By Chrysostomos Tsoufis

The sand in the hourglass for those who had any change in their real estate….is saved and they should enter the electronic platform of E9 by the end of the month and make the necessary corrections or modifications.

The obligation concerns:

  • Those who bought or sold a property
  • Those who acquired a property through a donation, parental benefit or inherited it (respectively, those who proceeded with donations or parental benefits must update the platform)
  • Those who arranged arbitrary surfaces
  • Those who declared “forgotten” square

The update of E9 – which is done without the imposition of a €100 fine – is necessary in order to then calculate the ENFIA based on the updated data. This year’s ENFIA will be paid by more than 6 million property owners in 10 monthly installments in the period May 2022-February 2023.

Even if there was no change in the property situation, and again the taxpayer he should do a final check on the property situation. This is because even a seemingly insignificant omission that needs to be corrected, or a seemingly insignificant change that needs to be made, can result in a lower ENFIA of up to 90%. Taxpayers should pay particular attention to the following areas:

  • Warehouses/Parking: pay attention to the declared square footage as the so-called auxiliary spaces are taxed at a 90% discount.
  • Unfinished buildings: As long as they have been declared as such, they have a 60% discount
  • Real rights: If the full or small ownership and usufruct are not correctly declared, the ENFIA settlement is inflated since the system assumes that the owner has full ownership.
  • Co-ownership percentage : If not declared at all, the system considers 100% ownership percentage, resulting in a higher ENFIA here as well.
  • Floor: If not indicated, the ENFIA is automatically calculated based on the highest rate, that of the 6th floor.
  • Age: The age of the property must be calculated based on the issuance of the building permit and not its completion. The older the property, the lower the amount of tax.

This process of updating the E9 “manually” will take place this year for last year, as the Ministry of Finance bill under discussion brings, as we wrote in skai.gr, significant changes regarding the transfer of real estate.

One of them provides that as soon as the notary public posts the contract of the transfer of the property in the myPROPERTY application, a digitally modified E9 statement is automatically created and submitted with the required changes to the property details.