A married taxpayer fell into a very large overtaxation trap hidden by the option of submitting a separate income tax return from each married spouse, with the result that she was called by the competent tax authority to pay an additional tax of 5,081.65 euros!
The taxpayer in question chose to submit the income tax return separately from her husband, without taking into account the rule that in the event of such a choice it is not possible to cover presumptions by invoking income or revenue acquired by the other spouse .
The taxpayer therefore submitted her return for the tax year 2021 separately from her husband. In her separate declaration, however, an additional difference of taxable income of 15,329.21 euros appeared, arising from presumptions of subsistence. In order to cover this difference and not be taxed for it as well, the taxpayer declared in code 787 of the same declaration, as “consumption of capital that was already taxed or exempted from tax”, an amount of 20,000 euros, for which she was asked to submit the relevant supporting documents to the competent DOU. However, as it was established, the taxpayer did not have capital from previous years to consume, while the claimed amount of 20,000 euros related to income from previous years of her husband, who submitted a separate declaration for the same tax year. Thus, during the settlement of the statement in question, the amount of 20,000.00 was not taken into account and subsequently a settlement note was issued by the DOU, with which the taxpayer was charged the additional presumptive amount of taxable income of 15,329.21 euros determined by the presumptions of living and an additional tax of 5,081.65 euros was charged on this amount!
The taxpayer filed an objectionable appeal to the Dispute Resolution Directorate, with which he requested to cancel or otherwise modify the issued settlement statement, but the TEN rejected the appeal and accepted the action of the competent DOU.
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