Chrysostomos Tsoufis

Those ….believers, hurry (since they are also holy days) as today expires the deadline for those who had changes in their property situation in 2022, to make the necessary changes to E9 so that the ENFIA they will pay is . ..right.

Therefore, those who bought, sold, inherited, acquired through parental donation or bequest real estate, or changed the percentage of co-ownership or the type of their real right in a real estate, must correct E9 and its correction is done without imposing a fine of €100.

Even if there is no change in property status, the taxpayer will still need to do a final check on the E9 to correct any mistakes, which can be expensive.

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.

With the closing of the platform, its liquidation begins LIGHT and the rabas should be expected towards the end of April. The approximately 7.3 million Owners will pay this year’s tax in 10 monthly installments from May to February 2024.

The vast majority of taxpayers will pay the same ENFIA as last year. As last year – and after the changes in the objectives – a tax deduction applies depending on the amount of real estate:

30% for real estate up to €100,000

25% for real estate up to €150,000

20% for real estate up to €250,000

15% for real estate up to €300,000

10% for real estate up to €400,000

Of course, the exemption from the tax applies to those who have three or more children or who have a disability of more than 80%, provided that they have an annual income of up to €12,000 increased by €1,000 for the spouse and each protected member.

Also the total area of ​​the buildings it must not exceed 150 sq.m.

In addition, a 50% discount applies for taxpayers with a family income of up to €9,000 increased by €1,000 for the spouse and each dependent member and a total building area of ​​up to 150 sq.m. as long as the total value of real estate does not exceed the amount of €85,000 for a single person, €150,000 for a married person and his wife or a single-parent family with one dependent child and €200,000 for a married person with his wife and their dependent children or the single-parent family with two dependent children.