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

Article 104 Procedure

Artigo 104.º · Processo

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 changes referred to in the preceding article are entered in the record sheets of the properties affected by them, by means of a file prepared by the Portuguese Geographic Institute (Instituto Geográfico Português), which is sent to the tax offices once decided.

As alterações referidas no artigo anterior são introduzidas nas fichas dos prédios por elas afectadas, mediante processo organizado pelo Instituto Geográfico Português, que é remetido aos serviços de finanças após resolução.

What we checked in this article

The entry of the changes in the property records by means of a file prepared by the Portuguese Geographic Institute and sent to the tax offices after decision is retained.

Own property in Portugal? Article 104 sets the yearly bill.

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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

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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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