Those married and united de facto who in 2017 and 2018 did not indicate to the Tax and Customs Authority that they intended to be jointly taxed, can do so this year by submitting, through the Finance Portal, a declaration to this end.
The deadline for submitting this statement began on April 1 and ends at the end of today.
In the case of private taxpayers, the Additional to IMI includes three tax brackets that affect the sum of the tax net worth (VPT) of the properties held by them.
The owners are required to pay a rate of 0.7% on the VPT that exceeds 600,000 euros, 1% when the total value exceeds 1 million euros and 1.5% when the VPT exceeds 2 million euros. euros.
These limits operate by taxpayer and are therefore duplicated, if there is an option for taxation jointly by married and united de facto.
Contrary to what happens with undivided inheritances, in which the respective beneficiaries have every year to confirm how they want to be taxed, with married and united de facto the option for joint taxation remains valid until they express a desire to revoke it .
Married or unmarried landlords may also use this deadline to file a joint declaration identifying the ownership of the buildings that are the property of each of the spouses and those that are common property of the couple if they wish to be taxed individually according to their buildings and their share of common property.
The Additional to IMI is paid in a single installment during the month of September. The rules in effect give 120 days after the deadline for payment to taxpayers to make corrections to the options they have made or have forgotten to do about how they want to be taxed.