Which properties benefit from Building Factor Transfer

The Transfer of Construction Rate is carried out from an encumbered property to a beneficiary property that is located within the Construction Factor Acceptance Zone (ZYS) and belongs to or becomes the property of the MSD Title holder, after the calculation of the land values, per unit area of the encumbered and benefited property and the calculation of the conversion of the surfaces of the MSD Title into surfaces of the beneficiary property through the Digital Land Bank.

The jurisprudence ruled that the selection of reception areas must be made with purely urban planning criteria, subject to annulment control. These include, in particular, the location, particularities, characteristics, physiognomy of the area, the degree of residential development, etc.

The Building Factor Transfer (BDF) is carried out from a factor offering property to a host property located within a Building Factor Reception Zone (BZZ).


The ZYS are approved by a presidential decree, issued following a proposal by the Minister of Environment and Energy, following the following procedure:

a) Initiation of the acceleration procedure for their approval, with the issuance of a decision by the relevant Municipality or a set of neighboring Municipalities or the Region or the Ministry of Environment and Energy, which is published in the Government Gazette.

b) Elaboration of a Strategic Environmental Impact Study (SES), in compliance with the publicity procedures, in accordance with the information provided by the Ministry of Environmental Affairs/Efficiency/Occ. 107017/2006 joint decision of the Ministers of Economy and Finance and Environment, Spatial Planning and Public Works and the Deputy Minister of Interior, Public Administration and Decentralization.

c) Elaboration of the special ZYS urban planning study, in compliance with its publicity procedures.

d) Opinion of the relevant Municipal or Regional Councils.

e) Recommendation of the Directorate of Urban Planning (DPS) or the Directorate of Planning of Metropolitan Urban and Suburban Areas (DSMAPP) of the Ministry of Environment and Energy, as the case may be.

f) Opinion of the Central Council of Urban Planning Issues and Disputes (KESYPOTHA).

The ZYS are also determined in the context of the preparation of Local Urban Planning Plans and PES in accordance with articles 7 and 8 of Law 4447/2016.

The spatial scope of the ZYS special urban planning study is determined as the total area of each municipal unit or Municipality or neighboring Municipalities or the relevant Regional Unit or Region, based on urban planning criteria.

ZYS may be located in areas located:

a) Within Approved Drainage Plans or within areas for which the urban planning process has been initiated by regulatory act or within areas to be urbanized or within approved boundaries of settlements that existed before the entry into force of 17.7.1923 ND or have a population of less than two thousand (2,000) inhabitants,

b) outside the boundaries of historical places, traditional settlements, archaeological sites, areas provided for in paragraph 3 of article 18 of Law 1650/1986, in paragraph b of paragraph 2 of article 6 of Law 4067/2012 or in paragraph b of paragraph 1 of article 4 of Law 1577/1985 and areas in which special building conditions have been imposed for the protection of traditional or architectural ensembles, archaeological sites or other cultural or environmentally valuable elements,

c) outside historic city centers, with the exception of the sections in which regeneration is taking place, in accordance with articles 8 to 17 of Law 2508/1997,

d) outside defined area limits, which have been designated protection zones for spaces or buildings that have been declared protected for any reason, in accordance with the relevant provisions,

e) outside the first two Building Blocks (OT) after the coastline or the bank of large lakes or navigable rivers and outside open building blocks,

f) outside building blocks with a slope of the natural terrain greater than twenty-five percent (25%),

g) outside building blocks adjacent to forest lands.

Law - Tax
23/06/2023