This margin applies specifically to those taxpayers who need to correct errors or omissions made in the recording of their real estate assets in the E9 of previous years, so as not to be unfairly burdened with excessive charges in the 2024 Uniform Property Ownership Tax (ENFIA) declarations. , which will be issued within the next few weeks.
Changes
However, it also applies to those who are obliged to declare changes that occurred in their real estate during 2023, such as, for example, the addition of a new property due to purchase or acquisition through donation, parental provision or inheritance, the deletion of a property due to sale or other transfer of, the reduction or increase of the co-ownership rate, due to the transfer or acquisition of a percentage, the combination of small ownership with usufruct, the increase in the number of square meters of the main premises due to the conversion of auxiliary or semi-outdoor spaces into main use spaces, the increase of the surface of the main premises of a property due to the legalization of arbitrary buildings, the change of the status of a building from incomplete to completed due to the completion of its construction, the conversion of a property from completed to incomplete due to its destruction by flood, fire or earthquake, etc.
Automatically
This year, however, some tens of thousands of owners who bought and sold properties in the second half of 2023 will not need to submit an E9 as their amending E9 returns with changes to their properties were automatically filled in via an update from the myProperty online application where they submitted their property transfer tax returns .
The submission of the 2024 E9 declarations by deadline, for those who are liable, can be done in the electronic application “E9 Declaration/ ENFIA” on the AADE digital portal (at the electronic address
Errors and corrections
The 5+1 points that need attention to avoid additional amounts of ENFIA
“E.T.” presents you with the most common mistakes in filling in the E9 that can cause unfair overcharging, with significant additional amounts of ENFIA, as well as the instructions to correct them.
1 Buildings on plots of land
There is a risk that the taxpayer will be charged excessive tax on a plot of land with a building that he owns and declared in E9. In order to eliminate the mistake and avoid an unfair charge, he should pay attention to what information is written in E9 for the specific building. The ENFIA legislation provides that in the event that a building is used as a residence within a plot of land, the tax of the plot is increased fivefold. If the building is not a residence, but an agricultural building or warehouse or business premises, the tax is not quintupled.
According to the instructions for the computerized processing of E9 declarations issued by AADE, in the event that in table 2 of E9 the column of the total area of buildings located on the parcel of land (column 17) has been filled in but the category of property (in column 17a or 17b or 17c), then it is considered that there is a residence on the plot of land!
Therefore, if the taxpayer has a plot of land in which there is a building, which is not a residence but an agricultural building or a warehouse or a commercial building, he must check whether in E9 he has completed one of the columns 17a or 17b or 17c. If this is not the case, then it means that he has failed to correctly declare the type of building. In this case, the computerized system of AADE will perceive the building as a “residence” and during the calculation of the 2024 ENFIA the tax of the plot will be increased fivefold. In order to prevent and avoid an unfair additional charge in the 2024 ENFIA settlement statement, the taxpayer must submit a corrective-amendment declaration E9 of the year 2024, in which he must re-declare the parcel of land and correctly fill in the category of the building located within the parcel of land, filling in either column 17a or column 17b or column 17c as the case may be.
2 Rights in rem
There are cases of taxpayers who have the small ownership or usufruct of real estate and risk being charged with additional ENFIA, because in E9 they did not declare small ownership or usufruct but full ownership, writing code 1 instead of codes 2 or 3 in the relevant columns of E9 or omitting to write any code in the specific columns. In any such case, the deduction on the taxable value of the property, which is provided for in the case of small ownership or usufruct, depending on the age of the usufructuary, is not calculated during the liquidation of the ENFIA, as it is automatically assumed that the property belongs to the declarant in full ownership . This error can be detected and eliminated by a simple check of the code shown in column 15 or column 19 of table 1 of E9 of 2024 if it is a building or plot within a plan or in column 18 of table 2 of E9, if it is a plot of land.
3 Co-ownership percentages
In the event that the percentage of co-ownership is not indicated or an incorrect percentage of co-ownership is indicated, the AADE calculates the ENFIA considering that the percentage of co-ownership is 100%, i.e. that the entire property belongs to the taxpayer, in which case it attributes to the same taxpayer the entire ENFIA of the property. If, for example, the property belongs to the taxpayer by 50% and he has forgotten to declare the percentage of co-ownership or has declared a percentage greater than 50%, then he will be charged for the specific property with an ENFIA significantly higher than the one that actually belongs to him for the said property. To avoid such an unfair overcharging in the 2024 ENFIA statement, the taxpayer should refer to E9 showing his property status on 1-1-2024 and check whether he has completely omitted to enter the co-ownership percentage or whether he has entered wrong percentage. If an omission or error is detected, he must submit an amending-corrective return E9 in which the property must be re-declared with the correct percentage of co-ownership filled in in the corresponding column.
4 Auxiliary spaces
The most common mistake made by taxpayers is the registration of auxiliary premises as main premises. In these cases, a normal tax per square meter is charged and not the one reduced by 90% compared to the tax corresponding to a main use area. It has also often been observed to declare the basement surfaces of properties as main use spaces or the loft that communicates with an internal staircase together with the main spaces of the property. Errors have also been observed regarding the listing of more square meters for the surfaces of the main or auxiliary spaces. In all these cases it is necessary to submit an amending statement E9 to correct the errors.
According to the current legislation, for buildings erected before 1930, an age reduction factor of 0.8 is applied. In other words, a 20% discount is provided to ENFIA for these properties. In addition, for buildings older than 100 years, an age factor of 0.6 is applied, i.e. a 40% discount applies to ENFIA. Any incorrect declaration of the year of construction for an old building must be corrected with an amending declaration E9 of the year 2024 in order to gain the corresponding discount.
It is noted that, in all the above cases, if the errors start from E9 statements of past years (2014-2023), then the corrections should start from the first of these years, so that EN.F.I.A. be retroactively reduced for the specific years.
How the 60% discount is “locked in”
6 Unfinished buildings
Taxpayers who own vacant unfinished buildings, which they do not have still electrified or are electrified with construction site electricity, they are entitled to a 60% discount on the ENFIA applicable to the specific buildings.
In order to calculate the 60% discount on the ENFIA corresponding to an empty, unfinished building, which has never been electrified or is electrified with construction current, the taxpayer must, when listing the details of the specific building in table 1 of E9, have completed , definitely and the following indications:
– In column 10 of table 1, he should have written the code number 99 which means “incomplete building”.
– In column 30 of table 1, he must have completed the indication NO if the unfinished building is “not electrified” or the indication YES, if the unfinished building is electrified with construction current. In the case of filling in the indication “YES” in column 30, the number of the site electricity supply should also be entered in column 31 of table 1.
– In column 32 “special category” of table 1 he should have written the code 8 which means that the declared building is “vacant”.
If even one of these three indications is not filled in on the E9 that shows the image of the real estate on 1-1-2024, then the 60% discount provided by law to the corresponding ENFIA will not be calculated in the ENFIA settlement statement of the year 2024 In order to obtain the discount, the taxpayer must submit an amending declaration E9 for 2024 in which he must write once more all the details of the unfinished building and at the same time fill in the above columns of table 1 (columns 10, 30 and 32 if it is not electrified or 10, 30, 31 and 32 if electrified with site current).
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