It was submitted to the Parliament yesterday, Tuesday bill for the new ENFIA valid from this year and contains a series of changes.
According to the bill, the total tax will be reduced compared to last year by 354 million euros and eight out of ten property owners, corresponding to about 5 million taxpayers, will pay less ENFIA than they paid in 2021.
The new tax will be paid in 10 equal monthly installments.
Also according to the forecast, 14% of property owners, about 875,000 taxpayers, will pay the same tax they paid last year.
The only ones who will be asked to pay extra tax, is 6% of all property owners, ie about 375,000. Of these, half, ie 187,500 taxpayers will have a surcharge of up to 50 euros and the rest will pay more and will be depending on the zone in which the properties they own.
The draft law also includes new scales, with reduced rates, for properties located in areas with zone prices up to 3,000 euros, provides for the abolition of the additional tax for individuals and its inclusion in the main tax, while there are also changes in the scale of discounts.
According to the bill:
1. The method of calculating ENFIA in relation to natural persons is modified, in differentiation with legal entities or legal entities (hereinafter equal to the principal tax on each property and the increase of the tax of natural persons according to the total value of their property ).
2. The heir after renunciations, according to the more specific definitions, is included in the subjects of ENFIA.
3. The exemption from ENFIA for the properties located: is extended for the year 2022:
– in areas of the Attica Region and the Regional Unit (PE) of Corinth, which were hit by the fires of 23 and 24 July 2018, under the conditions set for the owners of these properties. Similarly, the exemption from ENFIA for the rights over the entire real estate of the deceased due to the above-mentioned fires is extended for the year 2022 (it was valid for the years 2018-2021).
– within the designated settlements of P.E. Florina, Kozani and Grevena (valid for the year 2021).
– at the administrative boundaries of the Municipalities of Mantoudi-Limni-Agia Anna and Istiaia Edipsos of P.E. Evia of the Region of Central Greece, under the defined condition (valid especially for the year 2021).
4. The way of calculating the main tax that shapes ENFIA is changing. Among other things, the prices of the basic tax per tax zone are differentiated as well as the relevant rates. The rates of the basic building tax are, as an indication, as follows:
– for a zone price from 751 to 1,500 euros / sq.m. at 2.80 euros / sq.m. instead of 3.70 euros / sq.m. currently in force,
– for a zone price from 1,501 to 2,500 euros, the rate is set at 3.70 euros / sq.m., while with the current regime for a zone price from 1,501 to 2,000 euros, the rate is 4.5 euros / sq.m. and from 2,001 to 2,500 it is 6 euros / sq.m.
– for a zone price from 2,501 to 4,500 euros, the rate is set at 4.50 euros / sq.m., instead of 7.60 / sq.m. in force today.
5. Details are regulated regarding the cases of inclusion of new areas in the objective system of real estate valuation (APAA) and the relevant obligations of the taxpayers are determined.
6. The way of calculating the discounts in ENFIA for natural persons is redefined, depending on the total value of their real estate. The following are indicative:
– The tax deduction of 30% is extended for the value of real estate up to one hundred thousand (100,000) euros, while today this discount is valid for real estate up to 60,000 euros.
– Determined at 25%, the tax deduction for real estate value from 100,001 to 150,000 euros.
7. The payment of ENFIA is foreseen in up to ten (10) monthly installments (until today no maximum number of installments was foreseen).
8a. Issues are regulated regarding the time of submission of a declaration of real estate data, especially in the case of heirs after renunciations as well as the case of inheritance.
8b. The Land Utilization Ratio is determined for plots located in areas that are part of the objective system for determining the value of real estate, according to the more specific definitions.
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