The new ENFIA have been posted on TAXIS since yesterday, but changes can still be made to taxpayers’ property status, which may potentially reduce the tax burden. Additionally, this year’s legislation allows for payment in up to 11 installments, but this number can increase to 24 if the debt is included in the permanent tax settlement.

The E9 platform is expected to reopen in late April, just before the deadline for the submission of the first installment of ENFIA, for taxpayers to submit amended declarations if they find errors in the property tax assessment.

The most common errors in the E9 form that increase the ENFIA amount relate to the property’s surface area, floor number, age, type of real rights, co-ownership percentages, gaps, unfinished buildings, and the type of buildings within agricultural land.

Auxiliary spaces like storage areas, underground parking, etc., are taxed with a 90% discount, while unfinished buildings are taxed with a 60% discount. During the E9 check, special attention is required in the following areas:

1. Storage – parking: Verify the declared square footage. Auxiliary spaces like storage areas, underground parking, etc., are taxed with a 90% discount.
2. Unfinished buildings: Check if you have declared the property you own as unfinished in the E9 form. Unfinished buildings are taxed with a 60% discount.
3. Real rights: Check if you have correctly declared your real rights (full or bare ownership, usufruct). In case of non-declaration or incorrect declaration of real rights, the property is considered to belong entirely to the taxpayer, and the full tax amount is charged to them.
4. Co-ownership percentage: If there is an error in the E9 form, it will inflate the ENFIA assessment. In case of non-declaration, a 100% co-ownership percentage is assumed for tax calculation.
5. Floor number: If the floor number is not filled in or if the property’s floor is filled in as a loft, the highest applicable coefficient corresponding to the 6th floor is used for tax calculation.
6. Age: The year of issuance of the building permit should be stated in this code and not the year of completion. The age of the property depreciates the zone value and limits the tax amount.

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Up to 24 installments

ENFIA can be paid in up to 24 installments with monthly payments starting from €30 through the “permanent settlement” of Law 4646/2019. In any case, the monthly installments of the “permanent settlement” will not be interest-free but will incur interest calculated at an annual rate of 4.37% if up to 12 monthly installments are chosen, and 5.37% if 13 to 24 monthly installments are chosen.

Inclusion in this settlement can be made for the outstanding non-expired debt or, if there are unpaid expired installments, for the entire amount of the debt, both expired and non-expired. The application for inclusion in the settlement must be completed and submitted electronically along with a relevant declaration. The electronic submission of the application and the required declaration is done through a special application of the TAXISnet system, available on the AADE website at www.aade.gr.