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“IMI” values below €100

There are almost 4 million demands for Municipal Tax on Real Estate (“IMI”) being issued this year. Nearly one million property rates fall below €100. This annual tax is levied based on the rateable value of real estate. In the case of urban property, the rate is set by local authorities in a range between 0,3% to 0,45%. It is also up to the municipalities whether or not to grant a tax discount to families with dependents: €20 when there is one dependent, €40 when there are two and €70 when there are three or more dependents.

Dennis Swing Greene

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