Conditions - Extent of the registration tax exemption
Parents having at least four (4) minor (i.e. under the age of 18 years old) or protege children, are entitled to receive a passenger-car having engine up to 2.000 cc, exempt from the registration tax, as such is provided by the relevant legislation.
As regards cars having engine exceeding the 2.000 cc, the registration tax exemption is limited to the percentage of 50% of the registration tax corresponding to said car.
The V.A.T., as well as the import duty (in case the car is imported from any third country outside the European Union), should be duly paid.
The car must be of an antipollution technology. The ownership or use of such car will not be transferred in any way whatsoever, before the lapse of the time period of three (3) years as of its receipt.
As protege are considered:
- the children who either study in any recognised faculty or educational institution in Greece or abroad, or fulfil their military service obligations, aged up to 25th years old,
- handicapped children, with a disability percentage of sixty seven percent (67%) and above, at the age of four (4) years old and above, single, divorced or widowed, provided that they are not included in any other category of persons who are exempted from registration tax through any other legislative provisions.
Submitted documentation - Procedure
The registration tax exemption is granted only once and for a single car per family, upon presentation before the competent customs authorities of the following documentation:
- a certificate of family status, issued by the Municipality or the Community where the family is registered at,
- a certificate issued by the competent association of Parents Having Many Children
- a solemn declaration, through which they certify that they have not obtained any other car following the same registration tax free provisions, and that said car will be used for their family needs solely and that the ownership or use of same will not be transferred in any way whatsoever before the lapse of the time period of three (3) years, as of its receipt,
- in case the parents have been divorced, an irrevocable court decision should be submitted, through which it derives that the applicant parent himself has the parental care and custody of the children born during the former marriage.
The registration tax-free replacement of said car is permitted only in case of its total destruction, upon submission of the aforementioned documentation.
The replacement of said car can also take place for second and last time, after the lapse of a time period of five (5) years as of the receipt of said car, under the condition that the parents have four (4) minor (i.e. under the age of 18 years old) children at the time they receive the second car.
The car must be exclusively intended for the personal and family use of the parents that have at least four (4) children. In case of transfer of ownership or use of said car before the lapse of three (3) years as of its receipt, then the respective registration tax corresponding to the time of transfer or the balance between such registration tax and tax that has been already paid, should be deposited. The prior permission of the competent customs authorities is always required for such transfer.
In the event the customs authority's prior permission has not been issued, then the abovementioned registration tax should be paid, along with an additional tax, equal to the 1/4 of the full rate of the registration tax corresponding to said car.
The car should be driven only by the two parents and their children. The issuance of the customs authorities' prior approval is not required.