The deadline for applications is 14 February
The countdown to post his clearances ENFIA For the year 2025 it has already begun and property owners are required to be very careful to avoid paying taxes that are not relevant.
The AADE platform will remain open until Friday, January 31, 2025 to submit statements on changes in the state of real estate of 2024. Additions, corrections and deletions in E9 can be declared on the platform in order to record changes to the taxpayers’ assets. , which may affect the calculation of ENFIA for 2025.
By activating the new electronic portal, taxpayers will be able to declare changes that emerged in their assets in 2024. In particular, those who have acquired immovable property, parental benefit or inheritance, or sold or transferred to children or grandchildren or grandchildren , must submit the corresponding changes to E9 by the end of January 2025.
Deadline until 14 February 2025 for up to 20% discount on ENFIA
At the same time, taxpayers have a deadline by 14 February 2025 to complete the necessary steps on the MyProperty digital platform to ensure a discount of up to 20% on this year’s ENFIA account. The discount concerns houses insured in 2024 against natural disasters, such as earthquakes, fires and floods, and applies to those who meet the relevant criteria.
ENFIA for 2025 will be paid in 12 monthly installments, with the first being paid at the end of March 2025. The recovery of ENFIA will start earlier than any other year, as the amount of tax will be posted on the taxpayers’ platform on 28 February 2025, On the same day that the last installment of ENFIA will be paid for 2024.
Despite the early posting of the ENFIA account, taxpayers will be able to pay the tax amount in 12 installments, which is an improvement over the 11 installments of previous years.
Regarding changes to ENFIA for 2025, the tax landscape remains almost unchanged for the majority of property owners. However, taxpayers who acquired immovable property by the end of 2024, either through purchase, parental benefit or donation, are expected to see their tax increased due to their change in their property. On the contrary, those who have sold or transferred real estate to their children or grandchildren will find a decrease in the amount of ENFIA.
In addition, about 1 million taxpayers are estimated to benefit from discounts of up to 50% or complete exemption from ENFIA, based on specific income and assets. The right to exemption from tax will also have property owners who have been damaged by natural disasters, such as fires, floods or earthquakes.
How will E9 changes be made
To submit the E9 statement, taxpayers must follow the following 10 steps in Myaade’s “Property” application:
1. Select the year for which you would like to submit E9 statement. From the available actions on the homepage, select “Create E9 Declaration” to make the necessary modifications to your assets.
2. Enter, modify or delete real estate in Tables 1 (buildings and plots) and 2 (stadiums).
3. If you enter a new property, fill in all the required fields related to the descriptive elements of the property, such as square meters, the type of right of right, the co -ownership rate, etc. In addition, geographically identify the property through the choice of county, municipal district and building square roads or using the objective designation map.
4. If you modify property, only update the items that require a change.
5. Since 2013, the final submission of the E9 statement is required to register the electricity number for buildings in which you have full ownership or usufruct.
6. Since 2014, depending on the cause of the change (eg purchase, sale, parental benefit), fill in the necessary fields, such as contract data (number and date), VAT. of the notary or the will, if any.
7. In the final submission of E9, you may be requested to correct specific properties due to deficiencies in their details.
8. All actions are temporarily stored so you can check and modify them later.
9. When you complete the modifications, check your assets through the preview option.
10. Finally, select the final submission of the E9 statement and, if you wish, transfer it to the following year.
Taxpayers should be aware that:
* In cases where the property transfer tax is submitted digitally through the “Myproperty” application, it is automatically created in the Integrated Information System (OPS) Property Property Statement (E9) for the parties, recording changes in real estate their.
* In cases where parental benefit and donation tax returns are digitally submitted through the same application and relate to contracts that transfer a less than 100% of full ownership, ownership or usufruct from a donor/parent to one or more grants/child , also automatically creates a statement of property data (E9) with the corresponding changes in the real estate of the parties.
With these procedures, taxpayers can inform the image of their property in time and accurately. Thus, the correct calculation of ENFIA is ensured and possible fines or errors in the calculations are avoided.
Winned and lost for ENFIA 2025
ENFIA’s winners for 2025 will be homeowners of up to 500,000 euros, which are insured against earthquake, fire and flood. For these owners, the discount on ENFIA will double, reaching 20%, from 10% this year.
On the contrary, there will be no change in homeowners worth more than 500,000 euros. For them, the discount will remain at 10%.
Conditions for tax deduction
In order to benefit the owners of insured residences from the tax deduction, the following conditions must be met:
1. Risk coverage: Home insurance must cover earthquake, fire and flood. If any of these covers is missing, the discount is lost.
2. Duration of insurance: Insurance must be concerned with the previous year and have a duration of at least three months. If the duration is shorter than the year, the discount is calculated proportionally.
3. Minimum coverage: If the insurance is valid for less than 90 days within the year, no discount is provided.
4. Discount Calculation: The deduction is applied to the total amount of the main and additional tax on property.
5. Cover value: Insurance must cover the full value of the property as determined by the renovation value of the building or buildings, without including the value of the plot.
Losers of ENFIA 2025
According to RES EIA, taxpayers who will find the increased ENFIA clearance for 2025 include:
* Those who acquired real estate through purchase, parental benefit, donation or inheritance. Especially property owners of more than € 400,000 will face additional tax.
* Those who have acquired real estate rights, such as full or fine ownership, or usufruct.
