IMPIC filing deadlines
Property transactions and tenancy agreements are filed with IMPIC once per quarter, always by the end of the quarter following the one in which the deal was made.
The four deadlines
- Q1 deals (January to March): file by 30 June.
- Q2 deals (April to June): file by 30 September.
- Q3 deals (July to September): file by 31 December.
- Q4 deals (October to December): file by 31 March the following year.
The quarter is set by the date the deal was signed, not by the date the filing is prepared. Filing has been quarterly since 1 September 2020, when Law 58/2020 amended Law 83/2017.
Start of activity and the rent threshold
A new real-estate business must also file its start-of-activity date within 60 days under article 46(1)(a). IMPIC's website states 60 working days instead, so counting calendar days is the safe reading. Tenancies are only filed when the monthly rent is 2 500 € or more (article 46(3)); sales have no threshold.
Source: Law 83/2017, article 46, as amended by Law 58/2020, and IMPIC General Guidance no. 1/2021. Always confirm the deadlines in force on the IMPIC website. Mandatory Communications on the IMPIC website ↗