The unveiling of the new ENFIA in December

Next month, the unveiling of the new ENFIA will finally take place, which property owners will be asked to pay in 2022. A tax that according to the Ministry of Finance will be lower for the vast majority of taxpayers.

According to the existing plan, the new ENFIA will be legislated in January and the liquidations will be issued in March. Always based on the existing plan, the first installment will be paid at the end of the same month. It has not yet been decided whether the Tax will be paid in 10 or 12 installments. If it is chosen to be in 10 installments, the last one will be for December 31, 2022, while if it is decided to be in 12 installments, then the last installment will be paid on February 28, 2023.

The working group that has been set up is working tirelessly under the auspices of Deputy Minister of Finance Apostolos Vesyropoulos, is expected to deliver its final proposals within a month and then the political leadership of the ministry to make final decisions on the structure and structure of the new ENFIA .

The Minister of Finance Christos Staikouras, referring to the new ENFIA, stressed that it will not be submitted together with the budget, however he assured that the government intends in 2022 more Greeks to pay even lower property tax, compared to the one they pay in the last two years. , which “the current government reduced on average by 22%”.

The outline is generally known, as described by both Prime Minister Kyriakos Mitsotakis and the relevant ministers. The working group is working on many models and scales and according to the latest cross-referenced information, there will be no changes in terms of the additional corporate tax.

Consequently, the abolition of the supplementary tax and its inclusion in the main tax will only concern natural persons. For Legal Entities the additional tax will still be imposed separately from the main tax and there will probably be interventions in its calculation rate.

Today for each legal entity or legal entity, the additional ENFIA is imposed and calculated on the value of the rights with a factor of 5.5 ‰. The additional ENFIA for the properties that are used for the production or the exercise of any kind of business activity, regardless of the object of work, is calculated with a factor of 1 ‰. Especially for the N.P.D.D. and the N.P.I.D. non-profit character, the supplementary EN.F.IA. is equal to 3.5 ‰ on the total value of the rights for the properties that do not use themselves.

For 2021, as reported in the published data, 68,542 companies and legal entities are required to pay for their properties 216.2 million euros in principal tax and 278.01 million euros in additional tax. As a result, the total tax for legal entities this year amounts to 494.2 million euros.

On the other hand, 7,180,009 natural persons are required to pay ENFIA amounting to 2.09 billion euros, of which the additional tax imposed on owners with properties over 250,000 euros to reach 368.4 million euros.

If nothing changed in the rates, based on the new fair values, then the total tax would be more than 2.8 billion euros, from the current 2.6 billion euros, ie an additional tax of 200 to 250 would be imposed million.

Of course, this is not going to happen, since the government has committed from the first moment, when the objective values ​​changed, that the fiscal space that will result from the increase of the zone prices will be used for interventions in ENFIA that will neutralize the burdens for them. more taxpayers.

In addition, it should be noted that increased revenues will result, for ENFIA, from the expansion of the system of objective determination of real estate prices to 3,643 zones.

This additional revenue will be used not only to eliminate the additional charges from the increase in values, but also to reduce, where possible, the total charge.

Source: ΑΠΕ-ΜΠΕ