ENFIA: Modifications until March 31 to avoid extra charges

Corrections to errors or omissions in their real estate data should be made by March 31, 2022 before taxpayers receive the bill for this year ENFIA in order to avoid extra charges.

Also, those taxpayers who acquired real estate by purchase, parental benefit, donation or inheritance or sold or transferred houses or plots or commercial real estate within 2021 should hurry by the end of the month to declare these changes on form E9 at the AADE myA digital portal. .

On April 1, 2022, the platform will be closed for AADE to start the process of liquidation of the new ENFIA. With a provision included in the bill for the new ENFIA, the time of submission of the Real Estate Data Declaration (E9) has been changed. Specifically, from this year the deadline for the obligation to submit a Declaration of Real Estate Details (E9) is March 31st of each year, instead of May 31st that was valid in previous years.

The most common errors that need to be corrected by submitting amending E9 declarations are considered to be the following:

Errors in rights in rem: Taxpayers if they did not declare small ownership or usufruct but full ownership, by entering code 1 instead of codes 2 or 3 in the relevant columns of E9, pay full ENFIA and is not divided as would normally be done, based on age. And in addition, if they forgot to indicate the age of the usufructuary, the discount to the small owner of the property is not calculated.

Errors in co-ownership percentages: In case of non-indication of co-ownership percentage or incorrect indication of co-ownership percentage, the computer system of AADE calculates ENFIA automatically with a 100% co-ownership percentage, instead of e.g. 50% -50% or 60% -30% -10% etc. So everyone pays 100% ENFIA and this is corrected with an amendment statement.
Errors in the registration of auxiliary spaces as main or non-completion of the floor number, in which case a multiple value is calculated (corresponding to main spaces or a 6th floor apartment respectively) for the final ENFIA.

Incorrect completion of data for unfinished buildings: In order to calculate a 60% discount on ENFIA in an empty unfinished building which has never been electrified or electrified with site electricity, the taxpayer must, when listing the details of the building in table 1 of E9, must have completed, in any case, the following indications:

  • Column 10 of table 1 should have the code number 99, which means “unfinished building”.
  • In column 30 of table 1 it must have filled in the indication NO if the unfinished building is “non-electrified” or the indication YES if the unfinished building is electrified with site electricity.

In case of filling in the “YES” indication in column 30, the number of the site electricity supply must also be indicated in column 31 of table 1.

In column 32 “special category” of table 1 must have written the code 8 which means that the declared building is “empty”.

If even one of these three indications does not appear completed, then the 60% discount provided by law to the corresponding ENFIA will not be calculated in the ENFIA 2022 liquidation.

Errors in the building elements in agricultural parcels: If there is a building inside a agricultural parcel which is used as a house, it acquires a plot value and the tax of the agricultural parcel is increased fivefold. This does not apply, however, if the building is not a residence, but an agricultural building or warehouse, etc. However, the owner must have completed one of the columns 17a or 17b or 17c in the original statement that has been cleared, otherwise he must submit an amendment.