By March 20, owners who have for services to submit the short-term accommodation statements relating to the leases of the immediately preceding period, as the law stipulates that they must be completed by the 20th of the following month from the date the lessee leaves the property. In fact, from now on, an additional form of ‘pressure’ is added to the property owners as from 8 April 2024 the Capital Tax Control Centre (KEFOK) is activated. Attiki and the relevant responsibilities of DOS XII and Q’ Athens, Glyfadas, and Elefsina are transferred directly to it. Gradually, until 22 April, the capital tax departments of all the county taxes will follow with the aim of intensifying controls on transfers, cash purchases and short-term leases, while in May the Thessaloniki series comes. It should be noted that only two weeks ago, on February 28th, the annual deadline for the amendments to the Brachyron Real Estate Register of owners who earn revenue from short-term leases for the total of 2023 expired. Until then, the owners had the opportunity to “correct” any items “forgotten” to fill in the monthly statements. In addition, any irregularities detected during checks will be treated with strict fines. Among the responsibilities of the KEFOKs will be to verify the correctness of the content of the declarations as well as to manage the results of data cross-checks by applying the methods and systems for cross-checking data and risk analysis developed by the competent staff services of the AADE. In the event of non-compliance of taxpayers and also where infringements are detected, the dispatch of important cases to the relevant audit services is foreseen and finally the conduct of a check and fine on persons who violate their obligations. Specifically, for short-term tenants, these fines will be up to 20,000 euros and even a suspension from short-term lease platforms is foreseen, although if they have been “missed” to finalise the 2023 figures in the ADE registry by 28 February. Finally, those taxpayers who did not make sure to finalise the 2023 short-term lease statements are threatened with 100% taxation of the income declared in the original declarations even if they have been collected. As regards the monthly statements of short-term rental service providers, the lessor should: Enter with his personal TAXISnet codes in the “Register of Property Short-term Accommodation”, which is kept on the website of AADE to register/write the property and obtain Property Register Number (A.M.A.). Posting A.M.A. on the digital platforms of the economy of sharing, as well as on any means of viewing. Submit the “British Accommodation Statement” until the 20th of the month from the date of departure of the tenant from the property. To register on the ‘Register of Short-term Accommodation Real Estate’ data (income cooperatives, percentages, etc.), which are necessary for determining annual income per beneficiary income. To make a public deposit to the Deposits and Loans Fund of the amount due to unknown beneficiaries of income, which the “Manager”, was unable to know when registering “Akinitos” on the “Register of Property Short-term Accommodation”.
Real estate: Time runs out for short term lease providers’ statements
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