40% deduction with a maximum spending of 16,000 euros over 4 years

Property owners who started renovating their properties in 2020 will enjoy a tax deduction of 1600€ per year, provided that they have the relevant invoices and that payments were done through the banking system.

The discount amounts to 40% of expenses with a maximum expense of 16,000€. Meaning that taxpayers, will receive, for works of 16,000€, a discount of 40%, ie 6,400€, an amount that will be divided equally over four years. The discount is not valid for construction materials.

Tax payers must declare their previous year’s expenses in their E1 relevant code together with their tax declaration.

The necessary conditions in order for the 40% of energy, functional and aesthetic building upgrading costs to be deductible from the owner’s income tax in the next 4 years are:

– The buildings for which the costs have incurred, are not yet or will not be included in a building upgrade program.

– The costs are evidenced by legal documents, such as retail transactions receipts or invoices for services rendered.

– The costs were settled electronically, that is, by credit or debit or prepaid card, or by e-banking or through the payment account of the payment service provider of Law 3862/2010 or by electronic wallet, etc.


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