In this case the taxpayer must, by the end of the deadline for submitting the income tax return for the tax year 2021, provide a payment order or an order for the use of wages or a court decision to dismiss or award rent or a copy of the action for ejectment or award of rents, in order not to tax these incomes in the tax year 2020, otherwise he must declare them as received in the following year’s income tax return, without interest and penalties.
According to the Explanatory Report, with the proposed provisions, a special regulation is provided for the tax year 2020, for the non-inclusion in the total income of uncollected leases, to facilitate of taxpayers due to the special conditions prevailing due to the spread of the COVID-19 pandemic. The proposed provisions are considered necessary due to the more special measures that are observed for the safe operation of the courts, the restrictions that apply by law to the movement of citizens and the possible impossibility of presenting the court decisions and bringing a lawsuit provided for in the first paragraph of par. 4 of article 39 of the CFE.
THE PROVISION THAT WAS VOTED IS AS FOLLOWS:
Article 32
Arrangements for uncollected income from the rental of real estate, tax year 2020 – Addition of par. 66 to article 72 of Law 4172/2013
In the article 72 of Law 4172/2013 (A’ 167), paragraph 66 is added as follows:
“66. Especially for the tax year 2020, in addition to those defined in paragraph 4 of article 39, the income from the rental of real estate, which has not been collected by the beneficiary, is not included in his total income and in the event that by the end of the submission deadline of the personal income tax returnhas been notified to the lesseeout-of-court termination of the lease, due to non-payment of rent orout-of-court harassment for the payment of due rent.
If any out-of-court judgment of the first paragraph has been notified, the taxpayer must, by the end of the deadline for submitting the income tax return for the tax year 2021, provide a payment order or an order for the performance of the use of wages or a court decision dismissal or award of leases or a copy of the action for dismissal or award of leases, in order not to tax these incomes in the tax year 2020. In the event that the provisions set out in the second paragraph are presented, the incomes in question are taxed in the year and according to the amount that was demonstrably received, in derogation of article 8. In the event that the information specified in the previous paragraph is not provided within the prescribed period, the taxpayer must declare these rents by submitting an amending income tax return for the tax year 2020, which is submitted without interest and fines until the end of the deadline for submitting an income tax return for fiscal year 2021.
By decision of the Governor of the Independent Public Revenue Authority, every necessary detail for the implementation of this may be defined.”
