Statement of Correction of the square meters of your real estate in the Municipalities

The obligation to declare for the single reciprocal fee for cleaning and electric lighting is provided in article 2 of law 25/1975, where it depends on the initial electrification of the property (par. 1), the case of modification of the initially declared area of the property (par. 3 ) and the succession in the use of the property (second paragraph in par. 3 that was added with par. 4 of article 27 of N.2130/1993).
The same provisions apply to the uncovered areas, if they are used (par. 2, article 3 of law 25/1975).
The surface determined according to the above is also used for the calculation of the tax on electrified spaces (par. 3, no. 10 of law 1080/1980).
For the Real Estate Tax, the owner or usufructuary or nominee of all kinds of real estate within the city plan or the buildings that are outside the city plan (legally or arbitrarily) (par. 5, no. 24 of n. 2130/1993).

Who cares

Obligors of Declaration are the owners, usufructuaries and prefectures of all types of real estate within the plan or buildings outside the plan (legally or arbitrarily), who:

- They have not declared their property to the Municipality (non-submission of initial declaration)

- Declared less square meters than the actual situation (inaccurate declaration or settlement, etc.)

Crossroads of Declaration of T.M.

- with the application of the Property Register (E9) of AADE from where the information on the real estate data is provided, and

- with HEDNO for the electrified ones, from where it derives information related to no. property provision

What is the deadline for submitting the declaration

Until September 30, 2020

 What are the benefits of timely submission of a statement to the T.M. Correction Declaration Platform? Real estate for taxpayers?
Exemption from fines or retroactive charges in accordance with the provisions in force. Any differences in the corresponding taxes, fees and levies from the declarations of the previous paragraph are calculated and due only from 1/1/2020.

According to the law, non-submission of a TAP declaration by the owners of plots within the plan and within the settlement and the owners of buildings outside the plan anywhere in the country entails a fine of twice the due fee corresponding to the property. For this reason, they should register these properties on the platform with their correct areas, even if they had once declared them, so that on the one hand all their debts are written off by 31/12/2019 and on the other hand the municipalities can send them to following annual TAP payment notifications without the double fine. The provision of par. 2 of no. 51 του ν. 4647/2019 is an excellent regulation that provides a strong incentive for the submission of data on real estate, used by municipalities to collect their revenues.
What are the consequences of the expiration of the deadline of par. 2 of no. 51 του ν. 4647/2019, in case the additional surfaces are not declared?
After the expiration of the deadline, the provisions in force will be applied, in case of non-submission or inaccuracy of the declaration (no. 2, law 429/1976, par. 11 & 14, no. 10, law 1080/1980, par. 12 & 16, no. 24, n. 2130/1993), in combination with the right of the municipalities to collect fees, dating back to previous years (no. 32, n. 4304/2014, ΝΣΚ 141/2015).

Notes:

- The statement concerns the structured and unstructured plots but not the agricultural plots, as long as they do not have a building (house or warehouse).

- The statement through the platform concerns only the correction of the surface of the property, according to its real situation. It is not possible to change the use of the property through the platform.

- In the case of closed auxiliary spaces, which constitute an independent, divided property, fees and taxes are due and a declaration must be submitted because only for the areas that are considered common areas of apartment buildings, TAP is not collected. The same applies to open parking spaces, except for those with the right of exclusive use in a common area, for which no ARF is due.

- In the case of closed ancillary premises which constitute a divided property, fees and taxes are due, in which case, as a general principle, a declaration must be lodged. However, if these areas are not counted, or have already been counted in the total area of ​​public spaces and fees and taxes are paid for them through the electricity bill, you should contact the service of the relevant municipality to adjust the relevant charges (characteristics, for the areas that are considered common areas of apartment buildings are not collected TAP). The same applies to open parking spaces, except for those with the right of exclusive use in a common area, for which no ARF is due.

- Pilots should be declared as open parking, ie surface of the property if they are private, while they are not declared if they are public areas.

The air referred to in the contract of a horizontal composition as the right to rise is declared as non-electrified.

- In case of declaration of buildings without the establishment of horizontal ownership, the mixed surface of them (external walls, stairwells, landing stairs, etc. must be indicated.

In case of co-ownership, not all property owners need to declare the actual area in which they have rights (full ownership, small ownership or usufruct). All it takes is a declaration from an owner.

- Date of creation or change of sq.m. of the property in the statement: eg in case there is an addition of 20 sq.m. in a property of 100 sq.m., which in HEDNO is declared with 100 sq.m., as the date of entry into force of change of sq.m. the date of the increase of sq.m. should be stated. referred to in the relevant license. If the property was 120 sq.m. from the beginning, then as the date of entry into force of the change of sq.m. the date of the building permit or the acquisition of the property is considered.

- In order for a house-apartment to be eligible under the "Save at Home" program, it must be legal at all. For this reason, with the application, each interested party submits together with other supporting documents the following:

1. Building permit for a building for which you are applying for a subsidy to Home Savings or any other relevant document that legitimizes it.

2. PPC (or other electricity provider) account.
3. Copy of the real estate data declaration E9.
4. Property declaration in the Land Registry.

In case it is found that the recorded data do not match with each other or there are arbitrary constructions that were not arranged, then you will lose the subsidy.