O The deadline for paying Municipal Property Tax (IMI) on rural and urban buildings began on Wednesday, May 1st. After all, how do owners know how much they have to pay to the tax authorities?
As a rule, the Tax Authority (AT) sends home a billing notebut alternatively you can obtain payment details through the Finance portal.
“Start by logging in. Then, click on ‘Services’ > ‘Municipal Property Tax’ > ‘Consult Billing Notes’ > ‘2022’”, explains DECO PROteste.
Alternatively, you can also obtain payment details via Fisco ‘Sit app. Supervisor’through which you can also track your IRS refund (if you are entitled to it).
At issue is the first installment of IMI or payment of the entire tax if the value is less than 100 euros, this can be done until the end of May.
It should be remembered that IMI is levied on the tax asset value (VPT) of properties, including a single rate of 0.8% in the case of rustic buildings (land) and a rate that varies between 0.3% and 0.45 % on urban buildings (constructions and land for construction).
The tax is calculated and charged by the AT, but it is the local authorities that decide, every year, what rate they intend to apply in their municipality, within the aforementioned intervals.
It is also up to the local authorities to indicate to the tax authorities whether they intend to apply the increased rates provided for by law for vacant and dilapidated properties – this increase being higher when the houses are located in areas of urban pressure -, as well as the family IMI, given that This year (for the IMI for 2023) there are 267 who intend to grant this discount, according to an official source from the Ministry of Finance in response to Lusa.
At issue is a reduction of 30 euros when there is a dependent; 70 euros when there are two and 140 when there are three or more dependents.
These values were reinforced through the More housing law and compare with those previously in force, which were (in the same order) 20, 40 and 70 euros, depending on the number of dependents.
According to the law, IMI is paid in a single payment, in the month of May, if the set of properties held by a taxpayer results in a tax value of up to 100 euros. Once this amount is exceeded and up to 500 euros, payment is divided into two phases (to be paid in May and November).
For owners with IMI accounts above 500 euros, the tax is divided into three parts, which must be paid in May, August and November.
For several years now, owners have been able to pay the full tax with the May assessment, if they wish.
Read Also: Deadline to pay IMI begins with increased discount in 267 municipalities
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