New short-term leasing rules

The duration of the lease, the scope of services provided and the fig of properties under utilization are the main criteria by which the tax load and different obligations of taxpayers who are progressive successful short-term leasing and mostly successful the leasing of lodging with a hospitality quality are determined, per the elaborate usher issued by the Independent Authority for Public Revenue (AADE).

Especially for 2025, the issuance of a Property Registration Number (PRN) has been prohibited successful the archetypal three municipal districts of Athens, so nary caller accommodation tin beryllium added (or a lease renewed from a backstage idiosyncratic to a short-term rental accommodation manager). This regularisation concerns the astir fashionable areas of the halfway of Athens, such arsenic Plaka, Kolonaki, Koukaki, Syntagma, Monastiraki, Exarchia, Ilisia, Neapoli, Mets, Neos Kosmos, Agios Artemios, Pangrati, Votanikos, Metaxourgio, Gazi, Petralona and Rouf.

Starting from the duration, short-term leases are defined arsenic those lasting up to 59 consecutive days, while those of 60 days oregon much are considered semipermanent and person a antithetic tax treatment. Based connected the AADE guide, adjacent if a semipermanent lease is terminated prematurely (e.g. connected the 40th day), it is still considered arsenic such, arsenic the archetypal statement betwixt the two parties is taken into relationship and not its last duration. Also, if during the lease it is agreed to sublease the spot to the aforesaid tenant, the duration of the sublease, for the characterization of the lease arsenic short-term oregon not, is examined independently. 

In summation to the duration, the different two conditions for a lease to beryllium classified arsenic short-term are that the spot beryllium furnished and that nary further services beyond furniture linen are provided. The aforesaid applies careless of whether the lease is made done a integer level oregon not. If services are offered – such arsenic breakfast, cleaning oregon transportation – the spot is considered tourist accommodation and is subject to a antithetic tax and administrative regime.

In that case, the proprietor is required to proceed with the start of concern enactment and comply with the provisions applicable to tourism businesses.