The real estate of more than 7 million taxpayers is being targeted by AADE and its new digital weapons as part of the war against tax evasion. In particular, owners are inserting a double and suffocating control cable from September, since as Nautemporiki has already written since June, a new electronic database of owners and tenants is being launched which will simultaneously link the E9 declarations archive to the Land Registry.
The new Registry
This creates the “Register of Property Ownership and Management”, a new database that will also be interconnected with the Land Registry. In this Registry, as mentioned in the RES-MPE report, all property data will be recorded, such as: surface area, location, floor, electrified, unfinished, empty, and co-ownership value.
But also additional information, such as whether they are leased or given away free of charge, the rental values and tenant data. Considering that the interface with the Land Registry will allow AADE to carry out rapid cross-checks of undeclared properties, false data or undeclared rents.
The new file will include all the elements of the “electronic portfolio”, which was created with the E9 declarations of individuals and legal entities, as well as the E2 declarations for real estate leases. The specific data will be transferred automatically, without any intervention by taxpayers.
Comparisons and crossovers
This digital data, according to APE – MPE, will give the Tax Administration the possibility of comparisons with the data from tax declarations, with the aim of identifying owners who have hidden properties or declared a smaller area in order to avoid ENFIA, income taxes, presumptions, municipal fees, TAP, etc., or to avoid penalties for possible arbitrary constructions.
In parallel, the Registry will be automatically updated whenever the property owner submits a rental information statement that is accepted by the tenant, and will also be automatically updated whenever the owner declares the termination of the rental agreement of a property. This way, AADE will have a complete and accurate picture of who collects and how much of the rent from the houses.
Furthermore, according to AADE officials, by linking the Register to the electronic file of personal and corporate income tax returns, it will be possible for the income obtained by owners from the operation of their properties to be pre-complemented by the Independent Authority in forms E1 and E2 of their tax returns, and tenants’ expenses for rent payments must be pre-filled in form E1.
Link to the land registry
At the same time, the Electronic Registry data will be interconnected with the Land Registry. The data that will be extracted from the entries made in the Land Registry throughout the territory will allow AADE to compare them with E9 and also with E1.
As a result, it is verified whether taxpayers have declared the properties they own and whether their characteristics, such as surface area, typology, use, location, year of issue of the building permit, etc., correspond to those registered in the cadastral services.
Something that will allow express cross-checks by audit authorities to identify taxpayers who submit fictitious E9 declarations to obtain tax exemptions, or to pay less tax than the real value of properties, or to illegally collect social security benefits.