Source document
Εγκύκλιος αριθ. 15: Εφαρμογή των διατάξεων του άρθρου 6 του ν. 4146/2013, Αρ. Πρωτ. 38425
Has everything in it been taken?
CompleteReviewed 8 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
Interior Ministry circular 15/2013: older purchases qualify if the current objective value is at least EUR 250,000 (already an event); owners by gift or parental gift qualify; company-held property must be wholly owned by an EU/Greek-seated company; the right is lost if the property is sold within five years. No further amounts.
What it supports
1 row on this site come from this document. Each one opens with the page and the exact words.
About the document
What it covers Clarifies that pre-2013 property purchases qualify if current objective (tax) value is at least €250,000.
Notes Official circular on Diavgeia (ΑΔΑ ΒΛΩ9Ν-ΦΥΥ).
Source id grc-ypes-circular-15-2013 · accessed 28 Sep 2026