The deadline for paying the IMI varies according to the value of the property, but in May the first payment begins. This will be the only payment if the value of the tax is less than 100 euros.

If it is more than EUR 100, the tax is divided into two or three instalments (depending on whether the total amount is less or more than EUR 500, respectively) payable in May and November or in May, August and November.

The tax is calculated and collected by the Tax Authority (AT), but it is the municipalities that decide, each year, which rate they wish to apply in their municipality.