{"id":3425,"date":"2022-08-29T15:11:11","date_gmt":"2022-08-29T12:11:11","guid":{"rendered":"https:\/\/eniath.gr\/aade-choris-prostimo-oi-tropopoiitikes-diloseis-logo-plafon-stis-epangelmatikes-misthoseis-kai-logo-allagis-nomou-i-dikastikis-apofasis\/"},"modified":"2024-11-06T15:37:55","modified_gmt":"2024-11-06T13:37:55","slug":"aade-choris-prostimo-oi-tropopoiitikes-diloseis-logo-plafon-stis-epangelmatikes-misthoseis-kai-logo-allagis-nomou-i-dikastikis-apofasis","status":"publish","type":"post","link":"https:\/\/eniath.gr\/en\/aade-choris-prostimo-oi-tropopoiitikes-diloseis-logo-plafon-stis-epangelmatikes-misthoseis-kai-logo-allagis-nomou-i-dikastikis-apofasis\/","title":{"rendered":"AADE: AMENDING STATEMENTS WITHOUT FINE DUE TO &#8220;CEILING&#8221; ON PROFESSIONAL LEASES AND DUE TO CHANGE OF LAW OR COURT DECISION!"},"content":{"rendered":"<p style=\"text-align: justify\">a) It is now defined that the &#8220;Real Estate Lease Information Statement&#8221;, which is submitted due to a <strong>modification of the terms of the lease based on a provision of law or a court order<\/strong>, is submitted by the end of the month following the publication of the law or notification of the decision respectively. The above applies accordingly in the case of termination of the lease based on law or court decision.\u00a0<\/strong>This regulation does not affect the known deadline for submitting a statement for changes made based on a written or oral agreement (par. 1a of article 1 of POL.1162\/2018).<\/p>\n<p>b) The <strong>obligation to declare the termination of the lease is added also for the cases of subleases<\/strong> (article 6 POL.1162\/2018) .<\/p>\n<p>c) Lessors\/sublessors who receive notice from the Tax Administration to submit the &#8220;Covid Statement&#8221; or the &#8220;Real Estate Lease Information Statement&#8221; in order to correct their errors or omissions, submit the said declarations within a period of fifteen (15) days from receipt of the notice.<\/strong><\/p>\n<p style=\"text-align: justify\">d)\u00a0 Especially the &#8220;Real Estate Lease Information Statement&#8221; due amending the amount of rent in commercial and professional leases for the year 2022 based on the provisions of article 121 of Law 4926\/2022 (&#8220;ceiling&#8221; 3% in commercial leases), submitted on time and without penalty from the publication of this law <strong>until the 30th of November 2022.<\/strong> This issue was highlighted in time by the tax portal &#8220;<a href=\"https:\/\/www.taxheaven.gr\/\" target=\"_blank\" rel=\"noopener\"><strong>TAXHEAVEN<\/strong> <\/a>&#8220;.\u00a0<\/p>\n<p style=\"text-align: justify?\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify\">With a new decision of the AADE (A.1112\/2022) signed by its Governor Mr. <strong>Giorgos Pitsili<\/strong> and published in the Official Gazette, elements of the decision are amended POL.1162\/2018 entitled &#8220;Submission of Real Estate Lease Information Declaration using an electronic method of communication via the Internet&#8221;, which<strong>resolves a series of important problems of real estate lessors<\/strong>arising from the operation of the Declaration application of Property Leasing Information of AADE, some of which he had marked with <a href=\"https:\/\/www.pomida.gr\/newspost.php?nsl=enimerosi-idioktiton-gia-ekkremeis-apozimioseis-meioseon-misthomaton-logo -covid-apallagi-apo-prostima-anadromikon-tropopoiitikon-diloseon-ekmisthoton-logo-plafon-3\"><strong>letter<\/strong><\/a> of POMIDA.<\/p>\n<p>The changes are as follows:\u00a0<\/p>\n","protected":false},"author":1,"featured_media":3062,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"_links":{"self":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/comments?post=3425"}],"version-history":[{"count":1,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3425\/revisions"}],"predecessor-version":[{"id":3871,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3425\/revisions\/3871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media\/3062"}],"wp:attachment":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media?parent=3425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/categories?post=3425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/tags?post=3425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}