Municipal Property Tax ( Municipal Real Estate Tax ) (“IMI”) applies to the taxable assessed value of properties (rural, urban or mixed) in Portugal. It was created by Decree Law no. 287/2003 of 12 November, which approved the “Municipal Real Estate Tax Code”. — The tax must be paid by those, who are property owners, … Read More
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IMI Municipal Property Tax
Municipal Property Tax (IMI) is an annual tax levied by the municipalities on the right of ownership and usage of real estate located in the Portuguese territory.