{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2",
  "version": "1.0.0",
  "title": "Greece — Detailed Statement of Real Estate Rents (Form Ε2), Rented-Out Property Pathway",
  "description": "Greece's companion real-estate/rental-income schedule to the annual personal income tax return, \"Αναλυτική Κατάσταση Μισθωμάτων Ακίνητης Περιουσίας\" (Form Ε2, tax year 2025), served by the Independent Authority for Public Revenue (AADE), adding a second Taxes-vertical schema for Greece alongside gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1). The source is AADE's own 3-page Form Ε2 specimen (edition \"Φ-01.002 / Έκδοση 2026\"): 2 pages present a 19-column analytical table (one row per leased property/tenant/lease-period, columns numbered 1-19) with 10 pre-printed blank rows, and 1 page carries the form's own 12 numbered field-completion instructions. This v1.0.0 scopes to the primary rented-out-to-a-tenant use case: property identification, tenant identification, lease period/duration/rent, co-ownership share, gross income from leasing, uncollected income, the mandatory lease-type/use code (restricted to this schema's 15 in-scope lease/sublease codes out of the source's 67), the property's electricity-supply number, and the companion Declaration-of-Lease-Information registration number — modeled as a bounded 10-property repeating group (property1..property10), matching the specimen's own printed row count, since GovSchema v0.3 has no array/repeating-element type (GSP-0009 remains an unaccepted proposal). Free-of-charge use/gratuitous grant (Δωρεάν παραχώρηση), owner's-own-use (Ιδιοχρησιμοποίηση), the page-2 \"Συμπληρωματικά Στοιχεία\" co-ownership/sub-lessor supplementary panel, and the page-2 Table ΙΙ for property unfinished/transferred/acquired during the tax year are out of scope for this v1.0.0 — see VERIFICATION.md for the full disclosure and future companion-schema candidates. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Greece or AADE.",
  "status": "draft",
  "jurisdiction": {
    "country": "GR",
    "level": "national"
  },
  "authority": {
    "name": "Independent Authority for Public Revenue",
    "abbreviation": "AADE",
    "url": "https://www.aade.gr"
  },
  "process": {
    "type": "filing",
    "language": "el"
  },
  "source": {
    "url": "https://web.archive.org/web/20260419175523/https://www.aade.gr/sites/default/files/2026-03/E2_2025.pdf",
    "retrievedAt": "2026-07-13",
    "documentRef": "AADE, Form Ε2 \"Αναλυτική Κατάσταση Μισθωμάτων Ακίνητης Περιουσίας Φορολογικού Έτους 2025\" (Detailed Statement of Real Estate Rents, tax year 2025), edition \"Φ-01.002 / Έκδοση 2026\"; Wayback Machine mirror, since www.aade.gr is Akamai-403-gated from this sandbox. Companion FAQ: AADE, \"Συχνές ερωτήσεις – απαντήσεις για τη συμπλήρωση του Ε2\" (Athens, 13 March 2026), via https://web.archive.org/web/20260419183207/https://www.aade.gr/sites/default/files/2026-03/FAQS_E2_13032026.pdf."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-13",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-13",
    "notes": "GovSchema Standard Research cycle GOV-2644, a child of the standing research routine (GOV-2609/GOV-2167). Adds Greece's second Taxes-vertical schema, a companion to gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3 (Form Ε1, GOV-2621/PR #429). The primary www.aade.gr host is Akamai-403-gated from this sandbox, consistent with this registry's established pattern for Greek government hosts. Both the Form Ε2 PDF and its companion FAQ PDF were independently re-fetched this cycle via curl through their Wayback Machine mirrors (exact CDX-confirmed snapshot timestamps): Form Ε2 — HTTP 200, Content-Type application/pdf, 76,961 bytes, sha256 86c0ea9303799e7101c476fa3192bd7fbf2056e1bddeaf58d36ddbdd6ba58cbf; FAQ — HTTP 200, Content-Type application/pdf, 283,557 bytes, sha256 b4f4915bd9a9a3521310352337f870f7bf9db349a227bee8fe73aa79ea57832a — both computed independently via sha256sum on the freshly downloaded files. Parsed with pdfjs-dist@3 (legacy build): Form Ε2 confirmed 3 pages, 6,976 extractable text chars, 0 AcroForm widgets (a static specimen, not a fillable form) across every page; FAQ confirmed 8 pages, 13,049 chars. Both pages 1 and 2 of the Ε2 specimen were additionally rendered to raster images this cycle via pdfjs-dist + node-canvas (2.5x scale) to visually resolve the table geometry that a pure text-position dump could not disambiguate — this directly confirmed page 1 is the primary 19-column analytical table (columns 1-19 running left-to-right, properties as rows) with exactly 10 pre-printed blank data rows before its own ΑΘΡΟΙΣΜΑ (total) line (independently counted via horizontal-divider detection on the rendered raster, confirmed by visual inspection), and that page 2 is a distinct \"ΣΥΜΠΛΗΡΩΜΑΤΙΚΑ ΣΤΟΙΧΕΙΑ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ\" panel (co-ownership/sub-lessor details, 7 rows) plus a separate Table ΙΙ (unfinished/transferred/acquired property, 4 rows) — both out of scope for this v1.0.0. Page 3's own 12 numbered field-completion instructions and the companion FAQ's 17 numbered Q&As (including its own Q3 67-code ΕΙΔΟΣ ΜΙΣΘΩΣΗΣ-ΧΡΗΣΗ ΑΚΙΝΗΤΟΥ code list) were read directly from the position-sorted text layer, not assumed from any prior summary."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-13"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "Tax year",
      "type": "string",
      "required": true,
      "description": "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\").",
      "sourceRef": "Page 1 title block",
      "validation": {
        "pattern": "^[0-9]{4}$"
