For thousands of property owners who have been plagued with old returns and forgotten property use, the way is now open for refunds of ENFIA that were paid without being due. The ADC is starting to reimburse beneficiaries for amounts resulting from amended E9 returns submitted through June, covering 2014-2019 uses. The procedure was triggered thanks to a special arrangement that allowed old tax years to be corrected, despite the fact that under the usual rules, these were already time-barred.
The recent circular explains the refund mechanism step by step, clarifying that the submission of amended returns by professionals or individuals who own their properties but had not declared the correct use in time does not simply lead to the tax being written off. Since the amounts had been paid, the AADE is now obliged to return them if the clearing of the corrected data shows that they should never have been paid.
Under normal circumstances, tax-reducing returns can only be filed within the limitation period, which has expired for the 2014-2019 fiscal years. But the special legislative intervention provided an unprecedented opportunity for recorrection until mid-2025 to correct errors on old E9s and retroactively grant exemptions for owner-occupied business premises and other real estate.
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