Buying a car for disabled people, three-child families & large families
If you belong to one of the above social groups (disabled, three-child or large families) you are entitled to purchase a car with favorable tax conditions and discounts. The car tax exemption for disabled people and the car purchase discount for three-child families are state benefits that many people use to make their demanding daily lives easier.
Find out below the terms, conditions, disabled car entitlements and car-related reductions for large families, as defined by the Greek state and applicable to Greek citizens, citizens of other countries residing in Greece and Greeks abroad. On the basis of these rights you can also import a car from Germany and benefit from the state benefits to which you are entitled.
Cars for large families
Conditions - Extent of the tax exemption
Parents with many children who have at least four (4) minor or dependent children are entitled to receive a passenger car up to 2,000 c.e. with exemption from the prescribed registration fee.
For cars with an engine capacity of more than 2,000 cc, the exemption is limited to 50% of the registration fee.
VAT and import duty (if the car is imported from a country outside the EU) are normally payable.
The car must be equipped with anti-pollution technology.
The following categories are considered dependent children:
a) children attending accredited schools and educational institutions in Greece or abroad or fulfilling their military obligations and who have not reached the age of 25,
b) disabled children with a disability of sixty-seven percent (67%) or more, aged four (4) years or older, unmarried, divorced or widowed, provided that they do not fall under the other categories of persons entitled to receive a passenger car with exemption from registration tax.
Documentation - Procedure
Tax exemption is granted for one time only and for one car per family and is granted directly by the competent customs authority upon presentation of:
(a) a certificate of marital status issued by the municipality or community.
(b) a certificate from the relevant association of large families.
(c) a declaration that they have not received another car under the same provisions; and
(d) In the case of divorce, a final court decision stating that the person concerned has parental care and custody of the children from the previous marriage.
The car can be replaced only in the event of total destruction of the car, provided that the necessary supporting documents are submitted.
The above exemption may be granted for the second and last time after five years from the date of exercise of this right, provided that the family status certificate shows that the parents concerned have at least four (4) minor children at the time of customs clearance of the car.
Comments
The car must be used exclusively for the personal and family use of large families and it is prohibited to transfer or assign it in any way before three (3) years have elapsed, without the permission of the competent customs authority and before the registration fee due at the time of transfer or the difference between this fee and the registration fee paid has been paid.
Otherwise, the registration fee referred to in the preceding paragraph and an additional fee equal to ? of the integral coefficient of the registration fee due on the car shall be charged.
The car may be driven only by both parents and their unmarried children without the prior approval of the customs authority.
Cars for three-child families
Conditions - Extent of the tax exemption
Parents with three minor or dependent children are entitled to receive a passenger car up to 2000 cubic centimeters with a 35% exemption of the registration fee for the year 2006, seventy percent (70%) for the year 2007 and one hundred percent (100%) from the year 2008 onwards.
For cars with an engine displacement of more than 2000 cc, the percentage of the registration fee exemption is 50% of the corresponding above mentioned.
VAT and import duty (if the car is imported from a country outside the EU) are normally payable.
The car must be equipped with anti-pollution technology.
The following categories of parents with three children are eligible:
a) Greek citizens permanently residing in Greece,
b) expatriate foreigners permanently residing in Greece and holding a Greek expatriate card,
c) citizens of Member States of the European Union permanently residing in Greece,
d) citizens of other States who reside legally and permanently in Greece and are parents of children of Greek nationality.
Documentation - Procedure
The tax exemption is granted for one time only and for one car per family and is granted by the competent customs authority upon presentation:
a) A certificate of family status issued by the municipality or community.
b) A declaration that they have not received another car under the same provisions or the provisions for large families.
c) A document legalizing the residence in Greece of foreigners of the same nationality, citizens of Member States of the European Union and citizens of other States, parents of children of Greek nationality. (cases b.c. and d. of eligible parents).
(d) In the case of divorce, a final court decision stating that the person concerned has parental care and custody of the children from the previous marriage.
The possibility of tax-free replacement of the car is given only in the case of total destruction of the car.
Comments
As referred to in the category of large family parents, 3rd paragraph.
Buying a car for disabled Greek citizens
It concerns new and used cars for Greek citizens, citizens of other EU countries living in Greece, war disabled persons and Greeks abroad.
Conditions - Extent of the tax exemption
The applicants must be citizens, aged between (4) and (70) years old, citizens of a Member State of the European Union and have one of the following medical conditions:
- Complete paralysis of the lower or upper limbs or bilateral amputation of the lower or upper limbs.
- A motor disability of one or both lower limbs with a total disability rate of 67%.
- Motor disability of one or both lower limbs involving one or both upper limbs with a total disability of 67% of which at least 40% is in one lower limb.
- Total blindness in both eyes with a disability rate of 100%.
- Mental retardation with an IQ of less than 40%.
