Special Real Estate Tax: The platform for declarations has opened

As of today, April 24, the AADE platform for submitting declarations of the Special Real Estate Tax (EFA) 2024 is in operation.
From the online application, the liable Legal Entities can submit and view the Special Property Tax declarations.
According to the provisions of the Tax Administration, the following are liable for VAT declaration:

• Legal entities and legal persons subject to tax.
• Joint-stock companies and limited liability companies whose purpose, according to their articles of association, is the purchase, management, investment and exploitation of real estate.
• Shipping companies that have established offices in Greece and commercial ship owners for the real estate that they own in Greece exclusively for offices, warehouses and catering, training and parking areas for their staff to cover their operational needs or that they grant free of charge, according to the license their installation, in shipping companies, exclusively for the above uses.
• Legal persons and legal entities for real estate that they lease to shipping companies exclusively for offices, warehouses and catering, training and parking areas for their staff to meet their operational needs.
• Legal entities that are demonstrably pursuing charitable, educational, cultural or religious purposes in Greece, as well as the companies whose shares they own:
  (a) for the properties that are used exclusively and proven for the aforementioned purposes,
  (b) for the properties that are exploited, as long as the product of the exploitation is demonstrably allocated for the fulfillment of the same purposes, as well as
  (c) for properties proven to be vacant or not producing any income.
• Companies, all of whose registered shares, shares or shares belong to a local or foreign institution, as long as they are demonstrably pursuing public, educational, cultural or religious purposes in Greece, as well as companies of which they own all of the shares:
  (a) for the properties that are used exclusively and proven for the aforementioned purposes,
  (b) for the properties that are exploited, as long as the product of the exploitation is demonstrably allocated for the fulfillment of the same purposes, as well as
  (c) for properties proven to be vacant or not producing any income.

What are the submission deadlines?

According to the AADE, the declaration for the EFA is submitted by May 20 of the tax year. However, the tax is paid within a period of three working days from the submission of the declaration. Therefore, again this year, a debit statement submitted on February 20, 2024 will be considered timely for payment until February 23, 2024, and not until the deadline for timely submission, i.e. May 20, 2024.