Скачать или смотреть ENFIA Tax Audits: What You Need to Know About Property Transfers in 2024

The tax administration is conducting extensive audits on property transfers. Learn about the ENFIA certificate requirement and how it affects property owners and notaries. This video will cover the recent tax audits, the process of obtaining the ENFIA certificate, and the potential consequences of non-compliance. Stay informed and ensure a smooth property transfer process.
In 2024, the tax authorities are focusing on ensuring that all property transfers are accompanied by the necessary ENFIA certificate. This certificate is crucial as it proves the settlement of tax obligations for the previous five years. The audits are being conducted remotely, utilizing a sophisticated risk analysis system. With over 211,000 property transfer tax returns and 111,700 inheritance tax returns submitted, the tax office is working diligently to verify compliance.
Notaries play a vital role in this process, as they must attach the ENFIA certificate to every transfer act. This certificate confirms the property's inclusion in the ENFIA declarations and the taxpayer's payment or legal exemption. Even in cases of inheritance, the certificate is mandatory. Join us as we delve into the details of these audits and provide valuable insights for property owners and professionals.