Which are the supporting documents and expenses of real property sellers?
1. Tax clearance certificate for the sale of real property
That’s issued either by taxis net -if the seller has no outstanding tax liabilities-, or by the competent Tax Office of the seller. In this second case, the certificate must also indicate the real property to be transferred.
2. Insurance clearance certificate and tax certificate by the competent IKA department
If the seller is or was a trader, freelancer or a member of a company or consortium, or if he has been building or built a house in the last decade or bought a house built in the last decade. This certificate is issued specifically for the transfer of real property by the Construction Department of IKA to which the property being transferred belongs (a non-debt service note may be requested from IKA to which the seller’s business belongs). If there are no outstanding debts, this certificate may be obtained online by a Notary, but only if it regards a land plot without any buildings in it or on behalf of the contractor and the landowner.
3. Certificate of non-debt of real property tax (TAP)
Issued by the Municipality to which the property belongs. For the owner to obtain the TAP certificate, he must submit to the competent department of the Municipality:
– a recent PPC bill
– real property ownership contract
However, if the transferred real property is a plot of land without a building in it, no TAP certificate is required.
4. Ownership titles of the real property to be sold
These might be the real property purchase contract or the acceptance of inheritance if the property came into his/her hands as an inheritance.
5. In case that the real property has come into the hands of the seller from a donation, parental benefit or inheritance
After 31/12/1989, a certificate issued by the competent Tax Office is required to certify that the donation / parental benefit/inheritance was legally registered and that no tax is due.
6. A certificate
Of the real property’s registration in the Land Registry office by the current owner, at the time of its purchase.
7. Cadastral extract
Certifying that the property was timely registered in the files of the National Cadastre. The KAEK number, – quite often mentioned-, is the unique 12-digit number of each registered property, each digit of which identifies something specific, for example, the Prefecture, the Municipality or Municipal District or the Community in which the plot is located, the “cadastral sector”, the “cadastral unit” and the serial number of the plot within the unit.
8. A solemn statement
(Legalized by the competent Tax Office) in which the seller shall state that the property has been included in the E9 tax module.
9. A solemn statement
(Legalized, also, by the competent Tax Office) in which the seller shall state that he is not liable to file a Large Property tax statement or in the case that he is liable, a related certificate on the submission of such a statement.
10. A solemn statement
To the competent Tax Office in which the seller shall state that the said property did not confer any income to him/ her in the last five years. In the case that the property was rented, a corresponding solemn statement must be submitted to the competent Tax Office in which the seller shall state that the property conferred income that was included in the income tax statement submitted by the seller.
11. A certified copy
Of the building permit from the competent Town Planning Office, if the property was built after 14/3/1983, otherwise a solemn statement of both the seller and the buyer certifying that the building was built before that date.
12. A certificate from the competent Municipality
Certifying that there are no outstanding debts of the property regarding contribution to land and money.
13. A certificate
On the payment of the Single Property Tax (Ε.Τ.Α.Κ)
14. Topographic drawing
With statements of L. 651 / 1977 and L. 1337 / 83 by the drafting engineer, in case that the transferred property is a plot.
15. An Authorization by the Prefect
if the property is located in an area which is characterized as a border one.
16. Energy Performance Certificate
An energy performance certificate is required since 1.1.2011 for each property with a surface area of more than 50 sqm.
17. Certificate of non -existence of unauthorized constructions
Solemn statement of Law 4495/2017 (certificate of non -existence of unauthorized constructions or settlement thereof in the case of their existence).
18. Full particulars
Of the seller, profession, address, TIN and competent Tax Office.
What are the expenses borne by the real property seller?
1. Engineer’s fee for the statement of Law 4495/2017 (certificate of non -existence of unauthorized constructions or settlement thereof in the case of their existence).
2. Energy Inspector -engineer’s
For the preparation of the Energy Performance Certificate of the property.
3. Lawyer’s fee.
This is now optional. However, the legal support during the property purchase process ensures the smooth and safe completion of the process.
4. Real property agent’s fee. Everything that has been signed in the property suggestion order.
You can also have all this information in a PDF presentation.
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