The allowance is granted to the above-mentioned natural persons, for the consumption of the subsidized types of heating fuel and thermal energy through district heating, for the properties, which they use as their main residence by the time of submission of the application, whether they are leased or provided free of charge or owned.
Especially for the granting of a heating allowance to consumers of firewood and biomass (pellets) is set as an additional provided that the property is located in a settlement with a population equal to or less than ten thousand (10,000) inhabitants and that the corresponding subsidy coefficient is equal to or greater than 0.8.
Especially for the granting of a heating allowance to consumers of thermal energy through district heating, an additional condition is set that the property is located in one of the municipalities of Serres, Eordaia, Kozani, Amyntaio or Megalopolis.
Who are Excluded
a) Natural persons, who are declared in the Personal Income Tax Return as dependent members of the person liable to article 11 of the Tax Code.
b) Natural persons, who declare in the Personal Income Tax Declaration that they are hosted.
c) The natural persons subject to the luxury living tax as well as the natural persons who have more than two (2) E.I.X. cars or co-ownership percentages, on E.I.X. of cars, which (percentages) added together correspond to more than two (2) cars, including those that are voluntarily immobilized. They do not include E.I.X. cars in forced immobility, which refers to cases of destruction or theft.
d) Natural persons for their professional accommodation.
e) Foundations, organizations and all kinds of legal entities of a for-profit or non-profit nature or legal entities.
f) The foreign tax residents, who are required to submit an income tax return in Greece, as well as their spouse or the party to a cohabitation agreement with them.
For the determination of the above exceptions, the data of the Personal Income Tax declaration of the tax year 2021, as it has been formed at the time of publication of this and other sources, are used.
Criteria
Natural persons designated as beneficiaries of the heating allowance in accordance with article 1 are entitled to a heating allowance if they meet the following criteria: >
a. Income:
Their annual total family income, regardless of its source of origin, real and presumed, amounts to up to sixteen thousand (16,000) euros for unmarried debtor or widowed or separated debtor
and twenty-four thousand (24,000) euros for a married debtor or the married parties or the parties to the cohabitation agreement who submit a separate tax declaration based on the sub. bb’ of par. f of par. 4 of article 67 of the Civil Code (judicial support or bankruptcy), or married couples who submit a tax return based on par. b of par. 4 of article 67 of the Civil Code or natural persons who have entered into a cohabitation agreement and have submitted a joint tax return without children, which is increased by three thousand (3,000) euros for each child.
Similarly, for the single-parent family the the above income amounts to twenty-seven (27,000) euros, which is increased by three thousand (3,000) euros for each child after the first.
b . Real Estate:
The total value of the real estate, as it results from the act of administrative determination EN.F.I.A. of the year 2022, debtor, spouse or party to a cohabitation agreement and dependent, according to Law 4172/2013, children, who are listed in the Personal Income Tax Return, for the tax year 2021, not to exceed the amount of two hundred thousand (200,000) euros for the unmarried, widowed or estranged debtors and the amount of three hundred thousand (300,000) euros for married or cohabiting parties and single-parent families.
Amount of allowance
Heating allowance: The amounts:
- from 100 to 800 euros for residents in 90% of the areas: but they must consume twice the amount of the allowance. If they spend less, they will be reimbursed for 50% of the expenditure (e.g. allowance 70 instead of 100 euros for purchases of 140 instead of 200 euros)
- from 120-1,000 euros (+20%) for residents in cold areas, with ranking from 1 degree day and above. For example, Vytina and Stemnitsa are above 1, while other mountainous villages of Arcadia (Lagadia, Dimitsana) have below 1.
- 200-1,600 euros – i.e. double allowance – for those who choose to avoid this year the natural gas. This mainly concerns last year’s beneficiaries who were subsidized for natural gas but this year will pay invoices or bills for other means of heating (eg kerosene stove, LPG, district heating in certain areas, etc.)
