A. COVID (RENT REDUCTION) DECLARATION UNTIL JUNE 22!!!
Until Monday, June 22, property owners whose rent has been reduced by 40% due to the measures for the corona virus, they will have to submit to a new special platform of the AADE “Covid Declaration” which will be opened immediately, even within the day, for the change of the rent during the months when its forced reduction was in effect, so that to benefit from the relevant favorable arrangements of the offsetting refund of 30% of the reduction suffered by each owner, with tax obligations (Income Tax and ENFIA) that will arise from 31.7.2020 onwards. In this declaration, which is a justification of the long-term struggle of POMIDA, it will not be necessary to submit details of the responsible declaration of the tenant to ERGANI.
For rent reductions after June, as part of the same measures, owners will have to submit a relevant declaration by the twentieth day of the month to which the reduction applies.
If an initial electronic declaration has not been submitted or amending “Property Lease Information Statement” for that lease, this must precede the “Covid Statement”.
The respective tenants must by Friday, June 26, to state whether or not they accept the “Covid Declaration”. For subsequent rent reductions, the acceptance or non-acceptance of the declaration shall be submitted within three days from the deadline for submission of the declaration by the owner.
If no declaration of acceptance is submitted by the tenant, it is deemed to have been accepted. Declarations of non-acceptance, submitted late, do not prevent the granting of the benefits to the owners. In these cases, a cross-examination can be made and the statements on both sides can be brought to a review at a later time.
B. DECLARATION VALID FOR LEASE EXPIRATION UNTIL SEPTEMBER 30
In addition, by September 30, 2020, property owners must submit to the well-known Information Declaration application of AADE’s Lease Details, declaration of validity or expiration of all their valid leases, declaring for the first time the leases that have been concluded before 2014 and were never declared in the relevant application of AADE! The goal is the automatic completion by AADE of the rents in the tax declarations of property owners.
With the new regulation, which was a persistent request of POMIDA for two years, the an obligation to continually and without reason repeat declarations in this application whenever a lease continues beyond its original contractual or legal term, as long as its terms do not change. The lessor is now obliged :
- By the end of the month following the termination of a lease, to declare its termination in the application. Otherwise, the lease is considered to be still valid.
- Until September 30, 2020, in the event that an old lease, concluded before 2014 and in force on June 12 2020, has been tacitly extended or one of its terms has been changed, and the relevant declaration has not been submitted electronically in myTAXISnet, to submit the relevant declaration now, without penalties and without an energy certificate, with the details of the lease ( lease etc.) effective on June 12, 2020.
- By September 30, 2020 submit a declaration of termination of each lease that has been declared electronically at any time, and terminated by June 12, 2020 .Otherwise the lease is considered to be still valid.
