The tax assessment of the house of the Minister of the Presidency, António Leitão Amaro, led to an annual reduction of more than 1,100 euros in the value of IMI payable, as a result of the property being classified as being over 60 years old. The decision of the Tax Authority (AT) raised doubts, since the license to use the house was issued by the Lisbon City Council only in 2024, after a thorough intervention in the building. The governor himself acknowledged that the tax paid is “too low”.
According to the newspaper Correio da Manhã, the Tax Authority applied an oldness coefficient of 0.40 to Leitão Amaro’s housing, corresponding to properties over 60 years old. This classification made it possible to significantly reduce the annual IMI, leading the minister to save more than 1,100 euros per year compared to the amount he would pay if the property was considered new.
According to the same source, the house is located in the parish of Belém, in Lisbon, has a gross construction area of 267.82 square meters and is the result of the extensive rehabilitation of a building around 65 years old, which was almost completely demolished.
Recent license and deep works
The newspaper writes that the Lisbon City Council issued the license to use the property on May 8, 2024. The tax assessment by the Tax Authority took place in June 2025, with the property being assigned a Tax Asset Value of 251,070 euros.
With this assessment, the annual IMI paid by the minister was set at around 753 euros. If the property had been considered new, with an oldness coefficient of 1, the annual tax would be close to 1,900 euros.
Legal framework used by the Tax Authorities
The same source states that the Tax Authority based its decision on the IMI Code, which establishes that the aging coefficient depends on the number of years that have passed since the date of the use license, if any, or the completion of the works. However, in AT’s understanding, the house maintained the age of the original building.
The house will have maintained three of the four exterior walls, including the main facade, which supported its classification as a property over 60 years old, despite the extensive intervention.
Minister’s recognition and request for reassessment
The writes that Leitão Amaro recognized that the IMI value is low. “I complained about AT’s assessment and asked for a reassessment in which I informed AT that I understood that the calculated value was too low”, stated the minister.
The government official also assured that he declared all the property’s data “in full” and that, in his opinion, the Tax Authority has all the information necessary to make a correct decision.
Issues to be clarified and tax benefits
The publication adds that AT did not respond to requests for clarification regarding the attribution of the 0.40 coefficient. On two occasions, questioned through the Ministry of Finance, the Tax Authority did not explain the concrete criteria used in this case.
The newspaper states that, despite the rehabilitation making the property eligible for tax benefits, such as exemption from IMI or refund of IMT, Leitão Amaro did not request this support. Even so, he paid around 48,000 euros in IMT when purchasing the property.
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