Article 5 of this amendment provides for the submission of declarations of correct data to determine the area or the use of a property, in order to calculate it in a manner favorable to taxpayers, taxes – fees and contributions to the o.t.a. first grade. In relation to the provisions in force (Article 51 of Law 4647/2019), the following are foreseen:
a. The submission of said declarations is allowed no later than 31.12.2021.
b. The total of all kinds of fees and fines until 31.12.2019, resulting from the differences in square meters for the debtors who will submit the declarations within the aforementioned time period, is deleted.
c. The fees corresponding to the correct square meters, calculated from 1.1.2020 until the date of submission of the electronic statement, are paid with a fine of 20% on the amount resulting from the difference of the square meters of this interval and according to the set installment schedule.
d. Procedurally, the clearing of these new declarations should be completed by the competent services of the Municipalities by 31.3.2022.
e. The above debts are excluded from the applicable regulation of debts to o.t.a. provided for in article 165 of Law 4764/2020.
REASONABLE STATEMENT
With the assessed provision, the right to submit declarations or declarations of correct data for the determination of the surface area or the use of municipal property is granted once again until 31.12.2021 with the deletion of all the fines resulting from the differences in square meters and with the obligation of the applicants to pay the fees corresponding to the correct square meters, in twenty-four (24) monthly installments, calculated from 1.1.2020 until the date of the declaration, with a penalty of twenty percent (20%) on the amount resulting from the difference in the square meters of this space, with the exception of debts arising from differences in terms of the surface of the property or its use from the regulation of par. 1 of article 165 of Law 4764/2020 (A’256).
PROPOSED PROVISION
Article 5
Submission of data declarations for the determination of the area or the use of the property
- Those liable for a declaration for the determination of the area or the use of the property , in order to calculate on it taxes – fees and contributions to the OTAs. 1st grade, who have not yet submitted or have submitted an inaccurate declaration, submit a declaration with the correct information, no later than 31.12.2021.
- With the exception of those applicable in particular, in article 73 of b .d. of 24.9/20.10.1958 (A’ 171) in articles 2 and 5 of Law 25/1975 (A’ 74), in Article 2 of Law 429/1976 (A’ 235), in paragraphs 11 and 14 of Article 10 of Law 1080/1980 (A’246) and in paragraphs 12 and 16 of Article 24 of Law 2130/1993 (A’62), for those who submit a declaration of correct information, in accordance with paragraph 1, is deleted the total of the fines resulting from the square meter differences. Those who submit the declaration of par. 1, are obliged to pay the fees corresponding to the correct square meters, calculated from 1.1.2020, until the date of the declaration, with a fine of 20% on the amount resulting from the difference of the square meters of this space.
- The O.T.A. first grade process the declarations and settle all the related cases, recording the correct square meters in their registers, no later than March 31, 2022.
- Debts to the OTAs. first degree, resulting from the provisions in paragraph 2 are paid by the debtors in twenty-four (24) equal monthly installments with a minimum monthly installment limit except for the last installment of ten (10) euros for natural persons and fifty (50) euros for legal entities. Monthly installments with an amount less than the above minimum limits that have already been paid or confirmed before the entry into force of this document shall remain in effect.
- Debts arising from disputes regarding the surface of a property or its use, hereby, are excluded from paragraph 1 of article 165 of Law 4764/2020 (A’ 256).
What it provides the new regulation
The Ministry of the Interior announces that a new favorable regulation for the submission of a declaration of the correct area of real estate to the municipalities, provides for the relevant provision included to amendment 1066/111, which was submitted by the Deputy Minister of the Interior, Stelios Petsas, to the draft law “New framework for the well-being of companion animals – Program “ARGOS” and other provisions of the Ministry of the Interior”, which is being discussed and put to a vote by the Plenary session of the Hellenic Parliament.
According to the provision, the possibility of a second chance is provided for property owners who delayed or were unable to take advantage of the Ministry’s previous favorable regulation of Internal Affairs and of the K.E.D.E. for the declaration of the correct data for determining the area or use of the properties in the municipalities.
The deadline for submitting the declarations is December 31, 2021.
According to the Ministry of the Interior, the benefits of the regulation are as follows:
-For the owners who will submit a declaration of correct data, all fines, which result from the differences in square meters, for the period before 2020 will be deleted. For the period from January 1, 2020 onwards – and until the date of submission of the statement – a 20% surcharge is provided on the amount, resulting from the difference in the square meters of this space.
-It should be noted that, otherwise, the retroactive charges of municipal taxes, fees, fines and surcharges for the time period before 2020, would exceed – in some cases – 200%, while for the time period from January 1, 2020 onwards, the fines would be multiple times.
-The resulting debts to the OTAs of the first degree can be paid in twenty-four (24) equal monthly installments, with a minimum limit of monthly installments – except for the last one – ten (10) euros for natural persons and fifty (50) euros for legal persons.
-Monthly installments, with an amount less than the above minimum limits that already have paid or confirmed until the entry into force of this regulation, remain in force.
The Deputy Minister of the Interior, Mr. Stelios Petsas, stated: “This is an arrangement that will satisfy both the property owners and the self-government. At the same time, it rewards the consistent citizens, who had responded – in the first period of opening the platform, declaring the correct surface of their properties – as we always have to take into account the people who trust the state, “run” within the specified time limits and do use of the benefits. Those citizens who were late for any reason and choose to join, now, in the regulation, we give the possibility to pay a small fine compared to the previous ones: 20% – and only for the period from 2020 onwards – and not a multiple, which would be the normal fine if this provision did not apply. In this way, the basis for calculating municipal fees is broadened, with the result that municipalities can use these additional resources for the benefit of their citizens, either by reducing fees or by financing new projects for the benefit of the local community. .
The 2020 Platform Account
The clearance of old statements is still in pending in the great majority of Municipalities. According to the accounting data of KEDE, the additional square meters declared on the electronic platform of KEDE amount to 60,630,700 m., with the percentage of declared surfaces in the territory increasing by 35.15%. 2,710,217 declarations corresponding to 1,869,050 electrified properties and 841,052 non-electrified properties were submitted. Based on the specifics, they correspond to an average of 22.4 hidden squares per statement. The annual profit of the OTAs from these statements has not been calculated, but the estimates converge on the fact that this is an unprecedented, “gift” for the local self-government of our country, which was realized thanks to the proposal and the struggle of POMIDA for the adoption of.
