Greece's Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), clarified that the automatic rent refund credits were calculated from the rent amounts tenants declared in their 2025 income tax return (E1) for tax year 2024 and that lower-than-expected payments mainly reflect incorrect or incomplete declarations. After an initial correction window that ran until 30 September, eligible tenants are now given a second opportunity to file an amended E1 so the refund can be recalculated and any additional amount paid following verification checks. The refund is calculated as one twelfth of the annual 2024 rent expense declared in E1 for a primary residence (codes 811–816) or a child’s student residence (codes 817–822) and applies only to amounts declared as actually paid and validated against the electronic lease and the landlord’s tax return. Caps apply at EUR 800 (no children), EUR 850 (one child), EUR 900 (two children) and an extra EUR 50 per additional child, with a further amount of up to EUR 800 per student residence. If the tenant’s E1 amount exceeds both the electronic lease and the landlord declaration, the higher of those two is used, while the support cannot exceed one twelfth of the amount the tenant declared in E1. Payment data show 78.5% of beneficiaries received more than EUR 100 (up to EUR 1,500), while 3.9% received up to EUR 30 and 17.6% received between EUR 30 and 100, including cases of shared leases, partial-year rentals and exceptionally low declared rents. Amended E1 returns can be filed until 30 December 2025, with payments due by 30 December for amendments filed by 12 December and by 15 January 2026 for amendments filed by 30 December. Beneficiaries who have not registered an IBAN with AADE are asked to do so to allow payment, and special-case supporting documents can be submitted via myAADE’s “My Requests” application until 31 December of the payment year.

Original source View in tracker