After the “pay first, complain later,” the Tax and Customs Authority will review by the end of June all settlements.
The Tax and Customs Authority goes review Until the end of June all settlement of me in which it has been required exemption of tax and return or reduce in the following installments the value that may have been paid.
“The OT will review, by the end of June-the date of the deadline for the payment of the Municipal Real Estate Tax (IMI) this year-all settlements that include buildings in relation to which this exemption has been requested and should apply,” the Ministry of Finance’s official source told Lusa.
In its edition today, the news that the lords with frozen incomes (housing rents prior to 1990) that They have requested exemption from IMI are being confronted with settlement notes of this tax.
In a first response, the tax authorities said he was waiting for “superior guidelines” and advised the Pay first and complain later.
Also today the Lisbonense Association of Owner (ALP) said it had denounced the provider of justice the “improper collection” by the tax authorities to owners with lease contracts celebrated before 1990, in one “Rude violation” of the law.
“Although these taxpayers are legally exempt from the payment of this tax, pursuant to the State Budget to 2024 [OE2024]have been notified to make their payment, ”says Alp in a letter directed at Maria Lúcia Amaral.
In response to Lusa, the official source of the Ministry of Finance states that not providing the AT of the information relating to which buildings with lease agreements covered by the exemption in question, was, in July 2024, made available on the Finance Portal a form For this purpose.
“The endorsement of these exemptions is ongoing, so it was not possible to consider the settlement of IMI relating to the year 2024,” says the same official source, but will review all tax settlements related to real estate for which exemption and are entitled to be covered for this tax benefit.
In cases where landlords have already paid IMI, this Settlement Review “It gives rise to a reduction in subsequent benefits or refund, as the case may be.”
Concerned is a norma added to the Statute of Tax Benefits (EBF) by the OE2024 which determines that “they are exempt from IMI [pelo período de duração dos respetivos contratos]”The taxed income taxed under the F Category, obtained in the scope of a housing lease agreement entered into before the entry into force of the Urban Lease (RAU) regime.
Usually the first installment of IMI (or only when its value is less than 100 euros) is paid during the month of May. However, this year and due to technical constraints that have conditioned the issuance of IMI collection notes for the year 2024, the government decided until the end of June the deadline for the payment of this first installment.
