The payment of the second installment of the Municipal Real Estate Tax (IMI), which traditionally wins during August, can be done until September 1 in 2025. The information was advanced by the Tax and Customs Authority (AT), which justified the postponement with the last day of the month coinciding with a Sunday.
According to the same source, “the second installment is paying during August”, but taxpayers who choose to pay on the last business day will have another day of margin this year. Thus, the limit will be transferred to the following Monday, September 1.
Direct debit available, but with a tight deadline
In addition to the extension of the deadline, it recalls that it is possible to activate the payment by direct debit, avoiding forgetfulness or delays. However, the adhesion to this system should be done in advance: “It is necessary to conclude the adhesion process, with the confirmation of the title of the account, before August 15,” warned the tax authorities in a publication on social networks.
The measure aims to facilitate voluntary compliance with tax obligations, ensuring greater automation of payments and avoiding the risk of fines for defaulting the deadlines.
How the installments of IMI work
According to the legal regime in force, IMI can be paid in one, two or three annual installments, depending on the total amount of the tax calculated. When the amount does not exceed 100 euros, the payment is made one time during the month of May. In cases where the tax is between 100 and 500 euros, the amount is divided into two installments, to pay in May and November.
In cases where IMI exceeds 500 euros, the tax is divided into three installments of equal value, to be settled in May, August and November. Still, those who prefer can pay the total amount in the first installment, in May, which continues to be allowed.
More than half a million have paid everything in May
According to more recent official data, about 556,000 taxpayers chose to pay IMI in full in May, thus avoiding dividing the charge throughout the year. This practice is gaining popularity, especially among those who prefer to simplify expenses management.
The IMI is levied on the tax equity value of the real estate and is charged by the municipalities, which annually define the applicable fee. For 2025, changes in the payment structure are not foreseen, maintaining the usual calendar and the conditions of fractionation.
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