By Maria Vourgana
Cash real estate sales, undeclared transfers of 2019 as well as old cases of parental benefits, inheritance and donations are passing by audit sieve, with the AADE auditors opening as a priority of 2,500 folders that are high risk and high risk.
The cases checked are selected on the basis of an automated model of objective assessment upon application of risk analysis criteria and data from internal and external information sources available to AADE. High on the list are cases of transfer tax, inheritance, donations, and parental benefits, which are barred on December 31, 2025, cash sales and taxpayers who took advantage of the tax -free threshold of EUR 800,000 for donations and parental benefits.
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Sampling checks will also be carried out by notaries for the ENFIA certificate. Specifically, it is examined whether the ENFIA had been paid for the property of the last 5 or 6 years. The ENFIA Certificate is mandatory for any transfer of a property and certifies that the same property is included in the ENFIA statement, and that the taxpayer has paid or legally exempt from ENFIA for that property and has paid the overdue installments, has been regulated or legally dismissed by years. In the event that the notarial document is drawn up after the first central edition of the ENFIA Administrative Destruction Act of this year, the ENFIA Certificate is issued for 6 years, including the year of transfer year.
In 2024, only the Audit Centers and the Taxpayer Control Center (KEFOMEP) carried out 1,107 checks on capital tax cases, charging taxes and fines of EUR 12.47 million.
Which folders open
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Property is in the “eye” of the control mechanism with the auditors investigating:
1. Cases of Transfer Taxation with a temporary property value. These cases relate to real estate in areas outside of objective values, the taxpayer has not been accepted by the pre -assessment of the DOI’s temporary value and the difference of declared value and pre -pre -pre -pre -pre -pre -pre -pre -pre -accord. In these cases, the conditions for exemption from the transfer tax, the area of real estate and the price indicated on the contract of the property are checked.
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2. Parental Benefits Parental Affairs. These cases check whether the child is entitled to an exemption from the parental benefit tax due to first residence.
3. Real Estate Transfer Tax cases for which a first home was exempted on the basis of the amount of value of the property.
4. Inheritance – Donation – Parental Affairs Tax cases including movable values, shares, shares, shares and general businesses (non -listed stock market).
5. Special tax cases on property exemptions.
Cash Property Purchases
At the center there are cases that give a strong tax evasion odor, as it is thousands of properties that have changed hands with “hot” money, that is, in cash. Following the universal prohibition of cash in the transfers and legislation of the obligation to pay the price through a banking system, it was decided to “comb” the most suspicious cases of recent years. It is noted that in 2022 only 338,511 real estate transfers were made with a total price of € 27.74 billion. Of these, 42,613 were paid exclusively by cash (total price: EUR 462,493 million) while in 41,741 cases of € 2.98 billion in cash was paid in part.
However, it should be noted that even in cases where transactions are made through a banking system, no one can calculate how many cash has changed hands to cover the difference between objective – indicated price and commercial value of these properties.