- For the granting of the heating allowance, the data of the municipalities and settlements of the Greek Territory are used, as reflected in the Appendix, which is attached to this and is an integral part of it, based on the calculation of degree days, the which are an indicator of the severity of the climate of an area and are used to calculate the heating loads of a building and the required energy consumption for its heating.
- Each beneficiary is granted a subsidy for purchases of the types of heating fuel subsidized herewith and thermal energy through district heating, the amount of which amounts to three hundred and fifty (350) euros, multiplied by the subsidy rate per settlement in which the main residence is located, as specified in the Annex to the decision and increased by twenty percent (20 %) for each dependent child of the beneficiary.
The amount resulting from the above cannot be less than the amount of one hundred (100) euros and not to exceed the maximum amount of eight hundred (800) euros.
Due to the increased energy needs in settlements whose subsidy rate, as determined in the Annex of the decision, is greater than or equal to unit (1), the above calculated amount of the allowance is increased by a percentage of twenty-five percent (25%) and cannot exceed the amount of one thousand (1000) euros at most .
- Especially for beneficiaries who cumulatively meet the following criteria:
(a) they did not receive a benefit themselves during winter term 2021-2022,
(b) the spouse or part of the cohabitation agreement did not receive an allowance during the winter term 2021/2022, if they were already spouses or parts of the cohabitation agreement before 15 Nov. 2021 (when checking the criteria for the payment of the allowance of the winter season 2021/2022),
(c) for the winter season 2022/2023 do not receive an allowance for natural gas consumption, but the application submitted in accordance with article 4 hereof concerns another fuel or thermal energy through district heating,
(d) their annual total family income, regardless of its source, real and imputed, according to the data of the Personal Income Tax Return, for the tax year 2021, amounts to up to fourteen thousand (14,000) euros for an unmarried debtor or debtor in a widowed or estranged state and 20,000 euros for a married debtor or the married parties or the parties to the cohabitation agreement who submit a separate tax return based on sub-para. bb’ of paragraph f of paragraph 4 of article 67 of Law 4172/2013 (judicial support or bankruptcy), or married couples who submit a tax return based on paragraph b of paragraph 4 of article 67 of Law 4172 /2013 or natural persons who have entered into a cohabitation agreement and have submitted a joint tax return without children, which is increased by three thousand (3,000) euros for each child.
Similarly, for a single-parent family, the aforementioned income amounts to up to twenty-three thousand (23,000) euros, which is increased by three thousand (3,000) euros for each child after the first.
The annual total family income does not include the that income, which is cumulatively exempt from income tax and from the solidarity contribution of article 43A of Law 4172/2013, the amount of the allowance amounts to seven hundred (700) euros multiplied by the subsidy rate per settlement in which the main residence is located , as defined in the Annex hereto and increased by twenty percent (20%) for each dependent child of the beneficiary. The amount resulting from the above may not fall short of the amount of one hundred (100) euros nor exceed the amount of one thousand six hundred (1600) euros at most.
In addition, especially for beneficiaries who received an allowance during the winter season 2021/2022 for natural gas and in 2022/2023 are eligible to receive an allowance for consumption of other fuel or thermal energy through district heating, the amount of the allowance amounts to seven hundred (700) euros multiplied by the subsidy rate per settlement in which the main residence is located, as specified in the Annex hereto, and increased by twenty percent (20%) for each dependent child of the beneficiary. The amount resulting from the above may not fall short of the amount of one hundred (100) euros nor exceed the amount of one thousand six hundred (1600) euros at most.
- Each beneficiary is entitled to a subsidy for only one type of heating fuel or only thermal energy through district heating. The subsidy is granted on the condition that the beneficiary makes purchases of the subsidized types of heating fuel or thermal energy of a value greater than or equal to twice the amount of the subsidy entitled above in accordance with par. 2 and 3, from October 1, 2022 to and on March 31, 2023 and especially for heating oil from October 14, 2022, the date on which its distribution begins in accordance with paragraph a of paragraph 2 of article 73 of Law 2960/2001.
