Clarifications on the current regime of short-term leases of real estate are provided by the (E.2049/2025) circular of the Administrator of the Independent Authority for Public Revenue, George Pitsilis, in order to better inform and facilitate taxpayers operating in this sector.
AMA deactivation within thirty (30) days
In particular, the new Circular gives the possibility – within thirty days from today (23/07/2025) – for natural persons to proceed to the cancellation of the Registration Number (RIN) of properties for which:
– the AMA was acquired before 1/1/2024
– no short-term leasing has taken place from 1/1/2024 onwards
In this case, the above properties will not be included in the number of properties available for short-term leasing for tax years 2024 and 2025. As long as after the termination of the AMA, individuals do not have more than two (2) properties available for short-term rental, they are not required to commence operations.
Granting of a new AMA
For the granting of a new AMA it is clarified that the prohibition of first registration in the Register of Short-Term Residential Properties, which applies for the period from 1/1 to 31/12/2025 and concerns properties within the 1st, 2nd and 3rd Municipal Districts of the Municipality of Athens, does not apply to properties that were already registered in the Register of Short-Term Residential Properties until 31/12/2024.
Consequently, the granting of a new AMA is possible in cases such as the following:
– Signing a new lease contract, either with the same tenant/sub-tenant or with a new one.
– Change of manager without changing the ownership of the property.
– Change of manager due to transfer or inheritance of the property.
– Re-registration by the same administrator of a property that was deleted from the Register.
