The new provision reads as follows:
Article 76 Transfer of real estate ownership – Amendment of para. b, c and e para. 18 of article 24 of Law 2130/1993
- In para b) of paragraph 18 of article 24 of Law 2130/1993 (A΄ 62) the following changes occur:
a) the first paragraph is amended, in order to provide for the possibility of its application, regardless of whether there is an inability to issue a certificate39 of non-debt of Real Estate Tax (T.A.P.) by the relevant municipality and to further specify the amount of the guarantee to be paid,
b) the second paragraph is amended, so that it is provided that the transferor returns, by deposit or remittance, this amount to the municipality’s bank account,
c) the third paragraph is amended, in order to clarify the way of issuing the proof of deposit or deposit,
d) the the fourth paragraph is amended by providing a deadline of five (5) days to the municipalities, in order to post on their website, the bank accounts, together with the relevant instructions for the interested parties, and paragraph b’ is formulated as follows:
“b. Alternatively, if the transferor so wishes, regardless of whether there is an inability to issue the certificate of para. a), he has the option to pay the relevant municipality, as a guarantee until the debt is settled, an amount corresponding to a percentage of three per thousand (3‰) on the sale price or the objective value of the property in any other case of transfer. This amount is paid by the transferor through a deposit or transfer to the municipality’s bank account. The proof of deposit or remittance of the amount of the first paragraph, which is issued by the bank or the electronic banking system, has the status of a certification under paragraph a). The municipalities are obliged to post on their website, the deposit accounts of the above amounts, as well as relevant instructions for the interested parties, within five (5) days from the entry into force of this.”
- The following changes are made in paragraph c of paragraph 18 of article 24 of Law 2130/1993:
a) the first paragraph is amended, so as to provide for the possibility of its application, regardless of whether there is an inability to issue by the relevant municipality the certificate of non-debt T.A.P. and to further clarify the amount of the provided guarantee,
b) the second paragraph is amended, so that it is provided that the acquirer returns, through deposit or remittance, this amount to the municipality’s bank account, on behalf of the transferor,
c) the third paragraph is amended, in order to clarify the way of issuing the proof of deposit or remittance,
d) the fourth paragraph is amended by providing a deadline of five (5) days to the municipalities, in order to post on their website, the bank accounts, together with the relevant instructions for the interested parties and para. c is formulated as follows:
“c. Alternatively, if the acquirer so wishes, regardless of whether there is a case of inability to issue the certificate of para. a), the acquirer has the possibility to pay to the relevant municipality, as a guarantee until the debt is settled, an amount corresponding to a percentage of three thousand ( 3‰) on the sale price or the objective value of the property in any other case of transfer. This amount is paid by the acquirer through a deposit or remittance to the municipality’s bank account on behalf of the transferor. The proof of deposit or remittance of the amount of the first paragraph, which is issued by the bank or the electronic banking system, has the status of a certification under paragraph a). The municipalities are obliged to post on their website, the deposit accounts of the above amounts, as well as relevant instructions for the interested parties, within five (5) days from the entry into force of this.”
- The first paragraph of paragraph e’ of paragraph 18 of article 24 of Law 2130/1993 is amended, with the provision that the transferor, and not the notary, is the one who submits an electronic platform that the municipality keeps the details of the transferor, as well as the details of the transferred property, as stated in the transfer deed and with the deletion of the provision for withholding the amount owed arising during the transfer of the property, and paragraph e’ is formulated as following:
“e. By decision of the Municipal Council, which is taken with the absolute majority of the total number of members and the consent of the mayor, it can be decided to suspend the obligation to submit the above certificate of non-debt T.A.P. for the transfer of ownership of all types of real estate, subject to submission before the contract is drawn up, on an electronic platform maintained by the municipality, by the transferor of the details of this and of the transferred property, as they will be written in the deed of transfer, so that they can be checked and to confirm any debts based on the Public Revenue Collection Code (n.d. 356/1974, A΄ 356). The above-mentioned decision shall be certified according to paragraph a) hereof.”
