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The electronic portal for the presentation of corrective returns ENFIA 2020 is expected to open in the next few days so that taxpayers have the opportunity to correct errors and omissions in their real estate data, which they now find have risen to their account. tax.
One of the most common errors found in E9 refers to the real rights that real estate taxpayers have, that is, usufruct, small property, total property.
There are cases of taxpayers who have the fine property or usufruct on real estate and have been unfairly accused of additional ENFIA, because in E9 they did not declare small ownership or usufruct but total ownership, entering code 1 instead of codes 2 or 3 in the corresponding columns of E9 or not entering a code in the specific columns.
In any case, during the liquidation of ENFIA, the deduction on the taxable value of the property has not been calculated, which is foreseen in the case of small property or usufruct, depending on the age of the usufructuary, since it has automatically been considered that the property belongs to declarant. full ownership.
This error can be detected by a simple verification in the code that is given in column 15 or in column 19 of table 1 of E9, if it is a building or plot within a plan or in column 18 of table 2 of E9, if it is a terrain. To correct the error, an E9 amendment-correction statement must be filed and the property details must be re-declared, correctly completing the column relating to property rights.
Co-ownership
In case of no indication of the percentage of co-ownership or incorrect indication of the percentage of co-ownership, AADE’s computer system calculates ENFIA considering that the percentage of co-ownership is 100%, that is, that all the property belongs to the taxpayer, for which it charges the entire taxpayer. property.
In this case, to eliminate this over-indebtedness, an E9 rectifying declaration must be presented in which the property for which the error has been made must be declared again with the correct percentage of joint ownership in the respective column is a building, in the column 19 of table 1 if it is a parcel within a plan or in column 20 of table 2 if it is a parcel of land outside a city or settlement plan).
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