The transfer of real estate through a donation is a common type of contract; however, it raises significant formal and substantive issues.
For drafting such a contract, a series of documents—tax, insurance, and others—are required from both the donor and the donee, which must be attached to the relevant contract.
From a substantive perspective, practice has shown that donation contracts may give rise to serious legal issues in the future. Therefore, before agreeing to a donation and signing the final contracts, it may be crucial for a lawyer to review the property’s history at the competent Land Registry or Cadastral Office to ensure that it is free of encumbrances, seizures, claims, or any other legal obstacles to transfer.
Required Documents for Drafting a Donation Contract
From the Donor:
- Tax Clearance Certificate (specifically for real estate transfer), issued either via TaxisNet if the transferor has no outstanding tax obligations, or by the competent tax office (DOY), specifying the property being transferred.
- Insurance Clearance Certificate from IKA if the transferor is or was a merchant, freelancer, or member of a company/partnership, or has built/purchased property in the last 10 years. Issued by the relevant IKA Building Department.
- ENFIA Certificate (property tax certificate) from TaxisNet confirming that the transferor has correctly declared the property (or rights, e.g., usufruct) in E9 declarations for 2011–2015 and that no taxes are due. Permissible deviations: ±5 m² for buildings, ±2% for plots/agricultural land. For property acquired after these years, a sworn statement must be submitted to the tax office.
- Gift Tax Certificate from the donor’s tax office (for contracts after 31.12.2003) or a notarized copy of the contract/certification from the notary for contracts before that date.
- If usufruct was reserved in the acquisition title and the usufructuary is deceased, a death certificate of the usufructuary is required.
- Building Permit and Planning Drawings (topographical diagram, coverage plan, floor plans, sections). If built after 14.3.1983, the building permit must be certified. For properties built under Law 4030/2011, certified copies of permit plans from the relevant Urban Planning Authority (YDOM) are required.
- Engineer’s Certificate under Law 4178/2013 (with the owner’s declaration) confirming that no illegal structures exist or that existing structures/uses comply with the permit, or that irregularities have been legalized. The certificate must include a topographical diagram referenced to the national coordinate system (EGSA ’87). Certain exemptions apply for properties in plan areas, non-buildable plots, or low-value redistributed properties.
- Topographical Diagram including declarations under Laws 651/77 and 1337/83 and coordinates (EGSA ’87) – required for agricultural plots within ZOE zones.
- For properties incorporated into city plans after 1983, a municipal certificate confirming submission of the ownership declaration and payment of monetary contributions (fully or at least 30%).
- Cadastral Certificate for areas under registration or excerpt from cadastral maps for already registered areas. Special procedures apply for older cadastral areas, such as Kallithea and parts of Palaio Faliro.
- Property Acquisition Contract and Registration Certificate.
- Complete identification of the transferor, profession, address, Tax ID (AFM), and competent Tax Office.
From the Donee:
13. Complete identification, profession, address, Tax ID (AFM), and Tax Office of the donee.
