The tax payment deadlines change depending on the amount to be paid:

• Amount equal to or less than 100 euros - single instalment to be paid in May
• Amount between 100 and 500 euros - two instalments, payable in May and November
• More than 500 euros - three instalments, payable in May, August and November.

If you prefer, you can pay the full amount of the tax in one instalment. The letter sent with the amount to be paid in May also includes the amount and reference for paying the total in instalments.

If you miss the deadline for paying IMI, you may have to pay interest on late payment or even a fine, in accordance with article 116 of the General Regime of Tax Offences.