The applicable provisions provide for a tax rate:

• 15% on the first 12,000 euros of net income
• 35% on the next 23,000 euros, i.e. on the part of the net income from 12,001 to 35,000 euros
• 45% over 35,000 euro part of the net income i.e. on the part of the net income from 35,001 upwards

The following applies to the submission of the E2 form:

• Form E2 registers the built real estate of each debtor, regardless of whether he obtains income from it, while the unbuilt real estate is registered only if it yields real or presumed income.
• In the event that the property is vacant for the whole year or for a specific period, it is included in the form with the indication VACANT and the period for which it was vacant is also filled in.
• In column 4, the category of the declared property is selected according to the following categorization of properties, which is valid for completing the E9 form: Residence, Detached House, Commercial Premises, Land, Warehouse, Parking Space, Bus Station, Industrial Building, Hotel , Hospital, School, Sports Facility, Other Building (Theatre, Cinema, Museum, etc.), Plot, Other Use.
• Columns 13, 14 and 15 are filled in with the gross real estate income attributable to the debtor by category, as shown in the column headings. In these columns, the uncollected income from the rental of real estate that was declared in the tax years 2015-2020 in codes 125-126 and collected in the year 2021 is also filled in.
• Column 16 is completed with the amounts of the uncollected income from the rental of real estate, if by the deadline for submitting the annual income tax return, a payment order or an order for the return of rent or a court decision to expel or award rent has been issued against the tenant or has been brought against him tenant action for dismissal or rent award accompanied by proof of service and clear photocopies of these have been presented to the DOU before the submission of the statement.
• In column 17, fill in the type of lease and the use of the property. This column is completed, by property use category, and when compensation is collected for non-contractual use of the property.
• In code 60, all income obtained from the short-term rental of properties through digital platforms (Airbnb, Booking, etc.) is declared collectively per property.
• In the code 61, all the incomes obtained from the short-term subletting of properties through digital platforms (Airbnb, Booking, etc.) during the tax year 2021 are declared collectively per property.
• In code 63 "Rental of a residence sublet for short-term rental through a digital platform" the gross income obtained by the lessor from the rental of a residence that is sublet short-term in the context of the sharing economy through a digital platform by the lessee is declared. This income is transferred by the service to codes 105-106 of the E1 form.
• In column 19, fill in the number of the real estate lease information statement. For the tax year 2021, only the total gross amount of the income from the rental, subletting, free concession and personal use of the real estate per property and per tenant/user may be filled in, without the need to fill in column (11) of the monthly rent / sub-rent or an assumed amount corresponding to the own use or the free grant of the real estate.