At the same time, POL.1170/2018 which amends the previous POL.1187/2017 regarding the short-term rental of properties in framework of the “sharing economy” “Determining the type and content of the “Short-term Residence Declaration”. The main changes are as follows:
a) Deadline for declaration. Canceled non-territorial and practically unenforceable obligation to declare each short-term rental “by 12 midnight of the following working day from the departure of the tenant from the property” or the cancellation of the reservation. The new regulation provides that “Short-term Stay Declarations” are submitted by of the following month from the day of the lessee’s departure from the “Property”. Also, in case of cancellation of the short-term rental and when, based on the cancellation policy, payment of rent is foreseen by the lessee, an initial “Short-Term Stay Declaration” must be submitted by the 20th of the month following the cancellation.
b) Administrators. For each property, more than one “Administrators” may be designated, provided that each of them operates on a different digital platform
c) Registration in the Register – submission situations. Obliged persons who have entered into short-term leases from 1.1.2018 and until the start of operation of the application of the “Register of Short-Term Accommodation Properties”, are registered in the above “Register” until 30 November 2018. In addition, they submit a consolidated, per property, “Declaration Short Term Rentals” until November 30, 2018, which will include all short-term rentals entered into from January 1, 2018 to the application start date. (30.8.2018)
Especially for persons who, from 1.1.2018 and until the start of operation of the application of the “Register of Short-Term Accommodation Properties” have entered into short-term leases within the framework of the sharing economy and cannot register in it, they will only have to declare the income they received from the short-term rental of sharing economy properties, separately and aggregated, per property, on their 2018 tax year income tax return forms.
Consequently, the obligations of the landlords/managers of short-term leases consist of:
a) registering the details of the landlord and the property in the new AADE applications for short-term leases , until 30.9.2018, and submission of the details of the last leases by the same date
b) submission of “Short-term Residence Declaration” by the 20th of the following month from the day of the lessee’s departure from the “Property”, or any cancellation of a paid reservation and
c) declaration of rents in the following year’s annual income tax return.
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LEGAL FRAMEWORK: It is recalled that the legal framework for short-term housing rentals in the context of the “sharing economy” is determined by article 111 of Law 4446/2016, as it was amended by article 36 of Law 4465/2017, Official Gazette A 47/4.4.2017 and as finally replaced by articles 83 and 84 Law 4472/2017 (Official Gazette A 74/19.5.2017). It is noted that these leases are civil leases for residential use and not commercial leases, the lessor can be any natural or legal person, without limitation by incompatibilities, etc., and without fiscally or legally acquiring a commercial or professional status or having to obtain a separate KAD (Activity Code Number). Also, these leases have nothing to do with the leases of tourist accommodation in Law 4276/2014, and in particular with the licensed “Furnished rooms for rent – apartments” in the context of article 1 of the above law, the leasing of which is done exclusively as a business activity and is accompanied by the provision of other services, which is expressly prohibited by the provisions on short-term leases of Law 4446/2016, article 111.
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