a. Alternatively, and if the transferor so wishes or there is an impossibility of issuing the certificate of non-payment of Real Estate Tax (T.A.P.), the possibility of depositing a specific amount as a guarantee at the municipality’s cash service, until the debt is settled.
b. The amount of the guarantee in question [percentage (0.3‰) on the sale value of the property], the procedure for collecting the amounts, liquidating the debt of the T.A.P. as well as confirmation of the remaining amounts or refund of the extra amounts as unduly paid. The liquidation goes back five years, while other types of debts other than TAP are not searched for and are not confirmed. The collection of the remaining amounts is carried out once or in installments as specifically defined.
c. It is permitted, by decision of the relevant municipal council, to suspend the obligation to submit the above certificate of no T.A.P debt. for the transfer of ownership of all types of real estate, under further conditions.
The relevant article of the law provides the following:
Article 19
Article 19 Transfer of ownership real estate – Replacement of par. 18 of article 24 of Law 2130/1993
Para. 18 of Article 24 of Law 2130/ 1993 (A΄ 62) is replaced as follows:
“18. a. In the event 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 (T.A.P.) is required, otherwise the deed is invalid and does not have any legal consequences. The certificate is 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 for one (1) year from its issuance. The a certificate issued by the municipality may be digital and be used for the electronic transfer of the property.
b. Alternatively, if the transferor so wishes or in the event that the certificate of para. a) is unable to be issued within five (5) days for any reason, the transferor has the possibility to pay the notary at the time of signing the contract, as a guarantee up to the liquidation of the debt, an amount corresponding to a percentage of three thousandths (3‰) of the sale value or of the objective value of the property. This amount is paid by the notary through electronic banking to the municipality on behalf of the acquirer. The proof of deposit of the amount of the first paragraph has the status of certification according to paragraph a). The municipalities are obliged to post on their website the deposit accounts of the above amounts, as well as relevant instructions for the interested parties.
c. Alternatively, if the acquirer so wishes or in the event that the certificate of para. a) is unable to be issued within five (5) days for any reason, the acquirer has the possibility to pay the notary at the time of signing the contract, as a guarantee up to the liquidation of the debt, an amount corresponding to a percentage of three thousandths (3‰) of the sale value or of the objective value of the property. This amount is paid by the notary through electronic banking to the municipality on behalf of the acquirer. The proof of deposit of the amount of the first paragraph, has the status of certification according to paragraph a). The municipalities are obliged to post on their website the deposit accounts of the above amounts, as well as relevant instructions for the interested parties.
d. Within an exclusive period of three (3) months from the deposit of the guarantee, the cash service of the municipality proceeds to liquidate the debt of the Real Estate Tax (T.A.P.)and either confirms and collects the balance of the debt with confirmatory lists, either returns to the transferor, upon application of para. b), or to the acquirer, upon application of para. c) within ten (10) days as unduly paid any additional amount paid as a guarantee. The liquidation goes back five years. Any debts beyond five years are not sought and are not confirmed. In the event of a debt, the transferor or the acquirer is obliged to pay the remaining amount either in one lump sum within thirty (30) days, or in up to six (6) equal amounts monthly installments with a minimum monthly installment of fifty (50) euros, otherwise the provisions of the Public Revenue Collection Code [n.d. 356/1974 (A΄ 90)].
e. By decision of the Municipal Council, which is taken with the absolute majority of the total number of members and the consent of the mayor, it can be decided to suspend the obligation to submit the above certificate of non-debt T.A.P. for the transfer of ownership of all types of real estate, subject to the submission by the notary before the contract is drawn up, on an electronic platform maintained by the municipality, of the details of the contracting parties and of the transferred property, so that any debts based on the Public Revenue Collection Code (n.d. 356/1974, A΄ 356) or to withhold the amount owed arising from the transfer of the property. The above-mentioned decision shall be certified according to paragraph a) hereof.”
