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Real estate

IMT for housing: brackets suffer first update since 2011

30 ИЮНЯ 2022
Темы
Destaque Notícia Homepage Governo Impostos IMT (Imposto Municipal sobre Transações)
The new State Budget for 2022 (OE2022) has brought about an update to the Municipal Transfer Tax (IMT) rates applicable to residential real estate, the first change since 2011.
IMT for housing: brackets suffer first update since 2011
Up until now, IMT exemptions were given for properties used as permanent dwellings, where the value used as the basis for the tax assessment did not exceed 92,407 euros. 

With this change, this exemption has increased and is now fixed at 93,331 euros.

The update of the various tax brackets to define the IMT rate determined by the law of the State Budget for 202022 has initiated the limits of the remaining tax brackets that make up the IMT table.

In this sense, the next bracket, which is subject to a marginal rate of 2%, is now limited to between 93,331 and 127,667 euros, when until now it was fixed between 92,407 and 126,403 euros.

As for the upper limits of the 3rd and 4th IMT brackets, to which the marginal rates of 5% and 7%, respectively, are no longer fixed at 172,348 and 287,213 euros, in the same order, rising to 174,071 and 290,085 euros.

For the 5th bracket, associated with a marginal rate of 8%, the upper limit increases from the current 574,323 euros to 580,066 euros.

This new change also means that the value brackets on which flat rates are applied will also rise, with the law establishing that the flat rate of 6% will now apply to amounts between 580,066 and 1,010,00 euros, and that the rate of 7.5% will apply when the value is greater than 1,010,000 euros.

Until now, the single rate of 6% was limited to between 574,323 and one million euros, and the single rate of 7.5% was applied to properties over one million euros.

These are the values applicable to real estate directed to mainland permanent residences, and also serve as a reference to residential real estate not intended to serve as the owner's home, with the difference that, in this second case, there is no exemption, and a marginal rate of 1% is applicable in real estate up to 93,331 euros.

This new budget has also updated the limits of the IMT table values for real estate directed to housing in the autonomous regions of the Azores and Madeira, which has increased the former from 115,508.74 euros to 116,664 euros.
Темы
Destaque Notícia Homepage Governo Impostos IMT (Imposto Municipal sobre Transações)
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