Amounts exempt from tax or taxed in a special way

(Beta version)

You must declare all your income, regardless of whether it is not taxed or it is taxed in a special way, in table 6. “Additional income information” ,such as:

  • Sale of assets such as property, cars etc.
  • loans
  • donations
  • retirement lump sums
  • unemployment allowance
  • child allowance
  • social dividend etc.

Do not forget:

To fill-in the tax withheld as the case might be.

Pay attention:

In cases where there is a pop-up window with further clarifications on the source of acquisition of the relevant income (such as in case 19, sums of money obtained from disposal of assets, loans, donations etc.)


On the same table, you must also declare the rent your paid for your family’s residence, as well as whether you are a guest or live in a free residence.

  • You must fill-in the owner’s details, as well as the rent you paid in section 13 of table 6. “Additional amounts of income and other information”.
  • If you are a guest or live in a free residence, you must fill-in the details of the owner and the hospitality indication.
     

You should know that:

  • Hospitality should be declared by the taxpayer who provides it, as well as by the taxpayer hosted.
  • o If you are married and you have filed a request for separate tax return, pay attention if you do not have any right in rem to your main residence, whether it is privately owned, leased or granted for free, you must fill-in your spouse’s VAT No., as well as the relevant code related to hosting by selecting “cohabitation with spouse” indicator added during the online submission.

If you paid the rent for your children’s residence during their studies:

  • Enter the details of the owner, as well as the rent you paid in section 14 of table 6 “Additional amounts of income and other information”.