The AADE introduced the extension of the deadline for submission of Particular Property Tax declarations for authorized individuals and entities.
Particularly, the AADE offers further time to authorized entities to submit their Particular Property Tax declarations, till Could 31.
It’s recalled that the earlier deadline given to authorized entities by the Tax Administration expired at present, Could 20, 2024.
In keeping with the AADE, these liable to declare the Particular Property Tax are:
Authorized entities and authorized individuals topic to tax.
Joint-stock firms and restricted legal responsibility firms whose goal, in response to their articles of affiliation, is the acquisition, administration, funding and exploitation of actual property.
Delivery firms which have established workplaces in Greece and industrial ship homeowners for the true property that they personal in Greece completely for workplaces, warehouses and catering, coaching and parking areas for his or her workers to cowl their operational wants or that they grant freed from cost, in response to the license their set up, in transport firms, completely for the above makes use of.
Authorized individuals and authorized entities for actual property that they lease to transport firms completely for workplaces, warehouses and catering, coaching and parking areas for his or her workers to fulfill their operational wants.
Authorized entities which can be demonstrably pursuing charitable, academic, cultural or non secular functions in Greece, in addition to the businesses whose shares they personal:
(a) for the properties which can be used completely and confirmed for the aforementioned functions,
(b) for the properties which can be exploited, so long as the product of the exploitation is demonstrably allotted for the success of the identical functions, in addition to
(c) for properties confirmed to be vacant or not producing any earnings.
Firms, all of whose registered shares, shares or shares belong to an area or overseas establishment, so long as they’re demonstrably pursuing public, academic, cultural or non secular functions in Greece, in addition to firms of which they personal all the shares:
(a) for the properties which can be used completely and confirmed for the aforementioned functions,
(b) for the properties which can be exploited, so long as the product of the exploitation is demonstrably allotted for the success of the identical functions, in addition to
(c) for properties confirmed to be vacant or not producing any earnings.
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