a) It is now defined that the “Real Estate Lease Information Statement”, which is submitted due to a modification of the terms of the lease based on a provision of law or a court order, is submitted by the end of the month following the publication of the law or notification of the decision respectively. The above applies accordingly in the case of termination of the lease based on law or court decision. This regulation does not affect the known deadline for submitting a statement for changes made based on a written or oral agreement (par. 1a of article 1 of POL.1162/2018).
b) The obligation to declare the termination of the lease is added also for the cases of subleases (article 6 POL.1162/2018) .
c) Lessors/sublessors who receive notice from the Tax Administration to submit the “Covid Statement” or the “Real Estate Lease Information Statement” in order to correct their errors or omissions, submit the said declarations within a period of fifteen (15) days from receipt of the notice.
d) Especially the “Real Estate Lease Information Statement” due amending the amount of rent in commercial and professional leases for the year 2022 based on the provisions of article 121 of Law 4926/2022 (“ceiling” 3% in commercial leases), submitted on time and without penalty from the publication of this law until the 30th of November 2022. This issue was highlighted in time by the tax portal “TAXHEAVEN “.
