Electronic filing platform special property tax declarations. Special real estate tax, which is calculated at a rate of 15% of the objective value of real estate, is paid by legal entities and legal entities (offshore or offshore company, etc.), any type of private investment company, trust of any type (trust) that have rights in rem full or partial ownership or use of real estate located in Greece.

By decision of the commander of AADE, Giorgos Pitsilis, declarations are submitted electronically until May 20, while the new objective values ​​​​of properties are taken into account when calculating the tax. As determined in the decision, legal entities and legal entities of paragraph 3 of Article 51A of the Tax Code of the Russian Federation that have property rights of full or partial possession or use of real estate are liable to pay tax. Specifically:

• Shipping companies with offices in Greece and companies owning commercial vessels.

• Entities clearly pursuing social, cultural, religious, educational purposes in Greece.

• Companies whose headquarters, according to their articles of association, is located in Greece or in another country of the European Union, all registered shares, shares or shares of which are held by a local or foreign organization, if it is proved that it pursues a public benefit in Greece, for property used for this purpose.

The return must be submitted by May 20 of the tax year. However, the corresponding tax is paid once at the time of filing the declaration. A declaration submitted without payment of tax is considered invalid and has no legal effect. To calculate the tax, the value of real estate and property rights to it as of January 1 of the tax year is taken into account.

Excluded from special property tax are, among others:

• Companies listed on a regulated market or multilateral trading facility.

• Companies with gross receipts in excess of their gross real estate receipts.

• Companies that build property within seven years of obtaining a building permit that will be used for industrial, tourism or commercial business in general.