Owners of buildings in UNESCO-listed historic centers are exempt from paying IMI, a right recognized by the tax offices. Now, residents of areas classified by the organization in Porto, Guimarães, Évora, Sintra, Angra do Heroismo, Óbidos, and Elvas no longer have to go to court to see their rights recognized.
From 2009, Finance considered that only buildings classified as national monuments were exempt from IMI. However, the owners of buildings in UNESCO-listed historic centers contested the charge and the courts were right to do so, forcing the Government to repay the amount paid with interest. Currently, the Government considers that “buildings in historical centers, cultural landscapes and ensembles classified as national monuments are exempt, even though there is no individualized classification”.
Although the law is defined as “universal and automatic”, landlords must prove they live in a UNESCO-listed historic center. In the case of Óbidos, the exemption was already granted, the others must request a declaration from the Regional Directorate for Culture and submit it to the Finance Office.
