ÄÇËÙÓÇ ÖÏÑÏËÏÃÉÁÓ ÅÉÓÏÄÇÌÁÔÏÓ S
Å5 X
I
Ï.Å., Å.Å., ÁÓÔÉÊÙÍ, ÁÖÁÍÙÍ 'Ç ÓÕÌÌÅÔÏ×ÉÊÙÍ ÅÔÁÉÑÉÙÍ, ÊÏÉÍÙÍÉÙÍ ÁÓÔÉÊÏÕ ÄÉÊÁÉÏÕ ÊÁÉ ÊÏÉÍÏÐÑÁÎÉÙÍ
T
A
ÁÑÉÈÌÏÓ ÄÇËÙÓÇÓ
ÁÑ×ÉÊÇ
ÅÉÄÏÓ ÄÇËÙÓÇÓ
Ïéêïíïìéêü Ýôïò 2011
Äéá÷åßñéóç áðü ....................... Ýùò ........................ 20.....
ÄÇËÙÓÇ ÓÅ ÅÊÊÁÈÁÑÉÓÇ
(1)
Ðñïò ôç Ä.Ï.Õ. .....................................................................
(1)
(1)
ÔÑÏÐÏÐ. ÌÅ ÅÐÉÖÕË.
ÐÑÏÓÙÑÉÍÇ
ÏÑÉÓÔÉÊÇ
Ç äÞëùóç ôïõ ðñïçã ïéêïí. Ýôïõò õðïâëÞèçêå óôç Ä.Ï.Õ. ................................................
ÐÉÍÁÊÁÓ Á' ÓÔÏÉ×ÅÉÁ ÔÏÕ ÕÐÏÊÅÉÌÅÍÏÕ ÓÔÏ ÖÏÑÏ ÅÐÙÍÕÌÏ ¹ ÅÐÙÍÕÌÉÁ............................................................................................................... ÁÑÉÈ. ÖÏÑ. ÌÇÔÑÙÏÕ ÏÍÏÌÁ ................................................................................................. ÏÍÏÌÁ ÐÁÔÅÑÁ 'Ç ÓÕÆÕÃÏÕ .........................................................ÁÑ. ÔÁÕÔ. ..................................
Óôïé÷åßá ÁÍÔÉÊËÇÔÏÕ
ÔÉÔËÏÓ .............................................................................................................................................................................................. ÔÇË. ...........................................................
Ïíïìáôåðþíõìï.............................................................................................................. ÁÑÉÈ. ÖÏÑ. ÌÇÔÑÙÏÕ ÅðÜããåëìá .................................................................. Äéåýèõíóç ......................................................................................................... Áñéè. Ôçë. ...........................
ÐÉÍÁÊÁÓ Â' ÁÐÏÔÅËÅÓÌÁÔÁ ÌÅÔÁ ÔÇ ÖÏÑÏËÏÃÉÊÇ ÁÍÁÌÏÑÖÙÓÇ ÓõíïëéêÜ öïñïëïãçôÝá êÝñäç (áðü êùä. 510 Ðéí. Ç') .......................................................................................................... 001 ................................................................ ............................................................................................................................................. 003 ................................................................
'Ç æçìéÝò (áðü êùä. 515 ðéí. Ç')
(2)
ÔåêìáñôÜ êÝñäç ïéêïäïìéêþí åðé÷åéñÞóåùí áðü ðþëçóç çìéôåëþí ïéêïäïìþí ................................................................. 070 ................................................................ ÕðÜãåóèå: á) áñè. 118 í.2238/94
ÍÁÉ
(3)
1
â) áñè. 73 í.3842/10
ÐÉÍÁÊÁÓ Ã' ÅÊÊÁÈÁÑÉÓÇ ÖÏÑÏÕ, ÔÅËÙÍ ÊÔË.
ÍÁÉ
1
Êýñéïò êáé óõìðë/êüò öüñïò êôë.
ã) áñè. 18 í.3296/04
ÍÁÉ
1
ÂÅÂÁÉÙÓÇ (1)
Öüñïò ðïõ áíáëïãåß: (áðü ðéí. É´ )
521 ......................... x 25%
004
Óýíïëï: ......................................................................
Öüñïò ðïõ áíáëïãåß: (áðü ðéí. É´ )
522 ......................... x 20%
523
Á.×.Ê. ........................................................................
