* A new extension is given, until June 30, 2022, for the submission of data declarations for determining the area or the use of a property, and the provisions of article 66 of the n .4830/2021, for the cancellation of all the fines resulting from the square meter differences, the payment of the amounts due with a 20% surcharge and in installments, etc. Also, the processing and settlement of said cases by the municipalities is completed by 30.9.2022 (the previous deadlines, 21.12.2021 and 31.3.2022, respectively).
* A new procedure is established regarding the payment of the Real Estate Tax during the transfer of real estate ownership (article 24 par. 18 of Law 2130/1993) and specifically:
a. Alternatively, if the transferor or the buyer 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 liquidation of the debt.
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.
The relevant articles of the bill provide for the following:
Article 18
Submission of declarations of data to determine the area or the use of a property – Amendment of Article 66 of Law 4830/2021.
In article 66 of Law 4830/2021 (A΄ 169) the following amendments are made: a) in paragraph 1 the date “31.12.2021” is replaced by date “30.6.2022”, b) in paragraph 3 the date “31 March 2022” is replaced by the date “30.9.2022” and article 66 is formulated as follows:
“1. Those liable in a statement to determine the area or the use of a property, in order to calculate taxes – fees and contributions to the OTAs. 1st degree, who have not yet submitted or have submitted an inaccurate declaration, submit a declaration with the correct information, no later than 30.6.2022.
- As an exception to the applicable ones in particular, in article 73 of the b.d. of 24.9/20.10.1958 (A’ 171) in articles 2 and 5 of Law 25/1975 (A’ 74), in Article 2 of Law 429/1976 (A’ 235), in paragraphs 11 and 14 of Article 10 of Law 1080/1980 (A’ 246) and in paragraphs 12 and 16 of Article 24 of Law 2130/1993 (A’ 62), for those who submit a declaration of correct information, in accordance with paragraph 1, is deleted the total of the fines resulting from the differences in square meters. Those submitting the declaration of par. 1, are obliged to pay the fees corresponding to the correct square meters, calculated from 1.1.2020, until the date of the declaration, with a penalty of twenty percent (20%) on the amount resulting from the difference of the square meters of this space.
- The OTAs. 1st degree process the declarations and settle all related cases, entering the correct square meters in their Registers, no later than 30.9.2022.
- Debts to the O.T .A. first degree, resulting from the provisions in paragraph 2, are paid by the debtors in twenty-four (24) equal monthly installments with a minimum monthly installment limit except for the last installment of ten (10) euros for natural persons and fifty (50) ) euros for legal entities. Monthly installments with an amount less than the above minimum limits, which have already been paid or confirmed before the entry into force of this, are kept in force.
- Debts arising from disputes regarding surface of a property or its use, for the time being, are excluded from par. 1 of article 165 of Law 4764/2020 (A’ 256).”
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 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 sought ex officio by the notary public or provided by the seller, is issued within three (3) 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 paragraph a) cannot be issued within three (3) days for any reason, the transferor has the option to pay the notary public at the time of signing the contract, as a guarantee until the debt is settled, an amount corresponding to a percentage of three thousandths (3‰) of the sale value of the property. This amount is paid by the notary via electronic banking to the municipality on behalf of the buyer. The proof of deposit of the amount of the first paragraph is subject to certification under 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 buyer so wishes or in the event that the certificate of paragraph a) cannot be issued within three (3) days for any reason, the buyer has the option to pay the notary at the time of signing the contract, as a guarantee until the debt is settled, an amount corresponding to a percentage of three thousandths (3‰) of the sale value of the property. This amount is paid by the notary via electronic banking to the municipality on behalf of the buyer. 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 confirmation lists, or returns to the seller, upon application of c. b), or to the buyer, upon application of 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 not confirmed. In case of debt, the transferor or the buyer is obliged to pay the remaining amount either in one lump sum within thirty (30) days, or in up to six (6) equal monthly installments with a minimum monthly installment amount of fifty (50) euros, otherwise the provisions apply 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 may be decided to suspend the obligation to submit the above certificate of non-debt TAP for the transfer of ownership of all types of real estate. The above decision is certified according to paragraph a) hereof.”
