GREECE Law and Practice Contributed by: Nikolaos Koulocheris, Ioannis Charalampopoulos, Rozita Karasso and Dimitra Kotsovelou, Machas & Partners
8.5 Tax Benefits By virtue of Article 24 of Law 4172/2013 (Greek Income Tax Code), the acquisition cost of real estate property, excluding the acquisition cost for the plot of land on which it has been erect - ed, is deductible from the taxable income of the entity at an annual rate of 4%.
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