Öüñïò óõìðëçñùìáôéêüò 3% (áðü êùä. 420 + 422 ðéí. Å´)
005
'Áèñïéóìá (004 + 523 +005) .................................................... (á)
700
Ï ÅíåñãÞóáò ôç âåâáßùóç
Ìåßïí: Öüñïò åéóïä/ôïò ðïõ ðñïêáôáâëÞèçêå ................................... 008 >>
>>
>> ðáñáêñáôÞèçêå ................................... 009
>> Üñèñïõ 7 ôïõ í. 1160/1981(4) ......................................... 010
ÅÊÐÔÙÓÅÉÓ (1)
>> ïéêïä. åðé÷/óåùí ëüãù ðþëçóçò çìéôåëþí ïéêïäïìþí(2) 111 >> áëëïäáðÞò ......................................................................
600
'Áèñïéóìá (008+009+010+111+600) .......................................... (â)
701
Ðéóôùôéêü ðïóü (â-á) .................................................................... (ä)
012
'Ç ×ñåùóôéêü ðïóü (á-â) .................................................................(ã)
011
(1)
).....................................
014
ÔÝëç ×áñô/ìïõ óôï áêáè. åéóüä. áðü åêìßóèùóç áêéíÞôùí ...............
140
ÅéóöïñÜ ÏÃÁ óôá ôÝëç ÷áñô/ìïõ .......................................................
145
ÐñïêáôáâïëÞ öüñïõ (ÍÁÉ-Ï×É
´Åãéíå Ýêðôùóç ãéá ðïóü ................................ ......................................................................... Áñéè. ÔÁÖÅ ...................................................... ............................................................... 2011 Ï ÅíåñãÞóáò ôçí Ýêðôùóç
ÅéóöïñÜ ÅËÃÁ 2% (áñ. 13 í. 3877/2010) .............................................. 910 Ðñïóè. öüñïò ..................... % ëüãù åêðñïèÝóìïõ ...........................
ÅëÝ÷èçêáí ôá áñéèìçôéêÜ äåäïìÝíá ôçò äÞëùóçò
013
Ðñïóè. ÔÝëç ×áñô/ìïõ ïéêïäïìþí............% >> ................................ 113 Ðñïóè. ÅéóöïñÜ ÏÃÁ ×áñô/ìïõ ............. % >> ...............................
997
Ðñïóè. ÅéóöïñÜ ÅËÃÁ áñè. 13 í. 3877/2010 .....................................
911
'Áèñïéóìá (011+014+140+145+910+013+113+997+911) ...... (å)
157
ÊÙÄ. ÁÑÉÈÌÏÓ ..........................................2011 Ï ÅíåñãÞóáò ôïí Ýëåã÷ï
Óõíïëéêü ÷ñåùóôéêü ðïóü ãéá âåâáßùóç ...................................... (å-ä) 160 ¹ ðéóôùôéêü ðïóü ãéá åðéóôñïöÞ ..................................................(ä-å) 165 ÊÁÔÁÂËÇÈÇÊÁÍ (ÅÕÑÙ)
1/8
Ðñïóè. ÔÝëïò ×áñô. (åöÜðáî): Ðñïóè. åéóö. ÏÃÁ ÷áñô. (åöÜðáî):
............................................................
Ðñïóè. åéóö. ÅËÃÁ
............................................................
ÔÝëç ÷áñô/ìïõ : ÏÃÁ ÷áñô/ìïõ : ÅéóöïñÜ ÅËÃÁ: Ðñïóè. öüñïò (åöÜðáî):
Óýíïëï : ....................................... ............................................................ Áñéè. Äéðëïôýðïõ: ............................................................................................ ÅÊÄÏÓÇ 2010
Ï Íüìéìïò Åêðñüóùðïò
100%
............................................................ ÐáñáëÞöèçêå: åìðñüèåóìá (1) ............................................................ ............................................................ ............................................................ Åêðñüèåóìá:(1) ............................................................ ÌÞíåò åêðñïèÝóìïõ:(1) ............................................................ ............................................................ ....................... 2011
Öüñïò : ÐñïêáôáâïëÞ öüñïõ :
Ôñüðïò ðëçñùìÞò
ÏëéêÜ
Äüóåéò
Ï ÅðéìåëçôÞò Åßóðñáîçò
Ïäçãßåò óõìðëÞñùóçò, áíÜëõóç äåéêôþí (1 Ýùò 11 ) óôçí ôåëåõôáßá óåëßäá ôïõ åíôýðïõ.
