According, in particular, to the instruction booklet for completing this year’s tax return issued by the governor of the Independent Public Revenue Authority G. Pitsilis, the added differences in taxable income that arise due to presumptions can be covered by:
A) Incomes that are exempt from tax or taxed in a special way (withholding tax). These incomes are either pre-filled by the AADE in codes 619-620 of table 6 of the basic form E1 of the tax return or filled in by the taxpayers themselves in codes 659-660 of table 6 of the return, if the AADE does not have an electronic information so that he has pre-filled them in codes 619-620 of the same table.
The category of these incomes includes:
1) Wages, pensions and fixed remuneration of disabled persons 80% and above.
2) Compensation due to the termination of an employment relationship of domestic origin.
3) Child allowances paid by OPEKA. Child benefit amounts are not counted against the taxable income of any family member.
4) One-off financial support for pensioners (Article 3 of Law 5045/2023 and Article 123 of Law 5078/2023). These are the benefits given last year to thousands of pensioners as an Easter gift, as well as the benefits given to those pensioners who did not receive an increase due to personal differences.
5) Financial support for underwriting.
6) Electoral compensation.
7) Remunerative scholarships for the provision of research, scientific, administrative, technical and other supporting work for the activities of HEIs and research-technological bodies.
8) Education and vocational training allowance for the unemployed, as well as the job search allowance in the context of counseling activities (article 64, Law 4756/2020).
9) Benefits paid by DYPA (benefit due to termination of the employment relationship or the employee’s absence due to suspension or when the employer makes the employees available, benefit due to the employer’s insolvency, special seasonal aid, benefits covering expenses for social purposes, special maternity protection benefit ).
10) Monthly lifetime honorarium to the Greek hoplites of article 95 of Law 4714/2020 and a special pension for the victims and the families of those who died in the Tempi train accident of February 28, 2023.
11) Dividends from shipping companies.
12) Dividends from shipping brokerage companies of par. 5 of article 43 of Law 4111/2013, as well as the extraordinary fees and percentages (bonus) that these companies distribute to members of the Board of Directors. or to their directors, officers and employees. In the same code are written the extraordinary fees and percentages (bonus) that the companies of article 25 of Law 27/1975, which deal with the management of ships and are established in Greece, distribute to members of the Board of Directors. or to their directors, officers and employees.
13) Income that, based on Double Taxation Agreements (DTAs), is also exempt from income tax.
14) Agricultural subsidies paid by OPEKEPE to individual livestock enterprises.
15) Income of foreign tax residents on which tax is withheld at a lower rate than that provided for in the Tax Code.
17) Tax-exempt income from business activity according to Article 5C of the Tax Code.
18) Tax-exempt income from agricultural business activity according to Article 5C of the Tax Code
19) The unemployment benefit received during tax year 2023.
20) Unreimbursed dividends and unreimbursed capital gain from the sale of shares of ship-owning companies subject to Law 4607/2019.
21) Maintenance of spouse and children, obtained either by court order or by notarial document.
22) Pensions of war invalids or war victims or invalids injured in the performance of their service.
23) Allowances of recognized political refugees.
24) 65% rate of flying compensation paid to Civil Aviation and Civil Aviation Service pilots.
25) 100% rate of hazardous work allowances.
26) Profits from the disposal of produced electricity up to 10 KW.
27) Profits from the sale of products for the production of which an internationally recognized patent was used.
28) Interest on Greek Government bonds or interest-bearing Greek Government bills.
29) Profits from the sale of listed shares with a participation rate of less than 0.5%.
30) Gains on transfer of listed securities (acquisition before 1.1.2009)
31) Tax-free profits from domestic EU/EEA/EEA mutual funds.
32) Dividends of ship-owning companies of second-class ships of Law 27/1975, of ship-owning companies taxed under Article 26a of Law 27/1975 and of companies taxed under Article 26d of Law 27/1975.
33) Dividends of second-class bareboat charter companies and second-class chartering companies.
34) Profits from individual ship-owning companies of second-class ships of Law 27/1975 and ship-owning companies of tugboats and self-propelled dredgers that are taxed under article 57 of Law 4646/2019.
35) Capital gain from the sale of shares of shipowners of second-class ship companies, etc. of Law 27/1975 and ship-owning companies of article 57 of Law 4646/2019.
36) Profits from individual ship-owning companies that are taxed under article 57 of Law 4646/2019.
37) Collection of insurance compensation or financial assistance due to the breaking up of a fishing vessel.
38) Profits of individual bareboat charter and ship leasing businesses.
39) Minimum Guaranteed Income.
40) Profits from the transfer of securities of a tax resident of a country with which there is a TIN and is liable to submit a declaration for another reason.
41) Insurance of group insurance pension contracts of domestic origin.
42) Green and related agricultural subsidies up to 12,000 euros cumulative.
43) Other income agricultural supports.
44) Agricultural early retirement subsidy.
45) Gain on transfer of corporate bonds.
46) Profit arising on the maturity date of bonds, when they are held until maturity.
47) Amounts paid based on the provisions of paragraph 4 of art. 166 of Law 4001/2011, in the context of the installation of the natural gas pipeline.
48) Dividends from listed shares exempt from tax.
49) Fees paid by the World Association of Disabled Artists to tax residents of Greece.
50) Compensation of certified professionals participating in the awarding of e-EFKA pension benefits.
To cover differences between actual and imputed income, taxpayers can again this year claim a number of amounts that do not constitute income. Particularly:
B) Amounts that do not constitute income: These amounts are filled in in codes 781-782 of table 6 of form E1 of the income tax return:
51) The price from the sale of property.
52) The one-off benefit from welfare funds and State insurance organizations and professional funds.
53) The price from the disposal of other assets.
54) Import currency.
55) Loans.
56) Inheritance of sums of money.
57) Received donations or parental benefits of monetary amounts.
58) Winnings from lotteries, PROPO, LOTTO, etc.
59) Monetary compensation received to repair damage or wear and tear caused by the installation of the natural gas pipeline.
60) Compensation for moral damage.
61) Scholarships.
62) Social solidarity benefits of vulnerable households. These are the one-off financial aids of 150 – 200 euros granted in December 2023 to low-income pensioners (with monthly pensions of up to 700 euros), disabled pensioners and other categories of vulnerable groups.
63) Emergency financial support for the long-term unemployed. This is the one-time emergency financial aid of 250 euros granted to any long-term unemployed person who:
a) completed on 11/30/2022 more than 12 and up to 24 consecutive months of registered unemployment in the DYPA unemployment register,
b) was not the beneficiary of any other type of provision, allowance, aid or support from DYPA, with the exception of benefits derived from social policy programs,
c) was not a beneficiary of the Minimum Guaranteed Income, welfare cash benefits granted to disabled persons and child benefit.
64) Sums of money collected by spouses, due to a claim to share in the assets of the marriage.
65) Amount resulting from the auction of houses, in order to cover the presumption of full amortization of the mortgage loan.
66) OPECA welfare benefits in cash.
67) Extra-institutional allowance and any related amount paid to special categories of people with disabilities, regardless of the organization that grants it.
68) Birth allowance.
69) Emergency financial support as special purpose compensation of article 79 of Law 4949/2022, as well as the Easter 2023 holiday allowance of article 92 of Law 5018/2023 for workers in the fur industry, whose employment contracts were suspended.
70) Compensations and other special purpose benefits granted due to the consequences of natural disasters, such as floods, earthquakes and other acts of God.
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