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More expensive will be the sale and purchase of real estate in 3,792 regions as of January 1, 2019.
Lately, thousands of taxpayers are using notaries for property transfers to avoid charges that will be imposed by the New Year.
Prices for new bands are increasing in many parts of the country as the harmonization of non-commercial real estate values has led to price increases of 3,792 bands and cuts to 2,122 bands, while unchanged prices have remained unchanged. 4,302 bands.
An example is the purchase of real estate in Agios Nikolaos, Crete, where the largest increases in the price of the area (54%) were recorded, the lowest price being up to 1,000 euros / m². from 650 euros / m², all taxes included in the purchase, parental benefits, inheritance.
Practically, for an apartment of 80 sqm the tax on the purchase – a rate of 3% – currently raises to 1,560 euros, but from the new year, the same property will cost 2,400 euros. If it is a new version where a 24% VAT is applied, the tax is removed from 12 480 € to 19 200 €.
Similarly, in the area of Kallithea, the purchase of a 100 m² apartment is now charged with a transfer fee of € 1,842.75. Since 1 January, transfer fees for the same property are projected at 2,720.25 euros, registering an increase of 47.63%.
Beyond the purchase and sale, the objective values also affect inheritance taxes, parental benefits and dozens of other taxes badociated with private property.
These taxes, identified by the Panhellenic Federation of Real Estate Owners, are:
1. Imputed minimum income from free rental / use of real estate at 3% at fair value
2. Professional owner's intentional income of 3% on an objective basis
3. Objective expenditure ("presumption") of living in a private dwelling or rented from a dwelling "+ b" Depending on the region and the TZ.
4. Unique property tax (ENFIA) per property – Buildings: 2,50-16,25 € / m², land: 0,0037-11,25 € / m²
5. Additional tax on total property – tax-free amount of € 200,000. Natural persons: 1 ‰ -1%, Legal persons: 2,5-5
6. Municipal property tax (buildings) + land: 0.25-0.35
7. Offshore real estate tax companies 15%
8. VAT on the market for new buildings and against payment (on the value of buildings): 24%
9. Tax on transfers / use of real estate: 3%
10. Tax on the transfer of real estate: a) Municipal tax 3% on FMA & b) Tax on the prefecture fund of roads (L.4101 / 13): 7% on PHMA
11. Excise tax (- land consolidation): 1.5%
12. Tax on real estate distribution: 0,75%
13. Municipal property transfer tax: 3% on VAT.
14. Analogical tax for the transcription of transfer contracts? 4.75 mortgage loans paid 5 ‰ + 1 paid in the new cadastral offices
15. Tax on inheritance or parental property
16. Tax on real estate donations
17. Analogue tax for the transcription of donations and parental benefits: 7.75 in 8 + 1 mortgages in the new cadastral offices
18. Land registration right proportional to the "Hellenic Cadastre": 1 ‰ over € 20,000 with a limit of € 900
19. Planning fines for the construction or maintenance of buildings
20. Contributions to land and funds to be included in town planning plans (L.1337 / 83, L.2508 / 97, as modified by Article 1, paragraph 7 of L.4355 / 2014 , GG A 269 / 24.12.2014) on land between 10 and 50%, in silver up to 25%.
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