Classified Buildings and the problem of IMI exemptions

• Autor(es): Correia, Manuel ; Dinis, Ana
• Data: 2025
• Identificador Persistente: http://hdl.handle.net/11110/3313
• Origem: Politécnico do Cávado e do Ave
• Assunto(s): Tax benefit; Municipal Property Tax; classified buildings
• Tipo de Documento: Artigo científico
• Idioma: Inglês

Descrição

The complex validity of the Municipal Property Tax exemption applicable to the Portuguese real estate cultural heritage warrants a thematic approach, focused on the legislative framework and its confluence with the accessibility to that tax benefit, by the property owners. Concomitantly, the vast administrative and jurisprudential disputes arising from the legal provision's technical and interpretative complexity call for a concise paradigmatic study, historically outlined, of the intricacies of the exemption system, which is undertaken here. In the pursuit of a comprehensive understanding of the applicable legal provisions, it is argued that, despite the legislative intent to facilitate the access to the exemption, ambiguities and challenges persist, and it is also emphasized the ongoing need for greater clarity and procedural harmonization.