Short-term rentals with co-owners: who registers and how the income is split
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
The property is registered once and gets one ΑΜΑ, however many of you are on the deed. One person does it, the Διαχειριστής Ακινήτου, with their own myAADE credentials, and that person files the per-stay declarations [ΠΟΛ.1187/2017 arts. 2, 3]. The income is split once a year, at finalisation by 28 February, in the beneficiaries table.
Who can be the manager
The owner, the possessor, the usufructuary, a sublessor, or a third party from a closed list (estate administrators, guardians, a parent, and similar). A bare owner (ψιλός κύριος) cannot, except as a sublessor [FAQ Q28, Q34]. Where one co-owner is the manager, the others do not file a separate lease information declaration [art. 111 §4β].
If a non-owner manages the property, the owner (or at least one co-owner) files the lease information declaration, ticks the field granting the right of sublease for short-term letting, and enters the ΑΤΑΚ. The manager then registers as a sublessor, quoting that declaration's number. If the owner never files it, the owner is deemed to be the manager [FAQ Q35] [art. 111 §4α].
Splitting the income
Two siblings holding a flat 50-50 that earned €12,000 declare €6,000 each. The manager apportions the year between himself and the other beneficiaries, so a share left unallocated stays with the manager and is taxed in his name [FAQ Q45, Q46]. An unknown co-beneficiary has its own route: register them as «Άγνωστοι Ιδιοκτήτες με ΤΠΔ» and deposit their share at the Deposits and Loans Fund [FAQ Q47].
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The three-ΑΜΑ threshold counts per person
It counts ΑΜΑ, not properties owned, and it is judged per individual. A co-ownership share does not halve a property: a 50-50 flat counts in full for both co-owners. AADE's example: someone with 100% of two properties and 50% of a third has three, and business income; the holder of the other 50% has one, and property income [FAQ Q13].
So two siblings with three flats, all 50-50, are both counted at three and both cross into business activity, even if only one of them is the manager: έναρξη within 30 days of the third ΑΜΑ, each ΑΜΑ as a branch, 13% VAT, E3 instead of E2, and myDATA [FAQ Q16, Q56, Q57]. Only registered properties count, and intent counts rather than revenue: four ΑΜΑ of which two were ever let still triggers VAT on those two [FAQ Q18]. Discontinue an ΑΜΑ you no longer use, or it keeps counting [FAQ Q40].
Inheritance, sale, change of manager
Any change of owner or manager needs re-registration and a new ΑΜΑ [FAQ Q62]. For a property already registered by 31/12/2024, AADE allows a new ΑΜΑ on a new lease, a change of manager with or without a transfer, inheritance, or re-registration by the same manager after a discontinuation [Ε.2049/2025].
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