MINISTRY OF FINANCE: TAX MULTIPLE DRAFT WITH 12 FAVORABLE SETTINGS FOR REAL ESTATE!

1. Reinstatement of debtors under the provisions of Articles 98 to 109 of Law 4611/2019 and Article 289 of Law 4738/2020 (Article 3)
2. New arrangement for partial payment in up to seventy-two (72) installments (articles 3 to 13)
3. Provisions of Law 4987/2022 regarding the modernization of the property transfer framework are amended-supplemented in the following basic points:

– the conditions for granting proof of awareness for the transfer of real estate or the creation of a real right on it due to compelling reason are provided for in cases where the taxpayer has joined a regulation program debts or has debts that are not overdue or suspended,

– the provision of joint and several liability of the mentioned persons liable to pay the Unified Property Ownership Tax (EN.F.I.A. ) in case of acquisition of real estate due to a compelling reason,

– issues related to the presentation/submission of an ENFIA certificate in cases of promissory or expropriation deeds are regulated.

4. Regulates, as specifically defined, the procedure for payment of property acquisition tax due to death in case of subsequent transfer of the property due to donation or parental benefit.
5. The last owners of inherited properties are excluded, which they have acquired through a contract of transfer due to a compelling reason, from the joint and several liability with the heirs and legatees, for the payment of the tax borne by the said properties (article 18).
6. The time is redefined in favor of the taxpayers statute of limitations of the right of the State, for the imposition of taxes arising pursuant to Law 2961/2001 (taxation of inheritances, donations, parental benefits, etc.) with exemption for all legal actions and inheritances until 31.12.2008, etc.

The obligation to attach the certificate of article 105 of Law 2961/2001, when drawing up a notarial document, which transfers ownership with compelling reason or recommends by the same is abolished cause rights in rem, in real estate, acquired due to death, donation or parental benefit (from now on an obligation of explicit mention by the notary, for the submission of the declaration of inheritance tax, donation or parental benefit) is introduced.
7. Amended – the provisions of article 4 of Law 4223/2013 regarding the method of calculating the main EN.F.I.A. are supplemented. Specifically, for the year 2023, the provision of classification in tax zones with a lower rate of basic tax, for the mentioned buildings (s.s. Conservator) is extended (article 24).

8. The persons liable and the method of digital declaration of real estate data in cases of real estate transfers are defined, and the necessary authorizing provisions are set for the implementation of the proposed regulations (article 25).
9. They are regulated, in accordance with the specific provisions, issues of the procedure for issuing a tax determination act according to the provisions of Law 4987/2022, in case of submission of an amending declaration of persons subject to the Uniform Property Ownership Tax (EN.FIA) from which a tax reduction results (article 26).
   10. The deadline for submitting an application for inclusion in the provisions of par. 29 of article 66 of Law 4646/2019, for the exemption of jointly and severally liable persons from the measures foreseen against them, due to tax debts (article 34).
10. The non-imposition of a fine is also provided for in the case of late submission of an initial income tax return of a natural person or a legal person or a legal entity from which the amount of tax resulting to be paid is up to one hundred (100 ) euros (today, the non-imposition of 2 fines is provided for only in the case of an overdue amendment of an individual income tax return) , or, if they have been collected, they are offset against debts and, in the event that there is no debt, they are returned (article 35).

It is provided, in case , where the income resulting from an overdue Short-Term Residence Declaration has been included in the income tax return of the relevant tax year:

– the non-imposition of the prescribed administrative fine,

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– the annulment of already issued, during the mentioned period of time, acts imposing a fine,

– the offsetting or refund of already collected fines for the above cause (Article 36).

12. The regulation of debts to the municipalities is foreseen to deal with the energy crisis and the increased inflation of the year 2022. In particular:
    a. It is possible to settle overdue debts to the municipalities during the specified period of time, either in thirty-six (36) or in seventy-two (72) installments, with the specified interest rate. of the debtors in the arrangement as well as the debts that are excluded, and it is allowed to include the debts that have become overdue after the specified date and are included in serviced permanent arrangements.

For the implementation of the new regulation, all the benefits of Law 4611/2019 (Articles 110 – 117) and Law 4764/2020 (Articles 165 – 172) apply, such as the granting of proof of awareness and the suspension of proceedings of forced execution.
b. It is possible to revive, under the expressly defined conditions and with all the benefits provided, previous debt arrangements [up to one hundred (100) installments, in accordance with the aforementioned provisions of laws 4611/2019 and 4764/2020], which were lost or rendered non-payment served until the specified date. (article 90)
The above arrangements apply retroactively from 1.1.2022. (article 91).

See here the entire text of the bill, the introductory report, etc.