Surcharge over the IMI – Option of joint taxation

Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when concerning married taxpayers, namely when the property is part of the communion of goods, and such fact is dully supported by authentic means of proof (v.g. by a public deed or a certificate of the land register), this fact must be rectified in the urban land register through the tax authorities’ website (“Portal das Finanças”) or directly in a local tax service.