Documents for the sale of a property

The basic documents required from the seller of the property are:

• Title of ownership of the property he is selling, which may be a contract of purchase of the property or the acceptance of inheritance if the property came into his hands as an inheritance.
• A certificate of registration of the property at the land registry at the time of its purchase by the current owner.
• An affidavit certified by the competent tax office that the seller is not subject to a declaration of large real estate, or in the opposite case where he is subject, a corresponding certificate that the declaration has been submitted.
• A declaration to the competent tax authority that the property in question has not generated any income for the seller during the last five years. Otherwise, a corresponding affidavit to the competent tax authority that the property has generated income and that this is included in the income declaration submitted by the seller is required.
• A certificate from the competent municipality that there are no overdue debts of the property for the land tax.
• Certificate of payment of the Single Real Estate Tax (SIT)
• Certified copy of the building permit from the competent town planning authority if the property was built after 14/01/1983, otherwise a solemn declaration is required from both the seller and the buyer that the property was built before this date.
• Photocopies of the parties’ IDs, Tax ID, Tax Identification Number and Income Tax Office.

Supporting documents required in cooperation with the engineer:

• A cadastral extract certifying that the property has been registered in the National Cadastre in due time. The KAEK, which is referred to quite often, is the special 12-digit number assigned to each registered property, the digits of which identify each and a specific information e.g. Prefecture in which the land parcel is located, Municipality or Municipal District or Community, the “cadastral sector”, the “cadastral section” and the serial number of the land parcel within the section.
• In case the property to be transferred is a plot, a topographical diagram with declarations of Law 651/1977 and Law 1337/83 from the engineer who prepared it is required.
• The document of completion of the property regulation procedure is required when there are arbitrary acts in the property and is issued by the engineer as a separate document or included in the certificate of planning legality.
• The certificate of town planning legality confirms that no unauthorised constructions have been carried out on the property which affect its structure.
• The Electronic Building Identity is a “digital file” containing all the information of a building or a separate divided property. The transfer is not possible without an electronic building ID, as its issuance is mandatory.
• The Energy Performance Certificate or Energy Performance Certificate (EPC) is the document that classifies properties into energy categories and is necessary to complete the transfer of real estate.

The documents required in cooperation with the notary:

• Tax compliance of the owner.
• Insurance information and certificate of non-debt from the competent IKA department, only if the seller maintains a commercial business or is a legal entity of any form or participates in a company of any form in any capacity.
• ENFIA certificate proving that the current owner has declared the property with the correct information in the E9 declarations of the previous five years and that no amount of ENFIA is owed.
  A certificate of non-payment of Real Estate Tax (RT) from the municipality that owns the property. In order to receive the TAP, the owner has to present to the competent department of the Municipality: a) a recent receipt from the PPC and b) the ownership contract. If the transferred property is a parcel of land without a building, no TAP is required.
• In case where the property has come into the hands of the seller by way of donation, parental donation, inheritance after 31/12/1989, then a certificate from a competent tax office is required that the donation/parental donation/inheritance was declared respectively and that no tax is due.
  Declaration of property transfer tax (TTT) i.e. the tax imposed by the state on any transfer of property in exchange. It is typically set at 3% of the taxable value of the property and is payable by the purchaser.

Notes:

a. When the party is a public entity or a public sector entity, an appraisal by certified appraisers of the General Directorate of Economic Policy of the Ministry of Finance (formerly S.O.E.)/

β. When the seller is a Municipality, the decision must be validated by the Region.

The documents listed above may change on a case-by-case basis and depending on the applicable legislation.

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