      }
    },
    {
      "name": "filerTin",
      "label": "ΑΦΜ (Taxpayer Identification Number) — filer",
      "type": "string",
      "required": true,
      "description": "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.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, ΣΤΟΙΧΕΙΑ ΥΠΟΧΡΕΟΥ ΦΥΣΙΚΟΥ Ή ΝΟΜΙΚΟΥ ΠΡΟΣΩΠΟΥ Ή ΝΟΜΙΚΗΣ ΟΝΤΟΤΗΤΑΣ",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "filerName",
      "label": "Filer's full name (with father's name) or registered company name",
      "type": "string",
      "required": true,
      "description": "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",
      "sourceRef": "Page 1, ΑΦΜ / ΟΝΟΜΑΤΕΠΩΝΥΜΟ - ΠΑΤΡ. / ΕΠΩΝΥΜΙΑ"
    },
    {
      "name": "reportingPeriodFrom",
      "label": "Reporting period, from",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, top-right \"Από\" box"
    },
    {
      "name": "reportingPeriodTo",
      "label": "Reporting period, to",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, top-right \"Έως\" box"
    },
    {
      "name": "submissionNumber",
      "label": "Submission number (ΑΡ. ΥΠΟΒΟΛΗΣ)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, ΑΡ. ΥΠΟΒΟΛΗΣ / ΗΜΕΡΟΜΗΝΙΑ"
    },
    {
      "name": "submissionDate",
      "label": "Submission date",
      "type": "date",
      "required": false,
      "description": "The date this Ε2 was submitted, assigned by AADE's myAADE e-filing system alongside submissionNumber — administration-populated.",
      "sourceRef": "Page 1, ΑΡ. ΥΠΟΒΟΛΗΣ / ΗΜΕΡΟΜΗΝΙΑ"
    },
    {
      "name": "accountantDetails",
      "label": "Accountant details (if applicable)",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, ΣΤΟΙΧΕΙΑ ΛΟΓΙΣΤΗ"
    },
    {
      "name": "property1Location",
      "label": "Property 1 — location (address / village-area-postal code)",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property1FloorPosition",
      "label": "Property 1 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property1Category",
      "label": "Property 1 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property1AreaSqm",
      "label": "Property 1 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property1TenantName",
      "label": "Property 1 — tenant name / company name",
      "type": "string",
      "required": true,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property1TenantTin",
      "label": "Property 1 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": true,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property1LeaseFrom",
      "label": "Property 1 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property1LeaseTo",
      "label": "Property 1 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property1LeaseMonths",
      "label": "Property 1 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property1MonthlyRent",
      "label": "Property 1 — monthly rent (actual or notional)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property1CoOwnershipPercent",
      "label": "Property 1 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property1GrossIncomeLease",
      "label": "Property 1 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property1GrossIncomeUncollected",
      "label": "Property 1 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property1LeaseTypeAndUse",
      "label": "Property 1 — lease type and use of the property",
      "type": "enum",
      "required": true,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property1ElectricityMeterNumber",
      "label": "Property 1 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": true,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property1LeaseInfoDeclarationNumber",
      "label": "Property 1 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property2Location",
      "label": "Property 2 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property2FloorPosition",
      "label": "Property 2 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property2Category",
      "label": "Property 2 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property2AreaSqm",
      "label": "Property 2 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property2TenantName",
      "label": "Property 2 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property2TenantTin",
      "label": "Property 2 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property2LeaseFrom",
      "label": "Property 2 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property2LeaseTo",
      "label": "Property 2 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property2LeaseMonths",
      "label": "Property 2 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property2MonthlyRent",
      "label": "Property 2 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property2CoOwnershipPercent",
      "label": "Property 2 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property2GrossIncomeLease",
      "label": "Property 2 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property2GrossIncomeUncollected",
      "label": "Property 2 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property2LeaseTypeAndUse",
      "label": "Property 2 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property2ElectricityMeterNumber",
      "label": "Property 2 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property2LeaseInfoDeclarationNumber",
      "label": "Property 2 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property3Location",
      "label": "Property 3 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property3FloorPosition",
      "label": "Property 3 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property3Category",
