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  • Thu, 26 December 2024

AADE: NEW CLARIFICATIONS FOR MARCH 2020 TO MAY 2021 COVID DECLARATION!

  • In the event that a “Property Lease Information Statement” and “Covid Statement” have been submitted for the granting of the right to use a stand or canteen before the issuance of A. 1058/2021 KYA, the re-submission of the above declarations is not required. The “Property Leasing Information Statement” and the “Covid Statement” are submitted in every case by companies operating discount stores (outlets), shopping centers or discount villages, in cases where the KAD of the lessee company is included in the 40%, whenever the declarations are submitted according to the provisions of decision A.1057/2021.
  • The lessees of public school canteens have the right to pay a reduced rent based on the provisions of par.2 of the article 44 of Law 4735/2020. However, the school committees that operate the aforementioned canteens, as legal entities under public law, are not entitled to compensation, for the period from March to December 2020, based on the provisions of par. 2 of article 13 of Law 4690/2020.
  • In the event that a natural person/legal person/legal entity exploits a property for which a leasing contract has been concluded with a leasing company and then leases it to a third party, in order to benefit from the favorable provisions of par. 2 of article 13 of Law 4690/2020, should submit a “Covid Declaration” and “Real Estate Lease Information Statement”, in accordance with the provisions of the decision POL.1162/2018 of the Commander of A.A.D.E., as applicable. The lessor in this case, if called upon, must send the financial leasing contract to the e-mail address diloseiscovid@aade.gr.
  • The favorable provisions of par. 2 of article 13 of Law 4690/2020 do not apply. for the cases of lease with the right of short-term sublease through a digital platform(article 111 n.4446/2016).
  • If there is co-ownership, in the “Real Estate Lease Information Statement”the correct percentages of co-ownership of a property should be declared,in order to be drawn correctly when clearing the “Covid Declaration”.
  • It should be noted that the lessor or the sublessor of a property, as the case may be, it does not fall under the favorable arrangements of par. 2 of article 13 of Law 4690/2020, provided:
    i) the lease agreement has been terminated during the period of validity of the aforementioned favorable arrangements,
    ii) the right of reduced or non-payment of rent has not been used by the lessees / sublessees. of the month to which the relevant “Covid Declaration” refers.
    iv) this is a legal entity whose tenant is not entitled to a full rent exemption but to a 40% reduction (for the months of January to May 2021)
  • Persons who enter into an existing lease due to onerous or no reason (for example, purchase of property, inheritance of property, business transformation, etc.), in order to become beneficiaries of the favorable arrangements of par.2 of article 13 of Law 4690/2020, they should submit the “Property Lease Information Statement” and the “Covid Statement”, based on the provisions of POL.1162/2018 Decision of the Governor of A.A.D. E..
  • The persons who grant / sub-grant the right to use spaces within the port zone, i.e. the Port Organizations, in order to become beneficiaries of the favorable arrangements of par.2 of article 13 of Law 4690/2020, should submit the “Property Lease Information Statement” and the “Covid Statement”, based on the provisions of POL.1162/2018 Decision of the Governor of A.A.D.E., since the rent (compensation) they obtain from the concession / sub-concession of the use of spaces in the port area to third parties constitutes income from real estate.
  • In the event that due to an amendment of the relevant regulatory acts, the percentage of the rent reduction was changed to which lessees or sublessees are entitled, in order to apply the provisions of paragraph 2 of article 13 of Law 4690/2020, lessors / sublessees are required to correct the “Covid Declarations”, after from a relevant message from the Tax Administration, as long as the payment or non-payment of the rent took place based on the provisions of the written decisions. Covid”, based on the provisions of par. 3 and 8 of article 11 of POL.1162/2018 Decision of the Governor of A.A.D.E., no sanctions are imposed.
  • It is clarified that for the months of March 2020 onwards, for cases of subletting with several properties, an amending “Property Lease Information Statement” may be submitted, from July 5th to July 20th, 2021 , for sublessors to match the properties they sublet to the sublessor with the serial numbers of the properties they lease from the lessor, as reflected in the “Real Property Lease Information Statement” submitted for the initial lease.
  • For the rest, what has been accepted with circulars E.2184/2020, E.2060/2021 and E.2123/2021 apply.

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