By Vangelis Dourakis

“Sheet and Wing” are done by the Auditors of the Independent Public Revenue Authority those who manage or hold real estate that rents the short -term leasing method: this practice has entered the “microscope” of the authorities in recent years with those who are moving in this particular professional field. suffocating pressure on the side of the state. By the end of the year, as all show, the checks will be intensified.

AADE will indulge in a barrage of controls – planning – that will touch the homeowners they rent in the form of short -term leases, in other words with Airbnb leases, to determine if they have stated in recent years the income they have received.

What will the tax office “check out” – how will cross crossings

Checks have been in the last four years and in order to identify income that has not been filed at the Tax Office, extensive intersections will be made with the Taxis Archive and other bodies, including bank accounts, credit cards and managers’ electronic wallets.

Under the strategic plan of AADE the checks will be carried out within the fourth quarter of 2025 and their goal is “Detecting undeclared income from short-term leases of natural persons without business related to tourist accommodation for the tax years 2020-2021”.

More specifically, the competent authorities of AADE will cross the income stated for the years 2020 and 2021, in the E2 tax forms, with information available:

  • In the lists that have been notified to AADE by short -term lease platforms (Airbnb, Booking, etc.)
  • In the movements of the bank accounts of the managers.
  • In their credit card moves and other financial accounts, where money can be credited by short -term salary customers.
  • In the income stated by the owners of these properties, they should coincide with 100% with those that the tax office may find from other sources, otherwise fines for tax evasion will be imposed.

‘Heavy bells’ for those found to be illegitimate

In cases where administrators are identified that the AADE’s special platforms have not reported in short leases or to have errors and omissions are fined and even bitter.

Since real estate are found, which were either not registered in the “Short Hall Real Estate Register”, or were posted on digital platforms without apparent inscription of the property registration number (AMA) short -term residence or the Special Operating Signal (ESA) DOY The details of the real estate and the “managers”, from which the type of infringement and the date of their findings are derived, the owner is called within 10 days for the tax office to give explanations.

The fine starts at 5,000 euros and is imposed for each of the following offenses:

  • Failure to register in the “Short Term Real Estate Register”
  • Non -apparent record of the registration number in the “Short Hall Real Estate Register” in the posting of “property” on digital platforms as well as any other projection medium,
  • Non -apparent inscription of the Special Operating Signal number (ESA) or the only notification number (MAG) in the posting of the “property” on digital platforms as well as any other projection means, by the “managers” for which there is no obligation to register with the “Real Estate Register”.
  • The fine shall be imposed on the “Administrator” and if it does not appear that the “manager” is a sub -wenser or third party, the fine shall be imposed on the detriment of the master or the usufructuary of the property.

In the event of a recurrence within the year from the issuance of the imposition of the fine and if the 15 days has elapsed as a deadline for completing the “Administrator” compliance actions, the fine shall be twice as much (EUR 10,000) and in the case of each subsequent infringement of the four -fold one.