IMI: what it is and what it is used for

The Municipal Property Tax (IMI) is a fee that is charged every year to property owners and whose revenue reverts to the Municipal Councils, which is one of the sources of funding for municipalities.
The value of this tax is stipulated annually, with the Government setting maximum and minimum ceilings, the final rate of which is determined by each municipality.

The tax in question is levied on the value at which the property is registered with the Tax Authority, that is, on the Tributary Asset Value (VPT).

It was stipulated that the tax referring to 2019, which is paid this year, can only vary between 0.3% and 0.45% on the VPT for urban buildings (it being possible that the rate is 0.5 %, under “specific circumstances”). As for rustic buildings, the tax amount is a single one and is set at 0.8% of the VPT.

What is the Tax Asset Value?

The VPT is, basically, the value of a property for Finance. Its calculation is based on various components, such as location and allocation coefficients, or quality and comfort, among others.

This value will be decisive for taxpayers to know how much they will pay in IMI, IMT and stamp duty (the latter two apply when carrying out transactions with real estate). The rates applied for each of the taxes affect the VPT and it is the result of this account that will be the amount to be paid for the tax.

How is it calculated?

The IMI calculation is simple. But for that you need to know what is the VPT of the property and what rate is practiced by your municipality.

Knowing these two indicators, just multiply the rate value by the VPT. The result of this account is the value of the IMI you will have to pay.

When do I have to pay IMI?

The payment date for this tax depends on the total amount of the tax. It is currently possible to dilute the payment three times, when the value of the IMI to be paid is greater than 500 euros.

The first payment phase is in May. At this point, if you have a total IMI invoice of up to 100 euros, you pay the global amount at once.

If the total value of the IMI to be paid is fixed at more than 100 euros and up to 500 euros, you can pay in two instalments. A first now in May and the second in November.

If the IMI amount is higher, pay part now in May, another part in August and the third tranche will be paid in November.

Fonte: https://www.doutorfinancas.pt/impostos/imi/o-que-e-e-para-que-serve-o-imposto-municipal-de-imoveis-imi/

O que é o IMI?

O Imposto Municipal sobre Imóveis (IMI) é uma taxa que é cobrada todos os anos aos proprietários de imóveis e cuja receita reverte a favor das Câmaras Municipais, sendo esta uma das fontes de financiamento das autarquias. 

O valor deste imposto é estipulado anualmente, com o Governo a definir tetos máximos e mínimos, cuja taxa final é determinada por cada município.

O imposto em causa incide sobre o valor a que o imóvel está registado na Autoridade Tributária, ou seja, sobre o Valor Patrimonial Tributário (VPT).

Foi estipulado que o imposto referente a 2019, e cujo pagamento é efetuado este ano, só poderá variar entre 0,3% e 0,45% sobre o VPT para os prédios urbanos (sendo que é possível que a taxa seja de 0,5%, em “circunstâncias específicas”). Já para os prédios rústicos o valor do imposto é único e está fixado nos 0,8% do VPT.

O que é o Valor Patrimonial Tributário?

O VPT é, basicamente, o valor de um imóvel para as Finanças. O seu cálculo é feito com base em vários componentes, como coeficientes de localização e de afetação, ou de qualidade e conforto, entre outros.

Este valor será determinante para os contribuintes saberem quanto vão pagar de IMI, de IMT e de imposto de selo (estes dois últimos aplicam-se quando se realizam transações com os imóveis). As taxas aplicadas para cada um dos impostos incide sobre o VPT e é o resultado desta conta que será o montante a pagar pelo imposto.

Como se calcula?

O cálculo do IMI é simples. Mas para isso precisa de saber qual é o VPT do imóvel e qual a taxa que é praticada pelo seu município.

Sabendo estes dois indicadores, basta multiplicar o valor da taxa pelo VPT. O resultado desta conta é o valor do IMI que terá de pagar.

Quando tenho de pagar o IMI?

A data de pagamento deste imposto depende do valor total do mesmo. Atualmente é possível diluir o pagamento por três vezes, isto quando o valor do IMI a pagar é superior a 500 euros.

A primeira fase de pagamento é em maio. Nesta altura, se tiver uma fatura total de IMI até 100 euros paga o valor global de uma só vez.

Se o valor total do IMI a pagar está fixado em mais de 100 euros e até 500 euros, poderá pagar em duas prestações. Uma primeira agora em maio e a segunda em novembro.

Já se o valor do IMI for superior, paga uma parte agora em maio, outra parte em agosto e a terceira tranche será paga em novembro.

Fonte: https://www.doutorfinancas.pt/impostos/imi/o-que-e-e-para-que-serve-o-imposto-municipal-de-imoveis-imi/

The Municipal Property Tax (IMI) is a fee that is charged every year to property owners and whose revenue reverts to the Municipal Councils, which is one of the sources of funding for municipalities.
The value of this tax is stipulated annually, with the Government setting maximum and minimum ceilings, the final rate of which is determined by each municipality.

The tax in question is levied on the value at which the property is registered with the Tax Authority, that is, on the Tributary Asset Value (VPT).

It was stipulated that the tax referring to 2019, which is paid this year, can only vary between 0.3% and 0.45% on the VPT for urban buildings (it being possible that the rate is 0.5 %, under “specific circumstances”). As for rustic buildings, the tax amount is a single one and is set at 0.8% of the VPT.

What is the Tax Asset Value?

The VPT is, basically, the value of a property for Finance. Its calculation is based on various components, such as location and allocation coefficients, or quality and comfort, among others.

This value will be decisive for taxpayers to know how much they will pay in IMI, IMT and stamp duty (the latter two apply when carrying out transactions with real estate). The rates applied for each of the taxes affect the VPT and it is the result of this account that will be the amount to be paid for the tax.

How is it calculated?

The IMI calculation is simple. But for that you need to know what is the VPT of the property and what rate is practiced by your municipality.

Knowing these two indicators, just multiply the rate value by the VPT. The result of this account is the value of the IMI you will have to pay.

When do I have to pay IMI?

The payment date for this tax depends on the total amount of the tax. It is currently possible to dilute the payment three times, when the value of the IMI to be paid is greater than 500 euros.

The first payment phase is in May. At this point, if you have a total IMI invoice of up to 100 euros, you pay the global amount at once.

If the total value of the IMI to be paid is fixed at more than 100 euros and up to 500 euros, you can pay in two instalments. A first now in May and the second in November.

If the IMI amount is higher, pay part now in May, another part in August and the third tranche will be paid in November.

Fonte: https://www.doutorfinancas.pt/impostos/imi/o-que-e-e-para-que-serve-o-imposto-municipal-de-imoveis-imi/