Tax Returns: 5 SOS for property owners

The tax return submission period requires special attention from property owners, as codes related to housing often hide “traps.” Even if the living standard presumption has been reduced, incorrect handling can lead to unfair over-taxation. 🏡

What should I watch out for in the owner-occupancy declaration?

Owner-occupancy is declared exclusively in Form E1 (Table 5) and not in E2. While filling it out, you have the option to retrieve data from last year’s return or from Form E9. It is critical to correctly characterize the property (e.g., primary residence, secondary residence, or auxiliary space) before clicking “Transfer to Declaration.” If the property does not appear automatically, you must enter it manually with all the necessary details.

How is a change of residence during the year declared?

If you changed your primary residence during 2025, you must declare both properties. Table 5.1a will show your most recent residence, while the objective expenditure for the period you stayed in the previous one will be transferred to codes 707-708. Pay close attention to the system’s informative messages to ensure that owner-occupancy has been correctly recorded for the entire twelve-month period. 💡

What applies in the case of a property sale?

If you sold a property, a change in Form E9 is not enough. In the E1 application, you must locate the specific property in the list and use the deletion field. Only after deletion and selecting “Transfer to Declaration” will your status be updated, so that you are not burdened with the corresponding presumption.

Can I modify incorrect property details?

Yes, if you notice errors in the pre-filled data, you can delete the entry and re-enter it from scratch with the correct information. Note that these changes in E1 are made for tax calculation purposes and do not automatically correct your property status in E9. Finally, remember that even if the power supply has been disconnected, the meter number remains mandatory, as it characterizes the property’s connection to the grid. 💰