(1)
Ï ÐÁÑÁËÁÂÙÍ
Åðþíõìï: ............................................................... ¼íïìá: ................................................................... Ä/íóç: .................................................................... Á.Ö.Ì. : .................................................................. ........................... 2011 Ï ÄÇËÙÍ
Ï ðñïúóôÜìåíïò Ëïãéóôçñßïõ êôë.
Åðùí. : .............................................................. Ïíïì. : .............................................................. Ä/íóç : .............................................................. Á.Ö.Ì. : ............................................................. Áñìüäéá Ä.Ï.Õ. : .............................................. Áñ. Ìçôñ. Üä. Üóê. åðáãã/ôïò : ....................... Êáôçãïñßá Üäåéáò : .......................................... ........................... 2011 Ï ÄÇËÙÍ
Å5 ÓÅË. 1/4
ÐÉÍÁÊÁÓ Ä' - ÖÏÑÏËÏÃÉÊÇ ÁÍÁÌÏÑÖÙÓÇ ËÏÃÁÑÉÁÓÌÏÕ <<ÁÐÏÔÅËÅÓÌÁÔÁ ×ÑÇÓÇÓ>> ÁíÜëõóç áêáèáñßóôùí åóüäùí ÷ñÞóçò âÜóåé âéâëßùí : ÁêáèÜñéóôá Ýóïäá áðü åìðïñßá - ìåôáðïßçóç ................................................................................................................
101
>>
>> áðü ðáñï÷Þ õðçñåóéþí .....................................................................................................................
102
>>
>> áðü åëåõèÝñéá åðáããÝëìáôá ............................................................................................................
103
>>
>> áðü ëïéðÝò êáôçãïñßåò åéóïäÞìáôïò ...............................................................................................
104
Óýíïëï áêáèáñßóôùí åóüäùí ÷ñÞóçò âÜóåé âéâëßùí ......................................................................................................
015
ÁêáèÜñéóôá Ýóïäá ÷ñÞóçò Üñèñïõ15 í.3296/2004 .........................................................................................................
801
ÁêáèÜñéóôá Ýóïäá êëÜäùí ìç õðáãïìÝíùí óôçí ðåñáßùóç ôïõ í.3296/2004 áðü êùä. 101. .......................................
805
ÁêáèÜñéóôá Ýóïäá êëÜäùí ìç õðáãïìÝíùí óôçí ðåñáßùóç ôïõ í.3296/2004 áðü êùä. 102, 103, 104. ......................
806
(5)
016
(5)
017
ÊÝñäç ÷ñÞóçò ................................................................................................................................................................... ÆçìéÝò ÷ñÞóçò ................................................................................................................................................................... Óå ðåñßðôùóç êåñäþí 1. Öüñïé ðïõ äåí åêðßðôïõí ................................................................................................... ðñïóôßèåíôáé: 2. Ðïóü áðïóâÝóåùí ðïõ åêðÝóèçêå ðëÝïí ôùí íïìßìùí .................................................. (Óå ðåñßðôùóç æç3. Ðñüóèåôïé öüñïé - ðñïóáõîÞóåéò - ðñüóôéìá ÊÂÓ. ...................................................... ìéþí áöáéñïýíôáé)
018 019 020
4. Ìéóèïß êáé ëïéðÝò áðïëáâÝò åôáßñùí-ìåëþí ....................................................................
450
5. ÄáðÜíåò Å.É.×. áõô/ôùí ðïõ äåí áíáãíùñßæïíôáé ãéÜ Ýêðôùóç .......................................
021
6. ËïéðÝò äáðÜíåò ðïõ äåí áíáãíùñßæïíôáé ãéÜ Ýêðôùóç ..................................................
022
7. ÄáðÜíåò ðïõ áöïñïýí áöïñïë. Ýóïäá Þ Ýóïäá öïñïëïã. ìå åéäéêü ôñüðï Þ Ýóïäá áðü ìåñßóìáôá êáé óõììåôï÷Ýò ..........................................................................
