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The full text of the AADE circular is as follows: HELLENIC REPUBLIC < II. GENERAL ELECTRONIC GOVERNANCE DIRECTORATE |
“(form E2) by natural persons, legal entities and legal entities
On the occasion of questions that have been submitted to our service regarding the completion of the “Analytic statement for real estate leases” (form E2) when submitting the income tax returns for the tax year 2020, by natural persons, legal persons and legal entities, it is specified that especially for this year, only the total gross amount of income from the lease, sublease, free grant and own use of the real estate per property and per lessee/user, without requiring the filling in of column (11) of the monthly rent/subrent or assumed amount corresponding to the own use or free grant of the real estate.
The above, covers all cases where income is obtained from real estate and there is an obligation to complete the “Detailed statement for real estate rents” (E2 form).
It is clarified that it is not required to submit amending statements for those already submitted.
THE ADMINISTRATOR OF AADE GEORGIOS PITSILIS
or here the relevant circular:https://www.aade.gr/egkyklioi-kai-apofaseis/e-2136-05-07-2021
