Living presumption reduces the number of citizens entitled a discount on ENFIA

Hundreds of thousands of taxpayers will pay the full tax amount, while they are entitled to a 50% or 100% discount

Despite the corrections on ENFIA, many citizens might not receive the ENFIA discount or exemption they are entitled to due to living presumptions. According to the law, the annual income of those who are entitled to a discount or exception should not exceed a specific amount.

The Ministry of Finance will submit the new ENFIA amendment to the Parliament on Thursday, which provides a discount for houses which are not rent or do not have electricity depending on some preconditions. However, many taxpayers who are entitled to a 50% or 100% discount, will pay the full amount because either they are married or they own a small property.

The law on ENFIA provides that if taxpayers are unable to pay the new tax, they will get a 50% discount on the total amount assessed for the taxpayer, the spouse and the dependant family members, if the following conditions are met:

1. The total taxable income of the family for 2013 does not exceed 9,000 euros plus 1,000 euros for the spouse and any dependant family member.

2. The total area of the buildings owned by the taxpayer does not exceed 150 square meters.