How ‘suspicious’ transactions are identified – what cases do the audit authorities ‘dust’
By Vangelis Dourakis
The “sieve” of the audit authorities pass transfers of immovable property that are considered “suspicious”: emphasis is placed by tax auditors to real estate that “changed hands” at the price paid in cash, but also in high value transactions that have “virtual” characteristics. In the “microscope” there are also transfer tax cases hereditarydonation and parental benefits with the “reinforced” tax free of 800,000 euros.
High on the list and cases of inheritance, donations and parental benefits for transfer tax, which are written on December 31, 2025 and relate to real estate that is not included in the objective value of identifying value and which have not been accepted by the taxpayer the pre -assessment / provisional value of the DO.
How are cases checked in thoroughly controlled
The selection of cases that enter the “microscope” of the Audit Authorities is based on an automated model of objective assessment following the application of risk analysis criteria, which “scan” a series of data received from the tax office, banks, notaries and statements by AADE.
Last year, the audit centers and the Taxpayer Control Center carried out 1,107 checks in capital tax cases, charging taxes and fines of € 12.47 million.
Who are entering the ‘microscope’ of authorities
So what are the cases that will go through the “sieve” of the audit authorities?
- Property Taxation Cases with a temporary value of property. These cases relate to real estate in areas outside of objective values, where the taxpayer has not been accepted by the pre -assessment / provisional value of the DOU and the difference in value and pre -pre -pre -pre -pre -pre -pre -pre -pre -accordance is exceeding EUR 100,000. In these cases, the conditions for exemption from the transfer tax, the area of ​​real estate are checked, as well as the property price listed in the contract.
- Parental Affairs Cases. These cases check whether the child is entitled to an exemption from the parental benefit tax due to first residence.
- Real Estate Transfer Tax cases for which a first home was exempted on the basis of the amount of value of the property.
- Inheritance – donation – parental benefits tax cases including securities, shares, shares, shares and general businesses (not listed in the Stock Exchange).
- Special tax cases on property, with regard to the exemption documents cited by the holder.
- Cash transfer cases in order to determine whether the purchase cost is covered by the buyer’s income or funded the purchase on a loan. Under the relevant law, the cash has been abolished since December 11, 2023 and the use of banking means of paying the price was mandatory to pay the price of notarial transfer acts. Checks focus on transfers made in 2020 and 2021.
- Cases of transfer of immovable property to foreigners under the “Golden Visa” program. The aim is to control the movement of “black money” through the purchase of real estate by foreigners, in order to ascertain whether they are real or they are “front” Greeks and, in any case, if they are legally and taxed.
- Cases concerning the presentation of the payment certificate or exemption from ENFIA for the transferred properties.
Source: Skai
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