When selling a property in Greece, the seller must prepare a series of legal documents to ensure a smooth and lawful transaction. The key documents required include:
1. Proof of Ownership
The seller must present the property’s title deed to prove ownership. If the property was acquired through inheritance, parental transfer, or a gift, additional certificates are required to confirm that no outstanding taxes related to inheritance, parental transfer, or donation are owed.
2. Land Registry Certificate
A certificate from the Land Registry confirming the property’s registration is mandatory. This document validates that the property has been officially recorded in the national land records.
3. Tax Clearance Certificate
A certificate from the tax authorities is needed to show that the seller has no unpaid taxes or financial obligations related to the property.
4. Income Tax Declaration
The seller must provide a solemn declaration confirming that the property has not generated any income. If the property has produced income, they must submit a certificate from the Tax Office confirming that all income derived from the property has been properly declared in their tax returns.
5. E9 Property Declaration
The seller must submit a declaration confirming that the property has been listed in their E9 form (a form that declares property holdings for tax purposes). If required, a certificate from the tax office must also be provided, showing that all taxes related to owning multiple properties (F.M.A.P) have been declared and paid.
6. Municipal Real Estate Duty (TAP) Certificate
A certificate from the local municipality stating that no Municipal Real Estate Duty (TAP) is owed on the property is required. To obtain this, the seller must provide a copy of the title deed, a copy of their ID or passport, and proof of payment of the most recent electricity bill.
7. Cadastre Extract
If the property is located in an area registered with the National Cadastre, an extract from the Hellenic Cadastre is necessary. Alternatively, a certificate confirming the submission of the property’s registration file to the National Cadastre before the deadline may suffice.
8. Social Security Clearance
If the property was constructed within the last ten years, or if the seller is a business owner, freelancer, or member of a company, a social security clearance certificate must be obtained from the relevant social security office. This ensures that no social security contributions are outstanding.
9. Building Permits and Declarations
For properties built before or after 1983, the seller must provide either a copy of the building permit or a solemn declaration. This document verifies that the property was built legally and in compliance with building regulations.
10. Topographic Plan
For land, plots, or parcels, a recent topographic plan drafted by a certified engineer must be included. This plan should detail the exact boundaries and dimensions of the property and must be accompanied by the engineer’s declaration confirming the accuracy of the plan.