Its time is near MIDDLE, Ownership and Property Management Register, the new digital tool of AADE that aspires to collect on a single basis all the property elements of the Greeks, gradually changing the way the main residence will be certified and the property crossings will take place.
However, before the new system is fully activated, ADE prepares a transitional period and special «time bridge» for the most difficult real estate cases, as the first tests of the platform revealed extensive differences between the E9 and the Land Register.
Under a bill from the Ministry of National Economy and Finance submitted to Parliament, since 2027 MID will be a key source of information for its certification Main residence, mainly for properties located in small settlements up to 1,500 inhabitants, in the context of the exemption from INFUSIONS.
As provided, the exemption will only concern the rights to the main residence of persons located in those settlements, provided that the total value of 100% of the full ownership of the residence does not exceed EUR 400,000.
The change is considered to be a key, as to date the main residence resulted from income tax declaration. Until MID is fully operational, the main residence will continue to be proven on the basis of the previous year's tax return.
The new Register will collect data that are currently scattered on different platforms and bodies, creating for the first time a full picture of the country's building stock. The aim is to have a single record of taxation, housing policy and controls, and there is no way that property that has never been reported will be revealed.
In practice, the biggest problems are identified in arbitrary structures and semi-universal spaces declared in E9 but not reflected in Real estate, as well as in parcels with different areas, open reforestations or proprietary unfinished business. On several occasions, areas appear as public in the Land Register while they have been privately cultivated for decades.
For this reason, AADE examines a transitional arrangement for cases where there are objective difficulties identifying data, especially in areas without complete real estate or in buildings with old unfinished business.
Once the platform is completed, the MID will be interconnected with the National Real Estate database and will draw the property details as declared by the owners. At the same time, the data will be downloaded from E9, while atak will be connected to KAEK through interoperability.
The owners will then receive notices to check, confirm or correct the image of their property. For each property The location, the squares, the co-ownership rates, the use of the property, the power supply number and even the water meter should be stated in detail.
At the same time it will be stated whether the property is a main residence, a holiday home, a business home, if it is vacant, rented or available through short term lease.
The tenants will enter the new system even if they have no real estate. They will indicate the rental property, the owner's details and the amount of the lease, and in the case of Airbnb the platform through which the property is available will also be shown.
Corrections will be mandatory and in several cases will require the subscription of accountants, notaries and engineers, especially where there are differences in square or property pending.
After the completion of the data identification process, the major crossings of AADE will begin. The tax administration will also obtain geospatial data from the Land Register, gaining full insight into the location, surface and real value of the properties.
According to the operational plan of the ADE for 2026, the MID will function as a single digital file for each property, gathering property, use, leases and other changes from different databases. The aim of the tax administration is to strengthen transparency and intensify cross-checks on real estate.
The plan provides that after the completion of the Register, within the second quarter of 2026, they will begin cross-checks between the MID data and the other IT systems of ADE, with the aim of identifying deviations, indicated real estate and cases of incorrect data recording.
A special burden is also placed on agricultural aid, as through the MID the ADE will be able to cross-reference the eligible areas, the ownership status, the leased or granted agricultural areas and their use elements.
At the same time, the operational plan provides for the creation of a new digital geospatial map of the country, based on satellite images and artificial intelligence tools, to identify with greater precision the areas eligible for aid.
In cases where deviations between E9 and Real Estate are detected, owners will be asked to explain, while if it is found that real estate or square were indicated to the tax office, the way will open up for retroactive taxes, FTAs, municipal fees and additional charges.
With the full operation of the MID, any change in real estate will be automatically updated, with AADE first acquiring a full digital map of real estate in the country.
