
AADE: NEW CLARIFICATIONS FOR MARCH 2020 TO MAY 2021 COVID DECLARATION!
Due to questions that have arisen after the submission of the “Covid Declarations”, the new circular 2139/2021 of the AADE clarifies the following:
- In the event that a declaration of termination of the lease has been submitted for a property that is used beyond the contractual term of the lease (non-contractual use) and use compensation is paid, in order for the application of the favorable regulations of par. 2 of article 13 of Law 4690/2020, for this reason alone, a “Property Lease Information Statement” should be submitted, in the “Type of lease” field select ” Non-contractual use”and the amount of the use compensation should be entered in the “Total monthly rent” field. The lessor in this case is asked to provide supporting documents that prove the actual fact such as indicatively the lease that expired (depending on the time period of the start of the lease, electronic or handwritten) and the E2 of the previous years in which the amount of compensation or rent was declared which was paid.