Guide to IMI Exemption for Property Owners in Portugal

Table of Contents

Description

What is it?

It refers to exemption from IMI (Imposto Municipal sobre Imóveis), a municipal property tax in Portugal. This exemption can be total or partial, and can be applied to properties intended for own and permanent dwelling.

Who needs it?

Property owners in Portugal who reside in their own property as their permanent home.

Procedure

  1. Visit the Portuguese Tax Authority website (Autoridade Tributária e Aduaneira) , you need to be registered on the site and have access to your finances.
  2. Access the “Serviços” tab.
  3. Go to “Todos os serviços.”
  4. Click on “Entregar” and then “Pedido.”
  5. Choose “IMI - Isenções (Art. 46.º do EBF)” in the drop down menu to start your request.
  6. Fill out the form with the required details.
  7. Confirm your request and print the document generated.

Required Documents

  1. Identification documents: Passport or identity card.
  2. House registration documents: Documents of verification about no debts standing related to the property.
  3. NIF (Número de Identificação Fiscal): Tax Identification Number.

The documents should be scanned and ready to upload on the online form.

Providers that can do it for you

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Additional details

The exemption must be requested in the year of acquisition of the property or in the following year. IMI exemption is granted for a period of three years, if the Rateable Value (VPT) of the property does not exceed €125,000, and if the IRS’s taxable income of the owner (alone or with the spouse), in the year in which the property was acquired, does not exceed €153,300.

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