From now on, the amending declarations of donation tax and parental benefit are submitted digitally, through the platform myPROPERTY her Independent Public Revenue Authority (AADE).

Specifically, with the decisions of the Governor of AADE, Giorgos Pitsilis (A. 1109/2024 and A. 1110/2024), from 16/7/2024 the amending tax returns will be submitted exclusively digitally:

• donation/parental benefit concerning:

o properties within the objective property value determination (APAA),

o movables and sums of money to

§ spouses / parties to a cohabitation agreement,

§ children and

§ other persons of the A’ category of the Taxation Code of Inheritances, Donations, Parental Allowances and Winnings from Games of Chance (law 2961/2001).

• donations to NPDD, OTAs and other legal entities of a non-profit nature that are taxed at a rate of 0.5% and which concern real estate within APAA and movables, except for monetary amounts (article 25 par. 3 of law 2961/2001).

The above services are available through the digital portal myAADE (myaade.gov.gr), in the path Applications > Popular Applications > myPROPERTY, then selecting “Transfers, Inheritances, Parental benefits, Donations”.

Necessary conditions to submit the amending statement digitally are:

• the initial declaration has been submitted through the AADE myPROPERTY application and

• that the relevant notarial document of the donation/parental benefit has not been drawn up.