Next Monday, January 15 is the deadline to file the tax return and pay the solidarity tax for the strengthening of housing programs, popularly known as "Tax on luxury homes" for the 2024 tax period.
The tax return is filed every three years through the Virtual Tax Administration (ATV) and its payment is made annually, therefore, in the case of taxpayers who filed the return in the 2022 tax period, they are exempt from the formal obligation in the 2024 tax period; however, persons who have acquired their home for residential use in 2023 and its value is subject to the payment of the tax, must file the return on form D-179, available on the ATV platform.
Those who fail to file the tax return and pay the solidarity tax on time are subject to the penalties established in the Code of Tax Rules and Procedures.