In application the new procedure for returning a rentalaimed at the financial relief of citizens who lease the main or student residence, according to the recent decision of the Deputy Ministers of National Economy and Finance George Kotsiras and Athanasios Petralia, on the recommendation of AADE Governor George Pitsilis (A.1132).
For this year, the rental refund concerns leases for the tax year 2024 and the payment of the amount will be lonely by the end of November 2025. The financial aid is automatically granted, without requiring the application, based on the details of the tax return of the beneficiary (as it is for the last day).
Aid amounts
- Main house: Up to 800 euros per year. This amount is increased by 50 euros for each dependent child.
- Student house: Up to 800 euros per year for each student.
In particular, the amount of the refund is equal to 1/12 of the total annual rent paid in 2024.
Beneficiary
To receive the reinforcement, specific income and property criteria must be met, depending on the type of residence (main or student).
For a lease, the following criteria must be met cumulatively:
1. Income criteria (annual family income):
- Unmarried: to 20,000 euros.
- Married or cohabitation members: to 28,000 eurosrolled by 4,000 euros for each dependent child.
- Single parent families: to 31,000 eurosrolled by 5,000 euros for each additional dependent childbeyond the first.
2. Asset Criteria: The total value of real estate (based on ENFIA data of the payment year) should not exceed:
- 120,000 euros for unmarried.
- EUR 120,000, increased by 20,000 euros for the spouse or part of a cohabitation agreement and each additional dependent child.
For a lease of student residence:
- Only the income criteria mentioned above are examined, regardless of whether the student residence is stated in the parents’ tax return or as a primary residence in the student’s own tax return.
Necessary conditions for payment
To make the rent return, you must:
- The declaration of lease information (“lease”) for the property for the property until July 15, 2025, should be submitted to AADE.
- The number of this declaration has been stated in the tax return of 2024 (Form E1, Table 6). The number of the declaration may also be included in a late income tax return, which are not imposed by sanctions, until the last business day of September. In the event of amendment of the lease, it is sufficient to declare the number of the latest lease statement.
- If the number of the lease has not been stated in E1, the AADE will carry out a cross -check and if the lessee’s income tax return and the active declaration of lease information submitted to the HRAD, the lease will be identified by the declaration.
The payment will be paid on the basis of the maximum amount between what has been conventionally agreed (based on the active statement of lease information submitted to AADE) and the amount stated by the lessors in their income tax return.
Special cases of beneficiaries
In cases where the landlord:
- is not obliged to submit a statement of real estate leasing information (public) or
- submit handwritten Statement of Real Estate Lease (eg minors)
Beneficiary employees must submit until 20/10/2025, as appropriate, supporting documents (lease, lease payment, certificate of study) to the receipt of their tax return for their income tax return. Submission of supporting documents is done digitally through the application “My Requests” to the Myaade Digital Gate (myaade.gov.gr), and is necessary to pay the aid by the end of November 2025.
If the above supporting documents are submitted after 20/10/2025 and no later than 31/12/2025, the payment will be paid next year.
Also, in special cases of non -payment of the aid and specifically because of:
- Incorrect Application of Asset Criterion for Student Home,
- non -payment of aid for all of a family’s student housing and
- Paying a higher amount, if this amount has been included in the E1 form of the tenant’s income tax return, and arises from the contractual agreement,
Beneficiary employees can submit until 31/12/2025 digitally through the application “My Requests” to the Digital Portal myaadthe relevant supporting documents (lease, certificates of study, bank proof of paying the rent) to the receipt of their income tax return in order to pay the aid next year.
It is noted that by a new decision by the Minister of National Economy and Finance, upon recommendation by the AADE Governor, the details will be determined that from 1/1/2026 the rent is mandatory by depositing a bank account of the lessor.
Payment of the aid will be taken lump sum to the IBAN (IBAN) disclosed to AADE, to the digital gateway myaadon the way Register & Contact> IBAN Account Statement or via MyAadeapp in contact items> IBAN.