By Vangelis Dourakis

With the hourglass emptying for those who wish to declare their taxpayer number to the tax office to receive the rental refund in late November, AADE announced details of the procedure to be followed. One of the things that are clear is that this aid relates to leases for the 2024 tax year with the amount reaching up to 800 euros for those who meet specific income and property criteria.

It is still clear that financial aid is granted ‘Automatically’without requiring the application, based on the details of the beneficiary’s tax return (as it has been formed until the last business day of September).

The amounts of rent refund and the criteria for beneficiaries

In any case, if one wants to receive the “automatically” return, they will have to submit an amending statement by the lease to code 081 by the end of this month, if they have not done so.

But what are the amounts of the aid?

  • Main Housing: Up to 800 euros per year. This amount is increased by 50 euros for each dependent child.
  • Student Housing: Up to 800 euros per year for each student.

In particular, the amount of the refund is equal to one twelfth (1/12) of the total annual rent paid in 2024. If there were more than one consecutive leases, the amount is calculated on the basis of the sum of the rent paid.

To receive the reinforcement, specific income and property criteria must be met, depending on the type of residence (main or student).

For leasing primary residence, cumulatively must be met The following criteria:

– Income criteria (annual family income):

  • Unmarried: up to 20,000 euros.
  • Married or cohabitation members: up to EUR 28,000, increased by EUR 4,000 for each dependent child.
  • Single parent families: up to 31,000 euros, plus 5,000 euros for each additional dependent child, beyond the first.

– Asset Criteria: The total value of real estate (based on ENFIA data of the year of payment) should not exceed:

  • 120,000 euros for unmarried.
  • EUR 120,000, increased by 20,000 euros for the spouse or part of a cohabitation agreement and each additional dependent child.

What is true for student residences

In terms of a lease of student residence:

  • Only the income criteria mentioned above are examined, regardless of whether the student residence is stated in the parents’ tax return or as a primary residence in the student’s own tax return.

To make the rent return, you must:

  • The declaration of lease information (“lease”) for the property for the property until July 15, 2025, should be submitted to AADE.
  • The number of this declaration has been stated in the tax return of 2024 (Form E1, Table 6). The number of the declaration may also be included in a late income tax return, which are not imposed by sanctions, until the last business day of September. In the event of amendment of the lease, it is sufficient to declare the number of the latest lease statement.
  • If the number of the lease has not been stated in E1, the AADE will carry out a cross -check and if the lessee’s income tax return and the active declaration of lease information submitted to the HRAD, the lease will be identified by the declaration.
  • The payment will be paid on the basis of the maximum amount between what has been conventionally agreed (based on the active statement of lease information submitted to AADE) and the amount stated by the lessors in their income tax return.

What applies to ‘special’ cases of beneficiaries

In cases where the landlord:

  • is not obliged to submit a statement of real estate leasing information (public) or
  • submit handwritten Statement of Real Estate Lease (eg minors)

Beneficiary employees must submit until 20/10/2025, as appropriate, supporting documents (lease, lease payment, certificate of study) to the receipt of their tax return for their income tax return.

Submission of supporting documents is done digitally through the application “My Requests” to the Myaade Digital Gate (MyAade.gov.gr), and is necessary to pay the aid by the end of November 2025.

If the above supporting documents are submitted after 20/10/2025 and no later than 31/12/2025, the payment will be paid next year.

Also, in special cases of non -payment of the aid and specifically because of:

  • Incorrect Application of Asset Criterion for Student Home,
  • non -payment of aid for all of a family’s student housing and
  • Paying a higher amount, if this amount has been included in the E1 form of the tenant’s income tax return, and arises from the contractual agreement,

Beneficiary employees can submit until 31/12/2025 digitally through application ‘My requests’ At the Myaade Digital Portal (Myaade.gov.gr), the relevant supporting documents (lease, study certificates, bank proof of paying) to the receipt of their tax return for the AADE’s income tax return in order to pay the reinforcement.

It is noted that by a new decision by the Minister of National Economy and Finance, upon recommendation by the AADE Governor, the details will be determined that from 1/1/2026 the rent is mandatory by depositing a bank account of the lessor.

Payment of the aid will be lonely to the account (iban) that has been disclosed to AADE, myaade digital portal (myaade.gov.gr), on the registry route & communication> IBAN account statement or through myaadeapp In the contact items> IBAN.