AADE: The platform for disputing imputed income is in operation
The platform of AADE has been in operation since May 21, 2024, through which taxpayers can dispute the calculation of the presumptive tax of income.
As the Independent Public Revenue Authority states in its announcement since the start of the submission of tax returns and until the morning of Tuesday, May 21, 65 citizens had expressed an interest in contesting the tax that has been assessed to them.
Conditions for disputing presumptive income
In particular presumed income can be disputed for objective reasons, if one of the conditions below is met:
- military service
- imprisonment
- hospitalization in a hospital or clinic
- inability to exercise activity due to pregnancy or during the 12 months after giving birth or adopting or fostering a child
- extensive natural disasters that made it impossible, in whole or in part, to exercise their professional or business activity
- revocation of their sole proprietorship or professional license
- prohibition of the operation of the store or other place of exercising their professional or business activity in application of a decision of a public authority for reasons of protection of public health or another reason dictated by the public interest
- other reasons of force majeure that prevent the exercise of business activity for a certain period of time
The taxpayer provides the necessary supporting documents to prove his claims to the Tax Administration. The Tax Administration checks the truth of the claims and the accuracy of the evidence of the debtor and is obliged to reduce the minimum annual income accordingly.
Automated statements
A.1080/2024 was issued, defining the details of the automated tax return submission process, which will be carried out for 1.3 million taxpayers on 2 July.
From Tuesday, May 21, the sending of e-mails and notifications to myAADEapp, which inform these 1.3 million taxpayers, began.
From the first week of June, citizens will also be able to download via myAADEapp:
- the settlement statement
- the statement, as well
- the pre-clearance information file (for the 1.3 million citizens)