Of Chrysostom Chufi

The platform for tax returns has been opened, but especially property owners who have faced problems with non -collection of rents have to be very careful.

In order not to be taxed with rates of 15% to 45% for revenue they never had to be declared in AADE and be accompanied by a series of supporting documents. Instructions to Sailors Gives the Panhellenic Federation of Property Owners with its detailed guide.

In accordance with applicable law in order to get rid of a landlord from taxation of unpaid rents must first do special statement before submitting the tax return.

In order to submit the statement, it must be linked to the AADE’s “My Requests” application to the site myaade.gov.gr and choose the relevant procedure. He then downloads the file to his computer, supplements it, stores it and attaches it to the application of the requests.

If it cannot be done digitally, the statement can also be made. In this case, it needs to be printed, completed and sent it either by post or in person delivery to the competent KEFODE.

In any case, the statement must be filled in and sent before the tax return is submitted. And in any case must be accompanied by:

  • By order of payment or order for rendition of lease or a judicial decision to eliminate or sought leases or the lawsuit of elimination or lease arrangement.
  • The (attached) form of responsible declaration E411. A separate statement is made for each lessee, immovable and evidence.
  • Responsible statement that for the period from the issuance of the decision to eliminate or order for the use of lease to the execution, the rents and exposure reports of the bailiff has been collected and the exposure reported by the bailiff.
  • The debt announcement table with the landlord’s requirement if it is a bankrupt employee

In the case of a statement of unpaid leases deceased owner of his heir for a period when the deceased was alive on the owner’s details, the details of the deceased shall be completed.

The amounts of non-rented rents are subsequently stated in code 125-126 of the tax return and in column 16 of E2.

The relevant statements can only be made by natural persons who earn income from the leasing / sub -realization of real estate. The provisions do not apply to legal entities.

Contrary tounnecessary income from the lease of real estate from natural persons cannot be declared when these incomes are derived from the use of property as well as from the exercise of business (eg events of events in halls or estates, tourist exploitation, etc.)

In the event of a statement of postponing taxation of unpaid leases without consisting of all the required supporting documents, the Tax Administration will proceed with new clearances, not taking into account the amounts declared as unpaid income.