The government is moving on to significant changes in the way the ENFIA is calculated, with a view - as they say from Government– eliminate injustices that led some owners to pay tax for more square meters than they actually have.
In essence, this is a measure, which is part of the government's campaign, because the next year will certainly be an election if there is no autumn surprise this year. The new arrangement, to be applied from tax year 2027, introduces the Building Electronic Identity as a key element in determining the taxable surface.
INFERENCE: How the calculation changes
To date, the ENFIA is determined on the basis of the elements of the Land Register, the acquisition title or the building permit. However, when the actual surface of a property is larger or its use has changed, the tax is calculated according to the actual data.
By the new provision, when there is an Electronic Building Identity and by it it appears that the actual surface area is smaller than that shown in the other official documents, for the purposes of calculating the ENFIA the elements of the Electronic Identity will be taken into account. Thus, the tax will reflect the actual characteristics of the property.
No penalties for earlier statements
The amendment also provides that the E9 declarations already submitted, the ENFIA identification instruments and the relevant certificates will not be considered inaccurate or fined, since the Electronic Building Identity shows a smaller surface area than that appearing on the Land Register, the acquisition title or the building permit.
Since when have changes come into effect?
The new rules will apply to property data declarations (E9) and the ENFIA relating to the tax year 2027 and the following.
The aim of the intervention is to calculate the ENFIA based on the actual condition of each property, using the updated elements of the Electronic Building Identity, so as to reflect more accurately both the surface and the use of the property.
Source: ot.gr