      "label": "Property 3 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property3AreaSqm",
      "label": "Property 3 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property3TenantName",
      "label": "Property 3 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property3TenantTin",
      "label": "Property 3 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property3LeaseFrom",
      "label": "Property 3 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property3LeaseTo",
      "label": "Property 3 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property3LeaseMonths",
      "label": "Property 3 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property3MonthlyRent",
      "label": "Property 3 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property3CoOwnershipPercent",
      "label": "Property 3 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property3GrossIncomeLease",
      "label": "Property 3 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property3GrossIncomeUncollected",
      "label": "Property 3 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property3LeaseTypeAndUse",
      "label": "Property 3 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property3ElectricityMeterNumber",
      "label": "Property 3 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property3LeaseInfoDeclarationNumber",
      "label": "Property 3 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property4Location",
      "label": "Property 4 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property4FloorPosition",
      "label": "Property 4 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property4Category",
      "label": "Property 4 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property4AreaSqm",
      "label": "Property 4 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property4TenantName",
      "label": "Property 4 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property4TenantTin",
      "label": "Property 4 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property4LeaseFrom",
      "label": "Property 4 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property4LeaseTo",
      "label": "Property 4 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property4LeaseMonths",
      "label": "Property 4 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property4MonthlyRent",
      "label": "Property 4 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property4CoOwnershipPercent",
      "label": "Property 4 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property4GrossIncomeLease",
      "label": "Property 4 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property4GrossIncomeUncollected",
      "label": "Property 4 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property4LeaseTypeAndUse",
      "label": "Property 4 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property4ElectricityMeterNumber",
      "label": "Property 4 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property4LeaseInfoDeclarationNumber",
      "label": "Property 4 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property5Location",
      "label": "Property 5 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property5FloorPosition",
      "label": "Property 5 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property5Category",
      "label": "Property 5 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property5AreaSqm",
      "label": "Property 5 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property5TenantName",
      "label": "Property 5 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property5TenantTin",
      "label": "Property 5 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property5LeaseFrom",
      "label": "Property 5 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property5LeaseTo",
      "label": "Property 5 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property5LeaseMonths",
      "label": "Property 5 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property5MonthlyRent",
      "label": "Property 5 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property5CoOwnershipPercent",
      "label": "Property 5 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property5GrossIncomeLease",
      "label": "Property 5 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property5GrossIncomeUncollected",
      "label": "Property 5 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property5LeaseTypeAndUse",
      "label": "Property 5 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property5ElectricityMeterNumber",
      "label": "Property 5 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property5LeaseInfoDeclarationNumber",
      "label": "Property 5 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property6Location",
      "label": "Property 6 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property6FloorPosition",
      "label": "Property 6 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property6Category",
      "label": "Property 6 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property6AreaSqm",
      "label": "Property 6 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property6TenantName",
      "label": "Property 6 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property6TenantTin",
      "label": "Property 6 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property6LeaseFrom",
      "label": "Property 6 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property6LeaseTo",
      "label": "Property 6 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property6LeaseMonths",
