On the collection of expenses through electronic means of payment are counted all transaction, payment through payment accounts (credit transfer, direct debits, standing orders, bank or electronic checks), and carried out through e-banking (e-banking, mobile banking, phone banking),e-wallet, PayPal, etc. as well as the payment of cash to Payment Services Providers of n.4537/2018 (at the counter or at easy-pay machines), in Greece, in the European Union and EEA countries (Iceland, Liechtenstein and Norway), are eligible for tax deduction purposes, at minimum amount levels, according to the following scale:
Taxable Income
(in Euros)
|
Minimum expenditure rate regarding payment by card or other electronic means
|
EXAMPLES
|
Taxable Income
(in Euros)
|
Minimum amount of required receipts
|
1€ and over
|
30% and up to 20.000€ (maximum amount)
|
8.000€
|
2.400€
|
|
The amount of special solidarity levy of Article 43 A of Law 4172/2013, as it results upon the issue of the act of administrative tax allocation of the respective tax year, and the amount of maintenance paid by the taxpayer to their divorced spouse or to a party of a partnership agreement and/or to a dependent child thereof, if paid by means of electronic payment, are not included in the calculation of real income. In addition, the income resulting from the added balance of presumptions of par. 1 of Article 34 of Law 4172/2013 does not fall within the meaning of real income.
For the taxpayer whose one or more accounts are seized, except for the account exempt from seizure of Law 4254/2014 (A’ 85), at any time until the 31st of December of the respective tax year, the limit of expenditure that has to be paid by using means of electronic payment within the tax year is limited to five thousand (5,000) Euros.
Furthermore, in the case where the expenditure, which has been made within the respective tax year and concerns payments of income tax of natural persons and Unified Property Ownership Tax (ENFIA), regardless of the time of affirmation thereof, personal or professional loan obligations to financial institutions (in Greece or abroad) and rents, exceeds sixty percent (60%) of the real income, as it is determined by this article, then the required amount of expenditure is limited to twenty percent (20%), under the condition that the above expenditure has been paid by means of electronic payment.
Rental expenses include the amount paid for rent as regards the taxpayer's primary and/or secondary residence, any business premises, as well as the amount paid as rent for the residence of any dependent children studying in another city.
How is the amount of family expenses shared between spouses or civil union parties?
The amount of expenditure is declared individually by each spouse or by each civil union party. If the required amount of expenditure is covered by any one of them, any excess amount may be transferred, following clearance, to the other spouse or civil union party to cover the required minimum amount of expenditure.
As regards joint tax returns, when one of the spouses or parties of a cohabitation agreement falls under a category for which they make payments by electronic means, even though this is not required, then, when tax is calculated, the declared amount of their expenses may be transferred to the other spouse or to the other party of the cohabitation agreement in order to cover the minimum required amount of expenses.
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