1. Obliged to submit a “Property Lease Information Statement” by the end of the month following the commencement of the lease or the date on which it is modified, regardless of whether it is written or oral agreement, is:
A. The lessors of any type of real estate, with any type of lease, except the lessors of agricultural land with a monthly rent of up to eighty euros (€80), all public administration bodies, and “Short-term rental property managers” who will submit the relevant statements on the new relevant AADE platform, which is about to be launched.
B. Landlords and sublessors of real estate (master or usufructuary) with a written or oral short-term rental agreement not concluded via digital platforms or lease property with a right to sublease for Short-Term Stay purposes.
C. Those who grant the use of a property free of charge to a third party, with the exception of persons exempt from tax for the free grant of a residence up to 200 sq.m. to children or their parents (par. 2 art. 39 of Law 4172/2013 (A’ 167).
2. In cases of co-ownership of rental property, or when a property is leased or sublet for Short Term Residence purposes, the “Property Lease Information Statement” is submitted by one of the co-owners. After the submission is finalized, the submission is valid for the other co-owners as well of the details of the lease from one of the co-owners, it is required, until the deadline for submitting the income tax return, to select the new special field and indicate the reason for non-acceptance.
3. In the case of leasing common areas, the “Property Lease Information Statement” is sufficient to be submitted by one of the co-owners.
4. New possibility of declaring the lease solution. In case of termination of the lease, the lessor “may” declare the termination of the lease until the end of the month following the termination. The possibility of the previous paragraph applies to leases that are terminated after 1.10.2018.
5. Tenant’s reasoned refusal. The lessee refers to the submitted statement and proceeds to the electronic acceptance of the statement, or to its justified refusal.
6. Penalties. Those who are obliged and do not declare the details of the leases or declare them late, are subject to the sanctions provided for by the applicable provisions of Law 4174/2013. For the cases of overdue submission of “Property Lease Information Statement”, will be sent by D.ILE.D. consolidated statements with the details of the liable lessors who submitted the information on the lease of immovable property to the competent D.O.Y within the previous month. which will confirm to the liable lessor the prescribed fines of Law 4174/2013.
7. Energy certificate. On this occasion, POMIDA recalls something that is poorly not specified in the AADE electronic application: That the legal obligation to issue and record an energy certificate exists only “when leasing a building or building unit to a new tenant, regardless of surface area” and not in declarations of extensions or modifications of existing leases (art. 12 Law 4122/2013, see also the special explanatory circular of the Ministry of Internal Affairs and Communications in our members page)!
See our page for Declaration of Tenancies
The entire text of the new circular, as published on the tax portal www.Taxheaven.gr is as follows:
Article 1 Obligations to submit “Property Lease Information Statement”
1. Real estate lessors are required to declare all information of initial or modifying leases, by the end of the month following the commencement of the lease or the date on which the modification takes place, regardless of whether it is a written or oral agreement. In case of termination of the lease, the lessor may declare the termination of the lease until the end of the month following the termination. The possibility of the previous paragraph applies to leases that are terminated after 1.10.2018.
2. The lessors (principal or usufructuary) if they lease a property with the right to sublease for purposes of Short Term Residence, in accordance with the provisions of article 111 of the law 4446/2016, are obliged to submit the “Real Estate Lease Information Statement”.
3. Written or verbal agreements for short-term property leases, which are not concluded through digital platforms, are submitted electronically in accordance with the provisions herein.
4.a. The “Property Lease Information Statement” in cases of co-ownership is submitted by one of the co-owners. After the finalization of the submission, the proof of submission serves as a statement for the other co-owners as well. In the case of non-acceptance of the lease details by one of the co-owners, it is required, until the deadline for submitting the income tax return, to select the special non-acceptance field and state the reasons for non-acceptance.
b. When a property is leased or sublet with the right to sublease for purposes of Short Term Residence, in accordance with the provisions of article 111 of law 4446 /2016and there is more than one owner or sublessor, as the case may be, the “Property Lease Information Statement” is submitted by one of the owners or sublessors of the property, respectively. For the rest, paragraphs b’ and c’ of the previous case apply.
Article 2 Not obliged to submit a “Property Lease Information Statement”
1. Lessors of rural land are not required to submit a “Property Lease Information Statement”, as long as the monthly rent does not exceed the amount of eighty (80) euros.
2. The Central Administration Bodies (or Public or State), as they are defined by the provisions of article 14 of the law 4270/2014, they are not required to submit a “Property Lease Information Statement”.
3. They are not required to submit a “Real Property Lease Information Statement” for short-term leases entered into under the provisions of article 111 of Law 4446/2016 the “Short-Term Rental Property Managers”, regardless of whether they have the status of lessor, sublessor or third party acting as “Property Manager”, in accordance with the provisions of paragraph 5 of article 1 of POL.1187/2017 (B’ 4232) decision of the Governor A.A.D.E. on the short-term rental of real estate in the context of the sharing economy. In case of co-ownership of a property, as long as one of the co-owners is designated as “Property Manager”, neither the other co-owners are required to submit a declaration.
Article 3 Procedure for submitting the “Property Lease Information Statement” through an electronic application of the Directorate of Electronic Government (D.ILE.D.)
