It will be recalled that under this scheme, the state will cover 10% of the cost paid monthly by the household for supermarket shopping.
The estimated number of beneficiaries is around 3.5 million.
According to Christos Staikouras, the measure in question, amounting to EUR 650 million, is one of the government's options for dealing with rising prices on foodstuffs, while the cost of the measures proposed by the official opposition amounts to EUR 3.5 billion per year.
«A family of four it will take 52 euros per month. If we reduced the VAT by 7 percentage points the benefit would be 36 euros, it would be less help and it would not be certain that it would reach the consumer, as it might be lost in the supply chain,» the Finance Minister said.
Beneficiaries and eligibility criteria
Beneficiaries of the aid are natural persons who are unmarried, married or widowed, or who have entered into a cohabitation agreement or are separated or divorced.
In particular, for married couples or persons who have entered into a civil partnership, the beneficiary is the person liable to submit the income tax return according to article 67 of Law No. 4172/2013 or one of the two in case of filing a separate return.
- Their total annual family income, regardless of its source, actual and imputed, is up to EUR 16,000 for an unmarried obligor or an obligor in a widowed or separated status and EUR 24,000 for a married obligor or married persons or parties to a cohabitation agreement who submit a separate tax return under sub-paragraph bb’ of paragraph f’ of par. 4 of Article 67 of Law No. 4172/2013 (legal support or bankruptcy), or married persons submitting a tax return under sub-paragraph b of paragraph 4 of Article 67 of Law No. 4172/2013 (legal support or bankruptcy). 4 of Article 67 of Law No. 4172/2013 or natural persons who have entered into a civil partnership and have submitted a joint tax return without children, which is increased by EUR 5,000 for each dependent child, other dependent member and guest member of the household.
- For a single-parent family, the above income is up to EUR 24,000, plus EUR 5,000 for each dependent child, other dependent member and guest member after the first. The annual total family income does not include that which is cumulatively exempt from income tax.
For the determination of the family status, the number of dependent children, other dependents and guest members, as well as the income criteria, the data of the Personal Income Tax Return for the tax year 2021, as it is formed on 31 December 2022, are used. If spouses or cohabiting partners file a separate return, the larger of the number of children declared in one of the two (2) returns shall be taken.
The total value of the real estate, as it results from the administrative determination of the 2022 EN.F.I.A. 4172/2013, children, listed in the income tax return for the tax year 2021, shall not exceed the amount of 250,000 euros for unmarried persons, persons subject to widowhood or separation and the amount of 400,000 euros for married persons or parties to a civil partnership and single-parent families.
Who is excluded
α) Excluded are natural persons, who are declared in the Personal Income Tax Return as dependants of the person liable according to article 11 of Law No. 4172/2013.
b) Natural persons, who declare in their Personal Income Tax Return that they are guests.
c) Natural persons subject to the luxury living tax.
d) Foreign tax residents.
e) Individuals who have not submitted a final income tax return for the tax year 2021 by 31 December 2022.
For the determination of the above exemptions, the data of the Personal Income Tax Return for the tax year 2021, as it is formed on 31 December 2022 and other sources are used.
