Chapter IX · Organisation and maintenance of the property registers · Section VI · Custody and maintenance of the geometric cadastre

Article 100 Plots

Artigo 100.º · Parcelas

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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The plots of any property must be renumbered whenever, in a subsequent distribution, their number changes or there is a change through the annexation or division of properties.

As parcelas de qualquer prédio devem ser novamente numeradas sempre que em ulterior distribuição se modifique o número delas ou haja alteração por anexação ou divisão de prédios.

What we checked in this article

The renumbering triggers (change in the number of plots, annexation or division) are retained.

Own property in Portugal? Article 100 sets the yearly bill.

We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Annual property tax in Portugal, checked and kept low

IMI depends on the taxable value the tax office assigns and on the municipality; AIMI depends on who owns what. Send us the property records and we will check the valuation, the exemptions and the ownership structure.

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