Newsletter distribution started on Sunday ENFIA has already been completed, and for many Greek citizens it will be unbearable, and there is a change that supposedly offers them relief, but in fact forces them to pay an additional tax without realizing it, and it is related to the number of payments.
First ENFIA will be paid in 11 monthly installments, specifically from 4/30 to 2/28, 2025. Of course, this is the second government “deception” in a row. Last year the first installment was paid in May, but now it will be paid in April.
We say the second “trick” of the government, because two years earlier the first installment was paid in September and postponed to May.
Thus, over the course of several years, the government actually extracted an extra six months of property taxes from citizens and even presented it as a benefit!
For most of the approximately 7.3 million individuals and businesses who received a tax bill, it is the same as for 2023, but nothing changes; just as it was hard to pay last year, it will be hard to pay this year. In essence, this is a “rent” on the property of Greek citizens, but if not paid, it will lead to its confiscation.
From July to February, countless taxpayers will face “double” payments! This will happen because income tax payments will be added to them, since the payment schedules are the same. However, unlike income tax, there is no lump sum payment.
As for the 10% deduction, only 300,000 citizens who insured their property against earthquakes, floods and fires received it. The discount is 10% for 12 months of insurance (2023) and is reduced to 7.5% for 9 months, 5% for six months and 2.5% for 3 months (minimum compulsory insurance).
Other discounts and exclusions
The AADE director determined the conditions for the ENFIA deduction this year by reportedly changing the definition of a family's final taxable income. This does not include tax withheld on income subject to special taxation without electronic information, the cost of renting a primary residence, or amounts received from the sale of property, loans, donations, etc.
On the other hand – unemployment benefits DIPA, GENE, EBRD – SME, unregistered dividends and unregistered capital gains from the sale of shares of ship-owning companies covered by Law No. 4607/2019! 4607/2019! In addition, non-imported dividends of ship-owning companies of second class vessels, etc., n. 27/1975. As for the 50% discount on ENFIA, it will only be accrued if financial inability to pay the total debt is established!
Conditions
The total taxable income of the family for the last tax year does not exceed 9,000 euros, plus 1,000 euros for the spouse or partner and each dependent family member (for example, 12,000 euros for a family of four), the total area of buildings to which the filer is entitled income declaration, spouse or cohabitant and dependent children, does not exceed 150 square meters, and the total value of the property does not exceed 85,000 for a single person, 150,000 euros for a married person, his spouse or cohabitant or single-parent family with one dependent child, and 200,000 euros for a married person, his/her spouse or cohabitant and dependent children or single-parent family with two dependent children; the taxpayer whose spouse and dependent children of his/her family are tax residents Greece.
They are entitled to a deduction of 100%: taxpayers with 80% disability, provided that the family income does not exceed 12,000 euros, increased by 1,000 euros for each family member and provided that the property does not have an area of more than 150 square meters .
How to Fix Bugs in E9 That Inflated the AADE Statement
According to ertnews, in the near future AADE will open a platform for filing declarations on amendments to E9, on the basis of which a new calculation of the ENFIA amount will be made. Those who find that the return is “overstated” due to errors and omissions will be able to correct the descriptive data of their property and, accordingly, reduce the tax from 20 to 90%.
It is necessary to pay attention to the following data:
Property Floor: The exact floor must be specified. Otherwise, the tax is calculated at the rate corresponding to the 6th floor. Thus, the tax is calculated with a surcharge. In the case of a two-level apartment, the highest floor must be specified as the floor.
Unfinished empty buildings: if declared correctly, with a tax deduction of 60%. If they are declared with a tax deduction, they must be declared with a tax deduction of 60% if the exact location of the land is stated and not just the municipality or county. The computerized system takes into account the highest initial land price per square meter in effect throughout the county.
Rights in rem: the tax varies greatly depending on the type of rights (freehold or usufruct). The correct codes must be filled in E9.
The fields must be filled with correct information in the appropriate fields. If there is a residential premises on the site, the tax increases five times, but this does not apply to agricultural buildings.
Shared Ownership Rates: eIf the percentage of joint ownership is not specified or is specified incorrectly, then the entire ENV of the property is levied on one taxpayer.
Area, age: the corresponding code must indicate the year of issue of the building permit for the property, and not the year of completion of construction. Age limits the amount of tax.
Commercial premises. One of the common mistakes is declaring as commercial premises those that look like a warehouse on the horizontal plan of the property. Warehouses, even if they are a separate horizontal piece of real estate, have a significantly lower ENVAT compared to regular business or occupied premises.
Steps to Fix E9
Select the year for which you want to file an E9 return and from the available actions on the main page, select “Create E9 Return” to make the necessary changes to your property return. You can enter/change/delete properties in tables 1 (buildings and land) and 2 (land).
If you are entering a property, fill out all required fields regarding the property's descriptive data (square footage, type of mortgage, percentage of co-ownership, etc.), as well as the geolocation of the property by selecting the county, municipal area and block streets or selecting the open map option objectively determined value of real estate.
If you are changing a property, change only those elements of the description that require change.
Beginning in 2013, when filing your final E9 return, be sure to include the electrical number of buildings in which you have full ownership or use.
From 2014 onwards, depending on your chosen reason for introducing/amending/registering property, you will be required to fill in mandatory fields regarding contract details (contract number and date, notary identification number), will details, if any (publication number and date , date of death), etc.
When final filing an E9 return, changes to specific properties may be requested due to missing information in their data. Any of your actions are temporarily saved. Once you've completed your property changes, check the structure of your property using the property preview. Select to file your final E9 return and carry it forward to the next year if you wish.
Among the available actions, you can print the filed E9 return, your property status and tax returns/administrative determinations of the EIS. To find an extract from ENFIA for 2024, you need to complete the following steps:
- Click on the “myAADE.” window.
- Click on “Εφαρμογές”.
- Click on “Δημοφιλείς Εφαρμογές”.
- The page Δήλωση Ε9/ will openΕΝΦΙΑ.
- Login to the page is carried out using Taxis codes.
- Select 2024 and view ENFIA's 2024 statement.
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