Circular Ααδε (Independent state revenue) on short -term lease: what is valid to terminate the registration number and register new facilities. Details about everything you need to know.
Circular of the director Ααδε (independent state revenue) Georgios Pitsilis Provides clarifications regarding the current regime of short -term rental real estate. In particular, the new circular provides an opportunity for individuals – within thirty days from today – to stop action Aριθμού μητρώου am (registration number) objects for which:
- Ama was received before 1/01/2024;
- Not a single short -term lease was carried out from 1/01/2024 and further.
In this case, these objects will not be taken into account in the total number of real estate submitted in short -term lease for the tax years 2024 and 2025. If after the termination of action Aμα Individuals do not have more than two objects in short -term lease; they do not need to register the start of activity.
As for issuing a new one Αμαspecifies that the ban on the first registration in Μητρώο ακινήτων βραχρόνιας διαμονής (register of objects of short -term residence)acting from 1/01 to 31/12/2025 and concerning objects within the 1st, 2nd and 3rd municipal districts of Athens, is not applied to objects that have already been registered in Μητρώο βραχρόνιας διαμονής (register of short -term residence) Until 31/12/2024. As a result of this, the issuance of a new Αμα possible in the following cases:
- the signing of a new lease agreement with the same tenant/subarter, and with the new;
- the change of manager without changing the property status of the object;
- the change of the manager as a result of the transfer or inheritance of the object;
- Repeated registration of the same manager of the object, which was excluded from the registry.
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