The properties are on a tight control rope along with AADE auditors to make “leaves and feathers” 2,500 cases of land transfer, inheritance, donation and parental benefits. Investigations by tax inspectors are extended to notaries and creditors to identify properties that change hands without paying ENFIA but also short-term rentals as well as transfers of properties. with money after their radical ban.
The auditors took the speed, while this Monday the Capital Taxation Center in Thessaloniki is the first, where all the capital taxation services of the DOY of the co-capital company and everything related to the real estate tax will pass .
The open cases in 2018 for the transfer of real estate in areas outside the purpose determination system where the taxpayers did not accept the tax assessment and that expire on December 31, 2024 are reviewed For notaries and creditors , the checks are related to the ENFIA certificate. It is checked whether the ENFIA in the last 5 years has been paid on the assets transferred.
Cases are targeted
The pending cases in 2018 are high on the list of the tax control mechanism because it expires on December 31, 2024, and before the end of the year, the “rebates” with additional taxes and fines should have been sent to the taxpayers.
Checked the following:
1. Property transfer tax cases with temporary property value. These cases are related to real estate in areas outside of objective values, the taxpayer did not accept the estimated provisional value of the DOY and the difference between the declared value and the overestimation exceeds 30% or the value of the overestimation exceeds 100,000 euros. In these cases, the conditions for exemption from the transfer tax, the area of the property as well as the price of the property stated in the contract are examined.
2. Cases of parental benefits in the first residence. In these cases, it is checked whether the child has the right to exemption from tax on the parental allowance, due to the main residence.
3. Real estate transfer tax cases where an exemption of the first residence is granted based on the value of the property.
4. Tax cases of inheritances – gifts – parental benefits, which include securities, stocks, shares, shares and usually businesses (not listed on the stock exchange).