Those taxpayers who received in 2021 rents from renting houses, offices, shops, those who gave a privately owned house for free to their children, parents or third parties and those who have vacant properties are required to submit the E2 form.

At the same time, the income from short-term leases of Airbnb type real estate should be declared in the form E2, while in specific codes of the form the taxpayers should declare the rents that they did not collect in case they do not want to be taxed for them.

It is worth noting that the income from real estate rentals is exempted this year from the special solidarity contribution. Income from real estate is taxed at rates from 15% to 45.

Specifically, rental income is taxed as follows:

– 15% on the first 12,000 euros of net income

– 35% in the next 23,000 euros, ie in the part of net income from 12,001 to 35,000 euros

– 45% on the part of the net income over 35,000 euros

The way this year’s E2 form will be completed

  1. The constructed real estate is registered in the form E2, of every obligor, regardless of whether he obtains income from it, while the non-constructed real estate is registered only if he brings real or imputed income. In case the property is empty for the whole year or for a specific period, it is included in the form with the indication EMPTY and the period for which it was empty is filled in.
  2. In column 4, the category of the declared property is selected according to the following categorization of the properties, which is valid for the completion of the form E9: Residence, Detached house, Commercial Property, Plot, Warehouse, Parking space, DX Car Station, Industrial Building , Hotel, Hospital, School, Sports Facility, Other Building (Theater, Cinema, Museum, etc.), Plot, Other Use.
  3. Columns 13, 14 and 15 are filled in with the gross income of the real estate corresponding to the obligor by category, as it appears in the titles of the columns. In these columns are filled in the uncollected income from rental real estate that were declared in the tax years 2015-2020 in codes 125-126 and were collected in the year 2021.
  4. Column 16 shall be completed with the amounts of uncollected income from the lease of real estate, if by the deadline for the submission of the annual income tax return a payment order has been issued against the lessee or a rent payment order or a dismissal court decision or a dismissal court decision against the lessee lawsuit for expulsion or award of rents accompanied by the proof of service, and have been submitted to the Tax Office. clear photocopies of these prior to the submission of the declaration.
  5. In column 17 fill in the type of lease and the use of the property. This column is filled in, per category of property use, and when compensation is received for non-contractual use of the property.

How to declare income from short-term leases

By selecting the code 60 of this column, all the incomes obtained from the short-term rental of real estate through digital platforms (Airbnb, Booking, etc.) will be declared collectively per property, while by selecting the code 61 of this column, all the incomes will be declared collectively per property. Acquired from the short-term subletting of real estate through digital platforms (Airbnb, Booking, etc.) during the tax year 2021.

Code 63: “Lease of a house subletted for short-term lease through a digital platform” states the gross income obtained by the lessor from the lease of a house leased short-term in the context of the economy of the shareholder through digital sharing. This income is transferred from the service to codes 105-106 of form E1.

In column 19, fill in the number of the real estate lease information statement.

For the tax year 2021, only the total gross amount of income from renting, subletting, free concession and own use of real estate per property and per tenant / user can be completed, without the need to fill in column (11) of the monthly rent / sublease or imputed amount corresponding to the own use or the free concession of the real estate.

Source: Capital.gr