Another change in IMI evaluations comes with the possibility of municipalities to solicit a re-evaluation for IMI purposes. This procedure was previously only open to owners. IMI is a municipal tax collected by the AT (Tax Authorities), based on 0.3% – .45% of the rateable value of real property.
The view as well as the solar exposure now have more weight in the formula that calculates the property value and the IMI (property rates) to pay. These factors now quadruple, going from 5% to 20%. On the other hand, the same factors, when considered for the reduction of property value, are worth 10%, a doubling compared to the prior coefficient which was in force at 5%.
Citizens can now request their criminal record online. This is one of the essential documents for foreigners who are seeking Portuguese citizenship. The measure is one of many of the current Simplex program measures being put in place.
Amongst confusion in the interpretation of the law governing the collection of property tax in UNESCO classified world heritage areas, the Minister of Finance bucked positions taken by previous governments and the courts by now demanding that property owners must pay IMI.