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POL. 1138/2017 for amendments to tax capital issues

With the Polygraphic Ministerial Circular 1138/2017, details regarding the provisions of Articles 13, 15, 52, 72, 76, and 79 of Law 4484/2017 and the provisions of Articles 10, 13, and 14 of Law 4474/2017, where tax capital issues have been amended.

Thus, according to Article 10 of Law 4774/2017 related to the “Tax provisions for the subsidiaries of Hellenic Holding and Property Company S.A.” and the Olympia and Bequests Committee “have been exempted starting from 1.01.2016 by the necessity to impose a declaration of immovable property and so on. Except for a property change, where there is an obligation to file an E9 declaration.

According to Article 13 of the same Law on Property Taxation, paragraph 2 mentions an extension of two years (2017 and 2018) to suspend the imposition of the supplement for parts of rural land, belonging to natural persons.

From 1^st January 2017

Regarding the Unified Real Estate tax in the real estate of the poor, the administrator is not subject to the Unified Real Estate tax but is obliged to declare in the name of the poor the elements of the property (Ε9) themselves.

As far as the Unified Real Estate tax certificate for inherited property is concerned, this is granted after the Unified Real Estate tax / Real Estate tax has been paid, depending on the inheritance right or percentage.

The granting of the Unified Real Estate tax certificate in special cases of real estate transfer, in return for the total of immovable property, is given a single Unified Real Estate tax certificate without prior settlement of the debts of the Unified Real Estate tax or the Real Estate tax.

Finally, the Unified Real Estate tax certificate for legal reasons is filed by the plaintiff, when at the same time he is also subject to the Unified Real Estate tax, indicating that the same property is included in the Real Estate tax and/or the Unified Real Estate tax statement.

The admissibility of the discussion in a court of law on a property claim is provided by the plaintiff when he is also liable to the Unified Real Estate tax, a certificate that the same property is included in the Unified Real Estate tax statement. or the Real Estate tax, as appropriate, for the previous five years, no longer requiring the payment of the Unified Real Estate tax or the Real Estate tax of the property or the regulation of the remaining the Unified Real Estate tax or the Real Estate tax (paragraph 6).

For all cases, a, b, c, and d, a decision is to be taken to fix the new model certificates of Article 54A of Law 4174/2013, in accordance with the new provisions. Until such a decision is issued, the certificate of such cases will be issued in accordance with the case (vii) of paragraph 5, Article 1 of the Decision of the Polygraphic Ministerial Circular 1004/2015, which was added by paragraph 1 of the Decision of the Polygraphic Ministerial Circular 1002/2017.