Greece — Detailed Statement of Real Estate Rents (Form Ε2), Rented-Out Property Pathway

Fields

• taxYear string required

  The tax year (φορολογικό έτος) this rent statement covers, e.g. "2025". This source is itself the tax-year-2025 edition ("ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ ΦΟΡΟΛΟΓΙΚΟΥ ΕΤΟΥΣ 2025").

  pattern
• filerTin string required

  The filer's 9-digit Greek Tax Identification Number (ΑΦΜ). Per page 3 instruction item 3 and the companion FAQ (Q1/Q7), each spouse/civil partner who separately owns (or co-owns) real estate must submit their own, separate Ε2 — this schema models a single filer's own Ε2.

  patternclassification: sensitive-pii
• filerName string required

  The filer's full name and father's name (natural person) or registered company name (legal person/legal entity), per the source's single combined box ("ΟΝΟΜΑΤΕΠΩΝΥΜΟ - ΠΑΤΡ. / ΕΠΩΝΥΜΙΑ"), which does not separate these into distinct boxes the way Form Ε1 does.

  classification: pii
• reportingPeriodFrom date optional

  The "Από" (From) date box printed at the top of page 1, alongside the form's own Ε2/2025 heading. Neither the form's own 12-item instruction page nor the companion FAQ explains this box's purpose further (e.g. it may denote a partial-year filing); modeled as optional and disclosed as unelaborated in the sources read this cycle.

• reportingPeriodTo date optional

  The "Έως" (To) date box printed at the top of page 1, immediately below reportingPeriodFrom. See reportingPeriodFrom for the same disclosed lack of further source elaboration.

• submissionNumber string optional

  The submission/receipt number assigned by AADE's myAADE e-filing system once this Ε2 is submitted — administration-populated, not applicant-entered at filing time.

• submissionDate date optional

  The date this Ε2 was submitted, assigned by AADE's myAADE e-filing system alongside submissionNumber — administration-populated.

• accountantDetails string optional

  Free-text details of the accountant (λογιστής) who prepared/co-signed this return on the filer's behalf, if any. The source's own signature block additionally names "Ο ΛΟΓΙΣΤΗΣ" (the accountant) and "Ο/Η ΔΗΛΩΝ/ΟΥΣΑ" (the declarant) as separate signatories (page 1's ΣΤΟΙΧΕΙΑ ΛΟΓΙΣΤΗ row), but no discrete boolean gates whether an accountant was involved, so this is left optional, disclosed, consistent with this registry's established convention for undocumented representative/advisor blocks (cf. gr/aade's own E1 representativeDetails precedent).

• property1Location string required

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property1FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property1Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property1AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property1TenantName string required

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property1TenantTin string required

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property1LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property1LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property1LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property1MonthlyRent number required

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property1CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property1GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property1GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property1LeaseTypeAndUse enum required

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property1ElectricityMeterNumber string required

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property1LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property2Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property2FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property2Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property2AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property2TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property2TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property2LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property2LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property2LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property2MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property2CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property2GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property2GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property2LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property2ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property2LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property3Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property3FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property3Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property3AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property3TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property3TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property3LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property3LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property3LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property3MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property3CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property3GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property3GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property3LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property3ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property3LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property4Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property4FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property4Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property4AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property4TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property4TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property4LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property4LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property4LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property4MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property4CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property4GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property4GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property4LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property4ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property4LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property5Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property5FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property5Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property5AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property5TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property5TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property5LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property5LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property5LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property5MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property5CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property5GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property5GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property5LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property5ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property5LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property6Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property6FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property6Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property6AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property6TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property6TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property6LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property6LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property6LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property6MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property6CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property6GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property6GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property6LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property6ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property6LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property7Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property7FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property7Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property7AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property7TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property7TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property7LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property7LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property7LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property7MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property7CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property7GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property7GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property7LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property7ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property7LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property8Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property8FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property8Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property8AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property8TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property8TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property8LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property8LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property8LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property8MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property8CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property8GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property8GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property8LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property8ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property8LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property9Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property9FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property9Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property9AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property9TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property9TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property9LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property9LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property9LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property9MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property9CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property9GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property9GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property9LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property9ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property9LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.

• property10Location string optional

  Column 2 (ΤΟΠΟΘΕΣΙΑ): the leased property's street name and number and city, or village/area and postal code. One row of the main analytical rent statement (ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ) represents one leased property/tenant/lease-period combination.

  length: 1–∞
• property10FloorPosition string optional

  Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.

• property10Category string optional

  Column 4 (ΚΑΤΗΓ.): the property's category per the source's own illustrative, non-exhaustive list — residence (οικία), single-family home (μονοκατοικία), apartment (διαμέρισμα), shop (κατάστημα), office (γραφείο), plot (οικόπεδο), warehouse (αποθήκη), parking space (χώρος στάθμευσης), land (γαία), etc. (page 3, instruction item 6). Modeled as free text since the source's own list is illustrative ("κ.λπ." / "etc."), not a closed code list.

• property10AreaSqm number optional

  Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.

  range: 0–∞
• property10TenantName string optional

  Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.

  length: 1–∞classification: pii
• property10TenantTin string optional

  Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.

  patternclassification: sensitive-pii
• property10LeaseFrom date optional

  Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.

