“Time is running out” for taxpayers who had changes in their real estate property during 2025, as they have until January 31, 2026 to update their E9 status before the new ENFIA bill is issued.
What changes in real estate in 2025: What you need to declare on E9, mistakes that “inflate” the tax
According to the current framework, a new E9 declaration must be submitted by those who during this year bought, sold, or acquired through parental donation, gift, or inheritance any real estate, as well as those who have identified errors or omissions in their real estate data and want to correct them, thus “deflating” the ENFIA clearance statement, which will be sent in March 2026 to 7.5 million property owners.
Taxpayers who had changes in their property status and submitted the relevant declarations (real estate transfer tax, gift or parental donation tax) through the myProperty platform are exempt from the E9 submission requirement, as these were automatically completed and submitted by the AADE.
Specifically, E9 must be submitted by January 31, 2026 by:
- Those who sold or transferred through gift or parental donation one or more properties.
- Those who acquired through purchase, gift, or parental donation real rights in properties.
- Those who inherited properties during 2025.
- Those who had during 2025 any other change in their real estate property such as conversion of semi-outdoor spaces to main use spaces, legalization of unauthorized construction not previously declared, completion of unfinished construction, demolition of buildings, addition of new floor to existing building, etc.
Additionally, amended E9 declarations must be submitted by taxpayers who discover errors, gaps and omissions in E9 codes that often “inflate” the ENFIA bill, such as floor, age, real rights, co-ownership percentages, vacant properties and buildings on agricultural plots. They can correct these by submitting an amended declaration.
After logging into the Property Registry platform:
- Select the year for which you want to submit E9
- Choose to create an E9 declaration to make necessary modifications to your property status
- You can add/modify/delete property from tables 1 (buildings and plots) and 2 (land).
- If you add property, complete all mandatory fields regarding the descriptive elements of the property (square meters, type of real right, co-ownership percentage, etc.)
- Perform geographic location of the property.
- If you modify property, change only the descriptive elements that require modification.
- Complete the electricity supply number.
- For property addition/modification/deletion, complete fields regarding contract details (contract number and date, notary VAT number), will details if applicable, etc.
- Any action you take is temporarily saved.
- Check how your property status has been configured and select final submission of the E9 declaration.
