The tax reduces deduction to 5% when selling real estate: new rules

According to the new decision of the manager Ααδε (“Independent state income”) Yorgos Picilis (Α.1072/2025), the share of tax retention from the amount of the transaction to repay debts is reduced with 50% to 5%subject to certain requirements.

The preferential regime applies to taxpayers with the main debt from above 50,000 eurosin the suspension of the penalty either by court decision or by decision Δεδ (Διεύθυνση επίλυσης διαφορών, “Management for the resolution of disputes”).

To reduce retention with 50% to 5% The debtor must provide sufficient guarantees for the state. This can be done in two ways:

• Provision guarantees (banking or other form).
• Registration primary mortgage On another real estate owned by the debtor.

In the case of a mortgage Ααδε accepts a warranty based on 80% of the objective value real estate.

If the cost of a mortgage is insufficient to fully reduce retention before 5%retention is adjusted in proportion, for example, it can be 10%, 20%, 35% etc., depending on the provision provided.

Until now, any taxpayer who wants to sell real estate in the presence of overdue debts in the suspension of the penalty has come across automatic retention 50% of the amount of the transaction tax.

Regardless of whether the debt was “frozen” due to a court claim or decision Δεδ, Ααδε Demanded the retention of half the amount of sale as a “guarantee” to repay the debt.

Example:

The owner has a debt 80,000 eurosin the suspension. He sells real estate for 200,000 euros. If he provides other real estate (for example, site) with an objective value 100,000 euros and registers the primary mortgage for it, Ααδε accepts a warranty in the amount 80% of the cost – that is 80,000 euros. Thus, holding is reduced with 100,000 euros (50%) to 10,000 euros (5%)which facilitates the liquidity of the taxpayer and the completion of the transaction.

What is valid for other cases:

• For those who have overdue debts are settled, and they comply with the payment schedule, Tax certificate issued in digital form with retention 70% of the transaction amountbut not more than the amount of the resolved debt, provided that the amount of the transaction is equal or exceeds the objective value.
• If the transaction amount is less than the objective value, the retention is first applied 70% of the transaction amountand if this is not enough, it is calculated 70% of the objective value – Provided that the total deduction amount does not exceed the amount of the sale.
• For those who have unresolved expired debts from above 30 eurosnot in installments or suspension of recovery, tax certificate is not issued.
• In such cases, subject to the submission of the necessary declarations and the absence of other restrictions, through the platform MyAade digitally issued Debt certificate To complete the real estate transaction.

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