How the rents will be declared this year-Form E2

Of Prokopi Hatzinikolaou

Taxpayers who received in 2021 rents from renting houses, offices, shops, those who gave a privately owned house for free to their children, parents or third parties and those who have vacant properties are required to submit the form E2 (detailed list of rents from real estate ).

In the same form must be declared the income from short-term real estate leases, while in specific codes they must declare the rents that they did not collect in case they do not want to be taxed for them.

It is noted that the income from real estate rentals is exempted this year from the special solidarity contribution. Income from real estate is taxed at rates from 15% to 45. Specifically, rental income is taxed as follows:

– 15% on the first 12,000 euros of net income

– 35% in the next 23,000 euros, ie in the part of net income from 12,001 to 35,000 euros

– 45% on the part of the net income over 35,000 euros

For the correct submission of E2 the tax administration issued a guide with questions and answers. Particularly:

1. How is the spouse’s E2 form submitted in case of marriage?

In the case of married people and if the wife has income from real estate owned by her own property, she is obliged to submit the E2 form either using her personal passwords or of the obligor / spouse, with the option “E2 Spouse / MSS”.

2. How do I fill in the column TYPE OF LEASE-USE OF PROPERTY?

Column 17 (Type of lease-use of real estate) must be completed with the type of lease and the use of the lease, such as office rental, free concession of housing, vacancy, etc.

3. How do I declare the uncollected rents?

You must first contact the competent Tax Office. with the necessary supporting documents. Due to the special circumstances of covid-19, the out-of-court copy as well as the proof of its performance are valid. After the completion of the procedure by the Tax Office, you will submit the E2 by filling in the amount of uncollected rents for which the relevant decision has been issued. The uncollected income from rental real estate declared in the previous tax year in codes 125-126 and collected in the year 2021, are declared by category of property and type of lease in the form E2 of the tax year 2021.

4. How is real estate and the income resulting from it, which is owned by a minor dependent child, declared?

The property will be registered in the E2 of the parent exercising parental responsibility, in the first table and in table I (Leased, etc. Properties) of the additional data by selecting it in the first column and by filling in the name and obligatorily the TIN. of the child in the corresponding columns.

5. Is the column Real Estate Lease Information Number required to be filled in?

To be filled in for the real estate leases that have been submitted in the relevant electronic application. The registration number of the lease that had been received by the competent Tax Office is not filled in.

6. How is the E2 form submitted in case he owns real estate, both the husband and the wife?

Both spouses have the obligation to submit a separate E2 form for the properties they own, even if there is co-ownership in some or all of the properties.

7. What supply number will I fill in auxiliary spaces (storage, parking space) which are electrified by the shared electricity meter?

In these cases you will fill in the field with the nine-digit number 999999999.

8. What supply number will I fill in on a plot of land that I rent that does not have an electricity consumption meter?

In the case of parcels that do not have a electricity meter, you will fill in the field with the nine-digit number 999999999.

9. How do I fill in the electricity supply number for a property that is declared empty and the electricity has been cut off?

The property has an electricity consumption meter on which is written the supply number which is in all the bills of the electricity provider that have been sent to you in the past.

10. When filling out the E2 form I find that I am not allowed to choose and respectively to fill in the annual rent in one of the columns 13, 14, 15, 16. What should I do?

After filling in the remaining columns of the first table and depending on the type of lease-use of real estate that you will choose in column 17, a field will open at the end of the registration in which you will fill in the annual rent. When you select “Register” then the annual rent will be entered in one of the columns for gross income according to the selection you made in column 17.

11. Do I have to fill in the amounts of columns 13, 14, 15, 16 in the corresponding codes of table 4Δ2 (Real estate income) of form E1?

Once you submit the final form E2 the amounts of columns 13, 14, 15, 16 are transferred to the corresponding codes of E1 where you will be able to check the correctness of the amounts entered in E2. If you find an error you must first correct the E2 form and then finalize it again.

12. Is completing column 11 (REAL OR IMPOSSIBLE MONTHLY RENT) mandatory?

For the tax years 2020 and 2021, only the total gross amount of income can be completed (columns 13 to 16) from the letting, subletting, free concession and own use of real estate per property and per tenant / user, without the need to complete the column (11) of the monthly rent / sublease or imputed amount corresponding to the own use or the free concession of the real estate.

The above, cover all cases where income is obtained from real estate and there is an obligation to complete the “Detailed statement for real estate rents” (form E2).
It is clarified that the submission of amending declarations is not required for those already submitted.