The AADE is proceeding with the cancellation of ENFIA charges for thousands of property owners with real estate in areas affected by natural disasters who are entitled to full exemption, putting an end to the disruption caused by the initial settlement notices. New statements with zero tax will be posted within April, while those who have already paid the first installment will have the amount refunded or offset against other debts.
The corrections to the tax bill are made based on the Ministry of Finance amendment that provides for an extension of the ENFIA exemption for 2026 and 2027 for properties in dozens of areas across the country that were affected by fires, earthquakes and floods.
At the same time, owners of primary residences located in small settlements of up to 1,500 inhabitants or up to 1,700 inhabitants in border areas who did not receive the 50% discount on ENFIA due to errors or omissions in the electricity supply number must submit an amended declaration by July 31
Who has full exemption from ENFIA for the years 2026 and 2027
Specifically, based on the Ministry of Finance amendment, full exemption from ENFIA for the years 2026 and 2027 includes:
Properties located in areas of the Attica Region that were affected by the fires of July 23 and 24, 2018, provided that their owners hold a Re-examination Certificate or Inspection Report or Inspection Protocol for Dangerously Unstable Buildings from the Ministry of Infrastructure and Transport, issued up to December 31, 2020, and at the critical time the ownership or other property rights to the property belonged to the taxpayer for those years. Also included are rights to the entire real estate property of those who died as a result of the fires.
Properties in the Regional Unit of Corinth that were affected by the major fires of July 2018, provided there is an official inspection proving that the property has suffered damage. The exemption extends to the entire real estate property of persons who lost their lives in these specific fires.
Properties in the Anargyros settlement of the Municipality of Amyntaio (Florina), which has been declared under compulsory expropriation due to landslides from the Amyntaio mine. The same category includes urban inactive settlements in the Regional Units of Kozani and Grevena, such as Peponia, Polylakko, Axiokastro, Klima, Trapezitsa, Panareti, Pylori, as well as the settlements of Kalamitsi, Kalochio and Mesolakka.
Properties in Northern Evia, specifically in the Municipalities of Mantoudi-Limni-Agia Anna and Istiaia-Aidipsos, that were destroyed by the 2021 fires, provided the owners retain ownership of their properties.
Properties in earthquake-affected areas of the country. Specifically, properties in areas of the Regional Units of Larissa, Trikala and Karditsa (Thessaly), Pieria (Central Macedonia), Grevena and Kozani (Western Macedonia) and Fthiotida (Central Greece), which were affected by the earthquake of March 3, 2021, are covered, provided the buildings have been characterized as dangerous or unsuitable for use.
Properties in Crete that were affected by the earthquakes of July and September 2021, as well as properties on the islands of Samos, Ikaria and Chios, which were affected by the earthquake and floods of October 30, 2020.
All properties located within the administrative boundaries of the Municipality of Soufli in Evros, supporting a border area with serious demographic problems.
Also, based on the regulation, this year’s ENFIA is reduced by 50% for primary residences located in small settlements of up to 1,500 inhabitants or up to 1,700 inhabitants in border areas except Attica, provided their objective value does not exceed 400,000 euros.
