The Head of the Tax Office is responsible for the first assessment, based on the following:
— the form submitted by taxpayers or any other available information;
— the date of requesting the property’s recording or updating in the land registry.
The form to record or update an urban property is submitted by the owner of the property or unit.
To request an assessment of an urban property, IMI form “Modelo 1” must be submitted by:
— owners of new properties (first time in urban land registry);
— new owners of property already registered but not assessed per IMI;
— owners of used property without prior assessment or recording in the urban land registry (omitted properties).