With this MIA the Ministry of Finance decided:
- The amendment of the following data 1067780/82/ Γ0013/09.06.1994 (POL.1149) of the decision of the Deputy Minister of Finance “Amendment, improvement and codification of the provisions concerning the taxable value of transferred for any reason real estate within a plan, according to the objective system” (B’ 549), as follows:
The second paragraph of par. 20 of article 2 of the above decision is amended and after the end of the second paragraph a new paragraph is added and par. 20 of article 2 is formulated as follows:
“20. The age begins to be calculated after the completion of two years from the date of issuance of the building permit or its last revision (eg if it was issued on 30.9.1978 the age begins to be calculated from 30.9.1980). If there is no building permit, the age is calculated from the date of construction, which is proven by any public document, such as a previous title deed, legalization of arbitrariness, start of electricity supply, as well as from the certificate of completion of the process of subscribing the property to those in force when the certificate was issued provisions on the regulation of unauthorized persons, as issued by the relevant information system of the Ministry of Environment and Energy, accompanied by the corresponding registration sheet. In the last case of the previous paragraph, for the calculation of seniority, the end date of the interval written in the seniority field of the corresponding record sheet is taken into account. Permits to change only the use of the building or renovation permits that do not affect the supporting organization of the building, are not taken into account for the calculation of age. Especially in conservation properties that have been radically renovated, even if the load-bearing structure of the building is not affected, the age is calculated two years after the date of issuance of the renovation permit. A period shorter than a semester is not taken into account, while a longer period is counted as a year. For the age factor to be applied, the building must be completely finished.
If a demolition permit has been issued, which must be presented, the value of the building, if its demolition takes place within a year from the time of issuance of the permit. If it is not demolished within this deadline, a supplementary declaration must be submitted within one month of its expiry, otherwise the taxpayer’s initial declaration to the competent DOU is considered dishonest.
In if a demolition permit has not been issued but there is a demolition protocol, this should also be provided, so the building is not taken into account when calculating the value of the entire property. If the building is not demolished within one month of submitting the declaration, the taxpayer is required to submit a supplementary declaration.
If the building does not have a roof (unroofed), this taken into account when calculating the value of the entire property. In the case of an extension of an existing building, the age is calculated separately for each part, depending on the time of its construction, which is proven as above. If old and semi-damaged or even preserved buildings lack a roof, their value is considered zero, for the area and the floor that is without a roof, as long as the removal of the roof is due to destruction and is not included in the scope of repair work.”
Otherwise, the following information applies 1067780/82/ Γ0013/09.06.1994 POL.1149 (Β’ 549) decision.
- The modification of the under data 1129485/479/ Γ0013/ 03.12.1996 (POL.1310) decision of the Deputy Minister of Finance “Determination according to article 41a of the law 1249 /1982with objective criteria, the value of real estate buildings, which are located in areas where the objective determination system does not apply” (B’ 1152), as follows:
The fifth paragraph of par. 4 of article 2 of the above decision is amended and after the end of the fifth paragraph a new paragraph is added and par. 4 of article 2 is formulated as follows:
«4. Age factor
A factor is applied to determine the taxable value of a building, depending on its age.
For the age factor to be applied, the building must be completely finished. A case of simultaneous application of the completion and age factors is excluded, except for the case of the previous paragraph, in which we have an unfinished building, but electrified and therefore considered at the stage of completion of the floors.
The age begins to be calculated after the completion of two years from the date of issuance of the building permit or its last revision (e.g. if it was issued on 30.9.1978, the age begins to be calculated from 30.9.1980) and is expressed as an integer number of years, with the assumption that a period shorter than a semester is not taken into account, while a longer period is counted as a year. If there is no building permit, the age is calculated from the date of construction, which is proven by any public document, such as a previous title deed, legalization of arbitrariness, start of electricity supply, as well as from the certificate of completion of the process of subscribing the property to those in force when the certificate was issued provisions on the regulation of unauthorized persons, as issued by the relevant information system of the Ministry of Environment and Energy, accompanied by the corresponding registration sheet. In the last case of the previous paragraph, for the calculation of seniority, the end date of the interval written in the seniority field of the corresponding record sheet is taken into account. Permission to change only the use of the building or permissions for non-essential renovation are not taken into account for the calculation of age.
On the contrary, permission for radical renovation, especially in listed buildings buildings, is taken into account for the calculation of age, starting two years after the date of issuance of the renovation permit.
In the case of an extension of an existing building, the age is calculated separately for each part, depending on the time of its construction, which is proven as above.”
In the rest, the following information applies =”https://www.e-nomothesia.gr/tags.html?tag=1129485″>1129485/479/Γ0013/03.12.1996 (POL.1310) decision.
This decision is valid from its publication in the Government Gazette.
This decision is to be published in the Government Gazette.
Athens, May 24, 2021
