Article 9 of Law 4223/2013 (ENFIA)
Supplementation of the provisions of the
Code of Tax Procedure

  1. In paragraph 2 of Article 18 of Law 4174/2013, a new case (e) is added as follows:

“e) the form and content (information and data) of the ENFIA assessment notice, the procedure and supporting documents for granting exemptions, the procedure for compiling and correcting the ENFIA declaration, as well as any other necessary detail for the implementation of the present.”

  1. After Article 54 of Law 4174/2013, a new Article 54A is added as follows:

“Article 54A
Obligations of third parties for the
Unified Real Estate Property Tax

  1. Any promissory or dispositive legal act by which rights in rem over immovable property are established, altered, modified or transferred for any cause, or by which a right of pre-notation or mortgage is granted, shall be automatically null and void unless it is mentioned and attached by the notary to the deed a certificate from the Tax Administration certifying that the same property, with the same details, is included in the ENFIA declaration, and that the taxpayer has paid or has been lawfully exempted from ENFIA for that specific property and has paid overdue installments, has regulated or has been lawfully exempted from ENFIA for the remaining properties for which he is liable for the previous five (5) years. The notarial title is likewise null and void for the drafting of an award report in voluntary auction proceedings.
  2. Land registry officers and heads of cadastral offices are obliged to refuse the transcription or registration in cadastral records of any notarial document by which rights in rem over immovable property are established, altered, modified or transferred for any cause, or by which a right of pre-notation or mortgage is granted, if the certificate of the previous paragraph is not mentioned and attached. The same applies to the transcription or registration of an award report in voluntary auction proceedings, as well as to the transcription or registration of acceptance of inheritance.
  3. If it is not possible to attach to the notarial document the ENFIA certificate of paragraph 1 for the previous five (5) years before the transfer, then for the remaining years the certificate of Article 48 of Law 3842/2010 (A’ 58) shall be attached, certifying that the same property, with the same details, is included in the declaration of real estate tax (FAP), and that the taxpayer has paid the tax for that property and has paid overdue installments or has regulated the tax for the remaining properties for which he is liable for previous years.
  4. The drafting of a notarial document is permitted even before the payment of the tax of paragraphs 1 and 3, provided that the relevant certificates state the total amount of principal and additional taxes and surcharges owed for the specific property, which the notary is obliged to pay, under penalty of nullity of the deed, within an exclusive period of three (3) working days from its drafting. For the application of this paragraph, the price paid may not be less than the amount owed. Upon transcription or registration of the notarial document in the cadastral offices, land registry officers and heads of cadastral offices are obliged to refuse transcription or registration if a certified copy of proof of payment of the amount owed is not submitted.
  5. The hearing of a real action or any other act before a court or public authority by a person liable for ENFIA regarding immovable property is inadmissible unless, by the time of the hearing, the certificate of paragraphs 1 or 3 is submitted, as applicable.
  6. Notaries, land registry officers and heads of cadastral offices who violate the obligations provided in this article are subject to a fine of five thousand (5,000) euros for each violation. This fine is imposed by an act of the Tax Administration.
  7. By decision of the General Secretary of Public Revenue, published in the Government Gazette, the form and content (information and data) of the ENFIA certificate, the procedure for its issuance and any necessary detail for the implementation of this article shall be determined.”
  8. In Article 50 of Law 4174/2013, the existing paragraphs 5 and 6 are renumbered as paragraphs 7 and 8 respectively, and new paragraphs 5 and 6 are added as follows:

“5. The legal representatives of legal entities and legal persons liable for the unified real estate property tax, the liquidator or temporary administrator of a legal entity under liquidation or compulsory management, are jointly and severally liable, together with the liable entity, for the payment of interest and penalties arising from their own acts or omissions.

  1. The last full owners, bare owners, usufructuaries or superficiaries of immovable property are jointly and severally liable, together with the liable persons, for the payment of ENFIA corresponding to the right they acquired. These persons have the right to resort to the procedure of Article 63 of the present within sixty (60) days from the notification by registered letter of the relevant act of the Tax Administration.”