In a bid to simplify property transfers and reduce bureaucratic red tape, Greece’s Independent Authority for Public Revenue (AADE) is pushing forward with the digitalization of property transfer declarations. The new system, now active, includes a clearly defined timeline for the processing of documents by tax authorities, marking a significant step toward modernization.
Under the new regulations, property transfer tax declarations for the creation, modification, or cancellation of horizontal or vertical ownership—whether inside or outside the objective value system—must now be submitted digitally, including cases involving tax liability.
Taxpayers now submit all property transfer declarations digitally via the myPROPERTY platform, eliminating the need to visit tax offices. Since late December, the system also accepts non-taxable filings. Each case is reviewed within 60 days, with a 15-day window for submitting any additional documents if required.
Types of Declarations Submitted via myPROPERTY
The following declarations can now be filed online:
• Initial property transfer tax declarations within areas covered by the objective value system, provided they involve:
o The establishment, amendment, or abolition of horizontal or vertical ownership (with or without structures),
o The transfer of property rights, property distribution, exchanges, or mergers,
o And cases where tax is due.
• Initial property transfer tax declarations for transactions involving the establishment, amendment, or abolition of horizontal or vertical ownership (with or without buildings) outside the objective value system, regardless of whether tax is owed.
• Cancellations of notarial acts regarding the establishment, amendment, or abolition of horizontal or vertical ownership, provided that the initial declarations were submitted through the digital application for property transfer tax via the tax office or Capital Taxation Centers, KEFOK.
Exceptions and Contingencies
In cases where digital submission is technically impossible due to proven issues, the property transfer declaration must be submitted in paper form to the relevant tax office via the “My Requests” application.
The initial declaration for property transfer tax, when submitted through a tax office, must be prepared by a certified notary who is drafting the notarial deed. The taxpayer or their legal representative then files the declaration using their personal TAXISnet credentials.
