AIMI approved new milestone for assets of more than two million

NOTthe scope of the state budget for 2019 (OE2019), the initiatives PCP and BE on AIMI, voted together, were approved with the votes against PSD and CDS-PP and the votes cast favor the last parliamentary benches.

BE's proposal stipulates that a taxable amount of more than EUR 2 million, ie twice as much for married or living taxable persons who opt for the common taxation of AIMI, "the marginal tax of 1, 5% . "

When the tax base is between 1 and 2 million euros, the marginal rate of 1% is applied when the taxable person is a natural person in accordance with the BE initiative.

"The value of buildings owned by legal persons for the personal benefit of owners of their capital, members of governing bodies, any administrative, management or supervisory body or their spouses, ascendants and descendants is subject to 0.7%, subject to the marginal rate of 1% for the part of the value between one million and two million euro, and at the marginal rate of 1.5% for the part exceeding two million euro ", according to the proposal two blockers.

For the same purpose, the PCP initiative aims to "enhance the progressivity of AIMI by creating a new level for real estate worth more than two million euros, applying a rate of 1.5%", indicating that, for values ​​of less than EUR 2 million, the exemptions and rates currently in force are maintained.

In the presentation of document OE2019, the government admitted changes to the AIMI rules next year.

On Saturday, an official source of the BE explained to the Lusa news agency that the party had modified its original amendment proposal in order to make it viable and that the new stage of AIMI increases the rate 1.5% and not 2% as originally proposed – if total assets exceed two million euros ".

The viability of the initiative is blockistas the result of an agreement between PS, BE and PCP.

On AIMI, Parliament on Tuesday rejected the proposals of the PSD and the CDS-PP concerning its repeal.

With regard to IMI, the PCP and BE proposals to reduce the maximum rate of this tax from 0.45% to 0.4% to be applied to urban buildings were rejected, the PS and the PSD having voted against.

The Communists' proposal to reduce the maximum rate of IMI was hit by votes in favor of the PCP and CDS-PP, by abstaining from BE and by voting against the PS and the PSD.

On the other hand, the initiative of the Bloc which, like the PCP, defends the change in the maximum value of the IMI rate, which currently ranges from 0.45% to 0.4%, but only applies to "urban buildings intended for clean and permanent housing". coinciding with the tax domicile of the owner ", was rejected with the votes in favor of BE and PCP, the abstention of CDS-PP and the votes against PS and PSD.

Also on IMI, the CDS-PP proposed a modification for the payment of this tax in installments for the condominiums, which was eliminated with votes in favor of the PSD and the CDS-PP, as well as votes against the benches remaining parliamentarians.

In the internal fiscal statute, centrists have presented an initiative to increase the exemption of IMI for urban buildings intended for their own and permanent homes located in the interior of the country, exceeding this exemption from the current three years provided by law for the next seven years. rejected by the vote in favor of the CDS-PP, the abstention of the PSD and the votes against the other seats of the parliament.