Article 42 of Law 5028/2023 once again improved the issuing procedure and the validity period of the certificate of non-payment of Real Estate Tax (T.A.P.) according to the process of transferring ownership of real estate and redefines the procedure and the required supporting documents for its issuance, so as to speed up the relevant procedure, so that each Municipality does not improvise, requesting dozens of supporting documents, and that the issued certificate is valid until the end of each calendar-financial year , and not for two months, as was the case in several municipalities.

However, although the new provision dramatically reduces the number of required documents requested by municipalities,<according to POMIDAwhose opinion was not sought, it has two points in which immediate improvement is needed, which POMIDA pointed out in a letter to the competent Ministers of the Ministry of Internal Affairs and Ministry of the Interior, the content of which is as follows:

Another request of POMIDA that was presented at its 40th Congress, was satisfied by AADE. By decision of the Governor of Mrs. Giorgos Pitsilis, a deadline was given until 31.3.2023 to declare without penalty all lease solutions that took place at any time until 31.12.2022. It is recalled that the declaration of termination of all types of leases is mandatory, and in practice it must be posted on the AADE application after the owner receives the property and its keys and never before, so that it corresponds to reality. Also for the convenience of businesses another decision was established to postpone tax data transmission deadlines to MyData.

With in this first decision it is provided that “In the event that a lease agreement, for which a “Property Lease Information Statement” has been submitted electronically or filed with the D.O.Y., has been terminated by December 31, 2022, the lessor must declare by March 31, 2023 the date of termination, otherwise the lease agreement is deemed to be in force.”. 

The draft law of the Ministry of Finance entitled “Arrangements for the acquisition of occupied properties of the private property of the State, properties of the National Defense Fund, other provisions for the private property of Public and other provisions under the competence of the Ministry of Finance”.

According to the relevant announcement, the following regulations are introduced with regard to real estate and their owners.

With the proposed provisions of articles 1-15, the purpose of the regulation on occupied properties is to modernize the institutional framework governing the conditions and the procedure for the acquisition of owned properties in the private property of the State and fall under the competence of the Ministry of Finance from persons who own them. The acquisition serves purposes of public interest, which consist in the definitive settlement of the ownership status of the private property of the State, in the rehabilitation of the persons who maintain in these properties their residence or the place of exercising their economic activity, and for them in the utilization of the private property of the State and in the promotion of touristic, industrial, craft and rural development for the benefit of the national economy . 

Published in Official Gazette 241^A/23.12.2022, as “Article 96 of Law 5007/2022 and entitled “Determining the upper limit of rent adjustment for commercial and professional real estate leases for the year 2023”, the amendment of the Ministry of Development which does not allow for commercial real estate leases (p.d. 34/1995), rent adjustment that exceeds three percent ( 3%), up to a maximum, in relation to the rent of the year 2022, under the exceptions defined in this provision in favor of the large investment property.

A dark point in the new regulation is that this binding measure was imposed exclusively at the expense of small and medium-sized owners of shops and offices, while all big business and investment property, but also the State itself, when it is a lessor!   

The almost 35-year struggle of POMIDA was solemnly justified in relation to the legality of open parking spaces in gated apartment buildings with thousands of properties on the plot, as independent i.e. horizontal properties, with the amendment of of the Ministry of Digital Governance which was voted in the Parliament and its publication is expected. Along with another article of the same amendment, the deadline for declaring assets in the Land Registry without penalty is extended until 31.7.2023.

This problem has arisen because when in 1979 and in 1981 a ban on the creation of new parking spaces in the open area of ​​the pilothouse was legislated, so that they could not go to residents of other apartment buildings, there was no transitional provision for the many thousands of spaces that had already been legally established over the decades of the 60’s and 70’s and were purchased legally at a time when this was allowed.

POMIDA’s nearly 35-year struggle over the problem of invalidity of parking spaces in the open area of ​​the pilothouse, if they had been created as independent properties, seems that it will soon have a happy ending, as emerges from an authoritative report by the journalist Prokopis Yogiakas, published in the newspaper TA NEA on 13.12.2022, together with which an article by the competent Deputy Minister of Lands, Mr. Theodoros Livaniou, is published, which expressly confirms the above report. 

in the courtrooms and today a serious problem in the Land Registry, also troubling the notaries, with their president Mr. Giorgos Rouskas, also joining the multi-year struggle to find a solution.

Law 5000/2022 entitled“Incorporation into Greek legislation of Directive (EU) 2019/ 2235 – Ratification of an Additional Act to the New Co-Promise between the Hellenic State and the Maritime Community and tax regulations for shipping – Emergency tax and customs regulations – Institutional framework for the operation of the Central State Aid Unit and the State Aid Network – Wage regulations and other financial and development character”,with numerous provisions concerning the taxation of private real estate.

In Part A’ of the law they are incorporated into the Value Added Tax Code and in the National Customs Code provisions aimed at harmonizing the treatment of defense efforts, which are undertaken within the framework of the European Union. with regard to value added tax (VAT) and excise duty (E.F.K.)

The bill dealing with legal issues for the Social Housing Strategy (My Home Programme) to take effect from the start of 2023 put to a public consultation by the Minister of Labor and Social Affairs, Kostis Hatzidakis. At the same time, it published the Guide with the basic parameters of this program.

For POMIDA, the enormous social value of this program is that it addresses the issue of housing in the right way, which is the renovation of old houses and the production of new ones, and not with the “old-fashioned” politicians’ favorite method of tenancy commitments, which is destructive for the whole society, and first of all , for the new generation of renters, since by definition it would exclude them from any possibility of finding a house to rent… Which means that the recent public letter – intervention of POMIDA to the Prime Minister Mr. Kyriakos Mitsotakis on this topic, entitled “Incentives for the renovation and supply of houses for use as a main residence”!