This concerns you: ENFIA is returned to thousands of citizens – Check if you are a beneficiary

LIGHT: A new bill from the Ministry of Finance returns ENFIA from previous years to taxpayers!

The provision concerns real estate on which ENFIA and property tax were initially determined based on objective values ​​from 2008, which were reduced in 2016 on the basis of a cancellation decision by the Council of State.

However, while the law provided for the offset of the tax to be refunded against the ENFIA of subsequent years, it was found that in many cases the amount to be refunded far exceeded the ENFIA of subsequent years, so that they remain “linked” to the AADE, for a long time the sums paid by the owners.

With the bill from the Ministry of Finance, it is expected that specific unpaid amounts will be returned to beneficiaries. We note that the provision concerns beneficiaries who, in the meantime, have reduced their real estate and therefore the ENFIA, on which they are burdened, is less or even zero.

For real estate that joined the target price system after 2008, the property tax unduly paid will be charged to the ENFIA of the following years until 2025.

ENFIA: What does the bill provide?

The draft law from the Ministry of Finance specifically provides for the refund of VAT. and EN.FIA for properties in areas where a new tax regulation has been made in execution of no. 2333/2016 of the decision of the Council of State, because the tax born after the new liquidation cannot be offset with the future debts of these taxes, due to the current financial situation of the taxpayers, which is well below the reimbursement the amounts.

As noted in the explanatory memorandum, there are cases in which, after the new tax settlement, the tax debts of taxpayers are much lower than the amounts to be offset, based on their current financial situation, and are pending at the DOY individual deduction forms (AFEK.), which have not yet been executed and which may require a long delay or may not become possible in the future, if the asset situation of taxpayers has changed considerably.

For the years 2012 and 2013 and henceforth, the starting prices and adjustment factors are taken into account, as they were adjusted in accordance with provisions 41 and 41 A of Law 1249/1982 and were in force on 31.12.2008 , as well as the starting prices and adjustment factors as adapted after 31.12.2008 in execution of a cancellation decision of the Council of State, which removed the entry prices and adjustment factors adjustment which had been adjusted until 31.12.2008 of the property tax and the uniform property tax.

If a tax has been assessed on the basis of starting prices and adjustment coefficients other than those defined in the previous paragraph, a new determination of the tax is carried out by the tax administration and, in the event of a relevant complaint, the tax is offset until the last business day of 2025, subject to statute of limitations provisions.

The provisions of the previous two paragraphs do not apply to real estate located in areas that were included for the first time in the objective determination system after 31.12.2008.

ENFIA: The big scam

Up to 24 payments but with interest for debts over 300 euros. The entire process of inclusion in the “final settlement” of debts to the State. At 5.32% the interest rate for repayment in 12 monthly payments, at 6.82% that corresponding to 13 monthly payments and more. All details on

With a simple move and at a lower cost, owners can make up to 24 of the 10 payment deadlines for the Uniform Property Tax (ENFIA).

Concretely, they can adhere to the “final settlement” of debts to the State and pay this tax in 24 installments maximum, as long as the amounts of the debt exceed 300 euros.

ENFIA amounts less than or equal to 300 euros cannot be paid in more than 10 monthly installments with the “flat rate formula”, because this provides for a minimum monthly amount of 30 euros.

In other words, in the event that the amount of the ENFIA debt is less than or equal to 300 euros, it cannot be paid in more than 10 monthly payments, which are already provided for by the legislation in force for each ENFIA debt.

The positive element (beyond most installments) is that to be included in the “permanent agreement”, it is not necessary – by necessity – for any installment of ENFIA’s debt to be overdue .

The… problematic point is that the “package” also provides for an interest rate, unlike the 10 installments provided for by law, which are interest-free.

Concretely, the total amount of debt subject to regulation is increased by an annual interest rate of 5.32% if repayment is determined in 12 monthly payments maximum and by an annual interest rate of 6.82% if the number of monthly payments is determined. from 13 to 24.

The application must be completed and submitted electronically along with a relevant declaration.

Electronic submission of the application and the required declaration is carried out via a special application, available on the website of the Independent Public Revenue Authority (IADE). On the website of the Independent Authority of Public Revenue, located at, the taxpayer must select in order “Services for citizens”, “Debt settlement request” and “Connection to the ‘application “.

He must then enter his username and password in the TACHISnet system in order to access the main menu of the application for electronic submission of debt settlement requests to the tax administration.

From the main menu of the application, the taxpayer must select “Continue” next to the indication “P7 Request for permanent settlement of debts n. 4152/2013, as amended by n. 4646/2019”, then “Submit a new”. application.

Next, he must select “pay up to 24 monthly payments”, after which his debts will appear on his computer screen, which can be set to a maximum of 24 monthly payments.

He will then need to list his net monthly income and monthly expenses.

The difference between the two amounts will determine the amount of each monthly payment that he will have to pay to settle his debt and, therefore, will also determine the number of monthly payments, which can reach up to 24.

The smaller the difference between monthly income and monthly expenses, the higher the number of monthly payments approved by the system.

By then selecting “next page”, the declaration form responsible for the file will appear on their computer screen with their personal identification information pre-filled.

The taxpayer must provide information that reflects his real income and his financial situation. In this context, he may choose to extract this data from the income tax returns of individuals already filed and from the E9 returns already filed.

If he has income or real estate that is not included in the corresponding declarations, he must declare them additionally.

He must also responsibly declare that no charges are being brought against him for the criminal offense of tax evasion.

The taxpayer must also declare the IBAN of at least one of his bank accounts through which he will make monthly payments for the system.

After filling in the details of the declaration responsible for the request, the taxpayer must click on the “submit request” button.

ENFIA: In the end, only they won

According to a statement released by the Ministry of Finance, 8 out of 10 property owners will pay less tax on their real estate this year despite the increase in property values.

But the new tax also creates losers since taxes amount to 7-8%.

In fact, the bill is higher for 180,000 owners of large real estate, whose areas were included for the first time in the system of objective values.

13% of taxpayers have their own tax.

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