Three critical deadlines in February act as a filter for taxes, relief measures and fines, and determine how the tax bill of thousands of citizens will be shaped in the coming period. These dates are linked to the discount of up to 20% on ENFIA for insured homes, the finalization of data in the Short-Term Rentals Registry of the Independent Authority for Public Revenue (AADE) for 2025, and the submission of income certificates by employers and pension funds, which form the basis for pre-filled tax returns.
The first deadline expires on 16 February 2026 and concerns homeowners who wish to “lock in” a discount of up to 20% on this year’s ENFIA. To qualify for the reduction, the residence must be insured against earthquake, fire and flood for a minimum period of three months during the year, with a minimum coverage capital of €900 per square meter. The full 20% discount applies to properties with a taxable value of up to €500,000, provided the insurance covers the entire year, while for higher-value properties the reduction is limited to 10%. If the insurance covers a shorter period, the discount is calculated proportionally and is not lost. The application is submitted electronically through the AADE’s myProperty platform, and for those who submitted an application last year, the data appear pre-filled, with the option to review and correct them before final submission. The measure has already led to a significant increase in home insurance policies, as more and more owners view insurance not only as protection against natural disasters but also as a tool for tax relief.
The second critical deadline concerns owners and managers of properties who earn income from short-term rentals. By 27 or, at the latest, 28 February 2026, they must finalize their data for the year 2025 in the AADE Short-Term Rentals Registry, correcting any errors, gaps or omissions in provisional declarations. The data that are “locked” in the Registry are those on the basis of which taxable income per beneficiary is determined, and any negligence may lead to taxation on 100% of the declared amounts, even if they have not been collected. The process allows, without penalties, the correction of entries, the addition of other beneficiaries and the allocation of income according to actual ownership percentages. At the same time, AADE is intensifying audits through cross-checks with data sent by international platforms such as Airbnb, Booking and VRBO, obtaining a complete picture of income, rental days, bank accounts and commissions. Fines for violations start at €100 and can reach up to 50% of gross revenue, with a minimum threshold of €5,000.
The third deadline, also by 27 February, αφορά salaried employment and pensions, as by that date employers and social security bodies must submit to AADE the certificates of earnings and pensions for 2025. Their timely and accurate submission is crucial, as these data will be used to populate taxpayers’ pre-filled income figures, reducing the risk of errors and the need to submit amended returns later on. Delays or inaccuracies in the certificates may create problems in the smooth progression of the tax process and cause additional inconvenience for citizens.
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