–Surcharge on basic tax from 0.20% up to 1.00% on the total value per deed right, for every property with an objective value of more than €400,000, if the total property of the taxpayer exceeds €300,000 and p style=”text-align: justify?”>-Addition on the total tax from +5 to +20% for properties with a total objective value of over €500,000.
In general we note that unfortunately the establishment of a multitude of scientific bodies and institutes is not implemented even with this reform of ENFIA (e.g. IOBE, Pissarides Committee, etc.) for the abolition of the additional tax in any form and the application of a reasonable taxation based on the value of the property and not the property of the taxpayer, without exceptions for some and double – triple charges for others.
In particular we note that the new ENFIA will be effective from 2022:
– based on the new and generally increased objective determination zone values.
– with new fluctuating tax brackets of basic tax, which in the upper levels of buildings are increased by up to +25%.
– with discounts of -30% to -10% of the 2019-2021 period limited to properties of total value up to and €400,000.
– with increases of up to +20% on properties with an objective value of over €400,000
– with the supplementary ENFIA not being abolished for legal entities.
– with the value of the rights on the fields outside the city or settlement plan still not be included in the total value of the real estate for the application of the new ENFIA, with the result that the burden of the ENFIA remains on urban real estate.
– By calculating the its total budgetary reduction to reach 350 million euros this year.
Procedurally EN.F.I.A. will be paid in one lump sum until the last working day of the month following the issuance of the tax assessment act, without any deduction, or in up to ten (10) equal monthly installments, of at least ten (10) euros, from of which the first installment is paid by the last working day of the month following the issuance of the tax assessment act. The new E9 submission deadline is March 30, while E9 year 2022 timely amending returns must be submitted by July 29, 2022.
The complexity of the new ENFIA it leaves no room for safe examples and conclusions to the ordinary citizen, and indeed with more than one asset. Consequently, the final conclusion and the moment of truth for each taxpayer individually, will be the time and only when his tax return is opened…
