A “lifting” is coming from next month in the context of real estate transfers. Some of these changes include:
1. ENFIA Certificate
The ENFIA certificate is expected to be implemented from June 1, 2023. This will work as follows:
In any exclamatory deed for the transfer of real estate with a compelling reason or the establishment of a real right in it, this certificate will only certify that the specific property will be included in the ENFIA declaration of the 5 years before the transfer or 6 if it already has The tax of this year is issued and not that the corresponding tax has been paid for the specific property and that the ENFIA of the remaining properties has been regulated for these years, as was the case until now.
In any case of transfer of property with compelling reason, it will not be necessary to attach to the transfer contract of the certificate that will certify the full payment of the inheritance, donation-parental benefit, distributive taxes. In other words, this concerns every case of sale of property.
In order to exclude the transfer for a compelling reason (sale) of undeclared real estate, a mandatory mention will be made by the notary in the contract he draws up for the submission of the relevant tax return depending on the reason for the acquisition of the transferred property.
2. Automatic filling of E9
The data of the properties will be automatically taken from the AADE platform “MyProperty” through a new digital application, the E9 declaration that will be completed. It is also pointed out that the taxpayer, before submitting a transfer tax declaration or a declaration of donation or parental property, should first update the details of the house transferred to the property register – E9 up to the next, of the transfer, year. This also applies to the submission of a property inheritance tax return. That is, taxpayers before signing contracts should first check the details of the property being transferred and if there are errors or omissions, then they should be corrected.
The app
A digital declaration of real estate data (E9) with the required imports, changes and deletions of real estate data will be automatically created in the MyProperty application after signing the contract and posting it by the notary.
This practically means that taxpayers will not have to modify their real estate details in E9 when they proceed with a purchase, sale, parental benefit or donation of real estate or when they inherit real estate. Based on the details of the declarations of real estate that are submitted electronically, the E9 will be automatically updated.
3. Property transfer tax and donation and parental benefit tax returns
AADE’s hull is the electronic submission of real estate transfer tax declarations for cases of cancellation and cancellation of transfer, transfer in execution of a preliminary agreement, exchange of real estate, removal of the VAT exemption for the purchase of a first home, and the combination of real estate, as well as the Digital submission of donation and parental tax returns for amending declarations. It is recalled that the above declarations are submitted by hand to the tax office.