Twenty questions and answers from AADE, on the occasion of the opening of the digital platform for submitting applications
On the occasion of the opening of the digital platform for submitting applications regarding the granting of an ENFIA reduction for insured homes, AADE also published 20 questions – answers with instructions for completing the application that taxpayers should submit.
Specifically:
1. Who is entitled to a reduction of the ENFIA for the insured houses?
Only Natural Persons who have the right to a residence, which is included in the declaration of real estate data (E9) and is insured, are entitled to a reduction of the ENFIA. A reduction of the ENFIA is also granted in the event that the recipient of the insurance is a legal entity, but the right to the insured residence is held by a natural person.
2. What are the conditions for granting a reduction of the ENFIA?
a) The residence must be insured with an insurance company that is registered in the Register of Insurance Companies, which is kept at the Private Insurance Supervision Directorate of the Bank of Greece,
b) The home insurance must cumulatively cover the insurance risks of earthquake, fire and flood for a period of at least three (3) months within the same year,
c) The insurance should cover the total value of the reconstruction of the building or buildings that make up the residence. The reconstruction value of the residence is set at nine hundred (900) euros per square meter.
Example 1:
Residence with main areas: 100 sq.m.
Renovation value of the house = 90,000 euros (100 sq.m. * 900 Euro/sq.m.)
Insured value in the insurance policy = 100,000 Euro
A reduction in ENFIA is granted.
Example 2:
Residence with main areas: 100 sq.m.
Reconstruction value of the house = 90,000 Euro (100 sq.m. * 900 Euro/sq.m.)
Insured value in the insurance policy = 80,000 Euro
No reduction of ENFIA is granted, because the insured value falls short of the reconstruction value of the residence.
3. For which year should the residence be insured?
For the ENFIA reduction to be granted, the residence must be insured within the previous year from the year of ENFIA liquidation.
Example: In order to grant a reduction of the ENFIA for the year 2024, the residence must be insured within the year 2023 and the conditions mentioned in question 2 must be met.
4. How much is ENFIA reduced?
As long as the conditions are met and the duration of the insurance is annual, a 10% reduction is granted to ENFIA for the insured residence of the natural person. If the duration of the insurance is less than one (1) year, the reduction of the ENFIA is adjusted proportionally.
5. How is the ENFIA reduction granted?
The reduction of the ENFIA is granted through a central clearing after the request of the taxpayer and cross-checking of the declared data. For homes insured within the year 2023, the ENFIA reduction will be granted through the first central settlement of the year 2024, provided the conditions are met.
6. What happens when an ENFIA reduction is not granted centrally?
In the cases in which it is not possible to grant the reduction of the ENFIA through the central clearing, it is granted by the competent head of the DOU.
The taxpayer submits an application to the competent DOU through the digital portal myAADE (myaade.gov.gr), in the application My Requests, under the path New request / Taxation / Capital / Application for granting a reduction or exemption to ENFIA, submitting the completed form “D500 Application – Declaration for the granting of an exemption, discount or for the re-liquidation of the ENFIA”.
In order to grant this reduction, it is also necessary to submit the insurance policy(s) and any renewals or amendments thereof, as well as a responsible declaration in accordance with Law 1599/1986 (A’ 75), that the information of the application is accurate and true.
7. How does the taxpayer submit an application to declare his insured residence?
The application is submitted electronically through the digital portal myAADE (myaade.gov.gr), following the path Applications / Popular Applications / myPROPERTY / Reduction of ENFIA of insured houses.
8. With which codes does the taxpayer enter the platform to submit an application for granting an ENFIA reduction for insured homes?
The entry of natural persons to the digital portal is carried out with personal TAXISnet codes. If the policyholder is a legal entity, the legal representative enters the platform with their personal passwords.
9. What actions should the taxpayer take if the insured residence does not appear on the platform?
The taxpayer should confirm that the insured residence has previously been listed in the declaration of real estate data (E9), as it is a necessary condition for granting a reduction of the ENFIA.
10. The insured (insurance recipient) is the only one who has a right to the insured residence. What steps should he follow?
The insured (policy holder) should associate each ATAK of his property with the corresponding insurance policy, as follows:
– Enter the myAADE digital portal and follow the route:
Applications / Popular Applications / myPROPERTY / Reduction of ENFIA insured houses.
