The Ministry of Finance has announced, from the first moment, the three-year exemption from ENFIA of the properties that have been affected by the recent seismic activity, extending in essence the provision of the pre-existing institutional framework that has an annual horizon (Law 4223/2013) . Therefore, in parallel with the existing exemption for the current year, it proceeds to the institutionalization of the exemption from ENFIA for a total period of three years for the properties that have been affected, ie for the next two years.
Specifically, with a special legal regulation that is promoted immediately, it is provided that especially for the years 2021, 2022 and 2023 the buildings after the corresponding plot, located in areas affected by the earthquakes that occurred on July 24, 2021 and September 27, 2021, are exempted. in Crete, as delimited by the relevant Joint Ministerial Decisions (Government Gazette 4646 / Β / 7-10-2021, 4740 / Β / 13-10-2021, 4882 / Β / 21-10-2021), provided that their owners are Holders of a Re-inspection or Autopsy Report, according to which the building has been declared dangerous or unsuitable for use, or a Protocol of Autopsy of the Dangerously Destroyed Building of the Ministry of Infrastructure and Transport, issued by 30/6/2022 or at the relevant time. the other rights in rem in the property belong to the taxpayer for these years. For the granting of the exemption, an application for the year 2021 will be submitted to the Independent Public Revenue Authority (AADE) by its beneficiary, which is valid for the next two years. Until now, according to the provisions of Law 4223/2013, the beneficiaries had the opportunity to submit an application for exemption from ENFIA of the current year.
At the same time, the Independent Public Revenue Authority simplifies the procedure for granting an exemption from ENFIA for properties located in the areas affected by the earthquake of July 24 and September 27 and have joined the arogi.gov.gr platform.
In particular, a decision of the Commander of AADE will provide that:
– For property owners who have been affected by the earthquake, have submitted an application to the platform arogi.gov.gr for the provision of first aid against housing assistance and have submitted:
– the relevant Re-inspection Card with which the property has been deemed dangerous or unsuitable for use, or
– the Protocol of Autopsy of the Dangerously Destroyed Building, of the Ministry of Infrastructure and Transport,
these properties will be exempt from ENFIA, without a new application.
The necessary data will be obtained from the platform arogi.gov.gr and the application submitted to the platform will be considered as subject to an application for exemption from ENFIA.
– For the property owners who have been affected by the earthquake, have applied to the platform arogi.gov.gr for the provision of first aid against housing assistance, but have not submitted the relevant re-inspection form with which the property has been deemed dangerous or unsuitable for use or Protocol of Autopsy of a Dangerously Destroyed Building, although they have been notified to do so, in the next phase, the relevant autopsy cards will be posted soon, in order to obtain the necessary information for the exemption from ENFIA.
– For property owners who have been affected by the earthquake, but have not submitted an application on the platform arogi.gov.gr for the provision of first aid against housing assistance, it is possible to request the exemption of these properties from ENFIA, with an application them at the Tax Office. submitting the above required supporting documents.
It is clarified that for the Tax Authorities. which are part of the platform “My Requests” (89 Tax Offices today) of the digital portal myAADE (myaade.gov.gr), the application is submitted exclusively through this platform.
For the exemption of these properties, a new tax determination act will be issued by AADE and any amounts of tax paid for properties exempted from ENFIA will be offset against existing tax debts or will be refunded.
The Government and the Ministry of Finance, in cooperation with the Independent Public Revenue Authority, prove in practice, once again, that they respond immediately and effectively, with the necessary adjustments, to the needs of our fellow citizens affected by the earthquake, with the aim of faster and more effective relief, simplification and digitization of procedures and reduction of administrative burdens.
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