Until 22/02 ENFIA Rebate Requests – What are the conditions for granting a rebate

Property owners have until February 22 to apply online for the discount granted by ENFIA. The application will be submitted on AADE's My Property online platform with taxi codes. Especially for liquidations this year, those who have fully insured their property for at least 900 euros per square metre, will be eligible for the discount, while a limit of 1,000 euros will apply from next year. The 10% discount will be given to those who have fully insured their property throughout 2023.

In detail, the decision was as follows:

1. The tax reduction is granted to natural persons who have the right to housing, as stated in the Real Estate Data Statement (E9), in Table 1: Details of land plots (within the plan or settlement and buildings (inside and outside the plan) in column 15 “Building – Type of Right” with symbols from 1 to 13. A dwelling is any building and its annexes listed in the Real Estate Data List (E9) in Table 1, in column 9 “Property category”, coded 1 “Residential or apartment other than detached house” or 2 “Detached house”. The housing can consist of one or more ATAK.
2. In order to grant a discount on ENFIA, it is required in the year preceding the year in which the discount is granted:

a) The residence must be insured by an insurance company registered in the register of insurance companies maintained by the Private Insurance Supervision Directorate of the Bank of Greece,

b) The insurance must cumulatively cover the insured risks of earthquakes, fires and floods for a period of not less than three (3) months during the same year,

c) The insured capital for all three risks mentioned in the previous subsection to cover the entire reconstruction value of the building or buildings that make up the dwelling. To calculate the reconstruction value, the total area of ​​the main and auxiliary areas of the dwelling is taken into account, as shown in columns 12 and 13 of Table 1, relative to the attack(s) that make up the dwelling.

3. The value of rebuilding the dwelling to implement this is set at one thousand (1000) euros per square metre. Especially for the year 2024, the value of rebuilding the dwelling is set at nine hundred (900) euros per square meter.
4. The three (3) month period of Paragraph B of Paragraph 2 is considered complete when the residence is insured by one or more insurance policies in the same or a different insurance company with a total insurance term of at least ninety (90) days during the same year.
5. If changes are made to the insurance policy during the year in terms of the insured value of the house and/or in terms of the type of earthquake, fire and flood risks covered, only the insurance period in which the conditions are met and the previous paragraphs are taken into account.

To obtain the ENFIA reduction, the taxpayer submits an annual application through the AADE's myPROPERTY application with his personal TAXISNET codes, in which he selects the ATAK(s) corresponding to the insured residence and links it to the corresponding insurance policy number.

In the event that the same residence is covered by several insurance policies for the same or a different insurance company, or renewals or amendments to the insurance policy, the procedure of the previous paragraph is repeated for each policy number.

In the event that the taxpayer has more than one insured residence, the procedure of the previous paragraphs shall be repeated for each insured residence.

If the beneficiary of the insurance is different from the natural person who has the right to the insured residence (insurance on behalf of a third party), and also if in addition to the beneficiary of the insurance, other natural persons are also entitled to the insured residence (insurance on its own and on behalf of Third party), the policyholder registers in the myPROPERTY application the tax identification numbers of the persons mentioned above, who are informed by email and apply for the tax reduction using their personal TAXISNET codes through the procedure of paragraph 1.

By submitting the application of paragraphs 1 and 2, the taxpayer responsibly acknowledges, in accordance with Law 1599/1986 (a' 75), that the information contained in his application is accurate and correct and provides his consent to transmit the necessary details of the insured residence to the insurance company with which the insurance policy is concluded. Relevant, in order to ensure that the property matches the insurance policy contract number(s).

After submitting the application in accordance with paragraphs 1 and 2, insurance companies are obligated to ensure that the insured place of residence matches the insurance policy number(s).

5. Especially for the year 2024, requests for paragraphs 1 and 2 and any amendments and corrections thereto must be submitted no later than 2/22/2024 at the latest.

The data will be confirmed by insurance companies in accordance with Paragraph 4 no later than 3/11/2024.

Procedures for granting the discount

1. During the first central liquidation of ENFIA, GDILED verifies that the conditions of Article 1 have been met for the year preceding the liquidation.

If the conditions of Article 1 are met for a period of one (1) year, a ten percent (10%) reduction is granted to the ENFIA corresponding to the ATAK of the insured residence.

If the conditions of Article 1 are fulfilled for a period of less than one year, which cannot be less than three months, the ENFIA is reduced proportionately, on the basis of the percentage resulting from the number of days covered in each year. year.

2. In cases of paragraph 2 of Article 2, the taxpayer submits an application to the competent DOU according to the form “D500 Application – Acknowledgment of Grant of Exemption, Deduction or Re-liquidation of ENFIA” with the procedure specified in Clauses A.1272/2019 and A.1158/2022 Decisions of the Governor of Abu Dhabi To grant the discount, the insurance document(s), any renewals or amendments thereto, and a declaration of liability must be submitted in accordance with Law 1599/1986 (A75), and the application details must be accurate and correct. The reduction in ENFIA is granted if the conditions of Article 1 of this are met, with the procedure specified in Paragraph 8 of Article 2 of the ADE Governor's Decision under Sections A.1272/2019. If the request is not acceptable, the rejection decision will be issued in accordance with Paragraph 9 of Article 2 of the same decision above.

Reporting: Thanos Tsiros