The decision provides the following in detail:
Decision A 1003/2021 (Government Gazette B 37/ 11.1.2021)
Procedure and conditions for payment of an amount equal to half of the rent reduction received by landlords for rents in November and thereafter, according to requirement of the law in the context of dealing with the effects of the COVID-19 coronavirus.
THE MINISTER, THE DEPUTY MINISTER AND THE DEPUTY MINISTER OF FINANCE
Bearing in mind:
Article 1
Purpose
- With this decision it is determined, for the natural persons of par. 42 of article 72 of Law 4172/2013 (KFE), who collect a reduced rent by 40%, from the month of November onwards, in accordance with provisions in the context of dealing with the effects of the corona virus COVID-19, the procedure and conditions for paying an amount equal to half of the rent reduction for these months, to their bank account which has been notified on the website www.aade.gr of the Independent Public Authority of Revenue (A.A.D.E.), in accordance with the provision of the second paragraph of paragraph a of paragraph 2 of article 13 of Law 4690/2020, as applicable.
- The as above amount paid, does not fall into any category of income, is not subject to any tax, fee, levy or other withholding in favor of the State, including the special solidarity levy of article 43A of Law 4172/2013, is inalienable and non-seizable in his hands of the State or third parties, notwithstanding any other general or special provisions to the contrary, is not bound and not set off against confirmed debts to the State, the legal entities under public law, the Local Government Organizations, the legal entities of the latter, insurance funds and credit institutions .
Article 2
Beneficiaries
- Lessors, natural persons who have entered into a lease agreement for properties over which they have a real right of full ownership or usufruct and collect a reduced rent for the month of November and thereafter from the counterparties, lessees, as required by law in the context of dealing with the effects of the corona virus COVID-19.
- The sublessors, natural persons, who, based on the right to sublease, have entered into a sublease contract and collect a reduced sublease for the month of November and henceforth from counterparties, sublessees, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.
- The heirs of deceased lessors and sublessees are required to submit to the D.O.Y. where the heir belongs, the supporting documents proving that they have become heirs of the deceased in order to update the information of the Tax Register (re. POL.1006/2013, as amended and in force).
Article 3
Procedure for submitting a “Covid Declaration”
- The collection beneficiary, lessor/sublessor, in order to benefit from the favorable arrangements provided for by these provisions, submits a declaration on the change of the rent (“Covid Declaration”), in accordance with the provisions of the POL 1162/2018 decision of the Governor of A.A.D.E., as applicable, after its amendment with the items A.1139/2020 (B’ 2269), A.1243/2020 (B’ 4914), and A.1253/2020 (B 5180) decisions of the Governor of A.A.D.E.
- In the event that the lessor/sublessor dies and has not submitted the “Covid Declaration” by the end of the relevant deadline, beneficiaries of the amount corresponds to half of the rent reduction, become his heirs, who submit to the D.O.Y. of the deceased the aforementioned statement, pursuant to the provisions of paragraph 6 of article 5 of the decision of the Governor of A.A.D.E under items A.1139/2020, within two (2) months from the expiration of the case of deadline for submitting the inheritance tax declaration defined in articles 62, 63 and 64 of Law 2961/2000.
- In the event that the heir dies after submitting the “Covid Declaration” and has not notified bank account for payments to AADE, according to POL.1140/2006, as amended and valid at the time:
3a. As long as there is a bank account with the sole beneficiary being the heir, any of the heirs shall notify the D.O.Y. of the inheritor this bank account by presenting a certificate from the credit institution in which this account is kept.
3b. If there is no bank account with the sole beneficiary of the heir, then his heirs must notify the D.O.Y. of the deceased, providing the appropriate supporting documents, the percentages of their participation in the inherited property and the number and year of submission of the “Covid Declaration”.
In this case the amount which corresponds to half of the rent reduction is paid according to the percentage corresponding to each of them, to the bank accounts of the heirs who have been declared in the TAXISnet Personalized Information of A.A.D.E. The present application is submitted within two (2) months from the expiry of the deadline for submitting the inheritance tax declaration defined in articles 62, 63 and 64 of Law 2961/2000.
Article 4
Procedure for granting and paying the amount to the beneficiaries
- AADE, after the expiry of the deadline for submission of the “Covid Declaration” and within thirty (30) days, processes the “Covid Declarations” and the notifications of article 3 hereof, based on the data at its disposal , approves them or sends a message for their correction or rejects them. The lessor, sublessor or their heirs are informed by AADE with a message to the email address notified to Taxinet about the rejection of the “Covid Declaration” or about any actions they must take to correct it.
