The Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) announce a second chance for citizens to correct their rent declarations for the 2024 tax year. This initiative aims to address cases where beneficiaries received lower rent refunds, or no refund at all, due to incorrect or incomplete declarations of annual rent expenses.
Why a Second Opportunity?
The automatic rent refunds, credited to beneficiaries’ accounts, were based on the rent amounts declared by tenants in their 2025 tax returns for the 2024 tax year. However, some cases resulted in lower payments, primarily due to erroneous or incomplete declarations of annual rent expenses by tenants.
The subsidy is calculated based on the annual rent expense for 2024, as declared in Form E1, either for the main residence (codes 811 to 816) or for student housing for children (codes 817 to 822). It is important to remember that the subsidy exclusively concerns amounts declared as actually paid and confirmed through cross-referencing with electronic lease data.
As this measure was implemented for the first time, citizens were initially given the opportunity to correct their data until September 30. However, this process revealed cases where citizens did not correct their erroneous declarations. For this reason, a second opportunity for correction is now being provided through the submission of an amended E1 declaration until December 30, 2025. Following the necessary cross-checks, beneficiaries will receive the additional amount they are entitled to.
Key Dates for Submitting Amended Declarations
- Declarations submitted by December 12, 2025: Payments will be made by December 30, 2025.
- Declarations submitted by December 30, 2025: Payments will be made by January 15, 2026.
Additionally, beneficiaries who have not declared an IBAN to AADE are urged to do so immediately to facilitate payment completion. The Ministry emphasizes that no subsidy can be granted for undeclared rents, and accurate recording of actual rent expenses is a fundamental prerequisite for the correct implementation of the measure and the protection of citizens’ interests.
How the Rent Refund is Calculated
The rent refund is calculated as 1/12 of the annual rent expense declared in the tenant’s tax declaration (E1) for the 2024 tax year (i.e., the declaration submitted in 2025).
There are maximum refund limits:
- 800 euros for a tenant without children
- 850 euros with one child
- 900 euros with two children
- +50 euros for each additional child.
This cap is activated only if the declared annual rent exceeds these amounts; otherwise, 1/12 of the actual expense is applied. It is noted that in the case of student housing, an additional amount of up to 800 euros per student residence is taken into account.
Thorough Data Cross-Referencing
Tenant declarations are cross-referenced with:
- The electronic lease agreement.
- The landlord’s tax declaration.
If the amount in the tenant’s E1 declaration is greater than both the electronic lease agreement and the landlord’s declaration, the larger of the two (electronic lease or landlord’s declaration) is taken into account, providing the most favorable solution for the tenant. In any case, the subsidy amount cannot exceed 1/12 of the amount declared by the tenant in their E1 tax declaration. It is noted that the E1 declares the annual expenses paid by the tenant.
Addressing Low Refund Amounts
Based on payment data, the majority of beneficiaries (78.5%) received a subsidy exceeding 100 euros, with some reaching up to 1,500 euros. However, 3.9% of tenants received a small subsidy of up to 30 euros, and 17.6% received between 30 and 100 euros.
A significant number of those who received a small subsidy either shared the rent with other co-contractors in the lease agreement or had rented a residence for only a few months in 2024, so 1/12 of the annual expense corresponded to this amount. For example, a taxpayer who rented an apartment from September 1, 2024, with a monthly rent of 200 euros, had an annual expense for only 4 months, totaling 800 euros, and the corresponding subsidy, as 1/12 of the annual expense, amounted to 67 euros.
Extreme Cases of Declared Amounts
There were also extreme cases with very small declared rents. Below are indicative examples where exceptionally small amounts were declared in both E1 and the electronic lease:
- Egaleo: 88 sq.m. Declared monthly rent: 10 euros
- Ampelokipoi Thessaloniki: 66 sq.m. Declared monthly rent: 10 euros
- Galatsi: 62 sq.m. Declared monthly rent: 25 euros
- Ilion: 75 sq.m. Declared monthly rent: 20 euros
- Agios Dimitrios: 30 sq.m. Declared monthly rent: 10 euros
- Ilioupoli: 133 sq.m. Declared monthly rent: 20 euros
- Chalandri: 119 sq.m. Declared monthly rent: 30 euros
- Nea Kydonia (Chania): 107 sq.m. Declared monthly rent: 5 euros
- Peristeri: 111 sq.m. Declared monthly rent: 10 euros
Where to Seek Assistance
From Tuesday, December 2, beneficiaries can call AADE at 1521 for clarifications. Citizens who believe they have submitted incorrect data in their E1 declaration can submit an amended declaration immediately to be included in the next payments. The refund is automatically paid to the IBAN declared to AADE, without requiring an application. Additionally, beneficiaries who had not declared an IBAN can do so immediately for supplementary payments to be made.
Special Cases – Submission of Supporting Documents until December 31st:
Furthermore, as stipulated in Article 8 of A 1132/2025, in special cases, the submission of supporting documents through the “My Requests” application on the myAADE platform is allowed until December 31 of the payment year, to complete the subsidy process. The Ministry of National Economy and Finance is providing the opportunity to declare the rents actually paid, to receive a higher rent refund than the one received.
This opportunity for citizens to make corrections to their declarations was announced by Minister Kyriakos Pierrakakis in a statement to ERT, who stated the following:
“For the rent refund, we followed a rule: Citizens received back 1/12 of what they declared in their E1 for the year 2024. There, the annual and not the monthly amount must be declared, and precisely because we understood and realized that many had made the mistake of declaring the monthly amount in the past, we gave every citizen the opportunity to make a correction to their E1 until September 30.
However, in recent hours, we see that there are still fellow citizens who have not made this correction.
Precisely for this reason, AADE will grant an extension, a second chance, a second opportunity to every citizen until December 30 to proceed with an amended declaration and declare the amount of the annual expense for 2024 in their E1.
This is, after all, the second reason why we proceeded with the measure of returning one rent: To declare all of us the actual amounts we spend on rents. The main reason, of course, is the support of society, the support of every family.
And precisely for this reason, we all need to declare the actual amounts.”
Source: athina984.gr