023
Óýíïëï êåñäþí
024
Þ Õðüëïéðï æçìéþí
124
ÔåêìáñôÜ êÝñäç Ôå÷íéêþí, Ïéêïäïìéêþí Åôáéñéþí(6) ..................................................................................
100
Óå ðåñßðôùóç êåñäþí 1. Ìåñßóìáôá Þ êÝñäç áðü óõììåôï÷Ýò ............................................................................... áöáéñïýíôáé: 2. ¸óïäá öïñïëïãçèÝíôá ìå åéäéêü ôñüðï (ôüêïé êáôáèÝóåùí êôë.) ................................. (Óå ðåñßðôùóç æç3.¸óïäá Áöïñïëüãçôá ....................................................................................................... ìéþí ðñïóôßèåíôáé)
026 027 028
4. Êåñäç áðï ðþëçóç ìåôï÷þí åéóçãìÝíùí óôï ×ÁÁ Þ áëëïäáðÜ ÷ñçìáôéóôÞñéá ...........
460
5. .............................................................................................................................................
461
ÊÝñäç ÷ñÞóçò ..............................
029
'Ç æçìéÝò ÷ñÞóçò ..............................
030
ÄéáöïñÜ êáèáñþí êåñäþí Üñèñïõ 15 í. 3296/2004 .........................
802
Æçìßåò êëÜäïõ õðáãüìåíïõ óôçí ðåñáßùóç ôïõ í.3296/2004 .................
803
ÊÝñäç êëÜäïõ ìç õðáãüìåíïõ óôçí ðåñáßùóç ôïõ í. 3296/04
804
ÆçìéÝò ðáñåëèïõóþí ÷ñÞóåùí ...............................
039
ÊÅÑÄÇ ÌÅÔÁ ÖÏÑÏËÏÃÉÊÇ ÁÍÁÌÏÑÖÙÓÇ
040
¹ ÆÇÌÉÅÓ ÌÅÔÁ ÖÏÑÏËÏÃÉÊÇ ÁÍÁÌÏÑÖÙÓÇ
240
..............................................
..............................................
ÁÖÁÉÑÅÓÇ ÁÖÏÑÏË. ÁÐÏÈÅÌ/ÊÙÍ ÁÍÁÐÔÕÎ. ÍÏÌÙÍ, ê.ô.ë. : 1. Áöïñïëüãçôï ðïóü ãéá åðåíäýóåéò ðïõ Ýãéíáí ìå ôï í. 1262/1982 .............................................................
043
2. Áöïñïëüãçôï ðïóü ãéá íÝåò óôç ÷þñá åðåíäýóåéò í. 1892/1990 ................................................................
044
3. Áöïñïëüãçôï Áðïèåìáôéêü í. 2601/1998 ....................................................................................................
046
4. Aöïñïëüãçôï áðïèåìáôéêü í.3299/2004 .......................................................................................................
061
5. ÄáðÜíåò åðéóôçìïíéêÞò ôå÷íïëïãéêÞò Ýñåõíáò (åîùëïãéóôéêÜ) ...................................................................
060
6. Áöïñïëüãçôï áðïèåìáôéêü Üñèñ. 71 í. 3842/2010 .......................................................................................
041
7. ...........................................................................................................................................................................
059
ÖÏÑÏËÏÃÇÔÅÁ ÊÅÑÄÇ
048
Aðáëëáóüìåíï ðïóü Üñèñïõ 6 ðáñ. 7 ôïõ Ê.Ö.Å.
530
Õðüëïéðï öïñïëïãçôÝùí êåñäþí
531 'Ç ÆÇÌÉÅÓ
448
ÆÇÌÉÁ ÐÏÕ ÁÍÁÃÍÙÑÉÆÅÔÁÉ
449
..............................................
..............................................
ÐÉÍÁÊÁÓ Å' - ÅÉÓÏÄÇÌÁ ÁÐÏ ÁÊÉÍÇÔÁ. (åðéóõíÜðôåôáé áíáëõôéêÞ êáôÜóôáóç ìéóèùìÜôùí) ÁÊÁÈ. ÅÉÓÏÄÇÌÁ
á) ÅÊÌÉÓÈÙÓÇ ÁÊÉÍÇÔÙÍ
% ÁÐÏÓÂÅÓÇÓ
ÊÁÈÁÑÏ ÅÉÓÏÄÇÌÁ
400
405
Êáôïéêéþí ......................................................................................................................................... 406 408 Âéïìç÷áíïóôÜóéá êëð. ðïõ äåí âáñýíïíôáé ìå ÷áñôüóçìï ...............................................................
