Tax clearance even for state debtors
The Finance Ministry is offering the possibility of issuing temporary tax clearance even to taxpayers with debts to the state, as long as they are not overdue or are settled or suspended.
The tax clearance cannot exceed one month, even if it is issued for the collection of money or the transfer of property, and the tax office must set a retention period.
Especially for the transfer of real estate, the clearance is issued with a withholding amount of 70% of the price, as long as this does not fall short of the “objective value” (a property’s taxable rate) and up to the amount of the overdue settled debts.
If there are overdue suspended debts of more than 50,000 euros, a withholding of 50% of the price is set, as long as this does not fall short of the objective value and up to the amount of the total suspended debts.
Fines for the late submission of declarations on a short-term residence are also waived if the resulting income has been declared.
