ENFIA time: When the first installment is paid

“Hand deep in pocket” will Realtors need to put in place Until the end of the current month when the first installment of ENFIA must be paid.

Vangelis Dorakis writes

I will tax Paid in 11 installments, without giving a discount in the case of a one-time payment. the The amounts that debtors will be required to pay They will be the same as they were last year, as long as their financial situation does not change.

There are those too Of course – according to the law – they are either completely exempt from the tax or pay half of it, or with a 10% discount. Others will, of course, pay an “inflated” tax if they buy some property or otherwise have it transferred to their ownership in 2023.

In how many installments will the tax be paid?

However, this year ENFIA officials will pay the tax to Property owners must repay the ENFIA in 11 installments starting April 30 (May 31 to date) and the last installment at the end of February 2025.

from Next yeardates are changing as ENFIA will be paid in 12 installments, with the first installment being paid by the end of March while any corrections to E9 can be made until the end of January.

Households that cumulatively meet the following criteria will receive a 50% discount on ENFIA:

– The total taxable household income for the last tax year does not exceed €9,000, in excess of €1,000 for the spouse or common-law partner and each dependent individual.

– The total area of ​​the buildings does not exceed 150 square meters. The total value of immovable property does not exceed €85,000 for a single person, €150,000 for a married person and their spouse or partner or a single-parent family with a dependent child and €200,000 for a married person or their spouse or common-law partner and their dependent children or a single-parent family with two dependent children.

Who escapes from Envia?

Complete tax exemption – in other words 100% discount for families with three or more dependent children, as well as families with a disability rate of more than 80% on condition:

– Total taxable family income does not exceed €12,000, with an increase of €1,000 for a spouse or common-law partner and each dependent.

– The total area of ​​the buildings does not exceed 150 square meters.

A discount of up to 10% is approved for insured homes and you must:

• The insurance must cover the entire value of the property. The value of the property is the construction value of the building or buildings, without taking into account the value of the land plot. The cost of rebuilding the residence specifically for this year was set at 900 euros per square meter.
• The insurance must last for at least three months. If the insurance period is less than one year, the ENFIA reduction is adjusted proportionately. This means that for 12-month insurance, ENFIA is reduced by 10%, for 9 months a discount of 7.5% is applied, for 6 months the discount is limited to 5% and for 3 months to 2.5%, while no reduction applies to – insured housing. For less than three months a year. The discount is calculated on the total amount of the main tax and any “supplementary” tax imposed on the insured property.