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


The taxable assessed value (VPT) of rented buildings may not exceed 15 times the annual income.

To benefit from this limit, the owners must submit the report of the last received rental income until August 31, 2012, and tax identification number of the tenant (model approved by the Ministry of Finances).


This report should contain:

– certified copy of the written contract;

– copies of rental receipts from December 2010 to the month prior to the presentation of the participation or monthly maps of  the rent collection, when they are received by representatives of the owners, beneficial owners or user of  leased buildings.

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