OR discount in ENFIA by 50% in 2026 and the complete exemption in 2027 which relates to the main residence in small settlements is accompanied by conditions that leave several cases except.
The measure of the discount in ENFIA is based on the census of 2021 and covers 12,720 settlements below 1,500 inhabitants across the country. It concerns about 1 million home rights and applies exclusively to the main residence, as stated in income tax. Settlements with a population of more than 1,500 inhabitants are not included. Integration or exception is judged on the basis of lists published by the financial staff.
But which houses do not fit in with their position? Those in settlements in the Attica Region do not belong to the measure, with only the exception of the Regional Islands Unit. Therefore, even in small settlements within Attica they will not see a change.
However, several homes are excluded because of value, as expensive properties are not included in the discounts. Thus, if the total taxable value of the house exceeds EUR 400,000, no reduction applies, regardless of the population of the settlement or whether it is a main house.
It is recalled that the regulation is aimed at natural persons who are tax residents of Greece and concerns their main residence. Does not apply to legal entities. Secondary or holiday homes do not belong to the measure.
Thus, the owners should check that the residence is stated as main in E1, that its taxable value does not exceed 400,000 euros and that the settlement is included in the list of Eligible Census 2021. Based on what has been announced, the change will be incorporated into the clearance of ENFIA by 2026.