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

Article 105 Lists of changes to the cadastral property registers

Artigo 105.º · Relações das alterações das matrizes cadastrais

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

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1. For the changes made to the cadastral property registers, whether ex officio or as a result of decisions taken at the request of taxpayers, lists are drawn up every month in triplicate for each property register, stating the cadastral designation of the properties in order of registration, the changes made and the facts that gave rise to them.

1 - Das alterações que se efectuarem nas matrizes cadastrais, quer oficiosamente, quer em virtude das decisões proferidas a requerimento dos sujeitos passivos, organizam-se todos os meses relações em triplicado, por cada matriz, contendo a referência à designação cadastral dos prédios por ordem da sua inscrição, as alterações ocorridas e os factos que as motivaram.

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2. Two copies of that list are sent to the competent services of the Directorate-General for Taxation (DGCI) by the 15th day of the month following that to which it relates, the third being filed at the relevant tax office.

2 - Aos serviços competentes da Direcção-Geral dos Impostos são enviados dois exemplares da mencionada relação até ao dia 15 mês imediato àquele a que respeite, ficando o terceiro arquivado no respectivo serviço de finanças.

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3. One of the copies of the list is sent to the Portuguese Geographic Institute (Instituto Geográfico Português).

3 - Um dos exemplares da relação é remetido ao Instituto Geográfico Português.

What we checked in this article

The monthly lists in triplicate, the deadline of the 15th day of the following month and the distribution of the three copies are retained.

Own property in Portugal? Article 105 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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