The property manager in short-term letting: sublease and the lease information declaration

This is a short English summary. The full guide is in Greek.

The Διαχειριστής Ακινήτου registers the property, holds the ΑΜΑ and files the per-stay declarations. It can be the owner, the possessor, the usufructuary, a sublessor, or a third party from a closed list (estate administrators, an executor, a trustee in bankruptcy, guardians, a parent) [art. 111 §1 ν.4446/2016] [FAQ Q28, Q31]. A bare owner (ψιλός κύριος) cannot, except in the capacity of sublessor [FAQ Q34]. An agency or management company gets in through the sublessor route below, not through the closed list.

Setting up a third-party manager

The order matters, because step 5 needs the number produced by step 1 [FAQ Q35]:

The owner files a Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης (lease information declaration) in myAADE. With co-owners, one of them filing is enough.
In it, the owner ticks the field granting the right of sublease for short-term letting under art. 111.
The owner enters the property's ΑΤΑΚ.
The owner passes the declaration's number on.
The manager registers as a sublessor, quoting that number, and takes the ΑΜΑ in their own name.

If the owner never files it, the owner is deemed to be the manager [art. 111 §4α]. Where several lessees appear on the declaration, each may take their own ΑΜΑ provided each lists the property on a different platform [FAQ Q35]. An owner who lets with a right of sublease still files the declaration [art. 111 §4γ].

From then on four obligations sit with the manager, whatever their tax status: registration and the ΑΜΑ, displaying the ΑΜΑ, one declaration per ΑΜΑ per stay, and finalisation by 28 February [FAQ Q15].

Co-owners

Where one co-owner is the manager, the others do not file a lease information declaration [art. 111 §4β]. They appear as income beneficiaries in the table that locks at finalisation [ΠΟΛ.1187/2017 art. 3].

Whose tax status is dragged along

Obligations are determined independently for each party [FAQ Q14]. Where the manager holds a lease with sublease rights, the owners are simply long-term lessors and the manager's status does not touch them. Where the manager is himself a co-owner with no lease from the others, each co-owner may be pushed into business activity depending on their own ΑΜΑ count.

Changing manager, and off-platform lets

Any change of manager needs re-registration and a new ΑΜΑ, with or without a change of ownership [FAQ Q62] [Ε.2049/2025]. The ΑΜΑ is not transferred: the outgoing manager finalises the Registry for their own period [ΠΟΛ.1187/2017 art. 2].

Since 1/1/2024 a let of up to 59 days agreed off-platform is fully in scope: registration, an ΑΜΑ and a per-stay declaration [FAQ Q3] [Ε.2049/2025]. In the declaration pick «Άλλες ψηφιακές πλατφόρμες» and type «Εκτός πλατφόρμας» [FAQ Q52].

Want this handled every month?

hostkeep keeps each property with its ΑΜΑ and its beneficiaries, so the manager sees what is owed per property. The monthly close produces the month's stay declarations and ΤΑΚΚ from your Airbnb and Booking exports.