In order to better serve citizens through its digitized services, the Hellenic Public Revenue Service provides the possibility of digital submission of five special real estate transfer tax (RT) declarations through the "myPROPERTY" platform
Specifically, by decision of the Governor of the Hellenic Revenue Service, G. Pitsilis from 16-8-2022, submitted digitally:
- The initial late FMA declarations for properties located in areas where the objective value determination system is in force and concerning:
- the transferor's invocation of the acquisition of the property by regular or extraordinary usufruct in a contract for the transfer of ownership of the property or for the creation of any other real right in the property for whatever reason.
- the fictitious transfer in execution of a contract of sale and a contractor's contract.
- the transfer to the developer by the owner of the land, by virtue of the execution of a contractor's contract, of an ideal share of the land.
- the difference in area, if it is greater than that indicated in the deed of acquisition of the property, if the property is transferred or a right in rem is created in it by any means.
- The initial late and late FMA declarations in case of forced auction, for properties located in areas where the system of objective value assessment of real estate is in force.
Based on the statistics of the last three years, the total number of such declarations exceeds 30,000 on average per year.
The above declarations are submitted digitally on a voluntary basis until 30/9/2022 and on a mandatory basis from 1/10/2022 onwards.