2024-09-01 14:18:30
AADE intends to implement a plan that provides for the mandatory complete identification of E9 data for the immovable property of 7.2 million taxpayers with the data of the National Land Registry from the autumn.
The operational plan of the Independent Authority for Public Revenues (AADE) for the current year foresees that from next month the electronic interconnection and cross-checking of the data of the electronic file of the independent authority for the real estate of Greek taxpayers, which is based on E9 statements, will begin , with the data declared by the taxpayers themselves in the National Land Registry.
The aim is to identify and correct discrepancies in the descriptive data of the properties declared by private individuals and by the State, but also to reveal and record the disputes and claims between private individuals and the State over disputed lands.
In cases where differences are found in the descriptive data of the properties declared in the AADE and in the Land Registry, the owners will be asked to submit amending statements E9 in order to correct the differences and for the statements E9 to fully agree with the statements of the Land Registry.
In other words, the owners will be required to declare to the tax administration (the Independent Public Revenue Authority) the actual details of all their properties, as they have already been included in the Land Registry. The possibility of submitting E9 amending declarations without the imposition of fines for late submission is already provided by a legislative regulation passed in 2019 and will continue to be provided until the cadastral data is posted throughout the Greek territory, as it will result from a relevant Verification Act of the D. S. of the NPDD “Hellenic Land Registry”, which will be notified to the Minister of Finance.
The final purpose of this possibility, which is already provided, is the complete identification of the information on the real estate of Greek citizens, which are included in the electronic “property register” of the AADE and the National Land Register.
Corrective – amending declarations E9 are allowed to be submitted without charges with late submission fines of 100 euros until the Land Registry is completed in our country, in accordance with the provision of paragraph 4 of article 73 of Law 4607/2019.
With interest
In any case, however, in which the correction of the details of the properties declared in E9, through the submission of amending declarations, results in a change in the descriptive details of the property leading to an obligation to pay additional ENFIA (e.g., due to an increase in square meters of the surface of one or more properties) the owner is required and must pay the additional tax plus interest calculated at a rate of 0.73% for each month that has passed from the day of the electronic issuance of the first initial ENFIA clearance note until the day of submission of the of amending statement E9.
Penalties
Those taxpayers who do not submit amending returns E9 to correct their real estate data in the AADE Property Register, so that these data are fully identical with those of the National Land Registry, risk being identified by the cross-checking of data between the two files, when the connection of the E9 file with the Land Registry has been completed. In cases where it will be established that, due to the non-correction of the data, owners paid for one or more years ENFIA less than what they normally owed, they will be asked to pay the missing amounts retroactively together with exorbitant surcharges of 10%-50%, due to the submission of inaccurate E9 declarations, as well as late payment interest calculated at 0.73% per month of late payment.
A premiere for the Registry of Property Ownership and Management
From September, a new online database will be launched in which detailed data will be entered not only on the properties owned by taxpayers, but also on the properties they rent. This new electronic file will be called “Property Ownership and Management Register” and will include the elements of the electronic “Property Register” that AADE has created for many years based on the E9 declarations submitted by natural and legal persons.
It will also include all the data on real estate leases, since in it the owners will be required to declare in separate fields if they rent out their properties, and the tenants will have to display the properties for which they pay rent and declare also the amounts of monthly and annual rents they pay.
Automatic update
The Property Ownership and Management Register will be automatically updated every time a rental information statement is submitted by a property owner and accepted by the tenant of the same property. Also, this Registry will be automatically updated every time an owner declares the termination of the lease of a property.
The data of this Register will be interconnected with the electronic file of income tax returns of natural and legal persons, so that the data on the incomes obtained by the owners from the exploitation of their real estate are updated in real time and correctly pre-filled by the AADE in forms E1 and E2 of their tax returns, and the tenants’ expenses for rent payments should also be pre-filled with the correct information on their own E1 forms and no additional action of filling in or correcting pre-filled information is needed by both the owners and the tenants.