PRESS RELEASE
With Circular (E.2049/2025) issued by the Governor of the Independent Authority for Public Revenue (IAPR), George Pitsilis, detailed clarifications are provided regarding the current framework of short-term property rentals, aiming at ensuring comprehensive information and support for taxpayers active in this sector.
Termination of AMA within Thirty (30) Days
According to the new Circular, individuals are granted the possibility, within thirty days from today, to terminate the Property Registration Number (AMA) for properties that meet the following conditions:
- The AMA was obtained before 1/1/2024
- No short-term rental has been carried out since 1/1/2024
In such cases, these properties will not be counted towards the number of properties offered for short-term rental for the fiscal years 2024 and 2025. If, after terminating the AMAs, individuals have no more than two (2) properties available for short-term rental, there is no obligation to declare business activity.
Issuance of a New AMA
It is clarified that the ban on the initial registration in the Short-Term Rental Property Registry, which applies from 1/1 to 31/12/2025 for properties located in the 1st, 2nd, and 3rd Municipal Districts of the City of Athens, does not apply to properties that had already been registered in the Registry until 31/12/2024.
Therefore, the issuance of a new AMA is possible in cases such as:
- Signing a new lease agreement, either with the same tenant/sub-tenant or with a new one.
- Change of manager without altering the property’s ownership status.
- Change of manager due to property transfer or inheritance.
- Re-registration by the same manager of a property that had been removed from the Registry.
