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ENFIA 2019: Double deduction up to 50% – What homeowners will be entitled

Analytical conditions

Double benefit will this year taxpayers who have little property to the objective value 60.000 euro while low income…..

THE ENFIA to be invited this year will initially be reduced by 30% than last year and above the reduced amount will be calculated and the discount 50% due to low income. So for example a taxpayer without children with annual income 7.000 euro has a value property 60.000 euro will have to pay less ENFIA 30% compared to 2018, amount which will then be further reduced by 50% because of meager income.

Note that discount 50% at ENFIA granted to the taxpayer, the spouse and dependent children of the family if the following cumulative conditions conditions:

1.. The total taxable family income in the previous tax year does not exceed 9.000 euro, plus 1.000 euro for the spouse and each dependent member.

2.. The total surface of the buildings in which they hold the rights declaration liable income tax, the spouse and dependent children of the family, taking into account the percentage ownership and the nature of the right, not exceed 150 sq and the total value of real estate, as determined for the calculation of the supplementary tax, not exceed 85.000 euro for a single official, of 150.000 euros for married (and its or his wife or single parent family) a dependent child and 200.000 euros for married (him or his wife and their dependent children or a single parent family) with two dependent children and

3.. THE taxpayer, the spouse and dependent children of the family are resident in Greece.

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