Those who own property can benefit from exemption from Municipal Property Tax (IMI). This exemption can be permanent or temporary.

The exemption depends on the household's income and the property's Tax Asset Value (VPT).

To be permanently exempt from IMI you must fulfil the following conditions:

• Your household cannot have a gross annual income of more than 2.3 times the annual value of the Social Support Index (IAS). That is, 15,469.85 euros (480.43 euros x 14 months x 2.3) in 2023;
• The house must be your permanent residence and the VPT must be less than or equal to 67,260.20 euros.

The exemption is granted automatically and annually by the tax office.

To request a temporary exemption, you need

• Your new property does not have a VPT of more than 125,000 euros and is your tax residence
• Your household's annual income does not exceed 153,000 euros.

The temporary exemption has a maximum duration of 3 years and cannot be requested by families who have debts to the State. Law no. 56/2023, of 6 October 2023, added the possibility of extending the exemption for a further 2 years, depending on the decision of each municipal assembly.

This exemption can only be requested twice in a lifetime by each taxpayer or household.

Online

To find out which of your properties are exempt from paying Municipal Property Tax (IMI), go to the "Exemptions" section in the "Properties" area of the Tax Office portal.

You can also see what type of exemption it is and how long the exemption will be in force.

You can log in to the Finance portal with:

• NIF and password to access the portal
• Citizen's Card
• Digital Mobile Key (CMD)

In person

You can consult IMI exemptions at a tax office. You will need to present the following documents:

• Citizen's Card or Identity Card and Taxpayer's Card (NIF).
• Public Deed or Land Registry.