{"id":3780,"date":"2018-04-13T14:44:34","date_gmt":"2018-04-13T11:44:34","guid":{"rendered":"https:\/\/eniath.gr\/antikeimenikes-poioi-foroi-kai-teli-epireazontai-amesa-apo-tin-afxomeiosi-tous\/"},"modified":"2024-11-06T17:37:02","modified_gmt":"2024-11-06T15:37:02","slug":"antikeimenikes-poioi-foroi-kai-teli-epireazontai-amesa-apo-tin-afxomeiosi-tous","status":"publish","type":"post","link":"https:\/\/eniath.gr\/en\/antikeimenikes-poioi-foroi-kai-teli-epireazontai-amesa-apo-tin-afxomeiosi-tous\/","title":{"rendered":"OBJECTIVES: WHICH TAXES AND FEES ARE DIRECTLY AFFECTED BY THEIR INCREASE!"},"content":{"rendered":"

Since the year 2000, when its website began operating, it has established a special page for their summary, always updated, “Real Estate Taxation Observatory”<\/a>, in which all permanent and “extraordinary” taxes, fees, levies, fines, applicable to property owners in our country are recorded one by one.\u00a0 \u00a0<\/p>\n

On the same page we list in detail which of these charges are directly affected by any fluctuations in the zone values \u200b\u200bof the objective value system, primarily, and secondarily by the commerciality factors and age of this system. These charges, to which notaries’ fees on the value of property transfer contracts (purchases and parental benefits\/donations) should be added, are currently as follows:<\/p>\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

THE 20 TAXES, FEES, ETC. DETERMINED BY OBJECTIVE PROPERTY VALUES<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1. Minimum presumptive income from rental\/free use of property<\/p>\n<\/td>\n

\n

3% on objective value<\/p>\n<\/td>\n<\/tr>\n

\n

2. Presumed income from self-use of business premises<\/p>\n<\/td>\n

\n

3% on objective value<\/p>\n<\/td>\n<\/tr>\n

\n

3.\u00a0Objective cost (“presumption”) of living in an owned or rented first + second residence<\/p>\n<\/td>\n

\n

Depending on area & T.Z.<\/a><\/p>\n<\/td>\n<\/tr>\n

\n

4.\u00a0Uniform Property Ownership Tax (ENFIA) per asset<\/p>\n<\/td>\n

\n

Buildings: \u20ac2.50-16.25\/sqm<\/p>\n

Plots: 0.0037-11 ,25\u20ac\/sqm<\/p>\n<\/td>\n<\/tr>\n

\n

5.\u00a0Additional tax on total assets – tax-free amount of \u20ac200,000<\/p>\n<\/td>\n

\n

Natural persons: 1\u2030-1%<\/p>\n

Legal persons: 2.5-5\u2030<\/p>\n

p><\/td>\n<\/tr>\n

\n

6. Municipal Property Tax (TAP) (buildings+plots)<\/p>\n<\/td>\n

\n

0.25-0.35\u2030<\/p>\n<\/td>\n<\/tr>\n

\n

7. Real Estate Tax of Offshore Companies<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\n

8. VAT on the purchase of newly built buildings and the consideration (on the value of the buildings)<\/p>\n<\/td>\n

\n

24%<\/p>\n<\/td>\n<\/tr>\n

\n

9. Property Transfer\/Usage Tax<\/p>\n<\/td>\n

\n

3%<\/p>\n<\/td>\n<\/tr>\n

\n

10.\u00a0On the real estate transfer tax: a) Municipal tax & of FMA<\/p>\n

7% on FMA<\/p>\n<\/td>\n<\/tr>\n

\n

11. Exchange Tax (- land consolidation)<\/p>\n<\/td>\n

\n

1.5%<\/p>\n<\/td>\n<\/tr>\n

\n

12. Real Estate Distribution Tax<\/p>\n<\/td>\n

\n

0.75%<\/p>\n<\/td>\n<\/tr>\n

\n

13. Municipal property transfer tax<\/p>\n<\/td>\n

\n

3% on VAT<\/p>\n<\/td>\n<\/tr>\n

\n

14.\u00a0Proportionate transfer fee for transfer contracts \u00a0 \u00a0<\/p>\n<\/td>\n

\n

4.75\u2030 in salaried mortgage registrars<\/p>\n

5\u2030 + 1\u2030 in new cadastral offices<\/p>\n<\/td>\n<\/tr>\n

\n

15. Inheritance or Parental Property Tax<\/p>\n<\/td>\n

\n

See the relevant scales<\/a><\/ p><\/td>\n<\/tr>\n

\n

16.\u00a0Property Donation Tax<\/p>\n<\/td>\n

\n

See the relevant scales<\/a><\/p>\n<\/td>\n<\/tr>\n

\n

17. Proportionate transfer fee for donations and parental benefits<\/p>\n<\/td>\n

\n

7.75\u2030 in the mortgage offices<\/p>\n

8\u2030 + 1\u2030 in the new cadastral offices<\/p>\n<\/td>\n<\/tr>\n

\n

18. Proportionate land registration fee to the “Greek Land Registry”<\/p>\n<\/td>\n

\n

1\u2030 per value over \u20ac20,000 with a limit of \u20ac900<\/p>\n<\/td>\n<\/tr>\n

\n

19. Urban planning fines for the construction or maintenance of arbitrary structures<\/p>\n<\/td>\n

\n

See. Law 4495\/2017<\/p>\n<\/td>\n<\/tr>\n

\n

20. Contributions to land & money for inclusion in city plans (L.1337\/83, L.2508\/97, as amended by article 1 par.7 of L.4315\/2014, Official Gazette A 269\/24.12.2014 etc.)<\/p>\n<\/td>\n

\n

in land 10 to 50%,<\/p>\n

in money up to 25%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/ td><\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

Since its foundation, POMIDA has been engaged in recording and highlighting the complex tax complex at the expense of property owners, a real modern “Lernaian Hydra”…<\/p>\n","protected":false},"author":1,"featured_media":2979,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3780","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\/3780","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=3780"}],"version-history":[{"count":1,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3780\/revisions"}],"predecessor-version":[{"id":4233,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3780\/revisions\/4233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media\/2979"}],"wp:attachment":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media?parent=3780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/categories?post=3780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/tags?post=3780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}