In its 16th Circular, SESSE on the subject: “Sheds, pergolas and other makeshift structures are not included in the electronic tax return of my property” states that:
In par. 1 of no. Α.1249 / 09.12.2021 decision of the Commander of AADE (Β’5779) regarding the electronic submission of a tax return donation, parental benefit declaration “Declaration of Donation / Parental Benefit”, provides, inter alia, that drilling and construction on real estate within Determination of Real Estate Objective Value – Α.P.Α.Α. (indicative pergolas, sheds, etc.), the value of which is not determined by the property valuation forms, are included in the electronic declaration with market value declared in the category of movables.
The above, boreholes, pergolas, sheds as well as other constructions that are not included in the concept of the building (eg fountains, are not legally subject to independent taxation or are included in the objective determination of the tax and therefore can not be included in the electronic tax return my property.
Determination of Real Estate Objective Value
Source:michanikos.gr