IKA: Debt write-off for unauthorized buildings

A circular provides for the suspension or even complete write-off of fines for social security contributions to the Social Security Fund (IKA) for those who built illegally and legalize their buildings for 30 years by paying a fine for illegal construction in up to 102 installments.

Those who regularize their unauthorized construction and have joined the provisions of Law 4178/13 on the regularization of unauthorized construction are eligible for a suspension of IKA contributions for construction, repair, or change of use work carried out on their property.

The circular provides guidance on cases of arbitrariness that fall under the provisions of Article 24 of Law 4014/2011 or Article 24(1), (7), and (8) of Law 4178/2013. Reference is made to the “non-certification of insurance contributions in favor of unknown persons” for these cases, while for cases of arbitrariness that have been subject to these provisions and have been certified by the IKA services as contributions in favor of unknown persons, the procedure for suspending the collection of unpaid amounts is defined.

It should be noted that in cases where evidence of payment of the special urban planning fine and evidence of definitive inclusion in the provisions of Article 24 of Law 4014/2011 or Article 24 of Law 4178/2013 are submitted, if the amount remains unpaid, a decision is issued by the Director to write off the unpaid amount and a statement of write-offs is sent to the cashier’s office.