What changes in real estate transfer statements – complete driver
With the wave of real estate buying and reinforcing state funds, AADE makes the lives of taxpayers who transfer real estate a little easier by erasing yet another « outbreak » of suffering and bureaucracy to submit statements, while at the same time setting a specific timetable for checking.
According to the new settings that were recently activated:
- In the digital age, property tax returns for recommendations, modifications and abolitions of horizontal or vertical properties, within and outside the objective system, resulting from a tax for payment.
- Taxpayers will no longer visit the Tax Office or the Capital Tax Center (KEFOK) for the submission of these statements, as they are submitted through the MyProperty platform. It is noted that the corresponding statements are submitted digitally from the end of December.
- Within 60 days, the file will be compulsorily checked for each transfer of property by the competent tax services, and if additional supporting documents are required, the taxpayer will be required to submit them within 15 days.
A new AADE driver clarifies the landscape and changes that facilitate taxpayers and notaries in their transactions. In particular:
- What statements are digitally submitted to the MyProperty application?
(a) Initial declarations of real estate transfer tax, in areas within an objective system (APAA), provided:
• They relate to the establishment, modification or abolition of the establishment of horizontal and vertical properties, with or without buildings,
• Transfer of real estate, distribution, exchange, union of real estate and
• Obligation to pay tax.
(b) Initial declarations of transfer tax, which relate to the establishment or amendment of the establishment or abolition of horizontal or vertical properties with or without buildings, for real estate outside the system of objective values, irrespective of the obligation to pay tax.
(c) Statements on the cancellation of the notarial act of setting up, or modifying the establishment or abolition of a horizontal or vertical property, provided that the initials have been submitted through the digital application « Declaration Tax of Property through the DU/KEFOK ».
In the event that there is no possibility of digital submission of PMA declarations due to proven technical weakness, the declaration shall be made in print with the competent DOE/KEFOK through the application of « my requests ».
2. Where and how do the transfer tax amending returns are submitted?
At present, amending statements, if the initial statements have been submitted through the Myproperty application, are submitted to the DOE/KEFOK where the original statement has been submitted, through myaade digital services « my requests ».
3. How is the original property transfer tax return (VAT) via DOU?
The statement is supplemented by the certified notary who will draw up the notarial act and is submitted by the taxpayer or legal representative of the use of their personal TAXIS codes. The statement describes the notary the existing state of the real estate, the changes in real estate by the composition, modification or abolition of the establishment of horizontal or vertical properties, the value of the real estate is recorded by supplementing and submitting the calculation sheets or Legislation. The date of submission of the declaration shall be the date of the last registration of the declaration by the debtor in a statement.
4. How many days is the contract check?
Within 60 days of posting the notarial act in the MyProperty application, the competent service controls the accuracy of the declared and the content of the statement of the statement with the notarial deed. In the event that additional supporting documents are required or found any error in determining the tax, which entails the determination of a reduced tax, the taxpayer shall be summoned by the competent department of the DOE/KEFOK for the submission, within 15 days of the receipt of the invitation, the additional supporting documents. In the event of a non -submission of an amending declaration, the Head of the competent AADE Office shall issue and shall notify the audit order.
5. How is the statement canceled if there are disagreement of contractors before it is accepted?
The notary will delete the temporary statement from the application by selecting from the « deletion of a temporary statement » from the menu.
In the event that there is a disagreement after its acceptance, the transfer tax return is canceled as follows: The notary selects from the application « cancellation of a statement due to a contract », when no contract has been drafted for a specific statement and has not recorded the number and date of contract. The cancellation statement is launched to the competent service, where it will be processed and received by its employee. After the official of the competent service approves the annulment statement, he will create the relevant document/evidence (ASEK) so that if the tax is paid the tax can be refunded to the taxpayer.
