The actions to be done by the owner - Company or Individual - in the event of a furnished house rental for some months in tourists.

According to Law 4179/2013 "Simplifying procedures to enhance entrepreneurship in tourism, restructuring of the Hellenic Tourism Organization and other provisions" and in particular Article 46- "arrangements for self-service accommodations", new arrangements concerning the whole process are provided, which a private individual or a company must be followed to rent furnished residences, which is owned. The most important arrangements are as follows:

 The licensing of self-catering accommodation (tourist furnished villas and residences) takes place at a stage, without prior authorization to suit a plot or land and architectural study (Article 46-§ 1b)

As tourist-furnished villas, detached houses, an area of ​​at least 100 m², which have an independent external access, presenting a plot / land and building independence, are non-main hotel tourist accommodation without provision of services (Article 46-§ 2)

 For the purpose of allocating the operating mark of tourist furnished villas, the applicant shall submit to the competent service of the EOT. and electronically under Article 8 of this Law, the following supporting documents (Article 46-§ 2):

1. Application – Solemn Declaration (Law 4070/2012 Article 150 §1.

 2. Topographic plan of the plot / stadium.

 3. Copy of building permit (Law 4070/2012 Article 150 §1.

4.  Fire Safety Certificate (Law 4070/2012 Article 150 §1.for accommodation with a capacity of more than 20 beds.

5. Solemn Declaration by Mechanical Engineering or Electrical or Mechanical Energy Technology, or Chemical Engineering or Mechanical Specialty or Diploma or the adequacy of the health waste disposal facilities in accordance with applicable legislation or in connection with the sewerage network municipalities.

6. Solemn Declaration by the applicant or authorized engineer, stating that the accommodation complies with the technical specifications described in the Ministerial Decision of §1b.

7. Proof of fee deposit (Law 4070/2012 Article 150 §1. H, as amended).

The special operating signal (ESL) of the tourist furnished villa is issued by the relevant Regional Service of EOT with a special reference to the existence of a swimming pool. The special operating signal is issued, without pre-approval, within ten (10) working days of submission of the above supporting documents and if all legal conditions are fulfilled. If this time-limit expired, it is presumed that the special operating signal has been issued in accordance with Law 3844/2010 Article 14 §4. The special operating signal is vague. The supporting documents, whose validity expires, are replaced by their expiry, otherwise the special operating mark is revoked by decision of the Head of the Competent Regional Tourism Service of E.O.T. The competent service of E.O.T. keeps for each tourist furnished dossier, which is deposited and all the legal supporting documents for the granting of the special operating signal, and the accommodation receives a special number of registers (MITE).

Property owner, bearing the characteristics and specifications of the tourist furnished village, may lease it uniform and not in part, to natural persons, without the right of further recourse, for a period of at least one week and not beyond the three (3) months per year, forbidden to its successive rental of the quarter of the same year. - The owner of this property is not obliged to initiate an exchanger in the competent tax office. Nor to insure to anybody for this activity, it is obliged to be provided previously with a special operator of a tourist furnished taxis by submitting the supporting documents referred to in Article 2 of that article. In the application - a declaration provided for in paragraph 2 of paragraph 2 of that article, it will be stated that the manager operates in accordance with this paragraph, which will be imprinted on the special operating mark and which when issued will be sent by the competent service EOT in the competent tax office.

It is forbidden with the upper way of letting other than the two properties of the same owner. It is forbidden with the upper way a lease beyond the two properties of the same owner. - for the rental of villas, in accordance with this paragraph, a simple private rental agency shall be drawn up, which shall, at a minimum, contain a description of the property, the E.O.T registration number. (MITE), address, owner's data as Tax ID and competent tax office, elements of the tenant, the lease, and the height of the rent. The above agreement is certified by the competent tax office within fifteen (15) days from its conclusion and, however, until the day of the opening of lease. Income from tourist rental is taxed independently in accordance with the applicable income tax provisions.

The owner who leases it without the projected special operating signal is imposed by the Regional Tourism Service of E.O.T. and certified to the competent tax office. Fine fifty thousand (50,000) euros in favor of the state budget. The same fine is also imposed on anyone who leases any kind of residence as a tourist accommodation. - The entry into force of that article begins two (2) months after publication (8/8/2013) of the Law. Details of the licensing and operation of these accommodation are also available in YA 27715 / 29-11-2013 According to the above, individuals-owners to rental vessels are a simple private rental agency, which contains a description of the property, the Special Number of E.O.T. (MITE), address, owner's data, Lessee's data, lease period and rentals. The contract according to POL.1013/2014 Information is submitted electronic declaration of real estate lease.

The owner's income from the lease of tourist accommodation in accordance with the provisions of paragraph 5 of Article 46 of Law 4179/2013 is taxed independently in accordance with the applicable income tax provisions by real estate-rents, namely Articles 39, and article 40 N. 4172/2013) and the expenditure referred to in paragraph 3 of Article 39 of Law 4172/2013 shall be deducted. It is therefore clear that there is no obligation to initiate an operator for the holding since the accommodation is hired by a natural person as a whole and for up to three months a year. However, if all the conditions laid down in Law 4179/2013, mentioned above, the real estate exploitation should submit work. Leasing operations fall within the normal VAT regime. And income is taxed as income according to the scale of Law 4172/2013-Article 29 §1. Civil Code.

Oenet Editorial Team

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