The time has come to post the ENFIA 2024 settlement statements to the Taxisnet personal accounts of the property owners, in order to then draw the electronic payment codes and start the payment of the most efficient tax for the public revenue.
From the evening of Sunday, April 7, taxpayers will be gradually informed via email or through the online application myAADE App for the settlement of this year’s ENFIA, which yes there are no changes in the tax rates but for the first time a discount of up to 10% will be calculated for those who have insured their properties cumulatively for fire, flood, earthquake last year.
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Notifications and installments
The 7,000,000 real estate owners with a total real estate value of approximately 800 billion euros should enter the AADE website (www.aade.gr) and look for the relevant notices in the “Declaration E9/ENFIA” application.
ENFIA repayment installments increase to 11, up from 10 last year, with the first to be paid by April 30 and the last by February 28, 2025. Out of the 7,000,000 owners, 6,100,000 will be asked to pay a total tax 1.75 billion euros tax after deductions and tax-free amounts.
No discount
Those who choose to pay the full amount of ENFIA at the deadline of the 1st installment will not get any discount on the total amount.
A tax deduction of 3% is only valid if someone pays the income tax once, not the ENFIA.
If someone does not have a change in their property situation, the total tax they will pay will be the same as last year as the objective values on which the property tax is calculated remain unchanged.
Who will pay more ENFIA?
The taxpayers who will pay more ENFIA this year are those during 2023 who:
* They acquired a property for the first time and are charged with the corresponding property ownership tax.
* They acquired additional property.
* They corrected the image of their property situation in E9, in the AADE application, which was open until March 8 and there was an increase in the objective value of their real estate, due to the declaration of arbitrary constructions that were legalized or they aligned what was declared in E9 with the data that declared in the Land Registry and which show an increased surface area of the properties.
* Their incomes increased as a result of which they lose the exemption from ENFIA by 50% or by 100%.
* Their family status has changed and for this reason they lose the partial or total exemption from ENFIA.
Lower ENFIA
On the other hand, with a lower ENFIA compared to 2023, those who proceeded to sell or transfer a property will be burdened this year and in this way the value of their real estate on which the property tax is calculated was reduced.
Also, those who insured their property cumulatively, for fire, earthquake and flood throughout the last year, will have a 10% discount, while if they had insured their property for less than 12 months they will have a proportional discount for each month of insurance . On the other hand, a zero discount will be given to someone who did insure his property last year, but this insurance did not exceed 3 months.
The tax exemptions
At the same time, those who have low incomes and also the value of their real estate is at low levels, ensure a reduction of 50% or even 100% from ENFIA.
According to current legislation, property owners are entitled to a 50% discount on ENFIA if:
* The total taxable family income of the tax year, for which the most recent income tax returns were submitted, does not exceed 9,000 euros, increased by 1,000 euros for the spouse and each dependent member.
* The total area of the buildings occupied on 1-1-2023 does not exceed 150 sq.m.
* The total value of the real estate they owned on 01-01-2023 does not exceed 85,000 euros for a single person, 150,000 euros for a married person with one dependent child and 200,000 euros for a married person with two dependent children.
On the other hand, families with three or many children or including persons with a disability rate of 80% or more are entitled to a full exemption from ENFIA, as long as their total annual net family income does not exceed 12,000 euros, increased by 1,000 euros for the spouse and each dependent member and the total area of the buildings does not exceed 150 square meters in area. Essentially, for them there is no real estate value criteria, only annual income and square footage.