The Internal Revenue Service is writing off and refunding property taxes, retroactive to and from as far back as 2014, beyond the typical three-year statute of limitations for individuals to receive retroactive payments from the government.
A circular from the ADC reimburses amounts FEDERAL TAX for owner-occupied property from 2014-2019. This possibility was made possible by law earlier this year when the new Telecom Code was passed (Article 210 of 5193/2025), which added a special provision (in Article 6 of Law 4223/2013), allowing – notwithstanding the statute of limitations provisions – the submission of amended returns up to 30 June 2025 for those who had not declared the owner-occupation of their property.
In other words, any owner who paid ENVAT for property that he or she used (e.g., an office, shop or workshop), etc., when it should have been exempt, can receive a refund.
The ENFIA refund applies to persons who submitted amended property data returns for the years 2014 to 2019, pursuant to the new provision. These are thousands of cases, mainly small professionals and companies with commercial real estate, who in previous years had not correctly declared the owner-occupation, either due to errors in the E9 or because they did not know that the use of the property by the business itself is exempt from ENFIA.
The ADEA notes that this possibility applies exclusively to those who are exempt from ENFIA under Article 3 of Law no. 4223/2013, i.e., natural or legal persons who use real estate for their activity. After the submission of the corrected E9, the tax administration now proceeds to a new settlement and refunds the amounts that were unduly paid.
Specifically, the AADE circular clarifies that:
– In particular, notwithstanding the provisions on the limitation period, persons exempt from ENFIA for the years 2014, 2015, 2016, 2017, 2018 and 2019 were allowed to submit amended declarations for the years 2014, 2015, 2016, 2017, 2018 and 2019, to declare the owner-occupation of their properties, which they had failed to declare within the limitation period provided for each year for the right of the Tax Administration to notify an act of tax assessment.
– The deadline for the submission of the aforementioned amended returns was set until June 30, 2025.
– Given that the relevant provision, on the one hand, granted – in derogation of the provisions on limitation – the possibility of submitting amending declarations for properties for which their use was not declared during the above mentioned years, and on the other hand, did not provide for a prohibition of refunding amounts paid, the unduly paid amounts of ENFIA, which may arise for refund after the settlement of the amending declarations submitted under the above provision, are refunded.
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