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AIMI: Land for construction in historic centers with tax exemption

1 JULI 2022
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Mercado Imobiliário AIMI (Adicional ao Imposto Municipal sobre Imóveis) Destaque Notícia Homepage Governo IMI (Imposto Municipal sobre Imóveis) Impostos Terrenos Tribunal
As with urban buildings, building plots located in classified historic centers should not pay the additional IMI.
AIMI: Land for construction in historic centers with tax exemption
A decision of the Supreme Administrative Court (STA) has standardized jurisprudence and established that, similarly to what happens with most urban buildings located in historical areas classified as UNESCO World Heritage Sites, building plots should also be qualified as "of national interest". 

In this way, despite being subject to the legal constraints that exist for such locations, they may benefit from the AIMI tax exemptions.

One of the cases dealt with by the Supreme Administrative Court (STA) concerns a plot of land in the historic center of Évora, in which the Center for Administrative Arbitration (CAAD) ruled in favor of the tax authorities and concluded that land for construction "is only property that lies within the geographical perimeter. In other words, "they are not part of the 'whole' classified as a national monument", however, the STJ's counseling judges had another understanding.

This understanding refers to the determination of the Statute of Tax Benefits, in which the IMI and AIMI exemption in historic centers, refers to "buildings".

According to Jornal de Negócios, the ruling states that "as building land is indisputably qualified as 'buildings' by the tax legislation, its integration into the scope of the exemption rule is, in fact, perfectly plausible". They also add that "the expression 'buildings classified as national monuments' encompasses all types of buildings that, being qualified as such by the IMI Code, are simultaneously susceptible of being classified as 'national monuments'.

Finally, the court's decision also states that "it is fully justifiable that building plots located in historical centers or areas qualified as World Cultural Heritage may benefit from the advantages inherent to such qualification, in this case, the exemption from additional IMI".
Themen
Mercado Imobiliário AIMI (Adicional ao Imposto Municipal sobre Imóveis) Destaque Notícia Homepage Governo IMI (Imposto Municipal sobre Imóveis) Impostos Terrenos Tribunal
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