Until March 2, spouses can choose to file separate tax returns: clarifications ΑΑΔΕ

Taxpayers in Greecewho want to file a so-called “tax scam” must until March 2 declare your choice separate filing of tax returns for 2026. Reminds me of this Independent State Revenue Administration (ΑΑΔΕ).

A separate return may be filed if at least one of the spouses expresses such a desire. In this case the choice is mandatory for the second spouse as well.

Taxpayers who already filed separate returns in the previous tax year and continue to be married no re-application requiredunless they want to change this choice. In case of reversal of the decision and subsequent return to separate filing, ΑΑΔΕ must be notified again.

What is important to consider before a “tax scam”

• For separate declarations there is no concept of family income. Each spouse is responsible for their presumptions of imputed income (housing, cars, etc.) independently.
• The income of the second spouse cannot be used for covering tax presumptions of income or for capital analysis.
• Transfer of checks between spouses is not allowed. Any shortfall in your electronic spending limit is subject to additional tax. 22%.
• Receipt social and benefits does not depend on the choice of a separate declaration.
• Each spouse separately indicates ownership share or renting a primary residence.
• Children from a common marriage are indicated as dependents on both spouses.
• Income of a minor child not subject to independent taxation added to the income of the higher income parent.
• Debts of one spouse do not interfere obtaining a tax certificate for others.
• Separate declaration not requiredif the spouses have different tax residences.

Explanations of ΑΑΔΕ: questions and answers

How to declare the choice of a separate declaration?
Via an electronic application on the website www.aade.gr: Ψηφιακές Υπηρεσίες → Φορολογικές Υπηρεσίες → Εισόδημα → Γνωστοποίηση Χωριστής Δήλωσης. The application can be submitted by the taxpayer himself or by an authorized accountant.

What happens if neither spouse submits an application?
In this case, a return for tax year 2025 will be filed together.

Is there a tax offset between spouses?
No. Even with a joint declaration tax is calculated separately for each spouse.

Does choosing to file a split impact your benefits?
No, benefits do not depend on the form of declaration.

Notice deadline — February 28 each year the return is filed. This year the deadline has been extended until March 2.

After this date, cancel or change your selection impossible.

Either spouse has the right to give notice. To submit separate returns both spouses must have personal tax access codes.

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