407
ÊáôáóôçìÜôùí ãñáöåßùí êëð. ........................................................................................................
Éäéü÷ñçóç, äùñåÜí ðáñá÷þñçóç êáôïéêéþí êëð.................................................................................. 410 Óýíïëï 420
ÇÌÅÑÏÌÇÍÉÁ ÕÐÏÃÑÁÖÇ ÁÖÌ
409 415 425 Å5 ÓÅË. 2/4
â) ÕÐÅÊÌÉÓÈÙÓÇ ÁÊÉÍÇÔÙÍ
ÁÊÁÈ. ÅÉÓÏÄÇÌÁ
MiÓÈÙÌÁ ÐÏÕ ÊÁÔÁÂÁËËÅÔÁÉ
ÊÁÈÁÑÏ ÅÉÓÏÄÇÌÁ
411
412
413
418
419
421
414 Âéïìç÷áíïóôÜóéá êëð. ðïõ äåí âáñýíïíôáé ìå ÷áñôüóçìï ............................................................... Óýíïëï 422
416
417
423
424
ÊáôáóôçìÜôùí ãñáöåßùí êëð. ........................................................................................................ Êáôïéêéþí .........................................................................................................................................
ÐÉÍÁÊÁÓ
ÓÔ' ÅÉÓÏÄÇÌÁ ÁÐÏ ÊÉÍÇÔÅÓ ÁÎÉÅÓ (Ôüêïé, ôïêïìåñßäéá êôë. êáé ìåñßóìáôá áðü çìåäáðÝò Þ áëëïäáðÝò áíþíõìåò åôáéñßåò) ÐñïÝëåõóç åéóïäÞìáôïò
Ðåñßïäïò éóïëïãéóìïý
Á/Á Áíþíõìç Åôáéñßá êôë. Þ xñåþóôçò
ÅÉÄÏÓ
ÁíÜëõóç ÅéóïäÞìáôïò
Xñïíïëïãßá áðüêôçóçò
Öüñïò ðïõ ðáñáêñáôÞèçêå
Êáèáñü ðïóü
1 2 3 4 5 6
430
ÅéóïäÞìáôá ôïõ ðßíáêá áõôïý ðïõ öïñïëïãïýíôáé êáé ìåôáöÝñïíôáé óôïí ðßíáêá Ç'
ÐÉÍÁÊÁÓ Æ'
ÅÉÓÏÄÇÌÁ ÁÐÏ ÓÕÌÌÅÔÏ×Ç ÓÅ Ï.Å., Å.Å., Å.Ð.Å., áëëïäáðÝò åðé÷/óåéò êôë. ÓõíïëéêÜ êáèáñÜ êÝñäç
Á/Á
Á.Ö.Ì.
Åðùíõìßá - Íïì. ìïñöÞ
Áñìüäéá Ä.Ï.Õ.
Äéåýèõíóç
Äéá÷. ðåñßïäïò (Öïñïë/ìåíá êáé áðáë/ìåíá) ðïõ áíáëïãïýí óôçí åôáéñßá êôë.
