Five Special Real Estate Transfer Tax (RTT) returns available digitally starting today AADEthrough the platform “my property”.
In particular, as emphasized in the corresponding announcement, according to the decision of the AADE manager G. Pitsilis dated 16.08.2022, the following must be submitted in digital form:
- Timely initial tax returns for properties located in areas where an objective valuation system applies include:
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- reference by the alienator to the acquisition of property of permanent or emergency use in the contract for the transfer of ownership of it or the establishment of another real right to it for any reason.
- fictitious transfer pursuant to a pre-sale agreement and a pre-contractual agreement.
- transfer to the contractor from the owner of the site in connection with the execution of a pre-contractual agreement of an ideal share of the site.
- the difference in area, if it is greater than that indicated in the act of ownership of the property for a good reason, if it is transferred or a property right is established on it for any reason.
- Initial timely and overdue FMA returns in the event of a forced auction for real estate located in areas where an objective property valuation system is in place.
According to statistics for the last three years, according to AADE, these declarations average over 30,000 per year.
The above declarations can be submitted digitally until 30.09.2022 and are mandatory from 10.01.2022 onwards.
Source: Kathimerini
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