- Autism accompanied by seizures or mental retardation or organic psychosyndrome with a disability rate of 67% or more and unable to work.
- Mediterranean anaemia or haemophilia.
- End-stage renal failure or kidney transplant patients.
The car received must be of anti-pollution technology.
Documentation - Procedure
Positive opinion of the Primary Health Committee of the Prefectural Authority of the place of permanent residence of the person concerned.
Extent of the tax exemption
The tax exemption granted covers the registration fee and road tax. VAT on importation and import duty (in case the car is imported from a country outside the EU) are normally paid.
Procedure
The exemption is granted by the Customs authority importing the car by:
- The presentation of the positive opinion of the competent committee.
- Compliance with the required customs formalities (submission of the relevant application, declaration and a solemn declaration that the applicant has not in his possession of any other car with exemption provisions).
Comments
The tax-free received car of charge must have an engine cylinder capacity of up to 1650 cc.
By derogation, disabled persons who have complete paralysis of the lower limbs or bilateral amputation thereof with a disability rate of 80% or more may receive a passenger car with an engine capacity of up to 2,650 cc and disabled persons who have complete paralysis of the lower limbs or bilateral amputation thereof with a disability rate of 100% may receive a passenger car with an engine capacity of up to 3,650 cc.
For disabled beneficiaries up to 1650 cc, it is possible to receive a passenger car with a larger engine capacity, with the payment of a percentage of the registration fee applicable to these cars (30% for cars above 1650 cc and up to 2000 cc and 58% for cars above 2000 cc). In this case, the registration taxes are paid normally.
The car received may be driven by other persons (one or two) with the obligation for the disabled person to ride in it, subject to a permit issued by the Customs authority upon request, in which he/she will indicate the persons he/she wishes to drive the car and who must not live far from his/her residence. The car may be driven without the disabled person concerned being present when the journey is due to exceptional or urgent circumstances or is made solely for the purpose of meeting the needs of the disabled person.
The use of the car for purposes other than to meet the needs of the disabled person shall be subject to penalties.
If the car ceases for any reason to be used for the needs of the disabled person, the taxes due must be paid within six (6) months, or it must be transferred to another person entitled to a tax exemption or abandoned in favor of the State.
The car can be transferred after payment of 30% of the registration fee after five (5) years from the date of receipt, following the approval of the Attica Customs Department (St. Nicholas Square - Piraeus). In this case, however, the disabled person cannot import another car with tax exemption.
On the contrary, if the transfer or change of use of the car takes place after 7 years from the date of its tax-free receipt, the car is freely transferred and the disabled person has the right to receive another car tax-free under the same provisions, provided that the other conditions are met.
The restriction of the age limit of 70 years applies only when the right is exercised for the first time and therefore disabled citizens who have already received a passenger car can replace it under the same provisions, due to its age or damage for reasons other than theft, even after reaching the age of 70.
Car tax exemption for disabled citizens of other Member States of the European Union
Disabled citizens of other Member States of the European Union can receive a tax-free passenger car , under the same terms and conditions as Greek citizens and provided that they work or have worked in our country and reside in it.
Car tax exemption for disabled Greek immigrants
Conditions
Disabled Greek immigrants and workers abroad, with at least two years of residence and work (abroad), can receive the car they have purchased and intended for their needs tax-free.
Documentation - Procedure
A positive opinion from the Primary Health Committee of the Prefectural Authority of the place of permanent residence of the person concerned in Greece, stating that the nature of his/her disability prevents him/her from walking.
Extent of the tax exemption
The exemption granted covers the registration fee. VAT on importation and import duty (if the car is imported from outside the EU) are normally payable.
Procedure
The exemption is granted by the Customs authority importing the car by:
- The presentation of the positive opinion of the competent committee.
- Compliance with the required customs formalities (submission of the relevant application, declaration and a solemn declaration that the applicant has not in his possession of any other car with exemption provisions).
Upon receipt of the car, the interested parties must present to the import customs office, in addition to the above, a certificate from the competent Greek Consular Authority of their place of work, which will indicate the full details of the imported car and will confirm at least two years of continuous residence and work abroad, the cause of their disability and that they are returning to Greece for permanent settlement.
Comments
The tax-free received car must have an engine capacity of up to 1650 cc. By derogation, paraplegics and disabled persons with a 100% disability rate are entitled to a tax-free car with a larger engine capacity.
For disabled persons entitled up to 1650 cc, it is possible to receive a passenger car with a larger engine capacity, on payment of a percentage of the registration fee applicable to these cars (30% for cars with an engine capacity of more than 1650 cc and up to 2000 cc and 58% for cars with an engine capacity of more than 2000 cc).
The car received may be driven by other persons (one or two) with the obligation for the disabled person to ride in it, subject to the permission of the customs authority, which is issued upon request, stating the persons he wishes to drive the car and who must not live far from his residence. The car may be driven without the disabled person concerned being present when the journey is due to exceptional or urgent circumstances or is made solely for the purpose of meeting the needs of the disabled person.
