The above paid amount does not fall into any category of income, is not subject to any tax, fee, levy or other deduction in favor of the State, including the special levy of solidarity of Article 43A of Law 4172/2013 as the case may be, is inalienable and non-seizable in the hands of the State or third parties, notwithstanding any other general or special provision to the contrary, it is not bound and not set off against confirmed debts to the State, public legal entities law, the Local Government Organizations, the legal entities of the latter, insurance funds and credit institutions, non-applicability of par. 1 of article 47 of Law 4172/2013 in case of distribution or capitalization of the amount of par. 1 hereof in case of a beneficiary legal person or legal entity.
The procedure for advance payment of the amount to the beneficiaries is as follows:
- Especially for the month of May 2021, the beneficiaries are paid in advance according to the criteria of this decision the amount of compensation as follows:
a) for persons who, as required by law in the context of dealing with the effects of the COVID 19 coronavirus, do not collect rent during the month of May 2021:
- i)eighty percent (80%)of the total monthly rent for natural persons and
- ii)sixty percent (60%) of the total monthly rent, for the legal entities and legal entities, including the legal entities of public law of subpar. 3 of par. 1 of article 68 of Law 4235/2014 (A’32), as well as private non-profit legal entities,
b) for natural persons who, as required by law in the context of dealing with the effects of the COVID 19 coronavirus, receive a reduced rent by 40%, an amount equal to half of the reduction of the monthly rent.
The payment of the above amounts will be made to the bank account of the beneficiaries that has been notified on the website www.aade.gr of the Independent Public Revenue Authority (A.A.D. E.), in accordance with the provision of the second paragraph of paragraph a of paragraph 2 of article 13 of Law 4690/2020, as applicable.
- The advance payment of the amount of the compensation for the month of May 2021 is made to the collection beneficiaries, who have submitted a statement on the change of the rent (“Covid Statement”) for the month of April 2021, in accordance with the provisions of under items A. 1003/2021 (B’37), A.1030/2021 (B’702), A.1057/2021 (B’1069), A.1058/2021 (B’1072), GDOU 400/2021 (B’1613) and GDOU 500/2021 (B’2225) joint decisions of the Minister of Finance, the Deputy Minister and the Deputy Minister of Finance and A.1114/2021 (B’ 2149) decision of the Deputy Minister of Finance, under the following conditions:
a) The leases appear active in the AADE Lease Information Declaration system, justify;”>b) The lessor-legal person/legal entity has not declared a stoppage of operations to AADE,
c) The lessee-business has not declared stoppage of work at AADE,
d) The lessee-business to be a beneficiary of exemption from the obligation to pay the total rent for the month of May 2021 based on the KAD included in the Table of A.1114/2021 (B’ 2149) decision of the Deputy Minister of Finance,
e) That the employment/shipping contract be suspended for the month of May , of the lessee or spouse/other party to a cohabitation agreement,
f) The employment contract, for the month of May, of at least one parent with a child ex- member who attends a higher education institution outside his place of permanent residence,
The advance payment is calculated proportionally to the days the rental contract lasts and in case of interruption tenant business in the month of May 2021 in proportion to the days it remained active.
- The advance payment of the compensation for the month of May 2021, is carried out in accordance with article 114 of Law 4270/2014, by the Accounts and Financial Planning Division of the General Accounting Office of the State, in collaboration with the General Directorate of Financial Services (GDOU) of the Ministry of Finance.
- The amount of compensation is paid in advance to the bank account of the beneficiary that has been declared in the Personalized Information of TAXISnet of AADE.
Procedure and deadline for submission of “Covid Declaration” and procedure for recovery of amounts
- The beneficiary of compensation collection for the month of May, lessor/sublessor, regardless of whether he received the advance payment of article 2 hereof, is required to submit a declaration on the change of the rent (“Covid Declaration”), in accordance with the provisions of POL.1162/2018 decision of the Governor of A.A.D.E., as applicable, after its amendment with the following items A.1139/2020 (B’ 2269), A.1243/2020 (B’ 4914), A.1253/ 2020 (B’ 5180), A.1264/2020 (B’ 5345) and A.1050/2021 (B’956) decisions of the Governor of A.A.D.E., until 15.07.2021.
- For cases where compensation is paid in advance in accordance with the provisions of this present but a “Covid Declaration” is not submitted within the deadline, in accordance with the provisions of par. 1, or for cases where the “Covid declaration” for the month of May in relation to the month of April 2021, the amount becomes due and the procedure for seeking it as unduly paid will be determined by the decision defined in the last paragraph of par. 2 of article 3 of the joint ministerial decision GDOU 400 ( B’1613).
- The procedure for paying the amount of compensation to new beneficiaries for the month of May who had not submitted a “Covid Declaration” or had not been compensated for the month of April will be determined by a new decision.
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