The digital platform of the Independent Authority for Public Revenue remains available until March 2, 2026 for taxpayers who wish to proceed with tax separation from their spouse. The option concerns the filing of separate tax returns for 2025 income, offering greater flexibility to married couples. The decision of one spouse to proceed with a separate return automatically binds the other, making the choice final for that specific tax year. The tax authority published detailed informational material with 18 questions and solutions for complete citizen guidance.
Read: “Tax divorce” at AADE until March 2: Who needs to apply now – Complete guide with 18 Q&As
Notification procedure for separate tax returns
The declaration of intent for separate tax treatment is carried out exclusively through a special digital application on the official website www.aade.gr. Interested parties follow the path: Digital Services, Tax Services, Income, Separate Return Notification. Access can be made either personally with the taxpayer’s individual codes or through an authorized accountant or tax advisor who has the necessary credentials.
Consequences of not notifying choice
If neither spouse notifies by the deadline of February 28, 2026, the couple will be required to file a joint tax return for the 2025 tax year. It’s worth noting that in cases of joint returns, tax assessment is now made separately for each spouse, without the possibility of offsetting debit and credit balances between them. This change ensures greater transparency in the tax treatment of each person separately.
Benefits and tax residence in separate returns
The decision for separate tax returns does not affect the granting of social benefits to which taxpayers are entitled. Additionally, spouses who maintain different tax residences are not required to notify, as separate tax treatment is already provided in their joint returns. This simplifies the process for couples who live in different cities or countries due to professional obligations.
Principal residence declaration and dependent members
In table 5 of form E1, the principal residence is recorded with the corresponding codes. Each spouse records the percentage of ownership in owned residence, the percentage as tenant in rented residence, or the percentage of free concession. When one spouse holds no percentage of co-ownership or use, they complete table 6 with the indication “cohabitation with spouse.” Children from joint marriage and recognized children are recorded as dependent members in both separate tax returns of the parents. The income of a minor child that is not taxed independently is added to the income of the parent with the highest income and is declared exclusively by them.
Living standards presumptions and expense receipts
In separate tax returns of spouses, the concept of total family income for covering presumptions is abolished. Each spouse is individually burdened with the living standards and acquisition presumptions that concern them. For covering presumptions through capital consumption, invoking income from the other spouse’s return is not permitted. Also, there is no possibility of transferring remaining amounts of expense receipts from one spouse to the other, making each return completely independent.
Deadlines and possibility of revocation
The deadline for notifying the choice of separate tax returns is set on February 28 of each filing year. Revocation of the decision is possible until the same date. Either of the two spouses or both together can proceed with the notification. Taxpayers who chose separate returns the previous year do not need to repeat the process, unless they wish to revoke their choice. In case of revocation and future desire for separate filing again, a new notification from at least one spouse is required within the prescribed deadline.
Special cases and civil union agreements
For couples planning to marry within the filing year, joint return is mandatory from the tax year of marriage onwards, according to provisions in effect from 2024. Notification for separate tax returns will be available from the following tax year. Parties to civil union agreements do not need to notify their choice, as they legally retain the ability to choose between joint or separate returns without additional formalities.
Essential requirements for filing
Both spouses must have personal access codes to the AADE system to proceed with filing separate tax returns. In case one of the two has not yet obtained codes, they must immediately proceed with their issuance in order to complete their individual return filing process on time.