      "label": "Property 6 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property6MonthlyRent",
      "label": "Property 6 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property6CoOwnershipPercent",
      "label": "Property 6 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property6GrossIncomeLease",
      "label": "Property 6 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property6GrossIncomeUncollected",
      "label": "Property 6 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property6LeaseTypeAndUse",
      "label": "Property 6 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property6ElectricityMeterNumber",
      "label": "Property 6 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property6LeaseInfoDeclarationNumber",
      "label": "Property 6 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property7Location",
      "label": "Property 7 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property7FloorPosition",
      "label": "Property 7 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property7Category",
      "label": "Property 7 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property7AreaSqm",
      "label": "Property 7 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property7TenantName",
      "label": "Property 7 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property7TenantTin",
      "label": "Property 7 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property7LeaseFrom",
      "label": "Property 7 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property7LeaseTo",
      "label": "Property 7 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property7LeaseMonths",
      "label": "Property 7 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property7MonthlyRent",
      "label": "Property 7 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property7CoOwnershipPercent",
      "label": "Property 7 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property7GrossIncomeLease",
      "label": "Property 7 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property7GrossIncomeUncollected",
      "label": "Property 7 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property7LeaseTypeAndUse",
      "label": "Property 7 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property7ElectricityMeterNumber",
      "label": "Property 7 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property7LeaseInfoDeclarationNumber",
      "label": "Property 7 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property8Location",
      "label": "Property 8 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property8FloorPosition",
      "label": "Property 8 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property8Category",
      "label": "Property 8 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property8AreaSqm",
      "label": "Property 8 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property8TenantName",
      "label": "Property 8 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property8TenantTin",
      "label": "Property 8 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property8LeaseFrom",
      "label": "Property 8 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property8LeaseTo",
      "label": "Property 8 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property8LeaseMonths",
      "label": "Property 8 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property8MonthlyRent",
      "label": "Property 8 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property8CoOwnershipPercent",
      "label": "Property 8 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property8GrossIncomeLease",
      "label": "Property 8 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property8GrossIncomeUncollected",
      "label": "Property 8 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property8LeaseTypeAndUse",
      "label": "Property 8 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property8ElectricityMeterNumber",
      "label": "Property 8 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property8LeaseInfoDeclarationNumber",
      "label": "Property 8 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property9Location",
      "label": "Property 9 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property9FloorPosition",
      "label": "Property 9 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property9Category",
      "label": "Property 9 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property9AreaSqm",
      "label": "Property 9 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property9TenantName",
      "label": "Property 9 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property9TenantTin",
      "label": "Property 9 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property9LeaseFrom",
      "label": "Property 9 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property9LeaseTo",
      "label": "Property 9 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property9LeaseMonths",
      "label": "Property 9 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property9MonthlyRent",
      "label": "Property 9 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property9CoOwnershipPercent",
      "label": "Property 9 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property9GrossIncomeLease",
      "label": "Property 9 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property9GrossIncomeUncollected",
      "label": "Property 9 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property9LeaseTypeAndUse",
