Εξαιρούνται φόρου ακίνητα αξίας 12,500 ευρώ

?e t? ?et??? ??f? t?? 15 µ???? e? t?? 54 pa?e??e???t?? st?? ???µ??e?a ????e?t??, ?pe???f?st??e se ??µ? t? ??ße???t??? ??µ?s??d?? ??a t? f???????s? t?? a????t?? pe????s?a?, af?? p??????µ???? e???????e ?at? p?e????f?a t??p?????a t?? ??p??s?p?? ??p?? t?? ????, ???e??? ??ts?, µe t?? ?p??a µ??e? e?t?? f???????a? pe????s?a µ???? 12.500 e???, a?t? 5.000 e??? p?? p???ß?epe t? ??ße???t??? ??µ?s??d?? ?a? ?ata??e?ta? ? ?ataß??? e????st?? f???? 75 e??? ap? ????? t??? ?d???t?te?.

?p?? t?? ??f?s?? t?? t??p?p??????t?? ??µ?s?ed??? se ??µ? t?????a? 15 ????e?t?? (????, ?S ????, ???O??, ?????????, S?µµa??a ????t?? ?a? ?a?a??a? ?????a?), de? ?p???a? ??f?? e?a?t???, e?? 39 ????e?t?? (??S? ?a? ????) t???sa? ap???.

??? t??p?????a t?? ?. ??ts? e??????a? 34 ????e?t?? (????, ????, ????, ???O??, ?????????, S?µµa??a ????t?? ?a? ?a?a??a? ?????a?) ?a? ?ata??f?st??e ap? 20 ????e?t?? t?? ??S?. ?e? ?p???a? ap????.

??t???????ta? t?? ?at??es? t?? t??p?????a? t??, ? ?. ??ts?? d???se ?t? t? ??µµa t?? a?t??aµß??eta? p?? ?a p??pe? ?a e?e??e???? ta ???µata, ta ?p??a ? ??ß????s? desµe?t??e st?? ?????a ?t? ?a e?sp???e? ap? t?? f???????a t?? a????t?? pe????s?a?, ?? a?t? ?a? de? ?a ?p?st????e ???e? p??t?se?? ??µ?? ?a? t??p?????e? p?? a??t?epa? a?t? t? d?sµe?s?.

? d??? t?? t??p?????a, ?p?? a??fe?e, ?a µe??se? µ???? ?at? 2,7 e?at?µµ???a e??? t? a?????? ?p?????s??? ap? t?? ??ß????s? p?s?? p?? ?a e?sp?a??e? ?a? p?? e?t?µ?ta? sta 134,10 e?at?µµ???a e???, e?? ta?t??????? ?a a?a???f?se? p????? ??????µ??? e?pa?e?? ?µ?de? p???t??, ????? ?a d?µ?????e? p??ß??µata st?? a?µ?d?e? ?????, µ?a? ?a? de? ????? a??µa sta?e? e?d?p???se?? ??a ?ataß??? f???? ap? a?t? t?? ?at?????a ?d???t?t??.

???? t?? ??f?s? t?? ??ße???t???? ??µ?s?ed??? ap????f???a? t??p?????e? t?? ???? ?a? t?? ?????????, e?? ap?s?????e p??tas? ??µ?? t?? ???? ?a? ?ata??f?s???a? p??t?se?? ??µ?? t?? ???? ?a? t?? ????????? µe 26 ????e?t?? (????, ????, ??????????, S?µµa??a ????t?? ?a? ?a?a??a ?????a) ?a t?p??et???ta? ?p?? ?a? 28 ????e?t?? (??S?, ???? ?a? ???O??) e?a?t???.

?? ??ße???t??? ??µ?s??d??, ?p?? a?????? e??e ?atate?e? st? ?????, e??e st??? t?? apa??a?? ap? t?? ?p?????s? ?ataß???? f???? a????t?? ?d???t?s?a? ?d???t?t?? p?? ?at????? s????? a????t?? ?d???t?s?a? µe a??a ?at? t?? 1? ?a???a???? 1980 µ???? ?a? 5.000 e??? ?a? ??a t??? ?d???t?te? a?t??? ?a p?????pte ?p?????s? ?ataß???? f???? ????? 30 e???.

