AT believes that municipalities can continue to apply the IMI benefit to efficient homes if they consider that the requirements are met.
Source: Freepik
Author: Redaction
The tax benefits granted to energy-efficient urban buildings have expired, however, the Tax and Customs Authority (AT) has come to the understanding that municipalities can continue to apply them to efficient homes, if they so wish. Thus, if the municipalities see that the requirements are met, efficient homes will receive a reduction in Municipal Property Tax.
This understanding was reached following a question raised by a taxpayer about a reduction in IMI of up to 25 per cent.
The AT states: "although this tax benefit has expired and therefore cannot be recognised, municipalities can always grant tax benefits for energy-efficient urban buildings".
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