Ministerial Decision A.1132/2025 is now in force for the return measure rentalclearing the landscape for thousands of taxpayers who did not know if they should submit amending tax returns in order to receive the aid.
The general rule of the decision says that in order to give the rent to be reimbursed, the number of the lease must be reported to last year. If this were missing, it was explicitly foreseen that it could be entered with an amending tax return until the last business days of September, so many reasonably thought they would need it.
However, the financial staff has decided that this year there will be a special exception. If the lease is identified by E1 and the active lease through the power supply number, no amendment is required to complete the number of the lease. AADE makes the calculation without request, with intersections from E1 and E2 statements and the lease declaration to Myaade. The refund shall be paid one -off by the end of November of each year, with credit to the beneficiary’s bank account.
There are also “special cases” where no amending is still requested such as when the landlord does not have an electronic lease (eg certain bodies) or when the landlord is deceased/incompetent. In these cases the lessee raises the required supporting documents through the selection “Tmy requests»In myaad And the payment proceeds normally, without any changes to his tax return.
What does the measure predict
Return Return is equal to 1/12 of the annual rent paid, with a ceiling up to 800 euros for main residenceincreased by 50 euros for each dependent child. For student residence the aid is up to 800 euros per student. The aid is tax -free, unexplained and irrevocable, not counting in income and is not confiscated by the State or third parties.
Beneficiaries are employees of primary and/or student residence who meet the criteria. For the main residence, income and assets are provided: up to EUR 20,000 for a single and EUR 28,000 for a married or cohabitation agreement, with an increase of EUR 4,000 per dependent. For single parent family the threshold is 31,000 euros with an increase of 5,000 euros for each additional dependent. There is also a limit to real estate value based on ENFIA: EUR 120,000 for a single one, increased by 20,000 euros for a spouse/part of the pact and by 20,000 euros for each additional dependent.
The payment is made by the Ministry of Finance through DIAS, with a centralized status of beneficiaries sent by AADE. The amount may not exceed 1/12 of the annual rent resulting from official statements. In the case of unpaid rentals declared by the landlord, the calculation is made solely on the basis of the amounts shown in E2.