Exceptionally, for firewood, the subsidy is granted on the condition that purchases have been made from June 1, 2022 to March 31, 2023.
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In the event that the purchase value falls short of the above limit, the beneficiary receives an allowance equal to half (1/2) of the value of the purchases made during the same period.
Especially for heating oil purchases, the value corresponds to the one calculated based on the price of a liter defined here. In order to determine the value of internal combustion heating oil purchases, a price of 1.4 euros per liter is set.
- It is stipulated that for the cases of settlements that may not be included in the Annex, for the application of the subsidy rate, the Average Subsidy Rate of the Postal Code to which the settlement falls will be taken. Accordingly, for the cases where a Postal Code may not be included in the Appendix, the Average Subsidy Rate of the Municipality to which the settlement belongs will be taken to apply the subsidy rate. The Average Subsidy Factor of the Municipality will also be taken into account in cases where there is no settlement within the boundaries of the respective Postal Code.
Procedure
- A benefit is granted to the natural persons of par. 1 and 2 of article 1, after a relevant application that is duly submitted in accordance with the provisions of par. 2 until December 9, 2022.
- If the application is submitted until December 9, 2022 by an applicant who was a beneficiary of the heating allowance during the winter season 2021/2022, he receives until the 21 December 2022 as an advance payment of heating allowance, according to the decision, the total amount of allowance that had been paid to him during the winter season 2021/2022 by virtue of the joint ministerial decision under items A.1243/2021 (B’ 5298).
In the event that a beneficiary received during the winter season 2021/2022 an advance that was less than half (1/2) of the value of eligible purchases of subsidized types of heating fuel or of thermal energy, pursuant to the joint ministerial decision under items A.1243/2021 (B’ 5298), then he is not entitled to an advance payment.
The amount to be paid in advance according will hereby be deducted from the allowance payments made on the same date and the immediately following ones.
- a) Those interested apply through the relevant applicationin myAADE, in order to be added to the Register of Beneficiaries of the heating allowance.
In the application, the following information is indicated as the case may be:
aa) the Tax Registration Number (T.F.M.) of the requesting person – subject to a tax return,
ab) his full name,
ag) the number of his dependent children, ad) the indication if it is an apartment building, ae) the benefit number of electricity of the main residence property,
a) the postal address corresponding to the specific electricity supply, if the residence is privately owned, rented or provided free of charge, as well as A.F.M. of the lessor or the free grantor,
az) the square meters of main areas of the main residence at the time of submitting the application,
a) the type of heating fuel or thermal energy desired to be subsidized,
a) his contact details (e-mail address, mobile or landline number).
Before finalizing the application, the IVAN account number, which belongs to the beneficiary and to which wishes to credit the amount of the allowance.
For other fuels, except for heating oil, the number of the proof of purchase of fuel items or consumption of thermal energy through district heating must be additionally submitted the amount/value of the transaction, the Tax Registration Number (A.F.M.) and the name of the company – seller of the types of heating fuel or thermal energy.
In the event that the beneficiaries pay the heating expenses through shared users, then, in addition to the above, the number of the receipt for the payment of shared users is also entered, or alternatively the number of the notice of their payment (if a receipt has not already been issued when the application was submitted payment), the Tax Registry Number of the administrator or the person representing the apartment building or the apartment building management company, as well as the amount attributed to the beneficiary.
b ) At the same time, the administrators or representatives of the apartment buildings or the apartment building management companies, declare the following information in the application:
ba) the tax registration number of the administrator or the person representing the apartment building or the management company of the apartment building,
bb) A.F.M. of the apartment building, if any, c) the number of the shared electricity supply or an electricity supply corresponding to the apartment building,
bd) the thousands of participation of the apartments in heating costs,
b) the full name of the natural persons residing in the apartments which are not used as business accommodation.
After completing the above information, activate the payment process.
