ENFIA: Until 8 March the deadline for property owners

It expires on Friday 8.3.2024 the deadline for hundreds of thousands of owners to submit corrective – amending property data ( ) for this year. In particular, changes in declarations relate to errors or omissions made in the capture of immovable assets in E9 of previous years. The same applies, however, to those who are required to declare changes made to their property during 2023, such as, for example, the addition of new property due to purchase or acquisition through donation, parental provision or inheritance, the deletion of property due to sale or other transfer, the reduction or increase in share ownership rate due to transfer or acquisition of a percentage, the combination of fine ownership with profit, the increase of square metres of the main sites due to conversion of auxiliary or semi-institutional spaces into main property areas, the increase of the surface of the main sites of a property due to legalisation of unsecuted buildings, the change of the condition of a building to an incomplete completion of its construction, the conversion of a property from unfinished to areas due to flood, fire or earthquake, etc. The most common errors in filling E9 that can cause unfair overcharges are: If within the parcel there is a building which is used as a residence, the tax of the parcel is fivefold. In the liquidation of the ELF, the discount on the taxable value of the property is not calculated. In case of non-description of a co-ownership rate, AADE calculates the ENFIA considering that the co-ownership rate is 100%. The registration of auxiliary spaces as main sites is most commonly mistaken. For buildings erected before 1930 an ageing factor of 0.8 applies. Taxpayers who have empty semi-finished buildings, which have not yet been electrified or electrified by construction current, are entitled to a 60% discount on the EEN. Source: ERT