POMIDA TO FINANCE: PROPERTY OWNERS’ CLAIMS FOR COMPENSATIONS, INCOME TAX & DEFENSE!

Also with regard to the taxation of rents in 2020, it requests the postponement of taxation of uncollected rents without requiring a court decision or lawsuit, the issuance of a YA for a discount of 40% of building renovation works, the suspension of the application of presumptions at the expense of the “affected without KAD” property owners, the suspension of the 22% fine due to non-payment of 30% of the income with electronic money and the establishment of a substantial discount of 5% for those who immediately pay the amount of income tax.

Finally in relation to ENFIA 2021, it calls for abandoning any thought and process of increasing zone prices where objective values ​​already apply, not only until the end of the pandemic, but at least until the situation in the market, in the economy and in the social life of our country and people normalizes!  

The full text of the letter is as follows:

To the Minister of Finance Mr.Christos Staikouras,

The Deputy Minister of Finance Mr.Thodoros Skylakakis

The Deputy Minister of Finance Mr.Apostolos Vesyropoulos

The Governor of AADE Mr. Giorgos Pitsili

Here Athens, 11.4.2021

SUBJECT: Property owners’ claims for compensation, income tax & ENFIA

Dear Mr. Ministers, Mr. Governor,

A. Compensation of property owners due to rent reduction:We are receiving strong protests from property owners from all over the country, for an immediate solution to the following five issues:

1. To complete the payment of compensationsJanuary 2021, as the owners of properties leased to businesses “closed by government order” have four months without collecting rent and are facing a very serious problem of survival, and to carry out absolutely before Easter the payment of compensations for the months of February and March 2021.
2. To open all the fields in the AADE applicationto correct the mistakes of the 2020 period, which in accordance with the clarifications that have been given (E. 2184/2020 and 2060/2021), would be marked with AADE messages which have not yet been sent.
3. Yes to be announced when, after Easter, the platform will open for retrospective payroll corrections and for initial COVID declarations for both the March-October 2020 period and the months of January and February 2021, in view of and the new regulations, in order on the one hand to apply the case-by-case new regulations of the codified decision A. 1228/2020 with A. 1059/2021, and on the other hand to “cure” the pending cases of justified omissions and mistakes. 
4. To be issuedin a single decision all the case-by-case and month-by-month corresponding KAD of affected and closed businesses which per period from March 2020, decision A. 1228/16.10.2020 (as correctly amended by decision A. 1059/24.03.2021) mentions and specifies. as absolutely necessary for the understanding and obviously for the practical application of these regulations.  And this to fully facilitate the parties involved (lessor – owner, sublessor and sublessee) in the case-by-case application both on the platform for the declarations of COVID, and and among themselves for the arrangements of rights and obligations arising from the lease and subletting, but also for the exact calculation of the duration of the unilateral extension of the leases of the “closed” businesses. >
5. To announce what solution will be given to the acute problem of the owners of sublet properties, where, while only the sublessors are entitled to a reduction, the lessees/sublessors also proceed with arbitrary and retroactive rent reductions, refusing to pay property owners the full amount of rent owed to them. Especially to explain and clarify the repeated in the decisions and circulars (E.2184/2020, A. 1228/2020, as amended, E.2060/2020, A. 1003/2021) below quoted paragraph because it is not clear when and who is entitled from the parties involved (lessor – owner, sublessor and sublessee), on the one hand rent reduction or exemption and on the other which of the two between the sublessor and the lessor (owner) pursuant to the provisions of paragraph 2 of article 13 of Law 4690/2020, is entitled to compensation as the case may be:

“In the case of the previous paragraph, the beneficiary of a partial or full exemption can only be the third party to whom the use of the lease is granted (sublessee) and who meets the conditions of present and not the lessee, with the exception of the case where the beneficiary of a partial or full exemption from the payment of rent, in accordance with the provisions of the present, is independently also the lessee for his professional establishment”.

B. Income tax returns. Ahead of the submission of 2020 income tax returns, the following five relief measures for taxpayers need to be legislated:

1. Deferral of taxation of uncollectibles of rentyear 2020 without requiring a court decision or lawsuit.
2. Issuance of the ministerial decision on the tax deductionof 40% of the expenses for the works related to the energy , functional and aesthetic upgrading of buildings, provided for in article 39B of the KFE, as it was added by law 4646/2019.
3. Suspension of application of presumptionsat the expense of “affected persons without KAD » property owners.
4. Suspension of 22% finefor not paying 30% of income with electronic money.
5. Substantial discount of 5%to those who immediately pay the amount of income tax.

C. Taxation ENFIA 2021.In view of the calculation of the amount ENFIA 2021: To abandon any thought and process of increasing zone prices where objective values ​​already apply, not only until the end of the pandemic, but at least until the market situation normalizes , in the economy and in the social life of our country and people!  

Best Regards

For the Board of Directors

The President The Secretary General Stratos I. Paradias Tasos G. Vappas

Lawyer A.P. – UIPI President                         Lawyer A.P. – y.D.N.