- In electrified properties, where the electricity connection is always in the name of the departing tenant, it is practically ABSOLUTELY IMPOSSIBLE for the landlords to have a copy of the last bill, and even proof of its payment, if indeed it has been paid, because both the tenant himself has disappeared or refuses to give a copy, so as not to reveal the size of his debts, and all the providers refuse to grant it to them, since in their unanimous opinion it is “personal data” (!!!) of their tenant and customer!!! Consequently, in order not to “block” the transfers of leased properties for the above reason, this provision must be urgently added that:
“Electricity providers are obliged to deliver a copy of the last electricity bill to the owners of rented properties to which they provide electricity, in order to issue a certificate of no TAP debt, provided that the statement of termination of the last lease is presented to them in the Application Declaration of Property Lease Details of AADE”.
- In non-electric properties, the obligation to present a “certificate of interruption of electricity supply from the Operator of the Hellenic Electricity Distribution Network (DEDDIE), with the date of interruption” is a blatant preservation of the bureaucratic inconvenience of the owners, to close “appointment” with the competent employees of DEDDIE to receive the relevant certificate,at a time when today almost all Municipalities have direct online access to DEDDIE data. Therefore, this provision should be amended and at this point it should state that: are certified by the competent municipal official receiving the application for the issuance of the TAP based on the data of the database of the Hellenic Electricity Distribution Network Operator (DEDDIE), to which the relevant Municipality has direct access”.
What the new provision provides:
Article 3
Arrangements for the certificate of non-debt of Real Estate Tax (TAP) – Amendment of case a’ par. 18 of article 24 of Law 2130/1993In para. a’ of par. 18 of article 24 of Law 2130/1993 (A’62) the following changes are made: a) in the second paragraph aa) the phrase “granted at the request of the owner or” is added ab) the words “for one (1) year from its issuance” are replaced by the words “until the end of the year of its issuance” and b) paragraphs four and five are added and the para. a’ of par. 18 is formulated as follows:
“18.a. In the case of transfer of ownership of all types of real estate for any reason and before signing the contract, a certificate of non-payment of Real Estate Tax is required, otherwise the notarial deed is invalid and does not have any legal consequences. The certificate is granted at the request of the owner or sought ex officio by the notary public or provided by the transferor, is issued within five (5) days based on the data held electronically by the municipality and is valid until the end of the year of its issuance. The certificate issued by the municipality can be digital and can be used for the electronic transfer of the property. The municipality requests as supporting documents for the granting of the certificate only a)in the case of an electrified property, a photocopy of the last electricity bill together with its proof of payment and a Certificate of Completion of Building Identity/Divided Property, and b)in the case of a non-electrified property, certificate of interruption of electricity supply from the Operator of the Hellenic Electricity Distribution Network (DE.DDI.E), with date of interruption, Certificate of Completion of Building Identity/Divided Ownership and responsible declaration of the owner for the non-use of the property. The certificate is issued for the square meters stated in the Certificate of Completion of Identity of Building/Subdivided Property.”.
The “identity” of the assessed arrangement >
Article 3: The procedure for issuing Real Estate Tax Certificates (TAP) is completed and simplified.
Specifically, the recent regulation of article 19 of Law 4915/2022 is supplemented for the possibility of issuing a digital certificate by the Municipality. In particular, in order to grant the certificate, following a relevant request of the interested party for the square meters stated in his application, it is required to present only two or three, in the case of non-electrified property, supporting documents, i.e. a photocopy of the last electricity bill together with proof of payment and of the Completeness Certificate of Building Identity/Divided Ownership. If it is a non-electrified property, instead of the electricity bill, the applicant must provide a certificate of interruption of electricity supply from the Operator of the Hellenic Electricity Distribution Network (DE.DDI.E), with the date of interruption and a responsible declaration of the owner for the non-use of the property.
Why is it a problem?
Article 3: The to date prescribed procedure for issuing Real Estate Tax Certificates (TAP) is particularly complicated for both the administration and the governed, increasing the bureaucratic burden.
Which bodies or population groups?
Article 3: It concerns municipalities, notaries and natural persons interested in the transfer of real estate.
