The EN.F.I.A certificate and the F.A.P (property tax) certificate:

If the EN.F.I.A certificate cannot be attached to the notarial document for the five (5) years prior to the transfer, the certificate under Article 48 of Law 3842/2010 is attached for the remaining years certifying that the same property, with the same data, is included in the tax declaration of immovable property (FAP), and that the taxpayer has paid the FAP for the property in question and has paid the due installments of the PAP or has settled the PAP for the other properties for which it is liable for the previous years.

In the case of the bankrupt person: The certificate relating to a property of a bankrupt person is granted to the bankruptcy trustee at the time of the granting, if the same property is included in the FAP declaration and has been paid or legally exempt from tax for those years. In the case of the acceptance of inheritance: The certificate required for the retirement, transfer or registration of inheritance for the years in which the deceased was liable is granted when the tax corresponding to the percentage and the right to the property inherited or the inheritor is legally exempt from tax for this.