Property owners whose IMI is higher than 100 euros can start paying the last installment of this tax from Wednesday, if they have not opted for full payment in May.
Current legislation stipulates that when a taxpayer has an IMI value of more than EUR 100 but less than EUR 500, it is automatically split into two installments or three installments when it exceeds EUR 500. These are paid in May and November or in May and August. and November respectively.
According to data from the Tax Authorities (AT), 4,082,440 IMI payments were made this year, of which 916,359 had a value of up to 100 euros. That universe includes 2,486,548 with tax values between 100 and 500 euros and 679,533 above 500 euros.
The same information shows that this year there were 556,011 taxpayers who paid the advance on IMI for 2022, that is, they used the reference in the May settlement note to pay the tax in full.
IMI rates are set annually by municipalities between a minimum value of 0.3% and a maximum of 0.45%, with higher rates provided for vacant or dilapidated properties.
The IMI is calculated based on the tax asset value (VPT) as shown in the matrices on December 31 of the year to which the tax relates.
Source: DN
