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SAccording to the preliminary version of the State Budget proposal for 2021 (OE2021), to which Lusa had access if the taxpayer of the Municipal Property Tax (IMI) is an undivided inheritance “, in relation to the urban buildings that are effectively affections the permanent home of the heirs, the exemption applies to the part of the heirs. “
For the exemption to be granted, it is necessary that the heirs are identified in the property matrix and that they meet the requirements for this exemption from the IMI can be assigned.
The code of IMI contemplates a tax exemption aimed at taxpayers and respective aggregates with properties (rustic and urban) whose fiscal equity value (VPT) does not exceed 10 times the annual Indexing of Social Support and the total gross family income is less than 2.3 times the annual value of the IAS.
Taking into account that the value of the IAS that serves as a reference is equivalent to the national minimum wage registered in 2010 (475 euros), this exemption is thus granted to people whose real estate assets do not exceed 66,500 euros (475x10x14) and whose annual income does not exceed 15,295 euros.
Until now, the granting of this exemption depended on the beneficiary being the owner of the property that serves as his / her own permanent residence, a situation that now OE2021 extends to the beneficiaries of heirs who live in an undivided inheritance house, that is, inheritance . where no action has yet been taken.
The document also establishes that when determining the VPT belonging to the heir or his home the value corresponding to his participation in the inheritance building that is affected to his own permanent home.
This exemption is automatically applied by the Tax Authority and customs that, for this purpose, uses, among other information, that contained in the annual declaration of the IRS, as long as it is delivered within the legal term.
Proposal OE2021 does not specify whether in the case of undivided inheritances the benefit will also be automatically transferred or whether it will be necessary for the heir to take the initiative to make a first request.
According to data from the Ministry of Finance, for the year 2018 (whose IMI was settled in 2019), this automatic exemption was recognized for 1,170,789 taxpayers.
The Government delivers today to Parliament the draft state budget for next year.
The proposal OE2021 is then voted as a general rule on 28 October, and the final global vote on the document is scheduled for 26 November.
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