Detailed new obligations for owners and tenants what is provided for energy certificates – What applies to contracts before him 2014 and what the fines are – Deadline until July 1 for declaration of loss of corona rents…….
Radical changes in the way of declaring real estate lease contracts in the Tax Office provide for a recently issued decision of the Commander of the Independent Public Revenue Authority C. splash.
Hundreds of thousands of property owners who have entered into lease agreements for many years and are still in the process of renewing or have ceased to exist must enter the TAXISnet system to file lease information., in order to inform the Tax Office of the details of these contracts or whether they have expired.
particularly, as it results from what is provided in the decision and what was clarified the day before yesterday in an online seminar organized by the Panhellenic Federation of Real Estate Owners:
1) Owners who have entered into real estate leases before 2014 and, applying what the tax legislation then provided, submitted the - manuscripts completed and signed by themselves and their tenants - documents of these contracts to the competent tax authorities for ratification., since then to this day these agreements are still in force as originally agreed, must submit electronically to the TAXISnet system, until 30 September 2020, lease information statements that include all key elements of these old contracts, that is, the names and TINs of the counterparties (landlord and tenant), the agreed monthly rent, the date of entry into force of the contract and the expiry date, if exists. If the lease agreements are for an indefinite period of time, they are not obliged to declare any expiration date during the electronic completion of the lease information statements..
2) Whereas when many of these old contracts were signed, the owners' obligation to issue energy efficiency certificates did not apply. (PEA) for their rented properties, in order to carry out the electronic completion and submission of lease information statements for these old contracts, owners are not required to issue such certificates afterwards. consequently, The owners of these cases are not obliged to include a protocol number of energy efficiency certificates when completing the data of the lease information statements..
3) For the first time, Moreover, with the new electronic information submission status of lease information which is provided for in the recently issued decision of the commander of AADE it is possible to declare in TAXISnet contracts of real estate for indefinite time. The online application does not oblige the landlord who submits the lease information statement to indicate the expiration date of the contract if it does not exist, but enables him to register the contract as "indefinite"!
4) Furthermore, with the new regime being established, for all property leases that have expired by June 12th 2020, Owners are required to submit lease information stating that their contracts have expired..
5) Hereinafter, in any case of the commencement or termination of a contract for the lease of real estate, the owner (lessor) is obliged to state this fact, by submitting electronically to the TAXISnet system a declaration of commencement or expiration of the lease until the end of the following month. If the lease is not declared, then the lease agreement (the lease) is considered to be in force.
Analytically, with the decision No. A1139 / 2020 of the Commander of AADE G.. Pitsili provides the following regarding the lease information statements:
a) In any case in which a real estate lease agreement has been concluded (lease) before 2014, in force on 12 June 2020 and has been tacitly extended or modified as to a condition, provided that the relevant statement has not been submitted electronically to TAXISnet, the landlord must file a lease information, in which he must indicate the details of this old lease agreement. The declaration may be submitted without sanctions 30 September 2020 and should include data, applicable to 12 June. If at the date of signing the lease agreement there was no obligation of the owner to have issued a certificate of energy efficiency for his property, he must not write anything related to this certificate in the lease information he will submit.
b) In any other case of real estate lease agreement, initial or amending, due to the tacit extension of this or due to a change in the term of the lease agreement concerning the amount of rent, as long as this agreement is in force until 12 June 2020 and the relevant statement to TAXISnet has not been submitted electronically, An information lease statement must also be submitted electronically. The declaration may be submitted without sanctions 30 September 2020, and should include data, applicable to 12 June.
c) Statements of lease information must be submitted to the TAXISnet system by 30 September 2020 and rental property owners (landlords) who have declared their leases electronically, but these have been resolved 12 June. Otherwise the lease is considered valid.
d) From the 13 June and beyond, in any case of the commencement or termination of a contract for the lease of real estate, the owner (lessor) is obliged to state this fact, by submitting electronically to the TAXISnet system a declaration of commencement or expiration of the lease until the end of the following month. If the lease is not declared, then the lease agreement (the lease) is considered to be in force.
From the print edition of the Free Press