The deadline for any corrections to tax returns by beneficiaries of the refund of one rent payment expires today, before the Independent Authority for Public Revenue (AADE) "locks in" the final data on the basis of which the basic subsidy will be calculated, to be paid to more than 1 million tenants in the third ten-day period of November.
It is recalled that last Friday the crediting of two rent payments for rents of 2024 to 17,074 teachers, doctors and nurses serving in the Greek periphery took place first.
The refund does not require the submission of a separate application. The process is carried out automatically, based on the tax return data.
Therefore, the accuracy of the data declared in the E1 is of great importance, since any discrepancy may affect the cross-checking of the data and the payment of the subsidy.
Taxpayers should pay particular attention to the codes in table 6 of the E1 form of this year's tax return, in which the details for rent payments made in 2025 are declared.
The correct completion of the relevant codes will ensure that all beneficiaries will receive in full the rent refund amounts they are entitled to.
The 4 points
The 4 critical points are:
- Correct entry of the annual expense: Entry of the expense for primary residence rent in codes 811-816 of table 6 of form E1 and of the annual expense for the payment of children's student housing rent in codes 817-822 of table 6 of form E1. Corrections are made by deleting all the data that had initially been entered in table 6 (owner's TIN, property area, rental months within 2025, electricity supply number, lease number and rent amount) and by re-declaring them with only the rent amounts now corrected, so that the money paid in total in 2025, on an annual basis, for the settlement of primary or student residence rent, as the case may be, appears in the corresponding E1 codes.
- Multiple contracting parties: Correct entry of the rent expense in cases where leases have been submitted with counterparties being either one owner and two or more tenants, or two or more owners and one tenant, or two or more owners and two or more tenants.
- Method of calculation: Correct method of calculating the rent refund. The annual rent expense of the previous year is found from the sum of the rents paid within that year and the amount of the rent refund is calculated at 1/12 of the total annual rent expense. If, for example, from January to June 2025 the monthly rent of the primary residence was 400 euros (a total of 2,400 euros) and from July to December there was a move to a new primary residence, with a monthly rent of 450 euros (a total of 2,700 euros), the total annual rent for the primary residence amounts to 5,100 euros and the rent refund will amount to 425 euros (5,100 euros / 12 = 425 euros). In every such case the tenant must declare in the E1 return separately for each property the rents paid in total in 2025, in order to receive the full refund they are entitled to.
- Lease declaration number: The declaration of the number of the submitted lease information declaration in the corresponding code of table 6 of the E1 is also necessary for each lease. For each primary residence lease within 2025, the number of the relevant lease information declaration submitted to AADE must have been declared respectively in each one of codes 081, 082 or 083 of table 6. Also, for each student residence lease within 2025, the number of the relevant lease information declaration submitted to AADE must be declared respectively in each one of codes 084, 085 or 086 of table 6.
Amending return
If an incorrect amount, wrong lessor TIN or problem in the lease is identified, an amending return must be submitted by midnight.
The refund corresponds to 1/12 of the total rent of 2025, with a ceiling of 800 euros for the primary residence (plus 50 euros per child) and an equal limit for student housing.
For student residence, the maximum amount is also set at 800 euros for each student. However, the amount is not the same for everyone, as the granting of the aid requires compliance with specific income criteria and, in the case of the primary residence, property criteria.