1. The AIMI is deductible from the personal income tax (IRS) tax charge due from taxpayers who have income attributable to urban properties on which the AIMI is levied, up to:
1 - O adicional ao imposto municipal sobre imóveis é dedutível à coleta do IRS devido pelos sujeitos passivos que detenham rendimentos imputáveis a prédios urbanos sobre os quais incida, até à concorrência:
a) The part of the IRS tax charge proportional to the net Category F income, in the case of aggregation; or
a) Da parte da coleta do IRS proporcional aos rendimentos líquidos da categoria F, no caso de englobamento; ou
b) The tax charge obtained by applying the rate provided for in Article 72(1)(e) of the Personal Income Tax Code, in all other cases.
b) Da coleta obtida por aplicação da taxa prevista na alínea e) do n.º 1 do artigo 72.º do Código do IRS, nos demais casos.
2. The deduction of the AIMI from the tax charge provided for in the preceding paragraph also applies, with the necessary adaptations, to IRS taxpayers with Category B income obtained from a letting or accommodation activity.
2 - A dedução à coleta do adicional ao imposto municipal sobre imóveis prevista no número anterior é igualmente aplicável, com as necessárias adaptações, a sujeitos passivos de IRS titulares de rendimentos da Categoria B obtidos no âmbito de atividade de arrendamento ou hospedagem.
The two caps on the IRS deduction (proportional Category F tax charge under aggregation, or the Article 72(1)(e) CIRS rate otherwise), its extension to Category B letting or accommodation income, and its exclusion from the Article 78(7) CIRS limit are retained.
We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.