IMI familiar — fixed municipal deduction by dependents
Verified
FACT ID · imi-familiar
Canonical value
€30 (1 dependent) · €70 (2 dependents) · €140 (3 or more dependents)●Verified ·
Unit
EUR
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IMI)
Legal instrument
CIMI Art. 112.º-A
Last verified
Review cadence
quarterly
Notes
A fixed deduction (dedução fixa) from the IMI on the owner’s own permanent home, by the number of dependents in the household (per the IRS Code). It is optional: each municipality decides, by municipal-assembly deliberation, whether to apply it and must notify the AT by 31 December of the tax year; where adopted, the AT applies it automatically.
Change history
Initial capture€30 (1 dependent) · €70 (2 dependents) · €140 (3 or more dependents)
No further changes recorded yet — unchanged since it was first captured.
