The “mapping” of the pools that initially exist in Attica and then throughout Greece has been completed. With the help of aerial photos and the use of a special algorithm, the Independent Tax Authority (AADE) has now identified the blue dots, that is, which of them are swimming pools and which are not.
Now that you have the information you need “in hand”, you move on to the next phase, which is to cross-reference it with the data contained in the E9 and the Land Registry.
As the head of AADE Giorgos Pitsilis highlighted in the plenary of the Greek Chamber of Commerce conference, with artificial intelligence the tax authority created a model that locates all the blue that we see on the map, “scans” the areas and distinguishes with a high degree of precision the basketball court pool.
What AADE expects is for the Land Registry to send the names of the owners of the properties identified based on the exact coordinates and other geospatial data that the verification algorithm “extracted”. Those who own undeclared pools will face fines and taxes that go back a decade.
More than 23,000 taxpayers declared a pool
According to data from last year’s tax returns, more than 23 thousand taxpayers showed the pool they have at home to the tax office. More specifically, 22,623 taxpayers declared that they have an outdoor swimming pool and 345 individuals declared that they have indoor swimming pools at their homes.
If it is found that a taxpayer has not declared the pool they have, AADE initiates tax and fine imputation procedures such as ENFIA, and income tax as they are presumptions of subsistence.
Based on what is in force, the presumption of subsistence for those who own a swimming pool is defined as:
- 160 euros per square meter up to sixty 60 square meters and
- 320 euros per square meter, for a surface area greater than 60 square meters.
To these will be added the tax on luxury housing equal to the product of the value of the annual target expenditure multiplied by a rate of 13%.
Prices for indoor pools are doubled
The data will then be sent to the urban planning authorities, so that they can apply the relevant fines in the event of illegal construction of swimming pools.
Please note that when it comes to indoor pools, the values are doubled. For shared pools in condominiums, the annual cost of living target is shared between owners and tenants based on the square footage of each apartment on the lot.