      "label": "Property 9 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property9ElectricityMeterNumber",
      "label": "Property 9 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property9LeaseInfoDeclarationNumber",
      "label": "Property 9 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    },
    {
      "name": "property10Location",
      "label": "Property 10 — location (address / village-area-postal code)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 2 (ΤΟΠΟΘΕΣΙΑ)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property10FloorPosition",
      "label": "Property 10 — floor / position",
      "type": "string",
      "required": false,
      "description": "Column 3 (ΘΕΣΗ): the property's floor or position within the building, e.g. ground floor (ισόγειο), 1st floor, 2nd floor, etc.",
      "sourceRef": "Page 1, column 3 (ΘΕΣΗ)"
    },
    {
      "name": "property10Category",
      "label": "Property 10 — category",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 4 (ΚΑΤΗΓ.); page 3, instruction item 6"
    },
    {
      "name": "property10AreaSqm",
      "label": "Property 10 — area (square metres)",
      "type": "number",
      "required": false,
      "description": "Column 5 (ΕΠΙΦΑΝ. σε τ.μ.): the property's floor area in square metres.",
      "sourceRef": "Page 1, column 5 (ΕΠΙΦΑΝ.)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property10TenantName",
      "label": "Property 10 — tenant name / company name",
      "type": "string",
      "required": false,
      "description": "Column 6 (ΣΤΟΙΧΕΙΑ ΕΝΟΙΚΙΑΣΤΗ — Ονοματεπώνυμο/Επωνυμία): the tenant's full name (natural person) or company name (legal person/entity) leasing this property.",
      "classification": "pii",
      "sourceRef": "Page 1, column 6 (Ονοματεπώνυμο/Επωνυμία)",
      "validation": {
        "minLength": 1
      }
    },
    {
      "name": "property10TenantTin",
      "label": "Property 10 — tenant ΑΦΜ (Tax Identification Number)",
      "type": "string",
      "required": false,
      "description": "Column 7 (Αριθμός Φορολογικού Μητρώου — ΑΦΜ): the tenant's 9-digit Greek Tax Identification Number.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, column 7 (ΑΦΜ)",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property10LeaseFrom",
      "label": "Property 10 — lease period within tax year 2025, from",
      "type": "date",
      "required": false,
      "description": "Column 8 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΑΠΟ): the start date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 8 (ΑΠΟ)"
    },
    {
      "name": "property10LeaseTo",
      "label": "Property 10 — lease period within tax year 2025, to",
      "type": "date",
      "required": false,
      "description": "Column 9 (ΔΙΑΡΚΕΙΑ ΕΝΟΙΚΙΑΣΗΣ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 — ΕΩΣ): the end date, within tax year 2025, of the lease period this row covers.",
      "sourceRef": "Page 1, column 9 (ΕΩΣ)"
    },
    {
      "name": "property10LeaseMonths",
      "label": "Property 10 — lease duration (months)",
      "type": "integer",
      "required": false,
      "description": "Column 10 (ΜΗΝΕΣ αριθ.): the number of months of the lease period, within tax year 2025, that this row covers.",
      "sourceRef": "Page 1, column 10 (ΜΗΝΕΣ)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "property10MonthlyRent",
      "label": "Property 10 — monthly rent (actual or notional)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 11 (ΠΡΑΓΜΑΤΙΚΟ Ή ΤΕΚΜΑΡΤΟ ΜΗΝΙΑΙΟ ΜΙΣΘΩΜΑ); FAQ Q13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property10CoOwnershipPercent",
      "label": "Property 10 — co-ownership percentage",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 12 (ΠΟΣΟΣΤΟ ΣΥΝΙΔ/ΣΙΑΣ)",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "property10GrossIncomeLease",
      "label": "Property 10 — gross income from lease/sublease",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property10GrossIncomeUncollected",
      "label": "Property 10 — uncollected income from leasing",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 16; FAQ Q4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "property10LeaseTypeAndUse",
      "label": "Property 10 — lease type and use of the property",
      "type": "enum",
      "required": false,
      "description": "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).",
      "sourceRef": "Page 1, column 17; FAQ Q2/Q3",
      "validation": {
        "enum": [
          "lease-hotel",
          "lease-clinic",
          "lease-educational-institution",
          "lease-entertainment-hall",
          "lease-shop",
          "lease-office",
          "lease-warehouse",
          "lease-land",
          "lease-installation-or-structure",
          "lease-residence",
          "lease-industrial-premises-vat",
          "lease-shopping-center-vat",
          "sublease-real-estate",
          "short-term-lease-article-39a",
          "short-term-sublease-article-39a"
        ]
      }
    },
    {
      "name": "property10ElectricityMeterNumber",
      "label": "Property 10 — electricity supply number (ΔΕΗ), first 9 digits",
      "type": "string",
      "required": false,
      "description": "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\".",
      "sourceRef": "Page 1, column 18; FAQ Q8/Q9/Q10",
      "validation": {
        "pattern": "^[0-9]{9}$"
      }
    },
    {
      "name": "property10LeaseInfoDeclarationNumber",
      "label": "Property 10 — Declaration of Lease Information registration number",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, column 19; FAQ Q6"
    }
  ]
}