According to the instructions of the AADE (Independent Authority for Public Revenue), they are first filled in form E2 if, by the deadline for submitting the annual income tax return, a payment order or rent payment order or a court decision to dismiss or award rents has been issued against the tenant, or an eviction action has been brought against the tenant, or award of leases accompanied by proof of its performance, and clear photocopies of these have been submitted to the tax office before submitting the statement.

In the case of a lawsuit filed in which it is stated that rents are claimed until its adjudication, the lawsuit is accepted as supporting evidence, as long as it is accompanied by a responsible declaration, where the period of time for which the rents are due will be indicated. In particular, in the event that the lessee/sublessee is bankrupt, it is sufficient to present a copy of the debt declaration table in which the lessor/sublessee's claim appears.

In addition, the taxpayer who, in the tax year 2020, declared uncollected income from the rental of real estate, by submitting an out-of-court notice of termination of the lease, due to non-payment of the rent or out-of-court harassment for the payment of the due rents must, until the end of the deadline for submitting the income tax return for the tax year 2021, to provide a payment order or an order for the performance of the use of wages or a court decision to eject or award rents or a copy of the action to eject or award rents, in order that these incomes are not taxed in the tax year 2020.

In the event that the said supporting documents are presented, the specific incomes are taxed in the year and according to the amount proven to have been received. In the event that the above supporting documents are not submitted within the prescribed deadline, the taxpayer must declare these rents by submitting an amending income tax return for the tax year 2020, which is submitted to the tax office by December 31, 2022.

In the event that no amended income tax return is submitted until December 31, 2022, as defined in the previous paragraph, an administrative determination act will be issued by the tax office. Exceptionally, and in order to declare uncollected income for the period of time between the issuance of the dismissal decision or the order to return the use of rent until its execution, which took place by the deadline for submitting the income tax return, it is sufficient to submit a responsible declaration and an eviction and settlement report drawn up by the bailiff, that for the above period the rents have not been collected.