AADE also published the following QUESTIONS – ANSWERS:
A. ABOUT COVID DECLARATION:.
- Who is required to submit the “Covid Declaration”?
Obligation to submit a “Covid Declaration”, have property landlords whose rent has been reduced by forty percent (40%) under to deal with the ongoing consequences of the COVID-19 coronavirus pandemic and in order to implement the favorable arrangements provided for under these provisions.
- What is the deadline for submitting the “Covid Declaration”?
The “ Declaration of COVID” is submitted by the lessor of the property by July 1, 2020, in order to declare the rent change (reduction due to COVID) for the months of March, April, May and June, as the case may be.
- What will happen if the rent reduction applies for the following months as well?
As long as the rent reduction continues, whether it is an initial or an amendment, the “COVID Declaration” must be submitted by the twentieth day of the month to which the reduction concerns.
- I am a tenant of a property for which there is an obligation to declare COVID. What are my obligations?
Since the “COVID Declaration” covers the months of March to June, you must accept it by June 26, 2020. For any subsequent rent reduction, you must accept the statement within three (3) business days of the lessor’s submission deadline. If you do not submit the declaration of acceptance within the above deadlines, it is considered to have been accepted.
5. In which cases is the “Covid Statement” submitted by hand?
The “Covid Statement” is submitted by hand when the person obliged to submit it is a guardian of a student’s inheritance , a court-appointed liquidator of an estate, a court-appointed executor or the National Endowments Directorate, a receiver in the event of a bankruptcy, a temporary administrator in the event of a dispute, a trustee in the event of an escrow, a trustee or guardian, or a court assistant in the event that a property owner is a minor child or person in judicial support according to paragraph 6 of article 3 of POL.1162/2018 Decision of the Commander of the AADE.
- To which Service is the handwritten “COVID Declaration” submitted?
The handwritten A “COVID declaration” is submitted to the lessor’s tax office within the prescribed deadlines.
- Is the handwritten COVID declaration signed by the tenant of the property?
Yes. It is signed by the lessee of the property and bears a certificate of the authenticity of his signature.
- If a “Property Lease Information Statement” has not been submitted online first, can a “COVID Statement” be submitted?
No. In order to submit the “COVID Statement” an initial or amending “Real Estate Lease Information Statement” must first have been submitted electronically by 7/1/2020.
- I have entered into a lease agreement as a lessor before 1-1-2014, for which until the decision is issued A.1139/2020, I had no obligation to submit an initial or amending “Property Lease Information Statement”. Do I now have to sign a new tenancy agreement and file it with my DOU?
No. An initial “Property Lease Information Statement” must be submitted online by 6/22/2020.
FOR INFORMATION STATEMENTS REAL PROPERTY LEASE”
1. When is the “Real Property Lease Information Statement” submitted?
The “Real Property Lease Information Statement”, whether initial or amending, is submitted by the real estate lessor by the end of the following month from the start of the lease or the date it is amended.
- If the real estate lease is valid until 12/6/2020 and the “Real Estate Lease Information Statement” has not been submitted electronically, what should I do?
You are obliged to submit an electronic declaration by September 30, 2020, without penalty regardless of the time of conclusion of the contract.
3. The real estate lease agreement was in force until 12/6/2020 due to its implicit extension or modification of its term regarding the amount of the lease. Do I need to submit a Real Estate Lease Information Statement online?
Yes, by 9/30/2020 regardless of when the lease was signed.
4. I am a lessor of a property and the lease was terminated after 12/6/2020. Do I have to declare it?
Yes, in case of termination of the lease, the lessor is obliged to declare this termination by the end of the following month from termination thereof, otherwise the lease agreement is deemed to be in effect.
- The lease agreement has been terminated until 12/6/2020. Do I have to declare its solution?
Yes, until 30/9/2020 as long as it has been submitted electronically or filed with D .O.Y. “Property Lease Information Statement”.
