Application for IMI Exemption for Old Leases (Pedido de isenção de IMI por renda antiga)
An application to the Tax and Customs Authority (Finanças) for exemption from the annual property tax on properties let for housing under old contracts, under Article 46-A of the Tax Benefits Statute (Estatuto dos Benefícios Fiscais).
What it is for
- Apply for an IMI exemption for a building with a residential lease predating the Urban Lease Regime (RAU)
- Formalise the application when the requirements of Article 46-A of the EBF are met
What it is
This is a specific form for applying for the IMI exemption under Article 46-A of the Tax Benefits Statute (EBF), intended for buildings let for housing under contracts predating the Urban Lease Regime (RAU), provided the legal conditions are met. The taxpayer, that is, the person who pays the tax, fills it in and signs it. It cannot be used as a general IMI exemption application, and submitting it does not guarantee that the benefit will be granted.
What you receive
You receive the official blank PDF form, with an explanation of what it is for. The Titus assistant answers your questions about filling it in. You can combine it with other documents in the same request, with a single payment. We do not ask for any password for forms.
The assistant explains; it does not fill in or submit anything on your behalf. Do not type passwords or third parties' data.
Things to note
The document is blank; filling it in and signing it is the owner's responsibility. Please check with the Tax and Customs Authority (Finanças) whether this is the current version and whether you meet the conditions. We do not submit the application or guarantee approval.
Frequently asked questions
Does any lease qualify for this exemption?
No. The form is intended for residential leases with contracts predating the RAU and subject to the legal conditions.
Who signs this application?
The taxpayer, that is, the owner or whoever the form specifies.
Related documents
An application to the Tax and Customs Authority (Finanças) for proof of the Adjusted Gross Annual Income of the tenant's household, used in old lease agreements.
Urban Property Declaration for IMI (Declaração de prédio urbano para o IMI)Tax and Customs Authority (Finanças) form for entering a new urban property in the property tax register or updating the details of an existing one. You receive it blank, with an explanation of what is required.
Text reviewed in November 2026.