- The payment of the amount to the beneficiaries is carried out in two cycles. The first cycle begins fifteen days from the end of the deadline for submitting the “Covid Declaration”, as defined by the POL.1162/2018 decision of the Governor of AADE (Β’ 3579) as valid and is completed within thirty (30) days from expiration of the above deadline.
The start date of the 2nd cycle will be the next to the end date of the first cycle. The payment of the amounts to the beneficiaries is carried out gradually, in accordance with the provisions of this decision.
- The amount corresponding to half of the rent reduction is paid to the bank account of the beneficiary that has been declared in the TAXISnet Personalized Information of AADE.
- AADE before the payment creates:
a) Detailed statement of beneficiaries in electronic format, which includes their full details (surname, patronymic, A.F.M. ) the bank account number in IBAN format, the payment service provider where the account is held (optional information) and the entitled amount. The electronic form of this statement can be processed by the company “Interbank Systems S.A.” (DIAS S.A.) to which it is forwarded.
b) Summary statement of the beneficiaries in printed and electronic form that includes the number of beneficiaries, the total amount to be paid, in writing and numerically, per bank or credit institution. The situation in question is forwarded to DIAS SA and the Directorate of Financial Management of the Ministry of Finance. The amount of the total expenditure is approved by the competent authorizing officer of the Ministry of Finance, after a recommendation from the AADE.
- The printed consolidated statement of paragraph b of paragraph 4 of this article is sent through the General Directorate of Financial Services (GDOU) of the Ministry of Finance to the Directorate of Accounts and Cash Planning of the General Accounting Office of the State ( GLC) which issues, based on this, a special order to the Bank of Greece to debit the account of the ED No 200 “Greek Government Collection of Receipts – Payments” and credit the interim account of the Greek Government with IBAN code GR22 0100 0230 0000 0242 1220 698 with the name “ED Payments through the mediation of DIAS SA” held at the Bank of Greece with i) the total amount to the beneficiaries and ii) with the amount regarding the total cost per transaction to third parties (DIAS SA) in accordance with 109/ 12-03-2019 act of the Governor of the Bank of Greece. The Bank of Greece is authorized to cover it per transaction to third parties. The payments that will be made until 31/12/2021 are carried out without charge for the Bank of Greece by DIAS SA and without commission for the State.
After the approval of the Directorate of Accounts and Financial Planning of the General Accounting Office of the State, which is provided electronically through an online application, the account with IVAN GR22 0100 0230 0000 0242 1220 698 is debited in order to route the individual payments to the bank accounts of the beneficiaries. The above order is notified to the Financial Management Directorate of the General Directorate of Financial Services of the Ministry of Finance and to DIAS SA.
- The amounts that failed to be paid are returned to the Hellenic State account with IBAN GR71 0100 0230 0000 0000 0200 211 with reason for movement the special payment code of DIAS SA and are accounted for as revenues of the Regular Budget. For unsuccessful payments, DIAS SA informs the Ministry of Finance and the AADE.
- The second payment cycle for the unsuccessful payments of the first cycle takes place in two stages. In the first stage, AADE informs the beneficiaries again, so that they can correct errors or omissions when submitting the “Covid Declaration” or the “Property Lease Information Statement” or correct the bank account in AADE’s TAXISnet Personalized Information. In the second stage, A.A.D.E. processes the “Covid Declarations” after the corrections and approves or rejects them in order to carry out the payments of the beneficiaries following the steps of the above procedure (approval of credits, creation of a new statement by A.A.D.E., transfer of amount to the intermediate account and payment of amounts through DIAS). The second payment cycle is final.
- The appearance of the relevant payments in the public register is carried out by the issuance of offsetting money orders by the GDOU of the Ministry of Finance.
- As supporting documents for the issuance of the relevant of money orders, the following are defined:
a) this decision,
b) the decision of the Minister of Finance on the issuance of the offsetting money order,
c) the consolidated statement of paragraph b of paragraph 4 of this article,
d) a copy of the special order to the Bank of Greece and a statement (extract) of the Bank of Greece for the debit of account No. 200. For the payment of due to the amount, the special payment order of par. 5 hereof takes the place of a commitment decision.
Article 5
This decision to be published in the Government Gazette.
Athens, January 11, 2021
The Ministers
CHRISTOS STAIKOURAS
Deputy Minister of Finance
THEODOROS SKYLAKAKIS
Deputy Minister of Finance
APOSTOLOS VESYROPOULOS