Ðïóïóôü óõììåôï÷Þò %
1 2 3 4 5 6
435
ÅéóïäÞìáôá ôïõ ðßíáêá áõôïý ðïõ öïñïëïãïýíôáé êáé ìåôáöÝñïíôáé óôïí ðßíáêá Ç'
ÐÉÍÁÊÁÓ Ç'
ÓÕÍÏËÉÊÁ ÖÏÑÏËÏÃÇÔÅÁ ÊÅÑÄÇ 'Ç ÆÇÌÉÅÓ
1. ÊÝñäç (áðü êùä. 048 Þ 531 ðéí.Ä') ................................................................................................................................................................... 2. 'Ç ÆçìéÝò (áðü êùä. 448 ðéí. Ä') ......................................................................................................................................................................... Oé ðéï êÜôù åíäåßîåéò 1, 2 êáé 3 óõìðëçñþíïíôáé ìüíï áðü üóïõò ôçñïýí âéâëßá Á' Þ Â' êáôçãïñßáò ÊÂÓ (ðñïóèÝôïíôáé Þ óå ðåñßðôùóç æçìéþí áöáéñïýíôáé) 1. Êáèáñü åéóüäçìá áðü áêßíçôá (áðü êùä. 425 êáé 424 ðéí. Å') .............................................................................. 2. Êáèáñü åéóüäçìá áðü êéíçôÝò áîßåò (áðü êùä. 430 ðéí. ÓÔ') ............................................................................... 3. Êáèáñü åéóüäçìá áðü åôáéñéêÝò óõììåôï÷Ýò êôë. (áðü êùä. 435 ðéí. Æ´) ........................................................... ¸êðôùóç ëüãù áðáó÷üëçóçò áôüìùí ìå áíáðçñßá Üñè. 4 ðáñ. 10 í. 3522/06 071 Óýíïëï Êåñäþí 500 Õðüëïéðï Æçìéþí 501 ÁÖÁÉÑÅÓÇ ÅÐÉ×ÅÉÑÇÌÁÔÉÊÇÓ ÁÌÏÉÂÇÓ: (ïìïñ. åôáéñ. Þ êïéíùíïý) Á/Á
ÁÖÌ ÄÉÊÁÉÏÕ×ÙÍ
x ðïóïóôü óõì/÷Þò %
x½
Áðü êùä. 500
1 621
505
2 622
506
3 623
507 510
ÓõíïëéêÜ öïñïëïãçôÝá êÝñäç ....................................................
515
¹ æçìéÝò .......................................................................................
ÐÉÍÁÊÁÓ È'
ÐÑÏÊÁÔÁÂÏËÇ ÖÏÑÏÕ
Öüñïò óõíïëéêþí öïñïëïãçôÝùí êåñäþí êáé óõìðëçñùìáôéêüò öüñïò: (áðü êùä. 700 ðéí. Ã') .............................................................. x 55% (7)
Åßóèå íÝá åðé÷åßñçóç; Çìåñïìçíßá Ýíáñîçò: ................................................ 950 ÍÁÉ
1
................................................................ x 27,5%
Ìåßïí öüñïé ðïõ ðáñáêñáôÞèçêáí êôë. (áðü êùäéêïýò 009 êáé 010 ðéí. Ã') ..................................................................................................... ÐñïêáôáâïëÞ öüñïõ ............................................................................................................................................................................................
520
Åéóüäçìá ãéá ôï ïðïßï êáôáâëÞèçêå öüñïò óôçí áëëïäáðÞ ............................................................................................................................
610
Öüñïò ðïõ êáôáâëÞèçêå óôçí áëëïäáðÞ ...........................................................................................................................................................
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Êáèáñü ãåùñãéêü åéóüäçìá ãéá ôçí åðéâïëÞ åéóöïñÜò ôïõ áñ. 13 í. 3877/2010 ............................................................................................
ÇÌÅÑÏÌÇÍÉÁ ÕÐÏÃÑÁÖÇ ÁÖÌ
909
Å5 ÓÅË. 3/4
ÐÉÍÁÊÁÓ É’ Á/Á
ÓÔÏÉ×ÅÉÁ ÅÔÁÉÑÙÍ / ÌÅËÙÍ - ÊÁÔÁÍÏÌÇ ÊÅÑÄÙÍ ÓÔÏÕÓ ÅÔÁÉÑÏÕÓ / ÌÅËÇ (9)
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ÄÇËÙÓÇ ÍÏÌÉÌÏÕ ÅÊÐÑÏÓÙÐÏÕ ÅÔÁÉÑÉÁÓ ÊÔË.
Äçëþíù üôé ïé äéêáéïý÷ïé åðé÷åéñçìáôéêÞò áìïéâÞò åßíáé ïé áêüëïõèïé:(Åðþíõìï, üíïìá, üíïìá ðáôÝñá Þ óõæýãïõ) á) ........................................................................... ................................................................... â) ....................................................................................................................................................................................................... êáé ã) ..................................................................................................................................................................................................................................................................... ........................ 2011 Ï ÄÇËÙÍ
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ÄÇËÙÓÅÉÓ ÏÌÏÑÑÕÈÌÙÍ ÅÔÁÉÑÙÍ
ÕðïâÜëëåôáé üìïéá äÞëùóç ãéá ôõ÷üí åðéðëÝïí óõììåôï÷Ýò.
