Guidelines for the correct completion and submission of this year’s tax returns are provided by the Independent Authority for Public Revenue (AADE) through a comprehensive guide focusing on critical fields for taxpayers, including property declaration, management of pre-filled data, reporting of tips and retroactive income, hosting or free accommodation provision, protected children, disputing minimum net income, and tax payment discounts.
AADE guidelines for tax returns
1. How do I complete owner-occupied housing in table 5.1?
By selecting the address field for residences, a sub-table opens providing the option to display either last year’s property declaration view or the E9 form view.
You declare any properties you owner-occupy, characterize them accordingly (main – 1st secondary – 2nd secondary – other – independent auxiliary spaces), register them, and finally select “Transfer to Declaration.” For auxiliary spaces not located in the same building as the main or secondary residences, their area and address are completed in the corresponding fields of the main or secondary residences. Additionally, to declare the use of independent auxiliary spaces without main or secondary residence data, the area is completed in the auxiliary spaces field and “independent auxiliary spaces” is selected for use.
If the properties you want to declare do not appear, you will select “add new property” and enter all property details.
2. I changed my main residence during 2025, how do I declare this?
You will select the main residence address field to enter the details of the other residence, characterize it, register it, and select “Transfer to Declaration.” Finally, you will select the last main residence and again “Transfer to Declaration.” The details of the last main residence will appear in table 5.1a, while the objective expense amount of the other main residence will be transferred to code 707 for the taxpayer and 708 for the spouse. Pay attention to messages displayed when entering property details.
3. How can I modify a property’s details?
If you disagree with the property details as displayed, you must delete them and enter them as new properties with the correct details. These changes relate exclusively to completing the E1 declaration and do not affect your property profile.
4. How do I complete the owner-occupation table when I have a rented secondary residence?
In table 5.1, by selecting the secondary residence address field, you will enter the residence details, characterize it, and select “Transfer to Declaration.”
ATTENTION: you must select “rented” in code 207 or 209.
5. How do I complete table 6.9 (main residence rent) when there are more than three landlords?
In the sub-table of code 801, you complete the landlords’ tax numbers and the annual rent amount corresponding to each. If there are more than three landlords, the first two rows are completed with the two landlords with the largest ownership percentages and annual rent amounts, and in the next row in code 815, the amount paid during 2025 in total to the remaining landlords, without displaying their names and tax numbers.
6. How do I complete my declaration when I am hosted?
In case of hosting, complete in the sub-table of code 801 the tax number of the person hosting you, the area in square meters, the electricity supply number of the residence, and the hosting months.
If the person hosting you has already submitted a tax return and has not declared the hosting, a corrective declaration must be submitted first to include you among the hosted persons.
7. How do I complete in my declaration that I host individuals liable for declaration?
In code 007-008, a sub-table opens where you complete the tax number of the person you host, the area in square meters, the electricity supply number of the residence, and the months you hosted them.
8. How is free accommodation provision up to 200 sq.m. from parent to child and vice versa declared?
The provider declares it only in E2 as free provision.
The occupant declares it in table 5.1a by selecting code 203 (free provided accommodation) and must complete the provider’s tax number. Generally, the exempt imputed income concerns free provision of one main residence up to 200 sq.m. from parents to children and vice versa, to ascendants (grandparents, etc.) and descendants (children, grandchildren, etc.) by blood and by marriage.
9. Is completing the Rental Declaration Number mandatory for housing I rent (main residence, secondary, for studying children)?
In table 6, in the table columns for cases 9, 10, and 11, titled “Rental Declaration Number,” the number of the Real Estate Rental Information Elements Declaration for the corresponding rental contract is completed, if it exists.
10. I disagree with the pre-filled data in the income and withholding tax codes. What should I do?
Pre-filling was done based on our Service’s records resulting from processing electronically submitted salary, pension, or fee certificates from employers and organizations, based on regulations A.1101/2019, A.1099/2019, and A.1195/2025, as applicable.
Contact the employer or organization, and in case of incorrect submission, the employer or organization must electronically resubmit the file with the correct certificate details. If the employer resubmits a certificate file, the new data will be pre-filled.
11. I have received income based on a court decision relating to previous years and interest. How do I declare them?
Previous years’ income will be declared with a corrective declaration to the competent service for the years they concern. Interest will be declared in the year received in the corresponding codes of table 4D1.
12. I have received pension retroactive payments. How do I declare them?
From tax year 2015 onwards, retroactive declarations are submitted electronically by selecting the corresponding declaration submission year, e.g., for tax year 2017, you would select 2018 as the declaration submission year. Then select Corrective Declaration and Retroactive E1 Declaration. After the codes appear filled with the new amounts, submit the declaration definitively (on time until 31/12/2026). Previous years’ retroactive payments will be declared with a corrective declaration to the competent service for the years they concern.
13. I am an employee and received amounts as tips during 2025. How do I declare them?
In the income tax declaration for tax year 2025, tips received by employees during 2025 up to 300 euros monthly are declared, regardless of whether received through the business or directly. These amounts, up to 300 euros monthly, are pre-filled, if electronic information exists, in codes 691-692 of Table 6 of form E1. Otherwise, they are entered in codes 689-690 of the same Table. Tips exceeding three hundred (300) euros monthly continue to constitute additional remuneration for the employee, taxed under paragraph 1 of article 15 of the Tax Code.
14. My child turned 18 and is a dependent member in my declaration. Must they obtain their own tax number?
Adult children must have a personal tax number to include them as dependent members in your declaration.
15. My dependent child had income from salaries-pensions during 2025. Must they submit a declaration?
Dependent children in Table 8.1, if they acquired income from salaries-pensions, regardless of amount, must submit a declaration, and their declaration submission must chronologically precede the liable parent’s declaration.
16. How can the minimum net income amount be disputed for cases not falling under objective dispute reasons?
The taxpayer can dispute the minimum net income amount for objective reasons, provided one or more conditions specified in paragraph 3 of article 28A of the Tax Code and decision A.1055/2024 of the AADE Administrator apply. For cases not falling under the above objective reasons, the taxpayer can request, according to paragraph 4 of article 28A of the Tax Code, an audit under article 27 of the Tax Procedure Code to prove the accuracy of their declaration for income less than the imputed amount by completing codes 443-444 in a timely declaration.
17. What discount percentage am I entitled to if I pay my tax in full by July 31st?
From tax year 2024 onwards, the discount percentage you are entitled to if you pay the tax amount in full by July 31st (last working day of July) is scaled according to when you submitted your income tax declaration. Specifically, when tax owed based on a timely declaration is paid by the first installment payment deadline, a 4% discount is provided on the total tax amount and other confirmed obligations if the declaration is submitted by April 30th, 3% if submitted by June 15th, and 2% if submitted by July 15th.
