Deadline to pay IMI starts today with reinforced discount for families in 267 municipalities

The deadline for paying the Municipal Property Tax (IMI) on rural and urban properties begins this Wednesday and, for owners who reside in one of the 267 municipalities that adhere to the family IMI, there is an increased discount.

At issue is the first installment of IMI or the payment of the entire tax if its value is less than 100 euros, which can be done until the end of May.

The 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 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, which is year (for the IMI for 2023) there are 267 that 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.