IMI familiar (IMI deduction for dependants)
IMI familiar IMI family deduction
IMI familiar is a fixed deduction from the IMI on the urban property used as the owner's or the household's own permanent home, set by the number of dependants. It exists only in municipalities whose assembly has voted for it. The amount rises with the number of dependants, on the table in the IMI Code.
In practice
There is no application to file: the tax authority checks the conditions automatically, from the tax register, the taxpayer register and the income returns. A property counts as an own permanent home when the tax domicile is registered there.
The household is taken as it stood on the last day of the year before the one the tax relates to, so a child born in December counts for the year after. The flatin.pt IMI rates pages show each municipality's rate; the deduction for dependants depends on a separate vote and may exist in one municipality and not in its neighbour, which is one more reason the same flat costs differently across a boundary.