The tax ban on use cash THE payments In the case of rents and their compulsory repayment exclusively through a bank, it is intended to proceed from 1 October - and without further extension - Ministry of Finance.
After the six-month period «grace» given in spring, the financial staff appear determined to comply with the timetable for implementing the law, stressing that the necessary infrastructure ADE and Bank is now fully operational to support the new system.
Therefore, real estate owners and tenants They should now be prepared to have completed the consultations and necessary adjustments by 30 September at the latest, so that the agreed rent can be repaid from now on by means of banking instruments, without paying or interfering with the cash at all.
No money. «hand»
With the new process, all rents residential and business property must be repaid exclusively through a bank account. Any rent, whether for principal residence, student housing, business property, should be paid through a bank account (such as transfer of money, fixed order or e-banking) and not «hand by hand».
Otherwise, cash payments cease to be recognised for tax purposes. Banking will be the only evidence of payment of the rent.
- Such a development will mean:
- – the tenants choose the payment «hand» will be excluded from the housing allowance and the annual rent allowance (up to 800 euros, now increases for protected children).
- – for owners, the collection of cash leases will result in the loss of the automatic 5% discount on gross income from real estate, which is granted without the requirement to provide supporting documents.
- – for enterprises, professional rents not paid through a bank will not be recognised as deductible expenditure from the gross income of the company.
Objective «black money»
The reform is aimed at limiting tax evasion και την καταγραφή της πραγματικής εικόνας της αγοράς ακινήτων. Σήμερα, το μέσο δηλωθέν μηνιαίο ενοίκιο κυμαίνεται στα 230-240 ευρώ, ποσό που, σύμφωνα με τις εκτιμήσεις της φορολογικής διοίκησης, υπολείπεται σημαντικά από τα πραγματικά επίπεδα τιμών, ειδικά στα αστικά κέντρα. Μέσω της αυτόματης διασταύρωσης των τραπεζικών συναλλαγών με τα ηλεκτρονικά μισθωτήρια και τις φορολογικές δηλώσεις, το υπουργείο επιδιώκει να εξαλείψει τα φαινόμενα αδήλωτων ή υποδηλωμένων εισοδημάτων.
Σημειώνεται ότι, βάσει των πρόσφατων φορολογικών δηλώσεων, περίπου 1,8 εκατ. φορολογούμενοι εμφανίζουν εισοδήματα από ενοίκια. Η συντριπτική πλειονότητα των ιδιοκτητών όμως (οι 9 στους 10 ή ποσοστό 87%) δηλώνει ετήσιο εισόδημα κάτω από 10.000 ευρώ, δηλαδή λιγότερα κάτω από 850 ευρώ το μήνα.
Kostis Planjos
