From Wednesday, January 10, 2024
Amending real estate transfer tax returns will also be submitted digitally through the platform myPROPERTYfrom Wednesday, January 10, 2024.
Specifically, by decision of the Governor of AADE, Giorgos Pitsilis (A. 1002/2024 Official Gazette B’ 64/5-1-2024), from 10-1-2024, from 10-1-2024, the amending due-date FMA declarations, for properties located in areas where the system of objective determination of value applies and concern:
• the transfer of real estate or the creation of a real right to real property with compelling reason, for which a joint property transfer tax declaration is submitted by the parties, except for the notarial documents of creation or modification of the creation of horizontal or vertical properties, eviction, correction, repetition or cancellation of a contract
• the invocation by the transferor of the acquisition of the property with regular or extraordinary use, in a contract of transfer of its ownership or establishment of another real right in it for any reason
• the transfer to the contractor by the landowner, due to the execution of a pre-contractual agreement, of an ideal share of the plot and
• the difference in area, as long as this is greater than that stated in the title deed of the property with compelling reason, in the event that it is transferred or a real right is established in it for any reason.