The official source behind 10 verified facts in the GrowIN Data Ledger.
| Fact | Value | Verified |
|---|---|---|
| IMI — urban property | 0.3% to 0.45% (each municipality sets its own rate annually) | |
| IMI — rural property | 0.8% | |
| IMI — vacant / ruined urban property (>1 year) | The applicable urban rate can be increased up to three times (triplicado) | |
| IMI — payment periods (instalments) | IMI is paid in one instalment (May) when the annual amount is up to €100; in two (May and November) from €100.01 to €500; and in three (May, August and November) above €500. | |
| IMI — property held by an entity in a blacklisted jurisdiction | 7.5% flat rate (single aggravated rate, no municipal margin) | |
| AIMI — per-taxpayer allowance (dedução) | €600,000 per taxpayer (individuals and undivided inheritances). Married / união de facto couples may opt for joint taxation, which doubles the threshold to a €1,200,000 deduction. | |
| AIMI — companies (legal persons) | 0.4% on the aggregate VPT | |
| AIMI — individuals (base rate) | 0.7% on the aggregate VPT exceeding the allowance | |
| AIMI — individuals, marginal rate €1,000,000 to €2,000,000 | 1% on the part of the aggregate VPT between €1,000,000 and €2,000,000 | |
| AIMI — individuals, marginal rate over €2,000,000 | 1.5% on the part of the aggregate VPT above €2,000,000 |
