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IMI Tax when buying a house

Hi All,

I am told that when you buy a house in Portugal you, as the buyer, have to pay the IMI at the end of the year, for the entire year even If you buy it late in the year like Oct-Nov time.

Is it not common to share proportionally with the seller for the time each of us owned the house for that year?

Also, the down payment on a house - Is it held in trust or given to the sellers?

Thanks!
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See also
Please read this:

IMI, Imposto Municipal sobre Imóveis (which means Council Property Tax)

https://www.expat.com/forum/viewtopic.p … 54#5194500
(Post #4)
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The owner as at 31 December is responsible for the property tax in the following year
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