at much higher levels this year than both the actual and the exemption thresholds for ENFIA will not apply to these taxpayers. Δηλαδή τα εξωπραγματικά τεκμαρτά εισοδήματα τα οποία προκύπτουν φέτος από την εφαρμογή των τεκμηρίων δεν πρόκειται να ληφθούν υπόψη για να κριθεί εάν πληρούνται τα εισοδηματικά κριτήρια για τη χορήγηση απαλλαγών από τον ΕΝΦΙΑ. The result of these developments will be the exemption of these taxpayers this year, for the first time, from 50% or even from the total of ENFIA corresponding to their real estate.
According, particularly, with current legislation, beneficiary of exemption from 50% of ENFIA is every taxpayer who, including, had in the previous year "total annual net family income" up to 9.000 euro. This limit is increased by 1.000 euros for the spouse and each dependent child in the family.
In addition, in families with three or more children or including disabled people in percentages 80% και άνω χορηγείται πλήρης απαλλαγή από τον ΕΝΦΙΑ εφόσον, including, the "total annual net family income" of the previous year has not exceeded 12.000 euro. This limit is increased by 1.000 euros for his or her spouse and each dependent member.
As it comes to mind, the significant reduction in the real annual taxable income of millions of taxpayers during the 2020 in combination with the non-application of the presumptions of living, which each year determine in many imputed annual taxable family incomes much higher than the actual, θα έχει ως συνέπεια παρά πολλοί εκ των φορολογουμένων αυτών να εμφανίσουν για πρώτη φορά ετήσια οικογενειακά εισοδήματα χαμηλότερα των εισοδηματικών ορίων που προβλέπονται για τη μερική ή ολική απαλλαγή από τον ΕΝΦΙΑ. The result will be a significant increase this year in the number of individuals who will pay ENFIA reduced by 50%, as well as the number of three children and those with many children who will be completely exempt from ENFIA.
According to the data from the statistical processing of the ENFIA liquidations of the year 2020, which have been posted on its website by the Independent Public Revenue Authority (ΑΑΔΕ), last year they got rid of 50% ή ακόμη κι από το σύνολο του ΕΝΦΙΑ που αναλογούσε στα ακίνητα περιουσιακά στοιχεία τους 1.220.476 individuals. The exemptions were granted to these persons on the basis of the income criteria provided by the current legislation. Δηλαδή τα ετήσια εισοδήματα των φορολογουμένων αυτών ήταν μικρότερα από τα όρια εισοδήματος που προβλέπει η νομοθεσία.
This year, that the exemptions from ENFIA will be granted based on its income 2020 which are declared in this year 's tax returns, the number of taxpayers who will benefit from reductions by 50% or even against 100% in ENFIA will be much larger (SS.: πιθανότατα να προσεγγίσει ή ακόμη και να ξεπεράσει τα 2.000.000), as will be added hundreds of thousands of household cases that, during the previous year, suffered significant income reductions due to delays in the operation of their sole proprietorships or due to delays in their employment contracts.
Μείωση φόρου λόγω… κορονοϊού
Married employee in a private company, with two dependent minor children and annual real taxable family income 15.000 euros and presumption based on living presumptions 12.600 euros 2019 was not entitled to exemption from his ENFIA 2020. The reason is that his annual real income for 2019, με βάση το οποίο κρίθηκε το εάν δικαιούται ή όχι απαλλαγής κατά 50% απ’ τον ΕΝΦΙΑ του 2020, was higher than their income threshold 12.000 euro, which is provided for the exemption of a married taxpayer with 2 children from 50% of ENFIA. Αλλά κι αν το πραγματικό του εισόδημα ήταν κάτω από τα 12.000 euro, he would "count" the imputed and lose the exemption again.
The 2020, due to suspension of the operation of the company in which he works for 6 months in total, his employment contract was suspended and he received, instead of his regular salaries, special purpose allowances 534 euros per month, which are not counted in the total family income. Hence, its annual real taxable income decreased significantly in 2020 και περιορίστηκε στα 8.571,42 euro. His imputed income, which is determined on the basis of living presumptions, παρέμεινε ωστόσο στα 12.600 euro, that is, at a level much higher than his real income. Ομως το τεκμαρτό εισόδημα δεν θα ληφθεί φέτος υπ’ όψιν κι ας είναι σημαντικά υψηλότερο του πραγματικού, as this taxpayer is exempt from living presumptions this year. Ως εκ τούτου θα ληφθεί υπόψη μόνο το πραγματικό του εισόδημα των 8.571,42 euro, which is below the income threshold of 12.000 applicable to the exemption from 50% of ENFIA to a married taxpayer with two dependent children. Therefore, this taxpayer will become this year, based on the tax return he will file for 2020, beneficiary of exemption from 50% of ENFIA, corresponding to his real estate.
Πλήρης απαλλαγή για πολύτεκνους
Married employee in a private company, large family with six dependent minor children and annual real taxable income 22.500 euros and imputed income based on living presumptions 20.000 euros 2019 was not entitled to exemption from his ENFIA 2020. The reason is that his annual real income for 2019, με βάση το οποίο κρίθηκε το εάν δικαιούται ή όχι απαλλαγής από το σύνολο του ΕΝΦΙΑ του 2020, was higher than their income threshold 19.000 euro, which is provided for in the case of a married taxpayer with 6 children from ENFIA.
The 2020, due to suspension of the operation of the company in which he works, for 4 months in total, his employment contract was suspended and he received, instead of his regular salaries, special purpose allowances 534 euros per month, which are not counted in the total family income. Hence, his annual real taxable family income decreased 2020 και περιορίστηκε στα 16.071,43 euro.
His imputed income, which is determined on the basis of living presumptions, ανήλθε και πάλι στα 20.000 ευρώ και αυτή τη φορά διαμορφώθηκε σε επίπεδο πιο υψηλό από το πραγματικό του εισόδημα. Ομως το τεκμαρτό εισόδημα δεν θα ληφθεί φέτος υπ’ όψιν κι ας είναι υψηλότερο του πραγματικού, as this taxpayer is exempt from living presumptions this year. Ως εκ τούτου θα ληφθεί υπόψη το πραγματικό του εισόδημα των 16.071,43 euro, which is below the income threshold of 19.000 euro, applicable to the granting of full exemption from ENFIA to a married taxpayer with six dependent children. Ως εκ τούτου ο εν λόγω φορολογούμενος θα καταστεί φέτος, based on the tax return he will file for 2020, beneficiary of exemption from all ENFIA proportional to his real estate.