Paid at once during the month of September, the Additional to IMI (AIMI) is levied on the sum of the tax equity value (VPT) of urban buildings (including building land), except for urban buildings classified as “commercial, industrial or for services” and “others”.
AIMI rates vary depending on whether the owner is a company (0,4%) or a private person (0,7%, 1% or 1,5%, depending on whether the taxable amount after the deduction of 600.000,00€ is lesser than one million euros, higher than this amount or higher than two million euros).
Out of the scope of this tax are also properties that in the previous year were exempt or were not subject to payment of IMI.