?? ?d???t?te? p?? ?at????? s????? a????t?? ?d???t?s?a? µe a??a 5.001 e??? ?a? ??? ?a e?a????????sa? ?a ????? t?? ?p?????s? ?a ?ataß?????? t? f???????a a?t? se ??? t?? a??a t?? ?d???t?s?a? ?a? de? ep?fe????ta? t?? p?? p??? apa??a???, ??t? p?? ?a ?s??e? t??a ??a ?d???t?s?e? 12.500 e??? ?a? ???.

?? ?d?? ??µ?s??d?? p???ß?epe ep?s?? t?? ?at????s? t?? p?????a? ??a ?ataß??? e????st?? f???? 75 e???, ?a??t? a?t? ????eta? ?d??? ??a t??? ?d???t?te? µe as?µa?t? a??a ?d???t?s?a? ?a? a?t? ? p?????a pa??µe??e a?a?????t? st? ??µ? p?? ??f?s???e.

? p??tas? ??µ?? t?? ????, ? ?p??a ap?s?????e te????? ap? t?? ?. ??ts?, p???ß?epe t?? p????µ? t?? f???? a????t?? ?d???t?s?a? ?ate??e?a? ap? t? d??a????? a????t?? ?d???t?s?a?, a?e???t?ta a? a?t? ??e? e???afe? st? ???µ? t??, ef ?s?? ap??t?se ?at??? ?a? ep?µ???? ??e? ?a? t? d??a??µa ???s?? ?a? e?µet???e?s?? t?? a????t?? ?d???t?s?a? ?a? ef ?s?? ? s?et??? s?µßas? µe t?? ?p??a ?at?st? d??a?????? e??a? ?atate?e?µ??? st? ?t?µat?????? ??a s??p??? e?d???? e?t??es??.

???ß?ep?ta?, ep?s??, ? µe??s? a??e?ast?? ??afe????at?a? ?a? s?µa?t???? ??st??? p?? d?µ?????e?ta? t?s? st? ???t?? ?s? ?a? st??? p???te? ap? t?? a????? p????µ?? a???µ???? f???? ap? t?? d??a??p?????, ? ?p???? st? s????e?a t?? ??e??e? ?a? t?? e?sp??tte? ap? t? d??a?????, p?? st? t???? d??a???ta? ep?st??f? t?? d?af???? t?? f???? ap? t? ???t??.

? p??tas? ??µ?? t?? ???? ?atat????e a?a?e???µ??? ?at? t?? te?e?ta?a s??ed??a t?? ?p?t??p?? ??????µ????, st?? 23 Septeµß???? 2013, p???e?µ???? ?a ???eta? e?s???s? ??a t??p?p???s? t?? ?f?st?µe??? s??te?est??, µe t??p? ?ste ?a apa???ss??ta? a????ta p?? ???s?µ?p?????ta? ??a ?d???at????s? a??a? µ????te??? ? ?s?? µe 30.000 e??? st? ß?s? t?? a???? p?? ?s??a? t?? 1? ?a???a???? 1980.

?? ???? ??a?e e?s???s? ??a ???µa??t? f???????s?, ?ts? ?ste ??a a??e? ap? €1 µ???? €30.000 ?a ?p???e? µ?de???? f???????a, ??a ???e e??? p??? ap? €30.000 µ???? €120.000 ?a ep?ß???eta? f???? 0,80%, ap? €120.000 µ???? €170.000 f???? 0,90, ??a ???e e??? ap? €170.000 µ???? €300.000 f???? 1,10%, ap? €300.001 µ???? €500.000 f???? 1,40%, ap? €500.001 µ???? €800.000 f???? 1,80, ap? €800.000 µ???? €3.000.000 f???? 2,00%?a? ??a ???e e??? p??? ap? €3.000.001 f???? 2,20%.

