The duration of the lease, the scope of services provided and the number of properties under utilization are the main criteria by which the tax burden and other obligations of taxpayers who are active in short-term leasing and generally in the leasing of housing with a hospitality character are determined, per the detailed guide issued by the Independent Authority for Public Revenue (AADE).
Especially for 2025, the issuance of a Property Registration Number (PRN) has been prohibited in the first three municipal districts of Athens, so no new accommodation can be added (or a lease renewed from a private individual to a short-term rental accommodation manager). This restriction concerns the most popular areas of the center of Athens, such as Plaka, Kolonaki, Koukaki, Syntagma, Monastiraki, Exarchia, Ilisia, Neapoli, Mets, Neos Kosmos, Agios Artemios, Pangrati, Votanikos, Metaxourgio, Gazi, Petralona and Rouf.
Starting from the duration, short-term leases are defined as those lasting up to 59 consecutive days, while those of 60 days or more are considered long-term and have a different tax treatment. Based on the AADE guide, even if a long-term lease is terminated prematurely (e.g. on the 40th day), it is still considered as such, as the initial agreement between the two parties is taken into account and not its final duration. Also, if during the lease it is agreed to sublease the property to the same tenant, the duration of the sublease, for the characterization of the lease as short-term or not, is examined independently.
In addition to the duration, the other two conditions for a lease to be classified as short-term are that the property be furnished and that no additional services beyond bed linen are provided. The same applies regardless of whether the lease is made through a digital platform or not. If services are offered – such as breakfast, cleaning or transportation – the property is considered tourist accommodation and is subject to a different tax and administrative regime.
In that case, the owner is required to proceed with the start of business activity and comply with the provisions applicable to tourism businesses.