The deadline for paying the Municipal Property Tax (IMI) began on May 1st. But how do property owners know how much they owe the tax authorities?
Generally, the Tax Authority (AT) sends a collection note to your home. However, it is also possible to obtain payment details via the tax office portal.
To do this, just follow a few simple steps. Log on to the portal and click on 'Services', then 'Municipal Property Tax', followed by 'Consult Collection Notes' for the year 2022.
Another option is to use the 'Sit. Fiscal' application, where you can also track your IRS refund, if applicable.
This payment concerns the first installment of IMI or the full payment of the tax if it is less than 100 euros, and can be made until the end of May.
IMI is levied on the taxable value (VPT) of properties, with a single rate of 0.8% for rural properties and rates between 0.3% and 0.45% for urban properties.
Although the tax is calculated and collected by the AT, it is the municipalities that set the rate to be applied in each municipality, within the established ranges.
Municipalities also decide on higher rates for vacant and ruined properties, as well as family IMI. This year, 267 municipalities intend to grant this discount, with reductions of 30, 70 and 140 euros, depending on the number of dependents.
According to the law, IMI is paid in May, in one lump sum, if the value is up to 100 euros. Between 100 and 500 euros, the payment is split into two installments (May and November), and above 500 euros, in three installments (May, August and November).
Owners have the option of paying the tax in full in May if they wish.
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