Greek tax authority rejects property renovation deductions

The Dispute Resolution Directorate (DED) of the Independent Authority for Public Revenue (AADE) has rejected a taxpayer's appeal regarding tax deductions for property renovations. The taxpayer had declared expenses totaling 5,505.99 euros for energy, functional, and aesthetic building upgrades in their 2024 income tax return.

The case arose after the taxpayer's declaration was systemically selected for a documentation audit. Following an automated request for documents that went unanswered, a tax assessment was issued. The taxpayer appealed, claiming they were never formally requested to provide the legal receipts for air conditioning and window frames, nor the proof of electronic payment.

Upon review, the DED found that the submitted retail receipts for the air conditioner (1,289.99 euros) and window frames (4,216 euros) failed to include the Property Identity Number, known as ATAK. The Directorate ruled that for such tax reductions to be granted, receipts must include specific property details, including the ATAK, and must be accompanied by proof of electronic or digital payment.