1. Declarations of lease information are submitted using an electronic method of communication through the online application of the Directorate of Electronic Government (D.ILEE.D.) at website www.aade.gr.
2. Taxpayers who are new users register in the TAXISnet electronic services in accordance with what is defined in the number POL.1178/7.12.2010 (B’ 1916) decision of the Minister of Finance. This procedure is not required for already certified users in any application.
3. The date of submission of the declaration is considered the date of its final registration in the system, with automatic assignment to the obliged lessor of a unique registration number.
4. In order to submit the declaration, it is necessary to fill in the relevant application for electronic submission of real estate lease information, which is available on the website www.aade.gr.
5. In the event that on the deadline for the timely submission of a lease information statement, there is a technical impossibility to complete the submission, then the lessor contacts the Taxpayer Service Center of the Electronic Services Support Directorate (DYPILY) of A.A.D.E. and his request and his details are recorded, in order to complete the electronic submission, even if delayed. In the event of the above proven inability, the competent D.O.Y. is informed. for the non-culpability of the taxpayer for the overdue electronic submission of the declaration.
6. In those cases where electronic submission is impossible, according to the above, and the declaration is submitted on behalf of the lessor, by a guardian of an inheritance, a court-appointed liquidator, a court-appointed executor or the National Endowments Directorate, a receiver in the event of a bankruptcy, a temporary administrator in the event of a dispute, a trustee in the event of an escrow, a trustee or guardian, or a court assistant in the event that the property owner is minor child or person in judicial support, the submission of the statement is done by hand at the competent D.O.Y. taxation of the lessor with the special declaration form as the attached “SAMPLE I”. The above “Property Lease Information Statement” is received by the competent D.O.Y. and is entered in a handwritten book.
Article 4 Submitted real estate lease information and proof of submission
1. The electronic form for submitting real estate lease information includes the following general categories information:
– Details of lessors
– Details of lessees
The VAT number of the lessee, in the case of natural or legal persons or legal entities, tax residents of Greece. In the case of natural persons who are tax residents abroad, the tax identification number of the lessee, if it exists, or the passport or identity number or any other legalizing document. In the case of legal persons or legal entities of foreign tax residents without a permanent establishment in Greece, the tax identification number of the lessee, if any, or their full details (name, postal address, country of tax residence).
– Lease details
– Details of the property
– Details of the Energy Performance Certificate (EPC).
The submission of the statement is completed by entering the corresponding mandatory information fields per category.
2. After finalizing the submission of the statement, a “PROOF OF SUBMISSION OF PROPERTY LEASE INFORMATION STATEMENT” (SAMPLE II) is printed which includes all the information entered by the user and which is proof of submission of the real estate lease information, which can to submit to all competent services.
Article 5 Sanctions
1. Those who are obliged and do not declare the details of the leases or declare them late, are subject to the sanctions provided for by the applicable provisions of Law 4174/2013.
2. For the cases of submission overdue “Property Lease Information Statement”, will be sent by D.ILE.D. to the competent D.O.Y. consolidated statements with the data of the liable lessors who submitted the real estate leasing information late within the previous month. Based on these situations, the D.O.Y. will confirm to the liable lessor the prescribed fines of law 4174/2013.
On the above statements do not include the details of the obligees who subsequently submitted the “Property Lease Information Statement” due to a proven technical failure.
3. No penalties are imposed on those lessors who, compulsorily, re-submit the “Property Lease Information Statement” of Real Estate Lease Details”, for cases where the sublessor of the property wishes to register this property in the “Register of Short-Term Accommodation Properties”.
Article 6 Other obligees
1. The above mentioned for the submission of real estate leasing information are applied accordingly in cases of subletting, including the subletting of real estate where the right to sublease is granted for purposes of Short-term Residence based on the provisions of article 111 of the law 4446/2016.
They also apply in the case of concession of use of real estate (free concession) with the exception of persons who are exempt from tax according with the provisions of paragraph 2 of article 39 of law 4172/2013 (A’ 167) .
2. In the case of leasing common areas, the “Property Lease Information Statement” is submitted by one of the co-owners, in accordance with the provisions of paragraph 4a of article 1 hereof.
p> Article 7 Notification of contracting parties
With the finalization of the submission, the persons participating in the lease will be informed by a message in the incoming messages of their TAXISnet account, after entering using their personal access codes to TAXISnet.
Each lessee refers to the submitted statement and proceeds to the electronic acceptance or rejection of the statement. In the case of non-acceptance, the reasons for non-acceptance are filled in in a special field.
Article 8 Check Notification of D.O.Y.
The D.O.Y. are updated through the corresponding application implemented by D.ILE.D. immediately after the final submission of the “Property Lease Information Statement” and they have the possibility to retrieve and print the submitted statement.
Article 9 Other issues – Effectiveness
1. With the entry into force of this, the POL.1013/7.1.2014 decision of the Secretary General of Public Revenue is repealed.
2. This decision is valid from its publication in the Government Gazette.
Source: Taxheaven © See more https://www.taxheaven.gr/news/news/view/id/41807
