Return LIGHT for taxpayers who submitted amending declarations E9 in order to declare self-use of real estate in the years 2014-2019 is provided for in circular E.2095/2025 of the AADE, clarifying that the sums unduly paid are normally returned.
The ENFIA refund is based on a special provision of Law 5193/2025, which exceptionally allowed until 30.06.2025 the submission of amending E9 declarations for the years 2014-2019 exclusively for the self-use declaration by exempt persons. However, the circular expressly says that, in addition to the deletion of the certified amounts provided by law, the unduly paid ENFIA amounts arising after the amending E9 are returned to the taxpayer.
The legal rationale of the circular is that since the special regulation exceptionally allowed the amendments and did not prohibit refunds, then the general rules of the Income Tax Code (ITC) for statute of limitations/refund apply (Articles 36 and 42) and the credits resulting from the liquidation are returned.
In this light, natural and legal persons who have an ENFIA exemption and in the past had not declared to E9 that they own specific real estate (e.g. business premises of the same company) can benefit. It is noted that the procedure concerns only the years 2014-2019 and only for the correction of self-use.
What changes in practice?
Therefore, after the submission of the amending statement E9 and the liquidation, a corrective liquidation ENFIA is issued and, if there is a credit balance, a refund procedure is initiated to the taxpayer. The circular emphasizes that the provision applies regardless of the general statute of limitations, since the legislation itself allowed late correction.
It is recalled that the general rule of the Tax Code provides for five years for determination acts and a corresponding statute of limitations for claims for refund of sums unduly paid. However, for the disputed period, the special exception was activated, exclusively for personal use and only until 30.06.2025.
For example, a company with a property that it occupied in 2016, but had not declared it in E9, paid ENFIA for the years 2016-2019. With the timely amending declaration until 30.06.2025, the liquidation leads to the deletion of the statements and the return of any unduly paid sums.