With the clarifications and instructions provided, taxpayers are facilitated in processing their cases.
Particularly:
When drawing up a notarial document by which ownership of a property is transferred, or rights in rem with a compelling reason are assigned to a property, acquired due to death, donation or parental benefit, it is no longer required to attach the certificate of article 105 of the Code to the transfer contract, but it is done explicit mention by the notary in the contract that it has been submitted by the obligee, the declaration (inheritance, donation or parental benefit tax) as the case may be.
In the above cases, the procedure of withholding the due tax from the price of the sale and its return to the tax office (D.O.Y.) is abolished. by the notary public (article 17 of Law 5036/2023 which amends paragraph 5 of article 82 of the Code).
In other cases of transfer, the obligation to attach the certificate of article 105 of the Code still applies. In particular, a certificate is required:
ba) when drawing up a notarial document, by which ownership is transferred by donation or parental provision or real rights are assigned from these causes to immovable or movable property, acquired due to death, donation or parental provision, -
bb) when drawing up a notarial document by which a claim acquired from any of the above causes is paid or assigned.
Consequently, from 28/3/2023 the tax office (D.O.Y.) cease to issue certificates of article 105 of the Code for the transfer of real estate or the establishment of real rights over them with compelling reason. The applications that may be pending in the tax office (D.O.Y.) for the issuance of certificates, as long as they concern the transfer of real estate with compelling reason, they are placed on file. The obligation of notaries to attach the certificate of article 105 of Law 2961/2001 to real estate transfer contracts with compelling reason is abolished.
In addition, the responsibility of the last owner of an inherited property, to whom the property has fallen with a contract for onerous reasons, is abolished, while the cases of transfer of movable assets by banks, companies, other legal entities, etc. are expanded. with the withholding of inheritance tax, donations, parental benefits from these persons and its return to the tax administration.
Finally, the right of the State in cases of taxation of inheritances, donations, parental benefits and profits from games of chance with a taxation period of up to 31/12/2008, for which a certificate of article 105 of law 2961/2001 is not required, is time-barred.
