Specifically with articles 18 and 19 of Law. 4915/2022a new extension is given, until June 30, 2022, for the submission of data declarations for determining the area or the use of a property, and the provisions of article 66 of Law 4830/2021 are retroactively reinstated, for the cancellation of all the fines resulting from the differences in square meters, the payment of the amounts due with a 20% surcharge and in installments etc. for all declarations to be submitted by this date. Also, the processing and settlement of said cases by the municipalities is completed by 30.9.2022 (the previous deadlines, 21.12.2021 and 31.3.2022, respectively).
The relevant article of the law provides the following:
Article 18
Submission of data declarations for determining the area or the use of a property – Amendment of article 66 of Law. 4830/2021. 4830/2021
In article 66 of n. 4830/2021 (A΄ 169) the following amendments are made:
a) in par. 1 the date “31.12.2021” is replaced by the date “30.6.2022”,
b) in par. 3 the date “March 31, 2022” is replaced by the date “September 30, 2022” and article 66 is formulated as follows:
“1. Those liable in a declaration for the determination of the surface or the use of a property, in order to calculate taxes – fees and contributions to the OTAs. 1st degree, who until now have not submitted or have submitted an inaccurate declaration, submit a declaration with the correct information, at the latest by 30.6.2022.
2. Except for the applicable ones in particular , in article 73 of the b.d. of 24.9/20.10.1958 (A΄ 171) in articles 2 and 5 of the law 25/1975 (A’ 74), in article 2 of the law 429/1976 (A΄ 235), in paras. 11 and 14 of article 10 of n. 1080/1980 (A’ 246) and in par. 12 and 16 of article 24 of n. 2130/1993 (Α΄62), to those who submit a declaration of correct information, in accordance with par. 1, the sum of the fines resulting from the differences in square meters is deleted. The submitters of 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 twenty percent (20%) on the amount resulting from the difference of the square meters of this period.
3. The OTAs 1st degree process the statements and settle all related cases, recording the correct square meters in their Registers, by 30.9.2022 at the latest.
4. Debts to the OTAs. first degree, arising from the provisions in par. 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 smaller than the above minimum limits, which have already been paid or confirmed until the entry into force of this, remain in force.
5. Debts arising from disputes regarding the surface of a property or its use, currently, they are excluded from par. 1 of article 165 of n. 4764/2020 (A΄ 256).”
