Aada checks real estate transactions: focus on taxes from inheritance, gift and parental benefits

Transactions s real estateincluding inheritance, gift And Parental benefitsfell under the close attention of inspectors Aada (Ανεη complanages of the tax αρχή δημοσίων εσόδων, an independent organ of state revenues). Checks are carried out using an automated assessment model based on risk analysis.

Particular attention is paid to the cases of taxes on transfer of propertythat are subject to limitation until December 31, 2025. This applies to objects that are not included in the system of objective value valuation, where the taxpayer did not agree with the preliminary assessment DOW (ΔουTax inspectorate), if the discrepancy between the declared and preliminary value exceeds 30% or the estimate exceeds 100,000 euros.

Thanks to modern technologies and integration of systems, Control centers And Taxpayer control center with a great condition They strive to repeat last year's record: 1107 checks on capital taxes brought 12.47 million euros of fines.

What are the risk transactions:

• Real estate transfer with temporary assessment: The compliance of the tax exeaters, the area of ​​the object and the price in the contract are checked.
• Parental benefits For the first apartment: the right to exemption from tax is controlled.
• Real estate transfer with tax from tax on The first apartment Depending on the cost.
• Taxation inheritance, gift and parental benefits, including shares, shares and enterprises (not on the exchange).
• Cases special tax For real estate: the grounds for release are checked.
• Real estate transfer for cash: confirms the compliance of the buyer's income cost of the purchase.
• Real estate transfer to foreigners under the program “Golden Visa”: The laundering of money and the legality of funds are revealed.
• Transactions with the provision of a certificate of payment or exemption from Enfia (ΕνφιαA single real estate tax).

Since December 11, 2023, the law obliges the use of bank payments to pay for real estate transactions, excluding cash. Checks are concentrated on transactions of 2020–2021.

New tax on the horizon?

The government considers the introduction “Inaction tax” or “Closed real estate tax”To increase the number of available objects in the market. This measure can affect the owners who rent housing “in black”, but claiming it, as closed. According to data Elestat (ΕλστατGreek statistical service), in Greece about 700,000 closed houses of 3.95 million.

Mandatory bank payments for rent

The Minister of Economics and Finance Kiriacos Pierrakakis announced the introduction of mandatory electronic payments for rent. “We want to introduce digital tools to combat tax evasion”– he said. Work is also underway to take into account state real estate and assets.

Speaking about the housing crisis, Pierrakakis emphasized the need to increase the proposal: “We need measures to bring real estate to the market, and this will soon happen as part of a wide intervention.”.

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