Before proceeding to purchase a first home, you would be satisfied if you know what is the amount for which you will be discharged well and that really is beneficiary of the exemption.
It is therefore necessary to study carefully all the answers as arising from existing legislation and directives of the Ministry Economy and Finance.

 

A. The provisions for the exemption apply to contracts for the purchase property if the buyer resides in Greece and falls into the following categories of beneficiaries:

a) Greek,

b) Greeks from Albania, Turkey and countries of the former Soviet Union,

c) citizens of the Member States of the European Union,

d) Recognised refugees in accordance with the provisions of PD 96/2008 (GG 152 A), and

e) third country nationals who enjoy the status of long-term resident Greece, in accordance with the provisions of PD 150/2006 (GG 160 A).

 

B. When is an adult and acquire housing or land in full ownership provided that the purchaser or his spouse or any minor childrenthat does not have full ownership or usufruct or habitation in a residence or a perfect slice to meet the housing needs of the family (see caution below) or right to full ownership to land or building in an ideal proportion land in the corresponding area of the building that meets the housing of needs and are in a municipal or district with a population over three thousand (3,000) people. For the purposes of the land applicable relevant planning provisions.

These apply where the buyer owns an undivided Fine rate or life interest owner or house or land and buying remainder or the title to the bare ownership or usufruct, to become owner of the entire property, and if market failure building plot, which in proskyrosi or purchase of an adjacent section land is buildable. The above exemption is provided in purchase full ownership of the entire property by both spouses.

 

Under the same conditions, the exemption provided to married and:

a) the widower or divorcee who has custody of minor children of family,

b) the single mother of minor children or on recognition of father, if the has custody of the children,

c) the unmarried adult who has a disability of at least 67% mentally or physically disabled or married has protected children, regardless of age, having the same disability, and

d) the surviving spouse and minor children of deceased, the name of which had approved a loan from the Workers Housing Organisation for purchase residence, granted to those heirs, regardless of whether the market made by one or all the heirs together undivided.

With the conditions the exemption are entitled to an unmarried, minor children who are deprived of both parents and placed under guardianship or under the custody of another person, designated by court order or purchase property jointly or separately purchase the separate property each.

The discharge of the unmarried is entitled to and the spouse who is separated and has filed or action divorce at least six (6) months prior to the time of purchase. If you have the custody of minor children of the family is entitled to exemption as married. If not solved the marriage by divorce within five (5) years from the market reopened exemption and paid the tax in question in accordance with the provisions paragraph 5 of this article.

ATTENTION: If the purchaser or the spouse or minor child, who own house or land, or ideal share of such transfer by onerous or cause gratuitous usufruct or the right of habitation or ideal share of residence or the land, the area of which meets at the time of transfer their housing needs, no relief before expiry period of five (5) years from the transfer of usufruct or of habitation or the ideal share. The above time is required when it transferred the ownership of land or thin ideal share.

It also does not discharge into contracts with property transfer costly event between relatives by blood or marriage first grade and between spouses.

The owners of hotels, warehouses, offices, industrial plants and generally have a purely professional roofing right of exemption. It is not considered commercial use of the property, the which the building permit or title of ownership is characterized as a residence, even if used as a professional housing.