The online platform has been opened through which couples who wish to make a separate tax return for their 2022 incomes should do so by February 28.
It is pointed out by the AADE service, married taxpayers can notify their choice to submit a separate income tax return for spouses for the tax year 2022 until February 28, 2023. After this deadline, it is not possible to revoke the choice to submit a separate return.
The declaration of the taxpayer for a separate tax return also hides pitfalls.
First pitfall, that they cannot cover each other's presumption by invoking income from earlier years. Second pitfall, no "surplus" receipts are transferred from one liable person to another, with the risk that one of them will incur an additional 22% tax.
In particular, couples who ultimately opt for separate tax returns should not ignore the risks of presumptions, the problem with e-expenses and the tax burden of children. Particularly:
Evidence: In the separate statements of F.E. of spouses, the concept of family income does not exist to cover the individual presumptions of each of the spouses, as the presumptions of living and acquisition are borne by each spouse individually.
Also, it is not possible to cover presumptions with the consumption of capital, from the other spouse's income. That is, the B spouse, who does not cover the assumed expenses, cannot claim the income of the previous finances they had as a "tax couple". In this case, the spouse will have to cover the presumptions himself or he will pay additional tax.
Receipts for family expenses: For couples filing joint tax returns, e-shopping receipts count as a total and if one spouse has a surplus, the amount is transferred to the other spouse if they have a deficit, thus avoiding the 22% penalty on the difference in receipts missing.
However, as the AADE clarifies, in the separate tax returns there is NO possibility of transferring the remaining amount of receipts from one spouse to the other.
Children: With regard to children from a common marriage as well as recognized children, they are declared as dependent members by both spouses.
However, in the event that the minor child has income, this is added to the income of the parent who has the highest income and is declared only by this parent.
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Source: https://www.dikaiologitika.gr/