After coming under fire over the highly controversial ENFIA real estate tax, the coalition government has decided to introduce discounts, based on the taxpayer’s real or imputed income and their family status. Despite the discounts though, thousands of households will not be able to apply for it, as ownership of a small apartment or a car may exceed the provisions.

Two conditions are required for the 50% discount; the taxpayer’s total household income in 2013 must not have exceeded 9,000 euros, plus 1,000 euros for each dependent household member and spouse. Additionally, the total surface area of buildings owned by the taxpayer must not exceed 150 square meters.

A full, 100% discount from the ENFIA tax will be available to families with three children and above, or including members with an 80% disability rate and above. As with the 50% discount, the total surface area of dwellings in the taxpayer’s assets must be below 150 square meters, while the total taxable income for 2013 must not exceed 12,000 euros (plus 1,000 for spouse and each dependent member).

Regarding the total household income, the tax services will take into consideration the largest sum between the real and imputed income. It has also been rumored that the Ministry of Finances is planning on adding a third condition regarding the total value of the taxpayer’s real estate assets, which could further limit the number of taxpayers eligible for the discount. The amendment with the discounts will be submitted in Parliament on Thursday.