They are excluded from the ENFIA payment obligation of 2023, those who own property in areas affected by natural disasters.

A similar provision is made to the owners who retain rights to historical monuments or works of art, as provided for in a bill on encroached public properties that was tabled in Parliament late last night.

At the same time, it is planned to acquire legal title deeds for those claimed as encroached by paying up to 20% of the objective value and paying up to 60 interest-free installments with the monthly payment starting from 100 euros.

In detail, the main provisions of the bill provide for:

  • Exempted from ENFIA and for the year 2023 are properties located in areas affected by natural phenomena and disasters, areas under forced expropriation, urban planning inactive, as well as relocated settlements and communities. More specifically, properties located in:
  • In areas of the Region of Attica and the Regional Unit of Corinth, which were affected by the fires of July 23 and 24, 2018.
  • Within expressly designated under forced expropriation, town planning inactive or transferred settlements and communities of the Regional Units of Florina, Kozani and Grevena – Amendment of par. 7A of article 3 of law 4223/2013
  • In the administrative boundaries of the Municipalities of Mantoudi – Limni – Agia ‘Anna and Istiaea – Edipsos of the Evia Regional Unit of the Region of Central Greece – Amendment of c. July 27, 2021
  • In areas of the Regional Units of Samos, Ikaria, and Chios of the North Aegean Region – Amendment of par. 7C of article 3 of Law 4223/2013, which were affected by the earthquake and flood of October 30, 2020,
  • In areas affected by the fires of July 2022. In order to grant the exemption, an application for the year 2023 is submitted to the Tax Administration by the beneficiary, which is valid for the two (2) following years.
  • Exemption from ENFIA is granted to rights over historical monuments or works of art, which are protected by the Code of legislation for the protection of antiquities and cultural heritage in general (law 4858/2021, A’ 220), as well as rights over buildings , which have been classified until 31.12.2021 as preserved, in accordance with article 4 of Law 1577/1985 (A’ 210) as long as the above monuments, works of art or buildings are prior to 1 January 1940, and for the corresponding in these percentages on the fields or plots, with the aim of protecting the preserved monuments and works of art of the Country.
  • A special regulation is established regarding the deferral of the imposition of capital gains tax upon the contribution of securities to a recipient – a local or foreign legal person or legal entity in the event that the contributor is the sole shareholder or partner of the recipient.
  • Excluded from the concept of business transaction for the determination of profit from business activity – referred to in par. 3 of article 21 of Law 4172/2013 – is the contribution of securities, in the event that the contributor – a natural person is the sole shareholder or partner of the recipient legal entity.
  • The time period for submission of tax option applications by the liable lessor for the leases of industrial stations and safe deposit boxes is redefined.
  • The obligation to notify A.A.D.E. is lifted. of turnover discounts, so that they are not included in the taxable value of the delivery and intra-Community acquisition of goods and the provision of services.
  • The concept of tangible goods that constitute investment goods for the purposes of applying article 33 of Law 2859/2000 (VAT Code) etc. is redefined.

End of the provisions of the bill thousands of individuals with properties that are claimed as encroached by the public will be able to obtain legal title deeds by paying amounts that may even be limited to 20% of the objective value and in up to 60 interest-free installments starting from 100 euros per month.

The process of obtaining definitive title deeds is expected to “run” in the last quarter of the year through an electronic platform where applications and supporting documents will be submitted by citizens, while a digital file is created for each public property for which an application for its acquisition is submitted.