Posted by: Carlos Tome & filed under IMI Municipal Property Tax.

After assessing and establishing the urban property’s taxable assessed value, the owner or seller may request a second assessment within 30 days of notification of the amount.


This request must be directed to the Head of the Tax Office of the property’s zone.


Within this same time period, the municipality and the Head of the Tax Office may request a second assessment.


The second assessment may also be contested for any illegality (erroneous calculation of taxable assessed value) at the competent court.


Contestations have no suspensory effect. IMI remains due until the time of resolution.

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