YA FOR 30% REDUCTIONS, DEFAULTS AND ROUNDING ERROR COMPENSATIONS!

  • In the event of the lessor’s death, the “Covid Declaration” submitted by the deceased will be taken into account for the period up to the date of his death. In the event that the lessor died before the submission of said statement, it is submitted by his heirs to the D.O.Y. of the deceased, pursuant to the provisions of par. 6 of article 5 of the decision of the Governor of A.A.D.E. under items A.1139/2020, within two (2) months from the expiry of the deadline for submitting the inheritance tax declaration defined in articles 62 , 63 and 64 of n. 2961/2000 (A’ 266) and will be taken into account for the period until the date he died.
  • For the deceased/lessor, the amount of the deduction corresponding to the period of the lease up to the date of his death, will be deducted from his debts, as they have arisen both before and after the date of his death. The heirs of the deceased/lessor submit a “Covid Declaration”, according to the provisions of par. 3 of article 1 hereof.

    For the period after the death of the lessor and as long as the lessee of the property is the injured party, beneficiary of the deduction provided for by the provisions of par. 2 of article 13 of n. 4690/2020 becomes the person who will enter into the lease relationship as a lessor and will have a real right of full ownership or usufruct over the property (as an intestate or testamentary heir, or based on a parental benefit – donation contract, etc.), the which is burdened with the obligation to submit a new “Property Lease Information Statement” and “Covid Declaration”.

    In the event of the death of the lessee who was injured unintentionally, the rent reduction will be limited until the date of his death and accordingly the deduction of par. 2 of article 13 of n. 4690/2020 for the lessor for the same period of time.

     

    1. For the purpose of implementing the Landlord Compensation process and for sound administration purposes, the percentage reduction between the original and reduced rent is calculated and rounded to the nearest whole unit (ie, e.g. 39.50% reduction rounded to 40″). Thus, one more request of POMIDA is satisfied, for the payment of the compensation of those who declared a rounded amount of rent paid or with a difference of a minimum of minutes when calculating the reduced rent, to be compensated ex officio and without being obliged to submit a corrective COVID statement.