Mandatory electronics through the my Property platform of AADE are the real estate transfers from 29/06, as buyers and sellers will not have to go to the tax office. By the end of the year, it will be applied to the other capital tax returns, i.e. donations, parental benefits and inheritances.
According to AADE, the process facilitates the traders, as the process will be completed in 9 steps in the notary’s office. However, the Tax Office, within 60 days can request additional supporting documents, which traders are required to submit within five days.
In addition, the handwritten completion of real estate transfer tax returns and the accompanying sheets for calculating the taxable value of real estate that today due to the pandemic were sent, via email, or by post to the competent tax office is abolished.
According to AADE, the purchase and sale of a property can be completed in 9 steps:
- The notary draws up the statement on behalf of the buyer and seller
- The statement is sent to the buyer and seller box at myTaxisnet
- The buyer and the seller accept the statement
- The return is submitted automatically and the tax is confirmed
- The notary is automatically informed of the submission of the declaration
- The buyer pays the tax digitally (by card or web banking)
- Taxis is informed of the payment of the tax
- Proof of payment is posted on myProperty for notary and buyer
- The notary posts the contract to myProperty
In short, in order to make a transfer, the notary will request:
- Copy of contract
- Transfer certificate
- Property plan
- Tax clearance
- Insurance awareness
- Energy status certificate
- Structural design
- Electronic property ID
- Permit or legalization of real estate and the fine up has to be paid to 30%
- Issuance of certificates of non-debt of the Reimbursement Fees Department and changes of real estate (differences of sq.m., separations, mergers, first electrification, etc.), as well as declarations of any non-electrified real estate.
The electronic process will start and be completed in the office of the notary, who will prepare the relevant declaration, which means that any taxpayer who buys a property will not need to visit the competent Tax Office to submit the required documents, as the declaration transfer tax will be prepared and submitted electronically, in the TAXISnet system, by the notary, while the cross-checking, checking and verification of the declared data will be done automatically by the system.