Rental property owners who are exempt from issuing an electronic rent receipt must submit a Form 44 return to the tax authorities for IRS purposes by the end of the month, the Tax Agency (AT) said, which stressed that “communication with identification of income must be received during January.” On the financial portal. You can view the published video here.
Model Declaration 44 is intended to inform all amounts received from tenants for payment of rent in respect of:
– Assigning the use of the building or part of it other than leasing.
– Renting machinery and real estate installed in the rented property.
You can fulfill this obligation:
– Lessors and sub-lessors (landlords),
– The spouses concerned, when the marriage system is general partnership or vested partnership,
– Heirs of an undivided inheritance who have paper receipts issued, as they are included in the exemption from issuing electronic income receipts.
IRS taxpayers with property income who, cumulatively:
– You do not have or are obligated to have an e-mail box;
– did not receive IRS F income in the previous year in excess of EUR 838.44, or did not receive any income in this category in that year, and expect that in the relevant year they will not receive income in excess of this amount;
-IRS F income earners who were age 65 or older on December 31 of the previous year;
– Rents related to contracts covered by the rural rental system.