?e t?? a?a?e???µ??? p??tas? ??µ?? p??te???ta? ep?s?? ?p?? e?a??e???? ap? t?? ?p?????s? ?ataß???? t?? f???? ??e? ?? ?e??????? ?d???t?s?e? p?? ???s?µ?p?????ta? ??a ?e???????? ? ?t???t??f????? s??p??? a??a? µ????te??? ? ?s?? t?? €100.000 (t?µ?? 1?? ?a???a???? 1980), ??a de ?e??????? ?d???t?s?e? p?? ?epe????? t?? a??a a?t? ?a ?s??s??? ?? s??te?est?? f???????s?? p?? ?a ?s????? ??a t?? ?p????pe? ?d???t?s?e?.

? ??e????t?? t?? ?µ?µat?? ?s?te????? ???s?d??, µe ep?st??? t??, ?µe??µ???a? 23 Septeµß???? 2013, p???ßa??e se a????s? t?? ??st??? p?? ?a ep?f??e? t???? e?a??es? ?a? µ? f???????s? t?? p??t?? €30.000.

S?µf??a µe t? ???, ? e?a??es? t?? p??t?? €30.000 (t?µ?? 1?? ?a???a???? 1980) ?a e??e ??st?? 14 e?at?µµ????? e???, e?? ? µ? f???????s? t?? p??t?? €30.000 se ??e? t?? ßa?µ?de? ?a ep?fe?e ep?p???? ??st?? €23 e?at?µµ?????, ep?µ???? t? s??????? ??st?? p?? ?a ep?fe?e ? ?a?????? e?a??es? t?? €30.000 ap? t? f???????s? t?? a????t?? ?d???t?s?a? ?a ?ta? 37 e?at?µµ???a e???.

?e t?? p??tas? ??µ?? t?? ????e?t? G?????? ?e?d???, e? µ????? t?? ????µat?? ????????? - ?e??ßa????t?st??, p??ß?ep?ta? ? d?e????s? t?? pe??pt?se?? p?? apa???ss??ta? ap? t?? ep?ß??? ? e?sp?a?? f???? a????t?? ?d???t?s?a?, ?ste st?? pe??pt?se?? apa??a??? ap? t?? ?p?????s? ?ataß???? t?? f???????a? a?t?? ?a e?ta????? ?a? ??e? ?? ?d??t???? ?at????e?, ??a ta ?e?????? ?a? ?t???t??f??? teµ???a, ??a ta teµ???a e?t?? t?? d??t??? "F?s? 2000", ??a ta teµ???a p?? ß??s???ta? e?t?? ?e???? ????? a??pt????, ? ????? d?at???s??, ? teµ???a sta ?p??a ????? ?????et??e? e??atast?se?? f?t?ß??ta????, ?e?µ?d??aµ???? ? a??????? p?????.

?p?s??, ?p???a? p?????e? ??a µe??s? t?? ???????? d?ast?µat?? e?t?? t?? ?p???? ? ??e????t?? t?? ??? ?a d??a???ta? ?a p?????e? se a?a?e???s? t?? p?s?? t?? a??a? t?? a????t?? µet? t?? ?p?ß??? d???s?? a??a? a????t?? ap? t?? ?d???t?t? t?? ?a? µe??s? t?? p?s?st?? t?? t???? p?? ?a??stata? p????t??? ap? 9% se 4%, ?a??? ?a? ep??tas? ap? t?? 15 st?? 30 ?µ??e?, t?? pe???d?? e?t?? t?? ?p??a? ?d???t?t?? ?a ??e? t? d??a??µa ?a ?ata??te? ??stas? e?a?t??? ap?fas?? t?? d?e????t? t?? ??? ??a t? ???? t?? f???? p?? ?fe??e? ?a ?ataß??e?.