Ï õðïãñáììÝíïò ............................................................................................................................................................... äçëþíù, üôé óõììåôÝ÷ù ùò ïìüññõèìïò åôáßñïò óå Üëëç Ï.Å. Þ Å.Å. Þ êïéíùíüò óôéò áêüëïõèåò åôáéñßåò Þ êïéíùíßåò êëçñïíïìéêïý äéêáßïõ:
ÅÐÙÍÕÌÉÁ
ÍÏÌÉÊÇ ÌÏÑÖÇ
Á.Ö.Ì.
ÄÉÅÕÈÕÍÓÇ
ÁÑÌÏÄÉÁ Ä.Ï.Õ.
ÅÐÉ×ÅÉÑÇÌÁÔÉÊÇ ÁÌÏÉÂÇ (11)
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........................ 2011 Ï ÄÇËÙÍ
(1) Ïé åíäåßîåéò áõôÝò èá óõìðëçñùèïýí áðü ôçí Õðçñåóßá. (2) Óõìðëçñþíåôáé áðü ôá íïìéêÜ ðñüóùðá ôçò ðáñ. 4 ôïõ Üñèñïõ 2 ôïõ ÊÖÅ (ÏÅ, ÅÅ, Ê/Î êëð) ðïõ áó÷ïëïýíôáé ìå ôçí áíÝãåñóç êáé ðþëçóç ïéêïäïìþí êáé á) óôá ïðïßá óõììåôÝ÷ïõí íïìéêÜ ðñüóùðá ôçò ðáñ. 1 ôïõ Üñèñïõ101 ôïõ ÊÖÅ (ÁÅ, ÅÐÅ êëð) åöüóïí óõíôñÝ÷åé ðåñßðôùóç åöáñìïãÞò ôùí äýï ôåëåõôáßùí åäáößùí ôçò ðáñ.12 ôïõ Üñèñïõ 105 ôïõ ÊÖÅ (ðþëçóç çìéôåëþí ïéêïäïìþí ìÝóá óôç ÷ñÞóç êëð), â) óôá ïðïßá ÄÅÍ óõììåôÝ÷ïõí ôá ðéï ðÜíù íïìéêÜ ðñüóùðá êáé óõíôñÝ÷åé ðåñßðôùóç åöáñìïãÞò ôùí äýï ôåëåõôáßùí åäáößùí ôçò ðáñ.3 ôïõ Üñèñïõ 34 ôïõ ÊÖÅ (ôÞñçóç âéâëßùí ô êáôçãïñßáò ôïõ ÊÂÓ, ðþëçóç çìéôåëþí ïéêïäïìþí êëð). Óôïí êùä.111 ôïõ Ðßíáêá ô áíáãñÜöåôáé êáôÜ ôï Ýôïò ïëïêëÞñùóçò ôçò ïéêïäïìÞò, ç ïðïßá åß÷å ðùëçèåß çìéôåëÞò óå ðñïçãïýìåíåò ÷ñÞóåéò, ï öüñïò ðïõ åß÷å êáôáâëçèåß ãé’áõôÞ ìå ôéò ïéêßåò äçëþóåéò öïñïëïãßáò åéóïäÞìáôïò. (3) Ãéá êÝñäç ðïõ ðñïêýðôïõí áðü äñáóôçñéüôçôåò óå íçóéÜ ìå ðëçèõóìü êÜôù áðü 3.100 êáôïßêïõò, ï óõíôåëåóôÞò ìåéþíåôáé êáôÜ 40%. (4) Óõìðëçñþíåôáé åöüóïí ç õðåñáîßá áðü ôçí ðþëçóç áõôïêéíÞôïõ É.×. ðïõ áðïôåëåß ðÜãéï óôïé÷åßï ôçò åðé÷åßñçóçò óõìðåñéëÞöèçêå óôïí Ê.Á. 016 Þ 017 ôïõ ðßíáêá Ä. (5) Aí ç åðé÷åßñçóç ôçñåß âéâëßá ô êáôçãïñßáò ôïõ Ê.Â.Ó. èá ãñáöïýí ôá êÝñäç Þ ç æçìßá ôïõ éóïëïãéóìïý (Ë/86.99). Áí ôçñåß âéâëßá Á´ Þ Â´ êáôçãïñßáò ôá êÝñäç Þ ç æçìßá (üðïõ áíáãíùñßæåôáé) Ä´, Å´ êáé Æ´ êáôçãïñßáò. Õ.Å.Å.Á.Ä. ÕÐÏÕÑÃÅÉÏÕ ÏÉÊÏÍÏÌÉÊÙÍ
