A new Public Revenue Agency (Tax Office) dedicated to Properties: Which owners will be affected?

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A new Public Revenue Agency (Tax Office) dedicated to Properties:  Which owners will be affected?

As of Monday, April 22, 2024, property owners in the Prefecture of Attica will get their own tax office, namely the new Capital Tax Center (ΚΕΦΟΚ), while soon a Capital Tax Center will also open in Thessaloniki. These two new services will be taking over all the capital tax services of the Public Revenue Agencies of Attica and the region of Central Macedonia and anything related to property taxation will fall under the jurisdiction of these new Centers.

Transfers, declarations, taxes, fines, certificates and audits pertaining to properties fall under the competency of the new centers the activation of which coincides with the beginning of the AADE business plan which provides for the conduct of 2,500 audits on property sales, parental grants, inheritances and donations this year, starting with the cases which will lapse until the end of the year. Short-term leases will also be closely inspected in the framework of these new provisions according to which the disposal of three properties in the short-term lease market constitutes a business activity and a VAT is required, as well as property transfers in cash which have been totally prohibited.

The Attica Capital Tax Center premier was scheduled for April 22 with the transfer of competencies from the Public Revenue Agencies for the Commercial Companies of Athens, for Ships, of Koropi, Pallini, Cholargos and for Non-Residents and Alternative Taxation of Greek Tax Residents. The progressive transfer of competencies of the other Public Revenue Agencies of the Prefecture of Attica and their integration in the Capital Tax Center of Attica will take place on the following dates:

  •  13/5/2024: the 1st, 4th, 12th and 16th Public Revenue Agencies of Athens, the Public Revenue Agency for the Commercial Companies of Piraeus, the Public Revenue Agencies of Amarousio, Kifissia, Psychiko, Egaleo and Elefsina.
  •  20/5/2024: the 13th Public Revenue Agency of Athens, the Public Revenue Agencies of Agioi Anargyroi, Glyfada, Ilioupoli, Kallithea, Nea Ionia, Nikaia, Peristeri and the 1st and 5th Public Revenue Agencies of Piraeus.

Oversite

Pursuant to the decision of the Commissioner of the Independent Public Revenue Agency, Giorgos Pitsilis, the Capital Tax Centers’ competencies will include the following:

  • The supervision and the application of the laws pertaining to property transfer taxation (ΦΜΑ).
  • The supervision of the tax compliance of taxpayers and the creation and maintenance of the taxpayers’ tax image.
  • The receipt and processing of declarations (initial or amended.
  • The issuance of tax assessment and fine acts or any other act.
  • The determination of the temporary value of properties for which there is no objective determination.
  • The conduct of audits the imposition of fines on people who violate their obligations.
  • The issuance of hand-written certificates.
  • The verification of the accuracy of the content of declarations, as well as the management of the results from cross-referencing the information of the declarations by applying data cross-referencing methods and systems and risk analysis which are developed by the AADE services.
  • The transfer of important cases to the competent audit authorities when violations are discovered.
  • The supervision and application of the laws regarding real estate taxation, namely the Unified Property Tax (ΕΝΦΙΑ), the Special Property Tax (ΕΦΑ), the Unified Property Fees (ΕΤΑΚ), the Municipal Real Estate Property Tax (ΦΑΠ) and the laws on the declaration of property information (E9).
  • The receipt and management of (initial or amended) declarations and applications (standard forms) which are used as declarations.
  • The verification of an amended Real Estate Property Tax declaration (ΦΑΠ) for natural persons when it results in credit.
  • The verification of receipts when the amended declarations on Special Property Tax  (ΕΦΑ) are received.
  • The provision of a hand-written Unified Property Tax Certificate.
  • The verification of the correct application of the laws on property transfers by the notaries and/or by transcription guards/ cadastral office supervisors.
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