Expires tomorrow, April 12 and the new deadline (the original expired on March 31) given by a recent amendment by the Ministry of Finance, for changes to E9 for the properties, in order to start the liquidation process of this year’s ENFIA.

E9 should be completed and submitted those taxpayers who acquired real estate in 2022 by purchase, donation-parental provision or inheritance, those who transferred real estate by sale, donation or parental provision and those who had other types of changes, such as for example the increase in the area of ​​their properties due to the disclosure of “forgotten” square meters.

E9’s electronic platform will close on M. Wednesday night, in order to begin tax settlement and to send settlement slips to 7.3 million property owners by the end of April.
This year’s total ENFIA bill is down by around 380 million euros and stands at 2.3 billion euros from 2.65 billion euros last year.

The payment of the tax it will be done in 10 installmentss with the first to be paid by the end of May and the last in February 2023.

The majority of owners will pay the same bill as last year, while changes in the amount will have actually progressed or will progress to any kind of corrections to the real estate data.

The ENFIA debtors, in order to avoid unpleasant surprises, they should carefully “check” all the codes on the E9 form, as new ones have been added that enable debtors to accurately capture their assets and avoid costly mistakes or missing out on discounts that arrive to 60%.

Particular diligence is required from those taxpayers who had changes in their property profile in 2022, i.e. they sold or bought a property, acquired a property with a parental allowance, donation or inheritance or changed the rights to properties they owned in previous years.

Taxpayers should be aware that they have the possibility to complete, correct or delete data on their properties by submitting an amending declaration by the deadline until June 30, 2023.

Consequently, even after the issuance of the new ENFIA settlement statement, changes can be made to the taxpayers’ assets, which may reduce the initial tax amount.

The most common mistakes

The points in E9 with the most common errors that “inflate” the ENFIA settlement are the following:

  • Warehouses – parking: Auxiliary spaces, such as warehouses or underground parking are taxed at a 90% discount.
  • Unfinished buildings: Taxed at a 60% discount.
  • Real rights: Non-reporting or incorrect reporting of real rights (full or partial ownership, usufruct) increases the tax.
  • Co-ownership rate: If there is no reference for the tax calculation, a 100% co-ownership rate is taken.
  • Floor: If not specified, it automatically enters the sixth floor with the highest ENFIA coefficient.
  • Permit year: The year of issuance of the building permit for the property is indicated, not the year of its completion. The age of the property reduces the zone value and limits the tax amount.