Taxpayers still have about 20 days to cover 30% of their income with digital receipts.

Those who do not reach this goal, will be called in 2022, with tax returns, to pay an extra tax equal to 22% of the missing receipts.

For example, if taxpayers with an annual income of 20,000 euros makes digital payments of expenses totaling 5,000 euros this year, which correspond to 25% of their annual income, in 2022, they will be asked to pay an additional tax of 22% on the unpaid 5% of their annual income, i.e. 220 euros (22% X5% X20,000 euros).

The calculation of the real income does not include the amount of the special solidarity levy, the amount of alimony, if paid by digital means of payment and the income resulting from the added presumption difference.

For taxpayers with confiscated accounts, other than the non-confiscated account, the limit of digital receipts is limited to 5,000 euros. If the digital expenses concern income tax payments of natural persons and the property tax ENFIA, personal or professional loan obligations to financial institutions and rents and exceed 60% of the real income, the required percentage of expenses is limited to 20%.

The amount of expenses is declared individually by each spouse or by each party of the cohabitation agreement and, in case of joint income tax return, when the required amount of expenses is covered by either spouse or parties of the civil partnership, any excess amount may be transferred to the other spouse or the other party of the civil partnership to cover the required amount of expenses.

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