{"id":35043,"date":"2023-05-23T09:39:25","date_gmt":"2023-05-23T09:39:25","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=35043"},"modified":"2023-05-23T09:41:07","modified_gmt":"2023-05-23T09:41:07","slug":"tax-credit-for-building-upgrade-expenses","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/tax-credit-for-building-upgrade-expenses\/","title":{"rendered":"Tax Credit for Building Upgrade Expenses"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<img class=\"alignleft wp-image-35044 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023.png\" alt=\"Tax Credit for Building Upgrade Expenses Greece 2023\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Tax-Credit-for-Building-Upgrade-Expenses-Greece-2023-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab6a036cd85b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab6a036cd85b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/tax-credit-for-building-upgrade-expenses\/#Tax_Credit_for_Building_Upgrade_Expenses\" >Tax Credit for Building Upgrade Expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/tax-credit-for-building-upgrade-expenses\/#Eligibility\" >Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/tax-credit-for-building-upgrade-expenses\/#Conditions\" >Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/tax-credit-for-building-upgrade-expenses\/#How_can_QBC_help_you\" >How can QBC help you?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tax_Credit_for_Building_Upgrade_Expenses\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Tax Credit for Building Upgrade Expenses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">According to Article 39B of the Tax Code, the expenses of receiving services related to the energy, functional and aesthetic upgrading of buildings reduce the taxpayers&#8217; income tax. The tax credit provided amounts to forty percent (40%) on building upgrade expenses. The discount is distributed equally over a period of four (4) tax years and for a maximum total amount of expenses up to sixteen thousand (16,000) euro. This means that the maximum total discount amounts to six thousand four hundred (6,400) euro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Eligibility\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Eligibility<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">All taxpayers who have the right to full ownership or usufruct of the building on which the costs of energy, functional and aesthetic upgrading are carried out can benefit from the tax deduction. The taxpayer may use the building either as a company headquarters or branch or as a primary or secondary residence.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Conditions\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Conditions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">For the income tax deduction to be valid, the following conditions must apply cumulatively:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The building in which the upgrade costs will be incurred has not been, nor will be, part of any building upgrade program.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Expenditures are made from January 1, 2020, to December 31, 2024.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Expenses have not been deducted from gross business income.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The taxpayer keeps the legal documents of the expenses, as well as pays them with electronic means of payment or through a payment service provider.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The taxpayer has the right to full ownership or usufruct in the building in which the energy, functional and aesthetic upgrade expenses are carried out for the current tax year.<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_QBC_help_you\"><\/span><strong><span style=\"color: #d4663e; font-size: 16pt;\">How can QBC help you?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Following the latest developments in tax legislation and having the necessary know-how, <\/span><span style=\"font-size: 14pt; color: #005550;\"><strong>QBC Tax Consultants<\/strong><\/span><span style=\"color: #000000; font-size: 14pt;\"> are at your side to help you achieve\u00a0<\/span><span style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #005550;\"><strong>maximum tax compliance and benefit<\/strong><\/span> for your business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Through <span style=\"color: #005550;\"><strong>accounting outsourcing and supervision services<\/strong><\/span>, QBC supports businesses in evaluating and restructuring their existing accounting systems to make them more efficient and effective.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<div id=\"vc_row-63f4b7a5eafdb\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information on corporate tax and accounting, you can contact us by phone at 216 900 7576 or submit a contact request and one of our Consultants will serve you immediately.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"vc_row-63f4b7a5eb820\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-6\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column 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