According to the latest information, the platform for declaring the undeclared square footage of real estate properties is expected to open in October 2021. Property owners will be able to declare the actual area of their real estate as well as its use by December 31, 2021. The link that leads to the platform for the declaration of square footage is as follows: https://tetragonika.govapp.gr of all kinds.
The owners have the obligation to pay the fees corresponding to the correct square meters, calculated from January 1, 2020 until the date of the declaration. The fine is calculated as: twenty percent (20%) of the amount resulting from the difference in the square meters of this space
The debts to the OTAs, resulting from the difference of the square footage, can be paid by the owners in twenty-four (24) equal monthly installments. The minimum monthly installment limit, with the exception of the last one, amounts to ten euros (€10.00) for natural persons and fifty euros (€50.00) for legal entities.
In Article 66 of Law 4830/2021, the decision on the issue of undeclared square meters is announced.
Article 66 entitled “Submission of data declarations for determining the area or the use of a property” states the following:
- Those liable in a statement to determine the area or the use of a property, in order to calculate taxes – fees and contributions to the OTAs. 1st grade, who have not yet submitted or have submitted an inaccurate declaration, submit a declaration with the correct information, no later than 31.12.2021.
- As an exception to the applicable ones in particular, in article 73 of the b.d. of 24.9/20.10.1958 (A’ 171) in articles 2 and 5 of Law 25/1975 (A’ 74), in Article 2 of Law 429/1976 (A’ 235), in paragraphs 11 and 14 of Article 10 of Law 1080/1980 (A’ 246) and in paragraphs 12 and 16 of Article 24 of Law 2130/1993 (A’ 62), for those who submit a declaration of correct information, in accordance with paragraph 1, is deleted the total of the fines resulting from the square meter differences. Those who submit the declaration of par. 1, are obliged to pay the fees corresponding to the correct square meters, calculated from 1.1.2020, until the date of the declaration, with a penalty of twenty percent (20%) of the amount resulting from the difference of the square meters of this space.
- The O.T.A. 1st grade process the declarations and settle all related cases, recording the correct square meters in their Registers, no later than March 31, 2022.
- Debts to the OTAs first degree, resulting from the provisions in paragraph 2, are paid by the debtors in twenty-four (24) equal monthly installments with a minimum monthly installment limit except for the last installment of ten (10) euros for natural persons and fifty (50) ) euros for legal entities. Monthly installments with an amount lower than the above minimum limits, which have already been paid or confirmed before the entry into force of this, are kept in force.
- Debts arising from disputes regarding the surface of a property or its use are currently excluded from par. 1 of article 165 of n. 4764/2020 (A’ 256).
You can download the Official Gazette of the law by clickinghere.