More specifically, henceforth as the deadline for the submission of real estate data declarations (E9) regarding the establishment, acquisition and any other change in rights (full ownership, small ownership, usufruct, etc.), the 31st of May of the following year from the day of establishment, acquisition and any other change of said rights is set, while today, the taxpayer who makes any change to his immovable property, is required to declare the change within 30 days, from the day of establishment, acquisition and any other change of the above rights!
With the same amendment, fines for not submitting the declarations are also “given” of changes in real estate ownership in previous years and specifically since 2010. Especially for overdue amending declarations of real estate data (E9) for the years 2010 and following, which were submitted or will be submitted from 31.12.2014, until the publication of the draft law under approval, no the specified fines are imposed, as the case may be. However, fines that have been confirmed are not deleted and any fines that have been paid are not refunded.
Also, from now on, there is no monetary penalty for overdue amendments. declarations of real estate data (E9) that are submitted until the cadastral data are posted throughout the Greek Territory. Also, in case of submission of property data declarations for more than one year, a single fine is imposed, as long as the same changes are repeated in these declarations.
As explained in the introductory report of amendment with the proposed amendments of paragraph 4 of this article, taxpayers are given the opportunity to correct their property situation by submitting a statement of real estate data without fines. The regulation will contribute positively on the one hand to the complete and correct display of real estate in the OPI Real Estate Register maintained at the Independent Public Revenue Authority, but mainly to the correct display of real estate in the National Land Registry.
Furthermore, the regulation will contribute to the development of a climate of trust in state-citizen relations, given that the submission of amending declarations of real estate data in many cases is without tax interest, since they are submitted only to declare e.g. the electricity supply number (for control purposes of the Administration) or to correctly locate the property (due to lack of complete or correct display of the maps of the electronic application).
THE PROPOSED PROVISION
Article…
Uniform Property Ownership Tax Regulations (EN.F.I.A. ) and statements of real estate data E9)
- The approx. a’ of par. 3 of article 23 of Law 3427/2005 (A’ 312) is replaced as follows:
“3.a. From January 1, 2019 onwards, for the establishment, acquisition and any other change to the rights referred to in paragraph 1 of this article, the person liable to submit a declaration of real estate data shall submit it by May 31 of the following year from the day of establishment, acquisition and of any other change to the above rights”.
- At the end of par. 2 of article 54 of Law 4174/2013 (A’ 170) approx. j) as follows:
“j) In case of non-submission, late submission or submission of an inaccurate statement of real estate data (E9) a fine is imposed for it with the act of determining the tax, which is issued on the basis of the above statement. In case of submission of declarations of real estate data for more than one year, a single fine is imposed, as long as the same changes are repeated in these declarations. By decision of the Governor of A.A.D.E. the procedure for imposing the above fine is determined, as well as any other necessary detail for the implementation of the first two paragraphs of the present case.
No fine is imposed on EN.F.I.A. declarations. – tax determination acts, which are computerized by the Tax Administration.”
- For overdue amending declarations of real estate data (E9) for the years 2010 and following, which were submitted or will be submitted from 31.12.2014 until the publication of this, the fine of the article is not imposed, as the case may be 54 of Law 4174/2013 or the independent fine of Article 4 of Law 2523/1997 (A’ 179). Fines that have been assessed are not deleted. Any fines that have been paid are not refundable.
- The provisions of article 54 of Law 4174/2013 do not apply to overdue amending statements of real estate data (E9) submitted until the cadastral data are posted throughout the Greek territory , as it emerges from a relevant, Statutory Act of the Board of Directors. of the N.P.D.D. “Hellenic Land Registry”, which is notified to the Minister of Finance.
