Greece Targets Undeclared Swimming Pools

In an extensive effort to identify undeclared swimming pools across Greece, the Ministry of Digital Governance is providing the Hellenic Revenue Authority (AADE) with access to cadastral data. This access includes direct information on indoor and outdoor pools, property owners, ownership percentages, addresses, and coordinates.

This initiative comes to reinforce AADE’s audit mechanism which started “scanning” the entire country in 2023 to detect undeclared swimming pools with the help of artificial intelligence. Using aerial photographs and a specialized algorithm, it marked blue spots on the satellite map and then distinguished swimming pools from basketball or tennis courts.

Using data from the Cadaster, the Authority will cross-check information with tax returns and Form E9 to identify taxpayers who have not declared their swimming pools.

After completing these cross-checks, citizens with undeclared pools will be notified, requiring them to comply by paying taxes and fines, potentially covering up to ten years.

These taxpayers will face charges for ENFIA (property tax), income tax (as pools are considered an indicator of living standards), luxury living tax, and additional penalties.

Additionally, the AADE intends to share this information with urban planning authorities, which may impose fines for illegally constructed pools in accordance with the law.

In Greece, swimming pools are classified as auxiliary spaces of a residence under tax regulations and are subject to ENFIA, similar to storage rooms and parking spaces, with a 90% discount applied to the tax for such spaces.

Pools are also considered in living standard indicators, starting from the first square meter, including communal pools in residential complexes.

For the luxury living tax, both indoor and outdoor pools are subject to a rate of 13% of the annual objective expense. The living standard indicator for pools is calculated progressively: 160 euros per square meter for up to 60 square meters and 320 euros per square meter for areas exceeding 60 square meters.