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What changes successful calculating the taxable value of existent estate within and extracurricular the nonsubjective system. What does it prescribe caller λύση ΥΠΟΙΚ (Ministry of Finance).
The caller ΥΠΟΙΚ determination changes the situation successful calculating the taxable value of existent estate, careless of whether it is within the nonsubjective system oregon extracurricular it. With this decision, ΥΠΟΙΚ clarifies the grey areas and clarifies the details regarding the characteristics of existent property that are taken into relationship to find their value. For example, it becomes wide what is meant by age, facades, coefficients of onshore use.
Specifically:
- Facade
If the spot to beryllium valued has frontage connected a street oregon streets on the axis of which there is the bound of two oregon much circular zones, careless of whether these streets are the boundaries of municipalities, communities oregon townships, the higher of the zone prices is accepted.
If the facade faces a linear zone, the terms of this linear zone is accepted. The frontage of a spot is considered to beryllium the broadside that has an opening (window, doorway oregon storefront) to the street, archway oregon unfastened space of the land.
It is clarified, successful particular, with respect to basements successful which the ceiling is beneath oregon astatine crushed level: the beingness of immoderate skylight successful them is not considered an opening. As for a crippled of land, facades are considered to beryllium the sides that are adjacent to the communal spaces.
- Basement – semi-basement
A level oregon portion of a level is considered to beryllium a level that is designated arsenic a basement successful the applicable licence of the Town Planning Service (approved plans) oregon successful the enactment of creating a horizontal spot and, successful general, successful immoderate papers of ownership.
In the lack of immoderate of the supra elements, the characterization of the premises arsenic a basement will beryllium confirmed by the applicable Town Planning Authority oregon a certificate from a competent engineer.
Evidentiary documentation is required successful each cases of basements, but successful cases where the underground space has entree solely from a cardinal stairwell oregon from an interior above-ground space oregon is simply a parking batch for vehicles.
Semi-basements are considered to beryllium supra crushed unless it is proven, upon presumption of a certificate from the applicable Town Planning Authority oregon a competent engineer, that they are underground.
- Age
The property begins to beryllium calculated aft the expiration of two years from the day of contented of the gathering licence oregon its past revision (for example, if the licence was issued connected September 30, 1978, the property begins to beryllium calculated from September 30, 1980) and is expressed successful whole years, provided that the clip play of little than six months does not is taken into account, while the larger 1 is counted arsenic a year.
If there is nary gathering permit, the property is calculated from the year of construction, which is confirmed by immoderate nationalist document, such arsenic the erstwhile title of the property, the legalization of unauthorized construction, the opening of electrification.
Age is besides confirmed by a certificate of completion of the process for including existent property successful the provisions connected regularisation of unauthorized buildings successful unit astatine the clip of issuance of the certificate, issued by the applicable accusation system of the Ministry of Environment and Energy, accompanied by the corresponding registration sheet. For unauthorized buildings successful a traditional settlement, provided that:
- 30% special good paid
- a certificate of completeness of recognition of the gathering is issued, arsenic the property of the spot is accepted arsenic indicated successful the registration expanse of the exertion for inclusion.
Semi-basement – attics
For cases of regularization of semi-basements and attics, a signifier bearing the due stamps from the competent town readying office, which is not issued by immoderate ΤΕΕ platform, is accepted to corroborate age.
Permits to alteration lone the use of a gathering oregon permits for renovations that bash not impact the supporting structure of the gathering bash not number towards property calculation.
- Seizure of existent estate
A caller papers from the authorization that declared the seizure is required, which states:
- a) That the seizure was announced (the enactment of announcing the seizure and F.E.K. (Фύλλο Εφημερίδας Κυβερνήσεως), successful which it was published).
- b) That the seizure was not canceled
- c) The country of the withdrawn plots.
For seized spot that was besides classified arsenic protected, lone the protected spot ratio is applied.
- Land plots
The caller determination establishes that the onshore use coefficients (Σ.Α.Ο. (Συντελεστής Αξιοποίησης Οικοπέδου)) indicated successful the terms tables coincide with the improvement coefficients. However, if the onshore crippled is constricted by town readying oregon different provisions, oregon if astatine this clip there person been changes successful the improvement conditions successful the area, so that Σ.Δ. (Συντελεστής Δόμησης), which whitethorn beryllium oregon has already been sold, arsenic a effect of this whitethorn disagree from the Σ.Α.Ο. indicated successful the terms tables (less oregon more), to cipher the outgo of the onshore plot, the Σ.Α.Ο., which whitethorn beryllium oregon has already been implemented, and not the 1 indicated successful the terms tables.
This regularisation does not use when there is simply a anticipation of transferring the improvement origin (Σ.Δ.) to different existent estate, arsenic well arsenic successful areas where Σ.Δ. is antithetic for each use of the land, while Σ.Α.Ο. is taken arsenic the mean value of Σ.Δ. each uses.
When an undeveloped crippled of onshore is located successful a colony existing earlier 1923 oregon with a colonisation of little than 2,000 inhabitants and has an country greater than twice the mean suitable crippled of onshore successful its area, a certificate from the due Town Planning Authority oregon municipality oregon assemblage oregon a certificate from a competent technologist is required that it cannot beryllium divided into smaller suitable plots of land. Whereas Σ.Α.Ο. the 1 that corresponds to the total country of the onshore crippled is accepted.
If the supra certificate is not provided, then Σ.Α.Ο. the 1 that corresponds to the minimum country of a mean suitable onshore crippled successful the country is accepted.
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