This activation cannot be done after December 9, 2022.
c) The persons who are not certified users in TAXISnet, for their entry in the online application, declare the A.F.M. and a notification number of one of the Income Tax declarations of the last five years.
d) the applications of persons who do not meet the criteria of articles 1 and 2 of this , are automatically rejected by the Independent Public Revenue Authority (A.A.D.E.) with relevant reasoning. Cases of rejection due to the reason for the exemption of Article 1 (3) (c), which arise due to non -reference to the record of vehicles kept in AADE. They are treated in accordance with the procedure of Article 7. In addition, the use of the same electricity supply number for more than two beneficiaries during the same period are not acceptable. (DIEPE), are obliged to register transactions in the heating oil monitoring system in accordance with paragraph 2 of article 73 of Law 2960/2001 and in the data 1019446/113/0015/POL.1034 /2008 AYO (B ‘307). Interested for five (5) years. of the applicant, that is, to the VAT. corresponding to the taxisnet codes with which the online application will be submitted. In the case of an apartment building, the heating oil purchase document must be issued either to the VAT. of the apartment building, if it exists, either in the VAT. corresponding to the taxisnet codes with which the profile of the apartment building was created. Start = “4”>
AA) by December 21, 2022 for the deposit of Article 4 (2) and all purchases, which will be invoiced by 30th November 2022, as long as they correspond to a allowance exceeding the amount of the advance and under the requirement of the required data until 9 December 2022. February 28, 2023 for all purchases to be invoiced by January 31, 2023 and under the requirement of the required data until 15 February 2023. Until April 28, 2023 for all purchases to be invoiced by March 31, 2023 and under the requirement of the required data until April 15, 2023. Specifically for natural gas will be registered by 31 May 2023 purchasing documents of the period 1.10.2022 to 31.03.2023 with the date of issue of the payment document until May 16, 2023 and the corresponding allowance will be paid by June 15th 2023. Specifically for the Consumption of thermal energy through district heating will be registered by July 15, 2023 purchases of purchases of 1.10.2022 to 31.03.2023 with the date of issue of the payment document by June 30, 2023 and the corresponding amount of allowance will be paid by August 10th 2023. >
Payment of the above installments is made after the removal of the paid in accordance with Article 4 (2). “> (b) For individual cases of beneficiaries with timely objection during the previous period of granting the allowance, whose income tax return had not been cleared due to the fault of the service, resulting in the non -submission of the Customs, Audit and Operational Applications, the Directorate of Customs, Audit and Operational Applications (DATE), after the required check and submission of the required information, include the granting of the allowance to the above payments. “> In the relevant press release of the Ministry of Finance Economics are listed: TYPE e-mail: press@minfin.gr
Friday, November 4 2022
Press Release
Granting Winter Heating Allowance 2022/2023
The Joint Decision of Finance Minister Christos Staikouras, Deputy Minister of Finance Mr. Theodoros Skylakakis and Deputy Minister of Finance Mr. Apostolos Vesisiropoulos, was published in the Government Gazette (Government Gazette B ‘5646) today. Heating for the winter season 2022/2023. Energy crisis and care is taken to increase the beneficiaries and height of the allowance. Internal heating oil oil, gas, gas, firewood, biomass (pellet) and thermal energy through district heating. In addition, the income criteria and the limits of the total value of the applicants’ real estate are expanded to integrate more beneficiaries, and increases the calculation base and the maximum amount of the allowance. : Justify; ”> Doubling the amount of the allowance, which can be 1,600 euros, for new beneficiaries who do not use natural gas and for old beneficiaries who cease to use natural gas and replace it with one of the other subsidized Fuel or with district heating. In order to ensure liquidity to consumers, during the first installment, which will take place by December 21, 2022, the old beneficiaries may receive the total amount of the heating allowance paid during the previous winter season. The deposit will be offset by the subsequent payments of the allowance. It is available for the payment of the heating allowance during the winter season 2021/2022. More beneficiaries in the subsidy, coupled with the subsidy of the sale value of heating oil at the time of the final consumers, which has been applied since October 14, 2022, is another measure that proves that the government is steadily next to Greek households and according to Greek households and according to the present, energy crisis.
