Τις πληττόμενες επιχειρήσεις οι οποίες μπορούν να απαλλαγούν από την υποχρέωση καταβολής τουλάχιστον του 30% του συνολικού μισθώματος για το μήνα Σεπτέμβριο 2020, if an agreement is reached between the landlord and the tenant, it is determined by a decision of the Ministry of Finance.
Η απόφαση αφορά επιχειρήσεις του retail οι οποίες πλήττονται από την κρίση του mockery και έχουν υποστεί σημαντική πτώση τζίρου.
The ministerial decision provides in detail:
- The tenant of a professional lease to establish a business, which is economically affected due to the appearance and spread of coronavirus COVID-19, namely a company which has an active, main Activity Code Number (ΚΑΔ) at 20 Of March 2020 one of those mentioned in the Annex, which is an integral part of this, or whose gross income is active at 20 Of March 2020 KAD of secondary activity from those listed in the Annex, as they result from the initial income tax return 2018, are greater than the gross income corresponding to the main CAD on 20 Of March 2020, may be released from the obligation to pay part of the total rent, which can not be less than 30% of the total rent for the month of September 2020, after a relevant agreement between the lessor and the lessee, by way of derogation from the existing provisions on leases, according to the provisions of par. 6 of Article Two of 20.03.2020 Π.Ν.Π. (A’ 68), which was ratified by an article 1 of n. 4683/2020 (A’ 83) and is valid.
- The Activity Code Number table is defined (ΚΑΔ) των πληττόμενων επιχειρήσεων για την προαιρετική απαλλαγή καταβολής μισθώματος για τον μήνα Σεπτέμβριο 2020. In case of a four-digit KAD, all subcategories of five digits are included, six-digit and eight-digit. In case of six digits, all categories of eight digits are included.
47.51 Retail of textile products in specialty stores
47.71 Retail sale of clothing in specialty stores, except for retail trade of clothing, clothing accessories and other articles made of fur (except headgear) (22.214.171.124) and clothing retail, furskin clothing accessories (126.96.36.199)
47.72 Retail sale of footwear and leather goods in specialty stores
47.75 Retail sale of cosmetics and cosmetics in specialty stores
47.76.77 Retail flower trade, plants and seeds
47.77 Retail sale of watches and jewelry in specialty stores
47.19.10.03 Operation of department stores (supermarkets)
47.19.10.05 Retail sale of advertising items (keychain, t-shirts, lighters, pens etc.)
47.19.10.08 Retail sale of gift items in general
47.78.86 Retail sale of other non-edible consumer products nec.
47.78.89 Λιανικό εμπόριο μη εδώδιμων μη καταναλωτικών προϊόντων π.δ.κ.α., in addition to retail trade of various tourist and other similar folk art items (47.78.89.04)
47.81 Food retail, beverages and tobacco, in outdoor stalls and markets
47.82 Retail of textile products, clothing and footwear, in outdoor stalls and markets
47.89 Retail sale of other items on outdoor counters and markets