Car tax exemption for war disabled people, members of the National Resistance and the Democratic Army
Conditions
The category of disabled war veterans includes:
- war officers and privates
- officers and privates of the three branches of the Armed Forces, the Security Corps, the Fire Brigade and the Coast Guard, and the Rural Guard,
- officials of the Customs Service assigned to the prosecution of smuggling, who have been or are deemed to be incapable of active service as a result of an injury or illness sustained in the course of their duties and who are therefore in receipt of a pension
- citizens who became disabled between 21/4/1967 and 23/7/1974 as a consequence of their activities against the dictatorial regime.
- members of the National Resistance who became disabled as a result of an injury inflicted on them in the course of and as a result of their service or in the prisons and camps of the occupying power or as a result of a disease resulting from the hardships of the armed struggle against the occupying power or from living in prisons and camps.
- members of the Republican Army if they became disabled because of this status.
Documentation - Procedure
For the tax-free receipt of a passenger car, the interested parties shall submit the following documents to the competent customs authority:
- an application in which the full details of the identity of the interested parties, their place of permanent residence and the details of the car they are importing are indicated,
- a solemn declaration in accordance with Law 1599/86, stating that they have not received another car free of charge under the provisions of the invalidity provisions for disabled persons.
- a positive opinion of the Supreme Army Health Committee (ASYE), which will state, where appropriate, that the passenger cars in question are necessary to meet the personal needs of disabled persons, taking into account the nature of the disability, which prevents them from walking.
Disabled members of the National Resistance and the Republican Army will additionally submit a certificate from the competent Prefectural Administration or the Directorate of War Reserves of Victims & Disabled War Veterans (ΔΕΠΑΘΑ)/HELLENIC NATIONAL DEFENCE GENERAL STAFF (ΓΕΕΘΑ), as appropriate, certifying that the person concerned was recognised as a fighter member of a National Resistance 1941-1944 or Republican Army organization and a copy of the War Pension Regulation Act awarding them a monthly pension accordingly. Disabled National Resistance and Republican Army fighters are examined by the ASYE (Supreme Army Health Committee), following a referral from the Directorate of War Reserves of Victims & Disabled War Veterans (ΔΕΠΑΘΑ)/HELLENIC NATIONAL DEFENCE GENERAL STAFF (ΓΕΕΘΑ) as appropriate.
Extent of the tax exemption
The exemption granted covers the registration fee and road tax.
Import VAT and import duty (if the car is imported from outside the EU) are normally payable.
Procedure
The exemption is granted by the Customs authority importing the car by:
- The presentation of the positive opinion of the competent committee.
- Compliance with the required customs formalities (submission of the relevant application, declaration and a solemn declaration that the applicant has not in his possession of any other car with exemption provisions).
Upon receipt of the car, the interested parties must present to the import customs office, in addition to the above, a certificate from the competent Greek Consular Authority of their place of work, which will indicate the full details of the imported car and will confirm at least two years of continuous residence and work abroad, the cause of their disability and that they are returning to Greece for permanent settlement.
Comments
The tax-free received car must have an engine cylinder capacity of up to 1650 cubic centimeters and be of anti-pollution technology.
By derogation, passenger cars intended for paraplegic disabled persons and persons with 100% disability may have an engine cylinder capacity of more than 1650 cc.
In special cases, where the nature of the disability and the fitting of a driving aid require cars with a cylinder capacity of more than 1650 cc, in the opinion of the ASYE, the cars received may have an engine capacity of up to 2000 cc.
All of the above categories of disabled beneficiaries can receive a passenger car of larger capacity, with the payment of 30% for those above 1650 cc and up to 2000 cc and 58% for those above 2000 cc of the integral registration fee rate. In this case there is no exemption from registration fees.
For the convenience of the disabled person, the car received may be driven by other persons (one or two) with the obligation for the disabled person to ride in it, subject to the permission of the Customs Authority, which is granted on his request, in which he will indicate the persons he wishes to drive the car and who must not reside far from his residence.
Making the car available for uses other than to meet the needs of the disabled person will result in the imposition of penalties (fines, withdrawal of the exemption, smuggling, etc.)
If the car ceases for any reason to be used for the needs of the disabled person, the taxes due must be paid within six (6) months, or it must be transferred to another person who has the right to tax-exemption or abandoned in favor of the State.
The car is free and can be transferred after the payment of 30% of the registration fee after five (5) years from the date of receipt of the car, after approval of the Attica Customs Department (Ag.Nikolaou Pl. - Piraeus - tel. 45.11.288)
In this case, however, the disabled person cannot import another car with tax exemption.
On the contrary, if the transfer or change of use of the car is made after the expiry of ten (10) years from its tax-free receipt, the disabled person has the right, provided of course that the other conditions are met, to receive another car with tax exemption under the same provisions.
