The tax certificate required to complete the inheritance or parental benefit is issued only if it is for the remainder of the debt to mortgage one or more properties.
According to the newspaper "Eleftheros Press", the taxpayers' liability to either the 100 installments, the debts that were due to be settled by the 1st-3-2015 or the settling of the 12-24 monthly installments, for their current debts, does not exempt them from the obligation to mortgage one or more of their immovable property in order to obtain evidence of acquaintance and to complete procedures for the transfer of property to their children or to carry out procedures for the acceptance of real estate heritage.
Both the provisions of Articles 1-17 of Law 4321/2015, with the 100 monthly installments, and the fixed arrangements up to 12 or 24 monthly installments, provided for by Laws 4152/2013 and 4174/2013, include a term extremely burdensome for debtors accepting to settle their debts in order to get tax evasion evidence and to unblock pending cases of parental benefits, donations and property inheritance.
Under this condition, any taxpayer who owes to the State and at the same time wants to transfer his immovable property to his children or is urged to proceed to accepting a property heritage can not complete the processes of parental provision or heritage acceptance if he does not prioritize mortgage on one or more of his real estate, even if he has settled his debts.
This obligation, due to the complexity, bureaucracy and the costs involved, prevents many of these debtors from completing the processes of parental benefits and inheritances.
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