Clarifications on the current status of short -term leases real estateprovided with (E.2049/2025) circular of the Commander of the Independent Public Revenue Authority (AADE), George Pitsilis.
The purpose of the circular for real estate leases is to better inform and facilitate taxpayers active in this area in accordance with the Governor of AADE.
AMA interruption within thirty (30) days
In particular, the new circular gives the opportunity – within thirty days of today – Natural persons to interrupt the registration number (AM) of the property, for which:
- AMA had been acquired before 1/1/2024
- No short -term leasing took place from 1/1/2024 onwards
In this case, the above properties will not be taken into account in the crowd of real estate available for short -term leasing for tax years 2024 and 2025. Since after interruption of AMAs, natural persons do not have more than two (2) real estate for short -term leasing, not required to start tasks.
Granting new
To grant a new one, it is clarified that the ban on first registration in the short -term residence register, which is valid for the period from 1/1 to 31/12/2025 and relates to real estate within the 1st, 2nd and 3rd Municipal Apartment of the Municipality of Athens, does not apply to immovable property. 31/12/2024.
Consequently, the administration of a new one It is possible in cases such as the following:
- Signing a new lease contract, either with the same lessee /lessor or with a new one.
- Change administrator without a change in the property status of the property.
- Change administrator due to transfer or inheritance of the property.
- Re -registration by the same manager, a property deleted from the register.