Real Estate: When to submit an E9

Any natural or legal person or any type of legal entity, regardless of their nationality, residence or headquarters, who has on January 1 a real right of full ownership, small ownership, usufruct, habitation and surface on the property, as well as a real or debt right for the exclusive use of a parking space, auxiliary space and swimming pool, which are located in a jointly owned part of the property and are a follow-up to the above real rights, is required to submit a declaration of real estate data (E9). (Ε9).

From January 1, 2019 onwards, for the establishment, acquisition and any other change to the rights mentioned above, the person liable to submit a statement of real estate data (E9) shall submit it by May 31 of the following year from the day of establishment, acquisition and any other change to the above rights.
The actual condition of the property is taken into account when completing the real estate data declaration .Real estate .The real state of the property results from the final registration at the land office. If there is no definitive registration, the data of the property, as derived from the title deed, are taken into account. If there is no title deed, the data of the actual condition of the property are taken into account. If the actual area of ​​the property exceeds that stated in the final registration at the land office or in the title deed or in the building permit, or if the use of the property has been changed, the actual area and actual use of the property are taken into account.

Finally, in accordance with paragraph 3 of article 73 of law 4607/2019, as applicable after its replacement by paragraph 1 of article 76 of law 4764/2020, the following are defined:

"3. For overdue amending declarations of real estate data (E9) for the years 2010 and following, which were submitted or will be submitted from 31.12.2014 until the posting of the cadastral data throughout the Greek Territory, as it results from a relevant deed of the Board of Directors. of the N.P.D.D. "Greek Land Registry", which is notified to the Minister of Finance, the fine of article 54 of Law 4174/2013 or the independent fine of Article 4 of Law 2523/1997 are not imposed. Fines that have been assessed are not deleted. Fines that have been paid are non-refundable.”