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The deadline for paying the final IMI installment begins today.

Property owners whose IMI exceeds €100 can start paying the final installment of this tax this Wednesday, unless they have chosen to pay in full in May.

Current legislation specifies that if a taxpayer has an IMI value of more than €100 but less than €500, it is automatically divided into two payments, or three payments when it exceeds €500, with these being paid in May and November or May and August. and November respectively.

According to Tax and Customs Office (AT), 4,082,440 IMI payments have been issued this year, 916,359 of which are worth up to €100. This total includes 2,486,548 taxes with values ​​between 100 and 500 euros and 679,533 taxes above 500 euros.

The same information indicates that this year 556,011 taxpayers made an advance payment of IMI for 2022, that is, they used the certificate included in the May settlement invoice to pay the tax in full.

IMI rates are set annually by municipalities, ranging from a minimum of 0.3% to a maximum of 0.45%, with higher rates available for vacant or dilapidated properties.

IMI is calculated based on the value of tax assets (VPT) shown in the matrices at 31 December of the year to which the tax relates.

Author: Lusa
Source: CM Jornal

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