Didn't receive your IMI payment notice? Find out what to do

Therefore, if you have not yet received the letter from the Tax Authority with the payment details, you should not delay.

Even if you haven’t received the letter, the tax may already be due. Not receiving a paper notification does not mean you are exempt from payment. It is the property owner’s responsibility to check whether IMI is due and ensure that payment is made on time.Por conseguinte, caso ainda não tenha recebido a carta da Autoridade Tributária com os dados para pagamento, não deve adiar a questão.

Mesmo sem receber a carta, é possível que o imposto já esteja a ser cobrado. A ausência da notificação em papel não significa que esteja isento de pagamento. Cabe ao proprietário confirmar se existe IMI a pagar e garantir que o pagamento é efetuado dentro do prazo.

Atualmente, é possível consultar os dados de pagamento diretamente no Portal das Finanças, evitando assim esquecimentos, juros ou penalizações. A Autoridade Tributária indica que a referência para pagamento pode ser consultada no Portal das Finanças, na área do IMI ou dos pagamentos a decorrer.

If you haven’t received the letter in the post, you can access the information online in just a few minutes.

Log in to the Finance Portal using your Tax Identification Number (NIF) and password, and follow this path:

Services > Municipal Property Tax > View Tax Bills > Select 2025.

In this section, you will find the amount due, the ATM reference number, and any other details required to make the payment.

The number of instalments depends on the total tax amount.

• If the IMI amount is €100 or less, it is paid in a single instalment in May.
• If the amount is between €100 and €500, it is split into two instalments: one in May and one in November.
• If the amount exceeds €500, payment is made in three instalments: one in May, one in August, and one in November. This division into instalments is provided for in the rules governing IMI payments.

However, if the tax exceeds €100, taxpayers may opt to pay the full amount in May.

Please bear in mind that the Tax Authority may not send a new notice for subsequent instalments in some cases. Therefore, it is advisable to set reminders on your mobile phone or in your diary to avoid delays.

Where the property is still part of an undivided estate, i.e. where the estate has not yet been divided, IMI remains payable.

In such cases, the head of the household is responsible for payment. If they pay the tax themselves, they can claim a refund for each of the other heirs' shares.

However, the head of the household often does not have the login details for the estate on the Finance Portal. Without these credentials, they may be unable to view the tax bill and could miss the payment deadline.

There is a relatively simple way to retrieve this information.

Log in to your personal account on the Finance Portal and enter 'ISTG' in the search field. Then select the 'Form 1 ISTG' option.Há uma forma relativamente simples de recuperar essa informação.

Aceda à sua área pessoal no Portal das Finanças e escreva "ISTG" no campo de pesquisa. Em seguida, escolha a opção "Modelo 1 ISTG".

This document provides proof that the death notification was submitted to the Portuguese Tax Authority, and includes the tax identification number assigned to the estate. The Model 1 Stamp Duty form includes a field for identifying the head of the estate and its tax identification number.

If the estate has not yet been assigned a tax identification number, one will need to be requested. You will find the appropriate option for this purpose on the Portuguese Tax Authority Portal.

Once the tax identification number has been obtained, you can request a new password to access the undivided estate. This will be sent to the tax address of the head of the estate and will enable you to subsequently view the IMI payment notices relating to the estate's properties.

If the payment deadline is approaching and there is not enough time to wait for the new password, there are faster alternatives.

You may visit a local tax office to request the necessary details to pay the IMI.

Another option is to contact the Portuguese Tax Authority by telephone on +351 217 206 707. After confirming your identity, you may request the payment references.

If the IMI is not paid by the deadline, late-payment interest will start to accrue. Additionally, the debt may result in a tax enforcement procedure.

Even short delays can result in additional costs. Therefore, it is advisable to check your tax situation in advance, especially if you have not received the IMI letter.

In summary, not receiving the IMI letter does not mean that no tax is payable. The best course of action is to check the Portuguese Tax Authority Portal directly and ensure that the payment is made by the deadline.

Conclusion:
Not receiving the IMI letter does not mean that tax is not payable. The safest approach is to access the Portuguese Tax Authority Portal to confirm whether a payment notice has been issued, and to make the payment within the deadline if applicable.

Spending a few minutes checking can help you avoid paying interest and fines, as well as unnecessary complications.

Source: Conselhos do Consultor