Taxpayers with an IMI value greater than 500 euros and who did not opt for the full payment of the tax in May, can start paying the second installment of the tax starting this Monday.
The IMI payment began in May, with the issuance of 4,009,718 settlement promissory notes, of which 895,969 had a value of less than 100 euros, thus generating a single promissory note.
Otherwise, payment is divide into two or three installmentsto be paid in May and November or May, August and November, if its value is between, respectively, 100 and 500 euros or exceeds 500 euros.
According to data from the Tax and Customs Authority (AT), of the total settlements issued, there are 679,435 with a value greater than 500 euros, whose second installment can be paid from today until the end of this month if the affected holders have not opted for the full payment in May.
According to the official AT source this year (for IMI relative to 2021) a total of 580,811 banknotes settlement of amounts greater than 100 euros.
This figure represents an increase of 3.85% compared to those who used this option to pay the Municipal Property Tax in a single payment last year.
The IMI rates are set annually by the municipalities, in a range between 0.3% and 0.45% (for urban buildings), and it is up to them to decide on adherence to the family IMI, a mechanism that grants a discount to resident families, or on the application of increased rates on unoccupied or dilapidated properties.
Source: Observadora