• property10LeaseTo date optional

  Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.

• property10LeaseMonths integer optional

  Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.

  range: 1–12
• property10MonthlyRent number optional

  Column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ): the actual or notional (τεκμαρτό) monthly rent. Per the companion FAQ (Q13), completion of this column is mandatory or not depending on which code is chosen in propertyNLeaseTypeAndUse (e.g. not applicable to a vacant property) — this cross-field condition is disclosed here rather than encoded, since it would require mapping every lease-type code to a rent-applicability flag, out of scope for this v1.0.0.

  range: 0–∞
• property10CoOwnershipPercent number optional

  Column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ %): the filer's co-ownership/co-usufruct percentage share of the property, if not sole owner. Per page 3, instruction item 5, the gross-income columns record only the amount proportional to this share.

  range: 0–100
• property10GrossIncomeLease number optional

  Column 13 (Εκμίσθωση - υπεκμίσθωση ακίνητης περιουσίας): the gross (real or notional) income attributable to the filer from leasing or subleasing this property. Per page 3, instruction item 10, the specific gross-income column populated (13, 14, or 15) depends on the property's lease type/use; this v1.0.0 scopes to the rented-out-to-a-tenant case and therefore models only column 13 (see VERIFICATION.md for the disclosed exclusion of columns 14/15).

  range: 0–∞
• property10GrossIncomeUncollected number optional

  Column 16 (Ανείσπρακτα εισοδήματα από εκμίσθωση ακίνητης περιουσίας): rent that accrued but was not collected. Per the companion FAQ (Q4), this may only be declared once the tax office has issued a decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming the applicant pursued at least one of the qualifying legal remedies against the tenant — a prerequisite process disclosed here, not separately modeled.

  range: 0–∞
• property10LeaseTypeAndUse enum optional

  Column 17 (ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ - ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ): mandatory per page 3 instruction item 7 and FAQ Q2/Q3. The companion FAQ's own Q3 answer lists 67 numbered codes spanning three families — lease/sublease ("Εκμίσθωση"/"Υπεκμίσθωση"), gratuitous grant of use ("Δωρεάν παραχώρηση"), and owner's own use ("Ιδιοχρησιμοποίηση") — plus a vacant ("ΚΕΝΟ") code and several prior-year-arrears and short-term-registry-specific variants. This v1.0.0 scopes to the primary rented-out-to-a-tenant case and models only the 15 core lease/sublease codes below; the free-grant, self-use, vacant, prior-year-arrears, common-area, billboard-space, and short-term-registry-specific lease variants (the source's remaining ~52 codes) are disclosed as out of scope in VERIFICATION.md. Values: lease-hotel = Εκμίσθωση ξενοδοχείων (code 1); lease-clinic = Εκμίσθωση κλινικών (code 2); lease-educational-institution = Εκμίσθωση εκπαιδευτικών ιδρυμάτων (code 3); lease-entertainment-hall = Εκμίσθωση αιθουσών θεαμάτων (code 4); lease-shop = Εκμίσθωση καταστημάτων (code 5); lease-office = Εκμίσθωση γραφείων (code 6); lease-warehouse = Εκμίσθωση αποθηκών κ.τ.λ. (code 7); lease-land = Εκμίσθωση γαιών - γης (code 8); lease-installation-or-structure = Εκμίσθωση εγκαταστάσεων ή κατασκευών (code 9); lease-residence = Εκμίσθωση κατοικιών (code 10); lease-industrial-premises-vat = Εκμίσθωση βιομηχανοστασίων με ΦΠΑ (code 11); lease-shopping-center-vat = Εκμίσθωση εμπορικών κέντρων με ΦΠΑ (code 12); sublease-real-estate = Υπεκμίσθωση ακίνητης περιουσίας (code 24); short-term-lease-article-39a = Βραχυχρόνια εκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 60); short-term-sublease-article-39a = Βραχυχρόνια υπεκμίσθωση ακινήτων άρθρου 39Α του ν.4172/2013 (code 61).

  enum: 15 values
• property10ElectricityMeterNumber string optional

  Column 18 (Αριθμός Παροχής Ρεύματος, 9 πρώτα ψηφία): mandatory per page 3 instruction item 8, regardless of whether power is currently connected or the property is vacant. Per the companion FAQ (Q8/Q9), auxiliary spaces or land plots without their own meter, sharing a common meter, use the placeholder value "999999999".

  pattern
• property10LeaseInfoDeclarationNumber string optional

  Column 19 (Αριθμός δήλωσης πληροφοριακών στοιχείων μίσθωσης ακίνητης περιουσίας): the registration number of the separate, companion "Declaration of Lease Information" (Δήλωση Πληροφοριακών Στοιχείων Μίσθωσης Ακίνητης Περιουσίας) e-filing that most residential/commercial leases must be registered under before this Ε2 is filed. Per the companion FAQ (Q6), it is completed for leases filed through that electronic system, and (per the source) is additionally mandatory for the four short-term-registry lease-type codes this v1.0.0 excludes from propertyNLeaseTypeAndUse — left optional here since none of the in-scope lease-type codes carry that stated mandatory linkage.