– Selects “Create a new application / View applications” and then the “My residences” tab, where the residences are displayed by ATAK, as they appear in the declaration of real estate data (E9). In the line corresponding to each ATAK in the “insurance policies” column, select the icon.
– On the screen that opens, with the + symbol, he selects from all the insurance policies that concern him, the one that is associated with the right (ATAK) he holds on the insured residence and adds it to the application. All insurance policies associated with the residence should be selected and added to the application.
The above procedure is repeated for each ATAK of the insured residence.
11. The insured (policy holder) has a right to the insured home but there are other co-owners. What steps should he follow?
The policyholder, through the “My homes” tab, after first associating the insurance policy with the right he holds on the insured home (see question 10), takes the following actions:
– He selects the tab “My insurance policies, Statement of co-owners/third parties” and the insurance policies in which he is a policyholder are displayed.
– Selects the icon in the column “Co-owners / Third parties” and then with the + symbol fills in the tax identification number(s) of the co-owner(s) who have a right to the insured residence that concerns the insurance policy.
The process is repeated for each insurance policy that has co-owners.
12. The recipient of the insurance has no right to the property and the insurance is for the account of a third party. What steps should he follow?
The policyholder takes the following actions:
– He selects the tab “My insurance policies, Statement of co-owners/third parties” and the insurance policies in which he is a policyholder are displayed.
– Selects the icon in the “Co-owners/Third persons” column and then with the + symbol fills in the VAT number(s) of the third party(s) who have a right to the insured home that is the subject of the insurance policy.
The procedure is repeated for each insurance policy that concerns third parties who have a right to the insured residence.
13. What actions must be taken by the taxpayer declared by the policyholder as Co-Owner/Third Party of the insured residence?
The taxpayer who will be included in the application of the insurance recipient, as a Co-Owner/Third person, is informed of this by the AADE via e-mail. The taxpayer then submits an application to associate the insurance policy(s) declared by the policyholder with their insured residence.
Specifically, through the “My residences” tab, the contract(s) declared by the policyholder are displayed by ATAK, so that the taxpayer can select it, with the procedure described in question 10.
It is pointed out that, through the “Insurance policies declared for me” tab, the insurance policy(s) and the name of the recipient(s), who declared the details of the owner/co-owner of an insured residence, are displayed for information.
14. What procedure is followed when the residence corresponds to more than one ATAK in E9?
Each ATAK corresponding to the insured residence should be associated with the corresponding insurance policy(s).
15. What actions should the taxpayer take when the insurance policy for his residence does not appear?
If the taxpayer is the “recipient” of insurance, he should contact the insurance company, which issued the insurance policy, in order to send his details to AADE.
In case the taxpayer is not the “recipient” of the insurance, but has a right to the insured residence (e.g. co-owner), he should contact the insurance recipient so that the latter enters the platform and associates him with the insurance policy.
16. What actions should the policyholder take when the details of the insurance policy regarding the insured home are not displayed correctly?
When the details of the insurance policy are not displayed correctly (start – end, insured risks, etc.), the policyholder should contact his issuing insurance company in order to send the correct details.
17. What is the deadline for submitting an application for granting an ENFIA reduction for the insured residence(s) for the year 2024?
The taxpayer can submit an application for the year 2024 until February 22, 2024.
18. Through the platform is it possible to modify / complete the originally submitted application?
Yes, it is possible for the taxpayer to amend or complete his application up to the final submission deadline.
– Enter the myAADE digital portal and follow the route:
Applications / Popular Applications / myPROPERTY / Reduction of ENFIA insured houses.
– Selects “Create new application / View applications” and then the icon in the “View Application” field.
– On the screen that opens, in the “Options” field at the top right, you can create an amending declaration, review the history of declarations and print the application.
19 How is the taxpayer informed about the progress of his application?
On the home page of the platform, the taxpayer selects the “Results of applications” field and is informed by property of the processing stage of his application, as well as the approval or non-approval of the ENFIA reduction.
20. Which decision applies to the granting of an ENFIA reduction for the insured residences of natural persons?
Pursuant to paragraph 7G of article 3 of Law 4223/2013, joint decision A.1014/2024 of the Deputy Minister of National Economy and Finance and the Governor of AADE was issued and is in force
Source: Skai
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