(6) ÅðéóõíÜðôåôáé áíáëõôéêÞ êáôÜóôáóç ðñïóäéïñéóìïý ôùí ôåêìáñôþí êåñäþí. (7) Ç ìåßùóç ôïõ óõíôåëåóôÞ éó÷ýåé ãéá ôéò åðé÷åéñÞóåéò ðïõ Ý÷ïõí êÜíåé Ýíáñîç äñáóôçñéüôçôáò ìåôÜ ôçí 1/1/2005 ãéá ôá ôñßá (3) ðñþôá ïéêïíïìéêÜ Ýôç áðü ôçí Ýíáñîç äñáóôçñéüôçôáò. (8) Ç åðéâïëÞ ôçò åéóöïñÜò áöïñÜ ôá íïìéêÜ ðñüóùðá ðïõ áðïêôïýí åéóüäçìá áðü áãñïôéêÝò åêìåôáëëåýóåéò êáé ç ðëåéïøçößá ôùí ìåñéäßùí ôïõò äåí áíÞêåé óå êáôÜ êýñéï åðÜããåëìá áãñüôåò, åîáéñïõìÝíïõ ôïõ åéóïäÞìáôïò áðü áëéåõôéêÞ äñáóôçñéüôçôá. (9) Óôéò ãñáììÝò (1,2,3) ôïõ ðßí. É áíáãñÜöïíôáé ôá äåäïìÝíá ôùí åôáßñùí / ìåëþí (ìÝ÷ñé 3) ðïõ Ý÷ïõí ðÜñåé åðé÷. áìïéâÞ áðü ôçí åôáéñßá. Óôéò ãñáììÝò (4 Ýùò 8) ôïõ ßäéïõ ðßíáêá áíáãñÜöïíôáé ôá äåäïìÝíá ôùí åôáßñùí / ìåëþí ðïõ äåí Ý÷ïõí ðÜñåé åðé÷. áìïéâÞ áðü ôçí åôáéñßá. Óå ðåñßðôùóç ðïõ ï ðßíáêáò áõôüò äåí åðáñêåß, åðéóõíÜøåôå êáôÜóôáóç êáé ìåôá öÝñåôå ôá óýíïëá ôçò êáôÜóôáóçò óôá ðåäßá ôïõ êùäéêïý 639 ôïõ ðáñüíôïò ðßíáêá. (10) ÁíáãñÜøôå ôçí éäéüôçôá ôïõ åôáßñïõ ìÝëïõò: á) íïìéêü ðñüóùðï (Í.Ð.) â) öõóéêü ðñüóùðï ïìüññõèìï ìÝëïò (Ï.Ì.) ã) öõóéêü ðñüóùðï åôåñüññõèìï ìÝëïò (Å.Ì.) êáé ä) öõóéêü ðñüóùðï êïéíùíüò (Ê) ê.ô.ë. (11) ÁíáãñÜøôå ÍÁÉ üôáí äéêáéïýóèå åðé÷åéñçìáôéêÞ áìïéâÞ êáé Ï×É áí äåí äéêáéïýóèå.
Ôá óôïé÷åßá ôùí öïñïëïãïõìÝíùí åßíáé áðüññçôá. Äéáôçñïýíôáé áðü ôï Õðïõñãåßï Ïéêïíïìßáò êáé Ïéêïíïìéêþí óå áñ÷åßï ðïõ õðÜãåôáé óôçí Áñ÷Þ Ðñïóôáóßáò ÄåäïìÝíùí Ðñïóùðéêïý ×áñáêôÞñá êáé ëåéôïõñãåß óýìöùíá ìå ôï í.2472/1997 êáé ôéò åéäéêÝò ñõèìßóåéò ôùí öïñïëïãéêþí íüìùí. ÊÜèå öïñïëïãïýìåíïò Ý÷åé äéêáßùìá ðñüóâáóçò óôá óôïé÷åßá ðïõ ôïí áöïñïýí.
ÇÌÅÑÏÌÇÍÉÁ ÕÐÏÃÑÁÖÇ ÁÖÌ
Å5 ÓÅË. 4/4