The text of the relevant article of the amendment, from which unfortunately again the legal persons – lessors, is as follows:
CHAPTER A’
TAX ARRANGEMENTS FOR INCOME AND CAPITAL
Article 1
Extension of the possibility of conditional reintegration of debtors in partial payment arrangements for confirmed debts – Replacement of article 291 of Law 4738/2020 as follows: Reintegration of those affected by the pandemic of of the COVID-19 coronavirus in the provisions of Articles 1-17 of Law 4321/2015, Articles 98-109 of Law 4611/2019 and Law 4469/2017.
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Article 2
Tax-free, non-assignable and non-seizable for the return of half of the rent reduction – Replacement of Article 13 of Law 4690/2020
Paragraph 2 of article 13 of Law 4690/2020 (A’104) is replaced as follows:
“2. a. The natural persons of par. 42 of article 72 of Law 4172/2013 (A’ 167), if they received a reduced rent of at least forty percent (40%) or if they received, following an agreement, a reduced rent of at least thirty percent ( 30%), in accordance with provisions in the context of dealing with the effects of the COVID-19 coronavirus, have the right to a deduction of an amount equal to a percentage of twenty percent (20%) of sixty percent (60%) of the rents of those months, calculated before the above reduction, from debts with a final payment date to the tax authority from 31.7.2020 onwards, except for debts from installment payment arrangements or facilities, debts in favor of a foreign public and from recovery of state aid. To the above natural persons, who from the month of November 2020 onwards, receive a reduced rent by forty percent (40%), in accordance with provisions in the context of dealing with the effects of the corona virus COVID-19, instead of the discount of the previous paragraph is paid to the bank account, which has been notified on the website www.aade.gr of A.A.D.E. in the TAXISnet environment, an amount equal to half of the rent reduction for these months at the expense of the credits of ALE 2910601058 “Credits for actions related to the implementation of measures to deal with the negative consequences of the coronavirus” of EF 1023-711-0000000 “General State Expenses” of the Ministry of Finance.
b. The amount of para. a paid to the accounts of the beneficiaries, does not fall into any category of income, is not subject to any tax, fee, levy or other deduction in favor of the State, including the special solidarity levy of article 43A of Law 4172 /2013, is inalienable and non-confiscatable in the hands of the State or third parties, notwithstanding any other general or special provision to the contrary, it is not bound and not offset against confirmed debts to the State, legal entities under public law, Local Government Organizations, legal entities of the latter, insurance funds and credit institutions.
c. By decision of the Minister of Finance, after a proposal by the Governor of A.A.D.E., the more specific procedural conditions, the cross-checking of the data, the payment procedure and any other issue for the implementation of this may be determined. »
